Ukraine’s Parliament has passed Draft Law No. 15111-d to introduce the international automatic exchange of information on income earned through digital platforms and establish rules for the taxation of such income, with the measure now awaiting the President’s signature.
Ukraine’s Parliament has approved a law to introduce the international automatic exchange of information on income earned through digital platforms and to establish rules for the taxation of such income, bringing the country closer to OECD reporting standards.
Draft Law No. 15111-d was adopted by the Verkhovna Rada on 9 June 2026 and was sent to the President for signature on 12 June after being signed by the Speaker of Parliament.
The measure amends the Tax Code of Ukraine and other legislative acts to implement the international automatic exchange of information framework in line with the OECD Model Rules for Reporting by Platform Operators and relevant EU requirements.
The legislation is designed to create a legal basis for collecting, reporting and exchanging information on income received through digital platforms, while also setting out the taxation framework applicable to such income. Ukrainian authorities have described the changes as necessary to strengthen tax transparency and support international cooperation in tax matters.
The bill was registered on 6 April 2026 and advanced rapidly through the legislative process. It was approved in the first reading on 8 April and subsequently passed in the second reading and as a whole on 9 June.
If signed by the President, the law will complete the legislative process and pave the way for the implementation of the new reporting and information exchange regime.
