Starting in 2027, Ukrainian internet providers will be required to block websites based on tax authority decisions within three business days. But People's Deputy Oleksandr Fediienko drew attention to a problem: the law does not explain exactly how resources should be blocked and what to do if other sites accidentally fall under the restrictions along with them.

Fedienko reports this on Facebook. It concerns law No. 4903-IX, which establishes rules for taxing income from digital platforms. It also introduces new rules for online sellers of alcohol, tobacco products, and electronic cigarettes.

From January 1, 2027, the resources through which such products are sold must be entered into a special register of the State Tax Service. If the STS finds a website that carries out such sales but is absent from the register, it will be able to initiate its blocking.

  • The STS makes a decision and within five working days transmits it to the National Center for Operational and Technical Management of Electronic Communication Networks (NCTM).

  • The NCC has three working days to issue an order to providers.

  • Providers are given three more working days to restrict access to the specified sites in Ukraine.

    • For failure to comply with blocking requirements, providers face a fine of UAH 34,000, and for a repeat violation within a year — UAH 68,000.

    But, as Fediienko notes, the law does not define a specific technical method of blocking. For example, whether access should be restricted via DNS, IP addresses, or specific URLs.

    The MP notes that blocking by IP address could affect third-party sites that use the same server infrastructure. Moreover, there is no explanation of how the operator should act if it receives an erroneous list of resources, or who will be responsible for correcting the error. According to him, he has prepared parliamentary inquiries to the State Tax Service, the National Center for Operational and Technical Management of Telecommunications Networks, and the National Commission for State Regulation of Electronic Communications, Radio Frequency Spectrum and Postal Services to obtain clarification.

    “The country's digital infrastructure is not a ‘block’ button in an official's office,” Fediienko emphasizes.

    Previously, dev.ua wrote that the State Service for Special Communications had prepared a draft law that should expand the powers of the NCU. In particular, its orders are proposed to be made mandatory for operators even in peacetime, and requirements issued during martial law will remain in force for another six months after its end.