{"id":789719,"date":"2025-10-20T14:28:26","date_gmt":"2025-10-20T11:28:26","guid":{"rendered":""},"modified":"2025-10-20T16:45:36","modified_gmt":"2025-10-20T13:45:36","slug":"pozytsiya-yevropejskoyi-biznes-asotsiatsiyi-shhodo-zakonoproyektiv-pro-opodatkuvannya-dohodiv-z-tsyfrovyh-platform","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/pozytsiya-yevropejskoyi-biznes-asotsiatsiyi-shhodo-zakonoproyektiv-pro-opodatkuvannya-dohodiv-z-tsyfrovyh-platform\/","title":{"rendered":"Position of the EBA on draft laws regarding the taxation of income from digital platforms"},"content":{"rendered":"<p data-start=\"121\" data-end=\"610\">The European Business Association supports the concept of introducing international automatic exchange of information on income generated through digital platforms. The EBA\u2019s experts recognise the importance of enhancing transparency in taxation and aligning Ukrainian legislation with international standards, particularly in the context of implementing OECD rules on reporting by digital platform operators, harmonising with EU regulations, and fulfilling commitments to the IMF.<\/p>\n<p data-start=\"612\" data-end=\"932\">The government\u2019s draft laws No. 14025 and No. 14026 are intended to regulate the international automatic exchange of information on income received via digital platforms. Recently, the Verkhovna Rada Committee on Finance, Tax and Customs Policy recommended that Parliament adopt draft law No. 14025 in the first reading.<\/p>\n<p data-start=\"934\" data-end=\"1452\">According to the business community, adopting these draft laws will contribute to more responsible tax payments in the field of e-commerce and create a level playing field for all market participants. However, the EBA\u2019s experts consider it necessary to refine the draft laws after their adoption in the first reading, during preparations for the second reading. In particular, it is essential to fully align the provisions of the documents with the requirements of the DAC7 Directive and the best EU practices.<\/p>\n<p data-start=\"1454\" data-end=\"1706\">To achieve this, the EBA proposes establishing a working group involving the Verkhovna Rada Committee on Finance, Tax and Customs Policy, the Ministry of Finance of Ukraine, business associations, the IT sector, and other relevant stakeholders.<\/p>\n<p data-start=\"1708\" data-end=\"1987\" data-is-last-node=\"\" data-is-only-node=\"\">Moreover, the EBA\u2019s experts consider 1 January 2026 an appropriate date for the new rules to come into effect and call for the draft laws to be adopted by the end of 2025, which will allow all market participants to properly prepare for the implementation of the changes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The European Business Association supports the concept of introducing international automatic exchange of information on income generated through digital platforms. The EBA\u2019s experts recognise the importance of enhancing transparency in taxation and aligning Ukrainian legislation with international standards, particularly in the context of implementing OECD rules on reporting by digital platform operators, harmonising with EU [&hellip;]<\/p>\n","protected":false},"author":33544,"featured_media":681271,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15564,15563,15574],"tags":[],"class_list":["post-789719","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lobbying-news-en","category-main-news-en","category-news-and-articles-from-association-en"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/789719","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/33544"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=789719"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/789719\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/681271"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=789719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=789719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=789719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}