Law No. 4150-IX “On Amendments to the Tax Code Regarding Monitoring of Income from Electronic Commerce” entered into force on 27 October 2026 (published 25 October). The law obliges operators of electronic platforms (marketplaces, classifieds, food delivery apps, ride-hailing) to transmit transaction-level data to the State Tax Service (STS) monthly via a standardized API (Protocol STS-ECOM v2.1). Data includes: seller tax ID, buyer tax ID (if B2B), goods/services description, quantity, price, platform commission, and payment method. Platforms with > 10,000 active sellers or > UAH 100M monthly GMV must comply from 1 November 2026; others from 1 March 2027. The STS will cross-reference this data with sellers’ tax returns (single tax, VAT, CPT) to detect underreporting. Penalties for platform non-compliance: UAH 50,000 per month of delay; for data falsification: 200% of omitted tax liability.
Key Takeaways
- Real-Time API Integration: Platforms must implement the STS-ECOM API with OAuth2 authentication, pushing JSON payloads for each settled transaction within 5 business days of month-end. Sandbox environment available since 1 September 2026; production endpoints active 1 November 2026.
- Seller De-Anonymization: Platforms must collect and verify seller tax IDs (РНОКПП) at onboarding. Anonymous seller accounts (nickname only) are prohibited for commercial listings. Existing anonymous sellers have 60 days to verify identity or face account suspension.
- Cross-Border Scope: The law applies to foreign platforms (Amazon, eBay, AliExpress) if they have a Ukrainian legal entity or payment processor. The STS will issue formal notices to top 50 global platforms by 31 December 2026 demanding API integration or risk blocking via ISP filters under Art. 17 of the Law on Electronic Commerce.
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