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Ukraine Government Approves Law for Exchange of Information on Digital Platforms and Tax Rules for Individuals Deriving Income Through Digital Platforms

06 May 2025

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Proposed Changes

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Ukraine

On 29 April 2025, the Ukraine government approved and submitted to parliament the draft law for the introduction of new regulations for the reporting and automatic exchange of information on income received through digital platforms in line with the OECD Model Rules and the EU DAC7 Directive. The exchange of information will be made under the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI-MCAA). The draft law also provides for a simplified (preferential) tax system for qualifying individuals deriving income through digital platforms, which includes a 5% personal income tax that...