On April 29, 2025, representatives of the Cabinet of Ministers reviewed and approved the draft law “On Amendments to the Tax Code of Ukraine and Some Other Legislative Acts of Ukraine on the Implementation of International Automatic Exchange of Information on Income Received Through Digital Platforms”.

Accordingly, there is a high probability that in the near future – within a few months – major trading platforms will begin automatically deducting taxes from users earning income through services and goods sales to transfer these funds to the state.
The new tax rate is 5%, plus an additional 5% military levy, bringing the total to 10%. Experts believe this measure will allow the state to collect approximately UAH 10 billion in taxes annually.
What else will change after the law is passed?
- Anyone who has conducted at least one transaction during the reporting period will be considered an active seller on the platforms.
- Banks will immediately report information about such sellers and their accounts to the tax authorities.
- Individuals will need to open a special bank account to receive payouts from marketplaces – especially if they make more than three sales per year or earn over €2,000.
- The State Tax Service of Ukraine will pay close attention to citizens engaged in unregistered entrepreneurial activities.
More Independence – With Your Own Website
Given the latest developments, many sellers face a dilemma: order a landing page or continue selling through marketplaces – popular trading platforms like OLX, Rozetka, Prom, and others.
Choosing the latter means agreeing to follow the rules of digital marketplaces, which include not only the additional tax but also other potential expenses. For example: higher sales commissions, promotion fees, paid access to premium services, and more.
To avoid all this, the DMark Internet Marketing Agency team offers a great alternative to marketplace sales – conduct your business through your own website. Our website development service is available to both current and aspiring entrepreneurs with varying budgets, as we professionally create landing pages, business card sites, catalog websites, online stores, and custom projects.
Request a free consultation via the feedback form, and we’ll provide more details about this service.