Ukraine’s Cabinet approved a package of tax bills that introduce a 5% personal income tax for digital‑platform users, VAT on international shipments over €150, and extend the military tax for three years after martial law ends. The measures also implement DAC7 information exchange and aim to align Ukrainian law with EU and OECD norms.
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Dev.ua · about 2 months ago
Ukraine’s Cabinet of Ministers will submit three separate tax bills to the Verkhovna Rada in early April 2026, including a new tax on the OLX platform, a 5% increase in the military levy, and the abolition of parcel benefits. No bill to introduce VAT for individual entrepreneurs will be presented, as the government seeks to have the IMF remove that requirement. The parliament previously failed to adopt the OLX tax on 10 March 2026.
UNN · about 2 months ago
Ukraine’s Ministry of Finance unveiled a draft law that will overhaul VAT rules for individual entrepreneurs, digital platforms, and parcel deliveries. Key changes include a new 4 million UAH threshold for mandatory VAT registration effective 1 Jan 2027, a 5 % tax on digital platform income with specific caps, revised military tax rates, and new VAT rules for distance‑sale parcels with exemptions up to 45 EUR.
Dev · 3 months ago
The Ukrainian government is drafting a major bill to raise the VAT registration threshold for individual entrepreneurs from UAH 1 million to UAH 4 million, potentially submitting it to parliament in March. The bill also includes changes to parcel taxation, digital platform taxation, and a fixed military levy of 5%. Implementation dates are pending, with the threshold possibly taking effect after the war ends or Ukraine joins the EU.
OpenEnvoy · 4 months ago
Ukraine requires all VAT‑registered businesses to issue electronic invoices in XML format and submit them to the Unified Register of Tax Invoices before sending them to recipients. Public sector suppliers must use e‑invoicing for all transactions, with digital signatures mandatory and invoices archived for three years.
Comarch · 4 months ago
Ukraine requires electronic invoicing for taxpayers with annual revenue above UAH 1 million, and mandates SAF‑T reporting for SMEs since 1 Jan 2023 and for large enterprises since 1 Jan 2022. The Cabinet adopted a two‑year experimental e‑TTN project on 30 May 2024, which will become mandatory after the trial period, eliminating paper consignment notes.
VatCalc · about 10 hours ago
Poland’s Ministry of Finance has drafted a regulation aligning foreign VAT refund procedures with the KSeF mandatory e‑invoicing platform. The draft requires foreign businesses to reference KSeF invoice identification numbers in refund claims, with transitional measures for claims before 1 January 2026. EU and non‑EU businesses must provide KSeF references or supporting invoice documentation depending on availability.
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Key Takeaways
A 5% personal income tax rate will replace the current 18% rate, with a €2,000 annual threshold for taxable sales.
From 1 January 2027, VAT will be charged on shipments of goods over €150, while shipments up to €45 remain exempt.
Individuals pay 5%; entrepreneurs in the 1st, 2nd, and 4th single‑tax groups pay 10% of one minimum wage (UAH 865 in 2026); 3rd‑group entrepreneurs pay 1% of income.
Operators of platforms such as Bolt, Uklon, Airbnb, Globo, Uber, and similar services will act as tax agents, automatically calculating and paying taxes for users.
It introduces DAC7 automatic information exchange, a special taxation regime for digital‑platform income, and VAT rules for international shipments that mirror EU approaches.
Primary source
Read the full article at UNNThis summary was published on VATfaqs.com on 30 March 2026. It relates to VAT developments in Ukraine. The original source is UNN.
