Ukraine: Draft law proposes DAC7 and OECD reporting rules for digital platforms
The Ukrainian Ministry of Finance published a draft law designed to bring the country’s tax legislation in line with EU standards and OECD requirements. The proposal focuses on tax transparency and reporting obligations for digital platform operators and sellers.
Key provisions in the draft law include:
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Reporting obligations: Qualified digital platform operators would be required to report information in line with the OECD Model Rules and EU Directive 2021/514 (DAC7) on administrative cooperation in taxation.
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Automatic exchange of information (AEOI): The law would introduce mandatory AEOI measures for specific sellers, as outlined in the Multilateral Competent Authority Agreement (MCAA) on income earned via digital platforms (MCAA-DPI).
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Preferential tax rate: A reduced 5% income tax rate would apply to resident sellers using digital platforms, provided their annual income does not exceed UAH 5 million (approximately US$121,462).
The proposed law would take effect the day after it is officially published.
Source: gov.ua
