Control over settlements in the tourism sector: revenues of the Bukovel resort increased by 31%

Press service of the State Tax Service of Ukraine, published 29 May 2026 at 11:31 Chapter: News

Bukovel and Yaremche region officially showed more than 5 billion UAH of revenues through the RRO/PRRO in the first 4 months of 2026. This is 31% more than in the same period last year.

And this is not only result of active tourist season, but also systematic work to un-shadow business.

Tax officials, since the beginning of year, have conducted 211 actual audits of business entities in the resorts of Ivano-Frankivsk region. They identified a number of violations. As a result, they imposed additional 7.3 million UAH of fines. In addition, 46 cases of unregistered employees were recorded.

Tax officials, during the audits, also seized alcoholic beverages worth 126.7 thousand UAH and nicotine-containing liquids for electronic cigarettes with a total cost of more than 18 thousand UAH from illegal circulation. 

In addition, facts of conducting business activities without state registration were established. In particular, a hotel, currency exchange office and shopping pavilion were operating without proper registration.

One of the effective control tools was timing of business transactions in institutions that declared minimal revenues. During such measures, volume of transactions conducted through the RRO/PRRO increased by average of 20%. This indicates a significant understatement of real revenues by individual business entities.

The most common violations:

- failure to conduct settlements through registrars

- failure to issue fiscal checks of the established form

- sale of unaccounted products

- sale of excisable products without appropriate licenses.

For example, in one popular hotel and restaurant complexes, which provides accommodation, food and SPA services, tax authorities recorded use of 11 unregistered employees, sale of alcoholic beverages without license and issuance of checks in violation of established requirements. Expected amount of financial sanctions exceeds 250 thousand UAH.

During the audit of one restaurant on the territory of Bukovel resort, it was established that settlements were made through canceled RRO, sale of excisable products without proper reflection in checks and other legislative violations. According to preliminary estimates, amount of fines will exceed 300 thousand UAH.

Also, in one store, tax officials found 5 violations at once: failure to issue check, failure to reflect excise marks on the check, unlicensed activity, sale of unregistered products and use of labor of unregistered employee. More than 470 bottles of alcohol without excise marks worth more than 125 thousand UAH were seized from illegal circulation. Expected amount of financial sanctions exceeds 700 thousand UAH.

Control measures were carried out, including on weekends and covered catering establishments located at the upper stations of ski lifts and intersections of ski runs. Work on the un-shadowing economy and monitoring compliance with tax legislation continues.