1. Cash-Receipt Database (SUD RRO)
| Feature | Details |
|---|---|
| Launch | March 2025 |
| Mechanism | All payment systems must embed seller identification in every e-receipt. |
| Data Flow | Receipts feed into the STS RRO Data Accounting System; the STS automatically matches seller IDs against its taxpayer registers. |
| Outcome | Individuals not registered as entrepreneurs receive formal notices of undeclared business activity. |
Note: Bank transfers made outside receipt-generating systems stay outside the STS view, but monthly transfers are now capped at UAH 100,000.
2. International CRS Reporting
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Activation: Autumn 2024
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Scope: Automatic exchange of foreign-account and income details under the Common Reporting Standard.
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Use Case: Profits earned on overseas platforms (e.g., OnlyFans) are now traceable and subject to Ukrainian tax.
3. Audits and Data-Sharing with Domestic Platforms
| Platforms in scope | Likely cooperation |
|---|---|
| Marketplaces and classifieds | OLX, Rozetka, Prom |
| Logistics | Nova Poshta (cash-on-delivery data) |
| Ride-hailing / gig | Uklon, Bolt |
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High-value receipts: Cash-on-delivery and “secure-payment” transactions list both sender and recipient tax numbers, enabling direct seller identification.
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Enforcement trigger: A critical mass of such receipts prompts the STS to initiate individual audits.
Compliance Takeaways for Online Sellers
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Register as an entrepreneur if online sales are a recurring income source.
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Maintain accurate e-receipts and reconcile them with declared revenue.
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Monitor transfer limits (UAH 100,000 per month) to avoid automatic STS flags.
The combined effect of domestic receipt tracking, international reporting, and platform cooperation significantly narrows the gap for undeclared online income.
