Ukraine Reforms Tracker Weekly — Issue 24

Editor’s note: This is issue 24 of Ukrainian lawmaker Yaroslav Zhelezniak’s weekly "Ukraine Reforms Tracker" covering events from April 28–May 4, 2025. The digest highlights steps taken in the Ukrainian parliament related to business, economics, and international financial programs.

The Kyiv Independent is republishing with permission.

Benchmarks and soft commitments with the IMF

Ukraine's government registers draft law to tax digital platforms, fulfilling IMF commitment

Ukraine’s Cabinet of Ministers has registered draft law #13232, which introduces taxation rules for digital platforms. This draft law was designed to meet an International Monetary Fund structural benchmark that required submission by the end of April 2025.

The proposed legislation designates platform operators as tax agents, requiring them to automatically withhold taxes from individuals earning income through the sale of goods or services on their platforms.

A 5% personal income tax and an additional 5% military levy would apply to relevant transactions.The draft law does not provide for any tax-free threshold.

Experts warn that due to legal ambiguities, the effective tax rate could rise to 23%, rather than the intended 10%. The draft law also includes provisions for lifting banking secrecy, granting tax authorities broader access to financial information.

Obligations to the EU

Parliament again fails to advance judicial reform bill tied to EU assistance

For the third time, Verkhovna Rada of Ukraine failed to include draft law #13114 on its agenda, falling short of the required threshold.

The bill proposes technical amendments to judicial appointment procedures and updated eligibility rules for judges of the High Anti-Corruption Court (HACC).

The legislation is a requirement under the EU’s Ukraine Facility program, linked to the disbursement of 300–400 million euros in macro-financial assistance.

Its delay mirrors similar setbacks with the ARMA reform bill, which likewise has yet to be added to the parliamentary agenda despite repeated attempts.

Other key economic issues

Ukrainian parliament to hold emergency session on May 8 to ratify US-Ukraine mineral deal

The Verkhovna Rada will convene a special emergency session on May 8 to vote on the ratification of the Critical Minerals Agreement between Ukraine and the United States.

The U.S. and Ukraine signed the minerals agreement on April 30, paving the way for further American support of Kyiv through a joint investment fund that will contribute to Ukraine’s reconstruction.

Three international experts appointed to panel overseeing Ukraine’s state audit appointments

Ukraine has finalized the selection of three international experts who will join a six-member Advisory Expert Group tasked with overseeing the selection of members to the Accounting Chamber, Ukraine’s state audit body.

The appointed international auditors are:

• Igors Ludborzs (Latvia) – member of the European Court of Auditors, certified since 1994;
• Pascal Mounier (France) – senior auditor, French Court of Audit, with 24 years of experience;
• Lee Summerfield (U.K.) – director, U.K. National Audit Office, with 25 years of experience, including in defense sector audits.

The group will consist of three international and three Ukrainian experts, with voting priority given to international members.

Next steps are the following:

• the Cabinet of Ministers (CMU) formally submits the list to parliament;
• the Budget Committee prepares a resolution on the group’s composition (within one week after receiving a letter from the CMU);
• Parliament conducts a rating vote to select Ukrainian experts and approves the resolution on the group’s full composition (both are expected during the next plenary week)