Ukraine will introduce a new procedure for taxing individuals who sell goods through digital platforms from January 1, 2027. The State Tax Service reported the details on Friday, October 30.

The competent tax office may determine a seller’s liability when combined annual proceeds from several platforms exceed €2,000. The mechanism also covers cases in which yearly income surpasses 834 minimum monthly wages fixed as of January 1 of the reporting year.

Authorities will rely on platform operators’ reports, tax filings, information supplied by foreign agencies through automatic exchange arrangements and other available records. Foreign-currency income and tax already withheld will be converted into hryvnias at the National Bank of Ukraine’s official exchange rate applicable on January 1 of the relevant reporting year.

A formal tax notice containing the calculation must be delivered by July 1 of the year following the reporting period. The recipient will have 60 days to pay, while income unrelated to digital-platform activity will remain subject to the general provisions of Ukraine’s Tax Code.