Ukraine’s parliament has withdrawn draft Law No. 14025 on taxing income from online sales after it failed to gain enough votes. The bill had proposed a 5% individual income tax for qualifying resident sellers, withheld by the platform.

Ukraine’s parliament has withdrawn draft Law No. 14025 on the taxation of income earned by individuals from selling goods or providing services through online platforms, after it failed to secure sufficient votes.

A 5% individual income tax was proposed for qualifying Ukrainian resident sellers, to be withheld by the platform. Sellers were required to have a dedicated current account for transactions and provide its details to each platform, although this was not required for sellers who made three or fewer sales per year totalling up to EUR 2,000.

Earlier, Ukraine’s parliament reviewed draft law No. 14025 on 9 September 2025, which will tax income earned by individuals through online platforms.