On taxation of digital platforms – "tax on Uber, Glovo, Uklon"

In recent days, a new draft law on digital platforms has been actively discussed, dubbed the "OLX tax" by the media.
The new regulation will apply to digital platforms that make income payments to individuals, such as Uber, Bolt, Uklon, Glovo, and other online service platforms. The new regulation will not apply to advertising boards such as Aviso or OLX, where citizens post ads and receive payment for goods directly from the buyer of the goods, but will affect transactions when payment is made, for example, through the Olx-delivery service.
on October 15, the Committee on Finance, Taxation and Customs Policy supported draft law No. 14025 as a basis. The Ministry of Finance plans to raise UAH 14 billion in additional revenues in 2026 (UAH 7 billion each in personal income tax and military duty).
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