Author: Maria Babenko
On the eve of winter, entrepreneurs were stirred by the news of the possible introduction of VAT for Sole Proprietors (FOPs) with an annual turnover of 1 million UAH. This is not idle talk, as the introduction of VAT for small businesses is mentioned in the new memorandum with the IMF. It appears that this is not an isolated measure but part of a systemic "tightening of the screws." 
asks tax experts what millions of Ukrainians should be preparing for.
What new taxes were conceived for Ukrainians at the end of the fourth year of the Great War
Vyacheslav Cherkashyn, Senior Analyst at the Institute for Social and Economic Transformation and Associate Expert at CASE-Ukraine, analyzed the available information regarding the working draft of the IMF memorandum, as the official text of the document has not yet been approved. Based on the Fund's press release, the expert concludes that the most vulnerable sectors for tax avoidance, concerning millions of ordinary Ukrainians, have been identified:
- VAT for Micro-business. The requirement for FOPs to register as VAT payers as soon as their annual turnover reaches 1 million UAH.
- Taxation of Income from Digital Platforms. The introduction of the "Uber and OLX tax" — taxation of citizens' income received through online services and marketplaces.
- Taxation of Parcels from Abroad. The abolition of the duty-free and VAT-free status for personal postal shipments from abroad valued at up to 150 euros.
- Combating Fictitious Self-Employment. Increased control over informal economic activity and the eradication of the "FOP instead of an employee" scheme.
"It is a very strange position when ordinary Ukrainians and their income are designated as the main fiscal enemies, while the fight against the abuse of the simplified taxation system is focused on FOPs themselves, instead of those who initiate the schemes," Cherkashyn notes regarding the new priorities in fiscal policy.
Even micro-businesses can cross the 1 million UAH annual threshold, as it is about turnover, not profit. Photo: Depositphotos
What is known about the "OLX tax" and parcel taxation
For some of the initiatives mentioned by the expert, the legislative basis is already being prepared in Ukraine — Draft Law No. 14025, better known as the "OLX Law," was submitted to the Verkhovna Rada in October 2025.
The so-called "OLX Law," necessary for the implementation of the European DAC7 directive, is intended to oblige digital platform operators to collect information about their user-sellers and transmit it to the tax authorities. If the volume of sales or services provided on the platform exceeds a certain limit (equivalent to 2,000 euros or 3 transactions per year), tax authorities will accrue taxes.
This will affect the taxation of taxi drivers, couriers, property lessors, and others. Even those who sell used items through platforms risk coming under scrutiny.
Moreover, those accustomed to ordering inexpensive clothing and useful small items on Chinese marketplaces will be painfully hit by the planned abolition of the duty-free and VAT-free status for foreign parcels worth up to 150 euros. Without the exemption, such purchases will become more than 30% more expensive, and the process of receiving them will be complicated.
It will become unprofitable to shop for cheap items on Chinese marketplaces under the new taxes. Photo: Depositphotos
Ukrainians face life under the scope of "tax snipers"
Thus, the room for maneuver for millions of citizens in Ukraine is rapidly narrowing. The state is trying to take control of the smallest manifestations of economic initiative, activity, and entrepreneurship.
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