Ukraine's State Tax Service signed a declaration on joining the Multilateral Competent Authority Agreement on the automatic exchange of information on income from digital platforms (DPI MCAA) on 29 October 2026. This is the first stage in implementing Law No. 4903-IX of 9 June 2026.
The DPI mechanism provides for regular exchange of income data on individuals and companies between the tax authorities of participating countries. Through it, Ukraine will be able to receive data on Ukrainians' income from foreign platforms and pass on information about income generated in the Ukrainian segment to foreign partners.
The timelines are split. Exchange rules take effect on 1 November 2026, but no earlier than the date the country joins the agreement. Taxation of platform income starts on 1 January 2027, and operators must register with the State Tax Service by the end of 2026.
For individuals who earn through platforms, the law sets a 10% rate within annual income of 834 minimum wages. Conditions include Ukrainian tax residency, no employees, no trade in excisable goods, and no sanctions. Income above the threshold, or any breach of the conditions, is taxed at 23%.
The platform becomes a tax agent: it will withhold the tax and transfer it to the budget. A tax-free limit of €2,000 a year applies to household sales of used personal items, with no limit on the number of transactions.
Reporting changes for platforms through which Ukrainians sell goods, provide services and rent out housing: operators must report sellers' income every year by 31 January. The 23% rate remains the base rate for platform income for now, so the 10% rate for compliant sellers means a 13 percentage point reduction within the threshold.
The agency has not yet named the date of the first actual data exchange. The entry into force of the rules does not set it.
The next step is operator registration with the State Tax Service by the end of 2026. From 1 January 2027, the taxation rules begin to apply.
