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Joint statement by business associations on taxation of income earned through digital platforms

13/ 10/ 2026
  The business community, represented by the European Business Association, the American Chamber of Commerce in Ukraine, the Union of Ukrainian Entrepreneurs, the IT Ukraine Association and the Diia City United Tech Business Union, supports Law No. 4903-IX, “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine Regarding the Introduction of International Automatic Exchange of Information on Income Earned Through Digital Platforms and the Taxation of Such Income”, adopted by the Verkhovna Rada of Ukraine on 9 June 2026, and calls on the President of Ukraine to sign it without delay. For hundreds of thousands of Ukrainians, working through digital platforms provides an opportunity to earn income and offer services. The Law establishes rules for taxing such income, and its implementation will contribute to State Budget revenues that have already been factored into the draft State Budget of Ukraine for 2027. The introduction of international automatic exchange of tax information is also part of fulfilling Ukraine’s international commitments and bringing national legislation closer to European Union standards. In view of the above, we call on the President of Ukraine to sign the Law, thereby supporting the development of platform-based work and Ukraine’s digital economy.

The business community, represented by the European Business Association, the American Chamber of Commerce in Ukraine, the Union of Ukrainian Entrepreneurs, the IT Ukraine Association and the Diia City United Tech Business Union, supports Law No. 4903-IX, “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine Regarding the Introduction of International Automatic Exchange of Information on Income Earned Through Digital Platforms and the Taxation of Such Income”, adopted by the Verkhovna Rada of Ukraine on 9 June 2026, and calls on the President of Ukraine to sign it without delay.

For hundreds of thousands of Ukrainians, working through digital platforms provides an opportunity to earn income and offer services. The Law establishes rules for taxing such income, and its implementation will contribute to State Budget revenues that have already been factored into the draft State Budget of Ukraine for 2027.

The introduction of international automatic exchange of tax information is also part of fulfilling Ukraine’s international commitments and bringing national legislation closer to European Union standards.

In view of the above, we call on the President of Ukraine to sign the Law, thereby supporting the development of platform-based work and Ukraine’s digital economy.

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