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Sales tax on blacksea
Disclaimer: this article is not legal or tax advice. For specific questions about your tax status, we recommend consulting a tax advisor.
BlackSea's role
BlackSea is not the seller of your products. Under our Terms of Service, we act as the seller's commercial agent: we accept payment from buyers on your behalf and in your interest, then transfer the funds to you after deducting our commission and (for individuals) taxes.
All sale transactions are concluded directly between you and the buyer. Funds that arrive in BlackSea's account are your funds during the settlement cycle, not the platform's income.
How your income is taxed
Taxation depends on your status.
If you are an individual (not a sole proprietor / ФОП)
BlackSea acts as your tax agent (Art. 14.1.180 and Art. 168 of the Tax Code of Ukraine). We withhold from your payout and remit to the budget on your behalf:
- 18% personal income tax (PIT, Art. 167 of the Tax Code)
- 5% military levy (for the period of martial law)
The amount you receive is the amount after these taxes are withheld. You don't need to separately declare this income or pay tax on it — we do this for you and file the relevant tax reporting.
If you are a sole proprietor (ФОП)
BlackSea is not your tax agent. You receive your payout without PIT and military levy withheld, and you independently:
- keep records of your income,
- declare it,
- pay taxes under your chosen tax system.
Indicate your ФОП status in your payment settings so that we don't withhold taxes.
If you are a legal entity
BlackSea is not a tax agent for payouts to legal entities. You independently keep records and pay all taxes required by law.
What BlackSea does NOT do
- Does not collect or remit "sales tax", VAT, or GST on your behalf.
- Does not determine whether your activity is a one-off transaction or systematic entrepreneurship — that is your responsibility.
- Does not require any "resale certificates" (a tool of foreign tax systems that does not apply in Ukraine).
What you see in your payout
Each payout report shows: total sales, BlackSea's commission withheld (10%), and — for individuals — the PIT and military levy withheld. The final amount is what arrives in your account.