New law on taxes on Glovo and OLX: will delivery become more expensive
21 May 16:39
The Verkhovna Rada has registered a draft law that provides for a new model of taxation of income received through digital platforms such as Glovo, OLX, Uber, Bolt, Uklon, Prom, Rozetka, and others. Maryna Pavliuk, director of Glovo in Ukraine, told "Komersant Ukrainian" whether this will affect the rise in the cost of delivery services for Ukrainians.
According to her, the changes introduced by the document will be an important step forward for the industry. For example, the state budget will receive an additional UAH 10 billion annually. But even more importantly, the document will regulate the economic role of those who generate income through digital platforms, which is especially important during the war.
We welcome the changes in the legislation, because the platform economy is currently unregulated and has to obey outdated rules and regulations,” summarized Pavliuk.
She also added that it is too early to say exactly how the new tax model will affect the delivery market. At the same time, Pavliuk is convinced that if the new system takes into account digital tools and platforms, there will be no significant changes in the cost of delivery or the working conditions of couriers. On the contrary, the competent implementation of the new rules will make cooperation with the platforms even more convenient for both experienced workers and newcomers.
Glovo Ukraine’s director emphasized that it is important to make the registration and application process for the self-employed as simple and clear as possible. According to her, Ukraine already has a successful track record of creating digital services that reduce bureaucracy and simplify the lives of citizens. The new draft law is expected to have the same effect.
Glovo is a Spanish company that provides a delivery service through a mobile application. As of 2021, the company operates in more than 25 countries. More than 61,000 couriers cooperate with the service.
Through the mobile app, customers can order any small item (40x40x30cm) weighing up to 9 kg. These are mostly food, medicine, and documents.
What is the draft law No. 13232 about?
The draft law was initiated by Prime Minister Denys Shmyhal.
According to him, Ukraine is preparing to introduce new rules for the exchange of tax information to comply with international obligations. It is about the automatic exchange of data on income that Ukrainians receive through digital platforms, such as marketplaces or delivery services.
These changes are part of the agreement with the International Monetary Fund (IMF) and the National Revenue Strategy approved by the government at the end of 2023. According to the cooperation plan with the IMF, the relevant draft law should be submitted to the Verkhovna Rada by the end of April 2025. This is also stipulated in the government’s 2025 action plan and the parliament’s legislative program.
According to the new rules, the Ukrainian tax authorities will be able to automatically receive information about the income of Ukrainians from abroad if this income was received through digital platforms registered in other countries. At the same time, Ukraine will provide other countries with similar information about their citizens who earned money through Ukrainian platforms.
To participate in such data exchange, Ukraine must implement special Model Rules developed by the Organization for Economic Cooperation and Development (OECD) into its legislation. This will be the main goal of the new draft law.
In general, this innovation should help reduce tax evasion, make digital business taxation more transparent, and bring the Ukrainian tax system closer to international standards.
Main provisions of the draft law on the introduction of international automatic exchange of information on income received through digital platforms
The draft law provides for amendments to the Tax Code of Ukraine regarding the taxation of income received through digital platforms (e.g., rental, delivery, freelance platforms, etc.). The main goal is to make such income more transparent and controllable for tax authorities.
The document proposes to add a new article that will regulate how platforms (such as OLX, Glovo, Airbnb) should report the income of their users. The law defines key terms: who is a “platform operator”, “accountable seller”, what is “remuneration”, “income reports”, etc. These definitions are in line with international standards, including OECD rules and EU Directive DAC 7.
What will change in practice
Platform operators are obliged to submit a report to the State Tax Service (STS) by January 31 each year on the income of users who earn from renting housing or transport, selling goods or providing personal services.
Platforms must register with the STS and keep supporting documents for at least 5 years.
If the operator fails to comply with the requirements, fines are envisaged.
Both Ukrainian sellers and foreigners working through Ukrainian platforms will have to report.
To encourage “coming out of the shadows,” the government offers a preferential tax rate of only 5% for those who are registered and operate transparently. Taxes on such income will be collected by the platform itself, acting as a tax agent.
These innovations are aimed at reducing tax evasion and bringing the digital services part of the economy out of the shadows.
A new draft law in Ukraine proposes to simplify taxation for citizens who earn money through digital platforms, such as renting out housing, selling goods or providing services online. If a person meets several criteria, he or she will be able to pay only 5% of the earnings.
Who can receive this benefit
- Adult citizens of Ukraine (over 18 years old).
- Those who have a special bank account for such activities and pay only through it.
- People who are not subject to sanctions.
- Those who are not individual entrepreneurs and do not hire employees.
- Annual income does not exceed about UAH 6.7 million (equivalent to 834 minimum wages).
- They do not sell excisable goods, such as alcohol or cigarettes.
If a user sells only up to three goods worth up to EUR 2,000 per year through the platform, there is no need to open a separate account.
Taxes on such income will be paid not by the users themselves, but by the platforms through which the transactions are made. This greatly simplifies tax administration.
The Tax Service will have access to transactions on special accounts of such users. Banks will provide this information only for accounts related to preferential taxation. This will make it possible to check whether people are abusing understated taxes.
At the same time, the STS will not be able to share the information with other authorities – neither the police, nor local authorities, nor private companies – except in cases provided for by international tax information exchange treaties. This should ensure the confidentiality of taxpayer data.
The adoption of the draft law will allow Ukraine to fulfill the conditions necessary for the entry into force of the Multilateral Agreement DPI and join the international system of automatic exchange of information on income received through digital platforms,” the text of the explanatory note to the draft law says.
Читайте нас у Telegram: головні новини коротко
