In favor – 234 deputies.
The document, which the media calls the “OLX tax,” introduces a European control system in Ukraine, where online services will automatically share data on the income of their users with the tax authorities. This will make the rules for online sales and services transparent, the report said.
The adoption of this bill is an international obligation of Ukraine in accordance with the memorandum with the IMF, the Rada noted.
As stated in the explanatory note to the bill, the main goal is to bring out of the shadows the income of Ukrainians received through digital platforms (marketplaces, services for the provision of services, rentals, etc.) and introduce the automatic exchange of this information with the tax authorities of other countries.
According to the document, Ukraine joins the global data exchange system. Operators of digital platforms will be required to report the income of their users (both from the provision of personal services and from the sale of goods).
For income received through platforms, it is proposed to set a tax rate of 5%. This benefit will apply even to self-employed persons whose activities through the platform differ from their main KVED as individual entrepreneurs.
The bill does not require expenditures from the budget, but should increase revenues to the treasury due to the legalization of income in the digital sector and the harmonization of Ukrainian law with the legislation of the European Union, the note says.
This version of the document is a revised version of the government and several alternative projects.
Context
The bill was supposed to be considered the day before, on April 7, but was not added to the agenda because one vote was missing.
