Work of the public catering sector, transparency of settlements and counteraction against the use of shadow schemes were discussed during the meeting by acting Head of the State Tax Service Lesya Karnaukh, Director of the Economic Security Bureau of Ukraine Oleksandr Tsyvinskyi, Head of the State Labor Service of Ukraine Ihor Degnera and representatives of the restaurant business. Meeting was also joined by relevant business associations and Business Ombudsman Anka Feldhusen.
As acting Head of the State Tax Service Lesya Karnaukh noted, this is not the first such sectoral meeting. Before that, there was a similar one with representatives of the electronics and household appliances sector. And there is already positive feedback – as when the counteraction against the shadow economy is not just about words, it is immediately visible in the concrete figures.
"Restaurant business is a difficult sphere. In the war conditions, doing business is even more difficult. Working in conditions of constant shelling, problems with light and heat, and lack of personnel is not the easiest task. I thank everyone who works honestly and pays taxes, this is extremely noticeable for the economy. There are a majority of such people on the market. And the state strives to help everyone as much as possible" – Lesya Karnaukh outlined.
According to the State Tax Service, restaurant industry consists of more than 43 thousand business entities operating in more than 51 thousand facilities.
Industry declared 246.7 billion UAH of revenues in 2025. This is +21.7% compared to 2024.
Average daily profits increased from 553.8 million to 675.9 million UAH.
Average check in the country is 303 UAH.
Profits growth:
- restaurants – 26,9%
- snack bars – 25,9%
- cafes – 20,5%.
But there are other numbers. Challenges are significant. Some are trying to cover up difficult situation in the country in order to justify "shadow" history in the restaurant business.
- About 15 thousand establishments declare less than 50 thousand UAH of profits per month per facility.
- This level of profits objectively cannot cover costs of rent, salaries, utilities and food purchases. This may indicate artificial understatement of revenues or incomplete fiscalization of operations.
- More than 7.3 thousand actual audits were conducted in 2025. Fines totaling 117.5 million UAH were imposed, and 389 cases of unregistered workers were identified.
- It is a common practice when several legal entities with different taxation systems operate in one restaurant. For example, one company sells alcohol under the general system, and another sells food under the simplified system. This allows to minimize tax liabilities, avoid paying VAT, and underestimate real revenues.
- Non-use of the RRO or PRRO in settlements.
- Issuance of fake fiscal checks.
- Encouraging customers to pay in cash without going through the cash register.
Business representatives, during the event, expressed their positions and explanations on a number of questions. Particularly controversial questions include official employment, ensuring average salary, minimum profits, etc.
"Together with the business, we are ready to develop approaches to bring restaurant business out of the shadows as much as possible and ensure equal working conditions. It is difficult for those who work transparently to compete with those who optimize "to the maximum"" – Lesya Karnaukh emphasized.