Three Months Is Not Enough

On 12 September 2026, exactly three months had passed since the Verkhovna Rada of Ukraine sent to the President of Ukraine for signature the Law “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine Concerning the Introduction of International Automatic Exchange of Information on Income Received through Digital Platforms and the Taxation of Such Income,” adopted on 9 June 2026.

The Association reminds:

1. Among other provisions, the Law introduces export duty rates on certain types of stone under the Ukrainian Classification of Goods for Foreign Economic Activity (UKT ZED) codes 2516 11 00 00, 2516 12 00 00, and 2516 90 00 00, at a rate of EUR 0.3 per kilogram of net weight of the goods, applicable for a period of 10 years.

2. On 12 June 2026, the Law was submitted to the President of Ukraine for signature. Under Article 94 of the Constitution of Ukraine, the President has 15 days after receiving a law to sign it, promulgate it, or return it to the Verkhovna Rada with reasoned and formulated proposals for reconsideration.

If the President does not return a law for reconsideration within the prescribed period, the law is deemed approved by the President and must be signed and officially promulgated.

As of today, the Law has not been signed by the President of Ukraine, has not been returned to the Verkhovna Rada for reconsideration, and has not been officially promulgated.

For more details, see the information published in the “News” section on 22 June and 13 July 2026.

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