The introduction of international automatic exchange of information on income received through digital platforms (DPI standard) is part of the global trend towards de-shadowing of the economy. Ukraine, as a future EU member, is implementing rules similar to the DAC7 Directive. The main goal of the law is to force platform operators to report on user activity.
As reported by Sudovo-Yurydychna Gazeta, the Verkhovna Rada supported the automatic exchange of data on income from digital platforms. This is bill 15111-d.
The law introduces the broadest possible definition of a digital platform. It is any software, website, mobile application that allows sellers to connect with users to carry out reporting activities. A platform operator is an organization that enters into agreements with sellers to provide access to this platform.
The law does not include in the concept of "platform" software that performs purely technical functions, such as payment processing or simple advertising without the ability to connect parties for a transaction.
Who is affected by the reporting activity?
Reporting activities include providing any of the following types of services through a platform for remuneration:
Real estate rental (residential and non-residential, parking spaces).
Providing personal services (including freelance, online consulting, etc.).
Sale of goods.
Vehicle rental.
Not all users will be subject to reporting. The law provides for a category of "excluded sellers" whose data is not transferred. These include:
State bodies and government organizations.
Public companies whose shares are traded on exchanges.
"Small" sellers of goods: those who made fewer than 30 sales during the year and the total amount of remuneration did not exceed 2,000 euros.
This is an important safeguard for ordinary citizens selling used items on OLX, but for active sellers on Etsy or eBay, it means complete transparency.
Penalties
The bill establishes strict liability for violating the rules. Failure by an operator to submit a report on sellers' income or submission of inaccurate data entails a fine of 20 minimum wages (as of 2026, this is about UAH 160,000).
The amendment to the Labor Code of Ukraine is extremely important. The law explicitly states that the Labor Code does not apply to relations between accountable sellers and platform operators if they are registered under the Labor Code of Ukraine and provide personal services through the platform. This effectively legalizes the Uber or Glovo work model without the risk of “requalification” of civil relations into labor relations.
Let's analyze the most important markers of this reform to understand who it will affect and who may be left out.
1. Alcohol online - only with a passport in "Diya"
Strengthening control over the sale of alcohol via the Internet is an attempt to close the huge market of surrogate and excise-free products, which are massively sold through social networks and small websites. Integration with "Diya" means:
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Strict age limit: It will become impossible for minors to buy alcohol "with one click".
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Blocking in 3 days: Online stores that ignore this requirement or trade without licenses will be blocked by providers within 72 hours upon request from the tax authority.
2. Who is an “excluded (small) seller”?
For ordinary people who sell their own used items (a baby stroller, an old phone, a jacket) on OLX or Shafi, there is a clear safety limit. Your data will NOT go to the tax office if BOTH conditions are met:
If you exceed at least one of these indicators (for example, you sold 35 items for 100 hryvnias or one car for 3000 euros), the marketplace is required to submit data on your income to the State Tax Service.
3. Who will be most affected by the reform?
4. Legalization for Uber, Bolt and Glovo
An important plus of the bill is the regulation of the status of taxi drivers and couriers (the so-called Gig economyPreviously, the tax or labor service could fine such companies, stating that couriers were their "unregistered employees." Now it is clearly stated: this is not an employment relationship (not the Labor Code)The digital platform is simply an intermediary who places the order, and the driver/courier is a self-employed person who pays his own taxes.
Summary: The era of "gray" transfers to a card for goods and services in Ukraine is finally coming to an end. For large players and individual entrepreneurs, this is a leveling of the playing field, and for small entrepreneurs without registration, it is a clear signal that it is time to come out of the shadows.
