In the Parliamentary Committee on Tax Policy, amendments to a draft law are being developed concerning the taxation of citizens’ income from digital platforms, as well as goods in international parcels.
Source: Bukvy
For the second reading, it is proposed to change the approach to taxing income received through platforms such as OLX and Prom.ua. Instead of the current model with a 5% personal income tax and a 5% military levy, an option is being considered to introduce a single 10% personal income tax rate.
It is proposed to distribute the collected funds between the general state budget fund and a special fund for the needs of the Armed Forces of Ukraine. However, according to MP Nina Yuzhanina, implementing this idea requires amendments to the Budget Code, which have not yet been adopted.
She also noted that the lack of a clear allocation mechanism could create risks of misuse of funds.
Separately, the issue of taxation of international parcels is being considered. It is proposed to introduce VAT payment from the first hryvnia of the value of goods ordered through marketplaces such as AliExpress and Temu. Currently, there is an exemption up to 150 euros.
Under the new rules, if a platform is registered with Ukrainian customs, the tax will be paid by the marketplace itself. If there is no registration, VAT will be charged from the buyer upon receiving the parcel.
According to Yuzhanina, such changes may lead to an increase in order refusals due to additional costs.
She also notes that the introduction of new rules could complicate customs operations due to a significant increase in the number of parcels being processed. The final decision on the draft law is expected to be considered soon by the профиль committee.