The State Tax Service established that some public catering establishments declare unrealistically low sales volumes. According to the results of the analysis of the activities of restaurants, cafes and bars, it was found that individual economic objects indicate profits of up to 50 thousand hryvnias per month.
DPS considers such indicators to be economically unjustified. As it is emphasized, even a small establishment needs at least three employees – a cook, a waiter and a bartender. At the same time, in accordance with the legislation, the salary of each of them cannot be less than 8 thousand hryvnias.
In addition to labor costs, owners must purchase a retail liquor license, maintain premises, purchase products, cover other costs associated with running a business, and pay taxes. Some restaurateurs declare only non-cash transactions or show cash payments in the amount of no more than 5% of the total turnover.
As a result, with declared volumes of up to 50 thousand hryvnias per month, no institution could actually function. This harms not only the state budget, but also the business itself, as such institutions automatically fall into the risk group and are subject to increased control.
“The State Tax Service draws the attention of entrepreneurs to the need to conscientiously comply with the norms of tax legislation. All settlement transactions must be carried out through registrars of settlement transactions in full,” the DPS stressed.
