Digital Marketing Agency
The Cabinet of Ministers approved a package of tax initiatives that will affect both regular users and small businesses. This concerns taxes on OLX in 2026, a revision of the rules for parcels, and the extension of mandatory payments. These changes to the Tax Code of Ukraine are forming a new taxation model,
Main changes
The new rules concern several areas at once:
- Taxation of online income. Income received through platforms like OLX will be taxed at a rate of 5%. At the same time, the platform itself acts as a tax agent.
- Taxes on parcels. The duty-free import threshold is effectively being removed — VAT will be applied regardless of the cost of the goods.
- Military levy in Ukraine. Its effect is planned to be extended even after the end of martial law.
These steps are aimed at leveling the conditions and partially de-shadowing the market.
How will this affect users
For those who sell through marketplaces, it is important to distinguish one-time sales from systematic income. Non-commercial transactions with personal items remain untaxed if the limit is not exceeded.
On the other hand, purchases from abroad can become more expensive. The new rules on parcel taxes mean that VAT will be included in the cost already at the stage of placing the order.
A separate issue is entrepreneurs. The topic of VAT for individual entrepreneurs remains unresolved: a separate bill has not yet been adopted, but the discussion continues.
What does this mean for business
For companies, changes are not only about taxes, but also about adapting processes. This is especially true for the online segment. Here it is important to explain the terms of work in advance, including fees and taxes. In such conditions, marketing services help not only to attract clients but also to correctly convey the rules of operation.
Current tax news from Ukraine shows: the state is gradually bringing order to digital incomes and international trade. For businesses, this means more transparency, for users — a bit more attention to detail.