On 29 October 2026, the State Tax Service announced that Ukraine has expanded its international automatic exchange of information regarding income earned through digital platforms. This move implements the OECD’s Model Rules for Reporting by Digital Platform Operators (CARF) and extends the existing Common Reporting Standard (CRS) framework. The STS confirmed that Ukrainian platform operators must now collect and report detailed transaction data for both resident and non-resident sellers to the STS, which will then be exchanged with partner jurisdictions annually.
Key Takeaways
- Scope Extension: Reporting now covers income from ride-hailing, accommodation rental, peer-to-peer sales, and freelance services facilitated by digital platforms, regardless of transaction value thresholds.
- Data Requirements: Operators must report seller identity, tax residence, TIN, gross consideration, fees withheld, and taxes remitted for each reporting period.
- Compliance Deadline: The first expanded reporting is due by 31 January 2027 for the 2026 calendar year, with penalties for non-compliance under Article 126 of the Tax Code.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement