The Verkhovna Rada of Ukraine has adopted the Law "On Amendments to the Law of Ukraine "On the State Budget of Ukraine for 2026" on Financial Support of the Security and Defense Sector" (reg. № 15224).
The adopted Draft Law No. 15224 is necessary to provide financial resources for urgent security and defense measures aimed at countering the large-scale armed aggression of the russian federation against Ukraine, at the expense of external financial assistance from the European Union within the framework of the adoption of Regulation (EU) 2026/467 of the European Parliament and of the Council of the EU of Feb 24, 2026 on the introduction of enhanced cooperation on the implementation of the Loan in Support of Ukraine for 2026 and 2027.
In particular, this Law primarily regulates the specifics of the inclusion of relevant EU financial assistance in the state budget in 2026, the targeted targeting of military duty and export duties on military and dual-use goods for the financial support of the Armed Forces of Ukraine, the purchase and renewal of weapons, and, accordingly, increased state budget expenditures for the national security and defense sector by UAH 1.56 trillion, as well as UAH 40 billion for the implementation of the Comprehensive Plans stability of regions and individual cities and the reserve fund of the state budget has been significantly increased.
The Verkhovna Rada of Ukraine adopted as a whole the draft law "On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on the Introduction of International Automatic Exchange of Information on Income Received through Digital Platforms and Taxation of Such Income" (reg. No. 15111-д), which concerns the introduction of international automatic exchange of information on income received through digital platforms and taxation of such income. Document implements OECD standards and the EU DAC7 Directive and is a condition for cooperation with the IMF and the EU.
The law applies to Ukrainian and foreign digital platforms working with the Ukrainian market: taxi and delivery services, renting housing, selling goods (Bolt, Uklon, Uber, Glovo, Airbnb, etc.). The goal is to bring revenues from gig employment "out of the shadows", level the playing field and ensure transparent taxation in the digital economy.
For the income of individuals received through digital platforms, a single tax payment is introduced:
- rate – 10% of personal income tax;
- payer – platform operator as a tax agent;
- military tax is not paid;
- revenues of 10% of personal income tax are divided 50/50 between the general and special funds of the state budget.
For individual sellers, simplification is provided:
- tax-free income of up to 2000 euros per year from the sale of goods through digital platforms;
- the number of sales is not limited – you can at least repeatedly sell personal/used items if the total amount for the year does not exceed 2000 euros;
- there is no obligation to submit a declaration on these incomes – all calculations and transfers under a special regime are made by the platform;
- special accounts do not need to be opened, even if the tax-free threshold is exceeded;
- simplified reporting for platforms, and for non-residents, payment in foreign currency is allowed.
At the same time, electronic platforms that are only "bulletin boards" (only advertising/information without participation in payments) are not subject to the new regulation – data on such transactions will not be received by the State Tax Service within the DPI.
For operators of digital platforms, the law establishes clear requirements:
- registration with the State Tax Service of Ukraine by the end of 2026;
- identification of accountable sellers (KYC/verification);
- collection and storage of information on sellers' income;
- annual reporting to the State Tax Service for international exchange;
- performing the functions of a tax agent in relation to the income of individuals.
Reporting includes transactions on the lease of real estate, the provision of services, the sale of goods and the rental of vehicles.
At the same time, transactions for the sale of goods up to 2000 euros and up to 30 sales per year are not included in the report - this reduces the burden on small disposable sellers.
The state introduces a free seller verification service, which operators can use for proper data verification. This should reduce business costs and reporting errors.
The Law introduces the international automatic exchange of information according to the OECD/DAC7 model (DPI):
- The State Tax Service of Ukraine will annually receive data from other countries on the income of Ukrainian residents received through digital platforms, and vice versa – it will transmit information on the income of non-residents who earn through platforms in Ukraine.
- Platform operators are obliged to:
- identify accountable sellers (individuals);
- collect and store information about their income;
- register with the State Tax Service by the end of 2026;
- annually submit special reports for international exchange.
The Ministry of Finance of Ukraine by its Order № 243 of May 26, 2026 set out in a new edition:
- form of the Tax calculation of the amounts of income accrued (paid) in favor of individual taxpayers, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution, for tax agents, except for individual entrepreneurs and/or persons engaged in independent professional activities;
- form of the Tax calculation of the amounts of income accrued (paid) in favor of individual taxpayers, and the amounts of tax withheld from them, as well as the amounts of accrued single contribution, for tax agents who are individual entrepreneurs and/or persons engaged in independent professional activities;
- procedure for filling in and submission by tax agents of the Tax Calculations of the amounts of income accrued (paid) in favor of individual taxpayers, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution.
In addition, by Order of the Ministry of Finance No. 284 of May 26, 2026 minor amendments were made to Order No. 243.
The changes apply to both monthly reporting for legal entities and quarterly reporting for sole proprietors and self-employed persons.
The Ministry of Economy, Environment and Agriculture of Ukraine by its letter No 3323-04/54045-06 dated Jun 10, 2026, provided clarifications on the peculiarities of public procurement of organic food products and the use of environmental characteristics during tenders.
The Ministry of Economy reminded that procurement during martial law is carried out in accordance with the Law of Ukraine "On Public Procurement", taking into account the Specifics approved by Resolution of the Cabinet of Ministers of Ukraine No. 1178. Customers must adhere to the principles of public procurement and form tender documentation in accordance with the law.
In the tender documentation, the customer may establish the environmental characteristics of the goods and require the participants to confirm the compliance of the products with such requirements. Certificates, declarations, test reports or appropriate markings issued by accredited conformity assessment bodies can be used for this.
The Ministry of Economy paid special attention to the requirements of the Law of Ukraine "On the Basic Principles and Requirements for Organic Production, Circulation and Labeling of Organic Products". The legislation expressly prohibits the use of the terms "organic", "ecological", "bio" and similar words in relation to products that are not organic. Such labeling is considered to mislead the consumer.
Therefore, when preparing tender documentation, customers should take into account that such designations can be used only in relation to organic products that meet the requirements of the law.
The ministry also drew attention to European practice. The European Commission is not currently developing eco-labeling criteria for foodstuffs, and there is no category "food" in the catalog of goods with the EU ecolabel.
The National Agency of Ukraine for Civil Service (NACS) by its order No 60-26 of May 5, 2026, approved the criteria by which enterprises, institutions and organizations of importance in the field of civil service will be determined.
The Order was adopted in pursuance of Article 25 of the Law of Ukraine "On Mobilization Training and Mobilization", as well as Resolution of the Cabinet of Ministers of Ukraine No. 76 of Jan 27, 2023, which determines the procedure for classifying enterprises as critically important during a special period.
The document establishes clear requirements for defining enterprises, institutions and organizations as important in the field of civil service.
According to the approved criteria, an enterprise, institution or organization can receive the status of important in the field of civil service in the presence of one or more certain indicators.
Criterion 1. Fulfillment of the state order for advanced training of civil servants
The first criterion concerns institutions that ensure a continuous process of improving the professional competence of civil servants.
To comply with this requirement, the organization must ensure 100% fulfillment of the state order for advanced training of civil servants.
Criterion 2. Implementation of European Institutional Building Programs
The second criterion is related to the implementation of instruments for institutional development of the European Union in Ukraine.
To meet this criterion, an enterprise, institution or organization must ensure:
- support of at least 24 Twinning projects at the stage of preparation and implementation;
- preparation of at least 50 TAIEX applications;
- conducting at least 5 events supported by the SIGMA program throughout the year.
Such indicators should confirm the active participation of the organization in the processes of European integration and development of public administration.
An enterprise, institution or organization will be considered important in the field of public service if it meets at least one of the approved criteria.
That is, the simultaneous fulfillment of both requirements is not mandatory.
The National Bank of Ukraine revised the deadlines for settlements for certain export transactions in accordance with the proposals received from the Government (Cabinet of Ministers of Ukraine Resolution No. 573-р of Jun 21, 2024) "On Amendments to the Resolution of the Board of the National Bank of Ukraine No. 67 of May 14, 2019" of Jun 12, 2026 "On Amendments to the Resolution of the Cabinet of Ministers of Ukraine No. 76 of Feb 13, 2019").
The introduction of appropriate changes corresponds to real logistics and production cycles and does not pose risks to macrofinancial stability. At the same time, increasing the deadlines for settlements will increase the flexibility of Ukrainian exporters in the context of long logistics cycles and complex settlements with foreign counterparties, avoid a reduction in exports of industrial products and preserve foreign exchange earnings. In the future, such changes will contribute to the growth of exports and, accordingly, an increase in tax revenues, the recovery of industry and employment.
