Today we will talk about: fiscalization in institutions, business income and how to plan official activities, employees and how not to fall into the trap
Sole proprietorship or LLC - what should an owner choose and why do networks continue to "fragment"?
In practice restaurant consulting This is one of the most frequently asked questions from owners. The format of business registration directly affects the financial model of the establishment, the possibility of scaling and attracting partners. During consultations for restaurants, we always analyze the revenue structure, risks and long-term development strategy.
Respond:
– Choice: If you work with VAT, attract investors, or want to protect personal property, choose an LLC. If quick access to cash and minimal reporting are important, choose an individual entrepreneur.
– Why not an LLC: The main barriers are value added tax (20%) and the difficulty of withdrawing profits.
– Risk of «crushing»: The tax authorities consider using a network of sole proprietorships instead of a single LLC as an artificial underestimation of the tax base. If the points share a common warehouse, administrative staff, and brand, this is a sign of fictitiousness, which leads to additional tax assessments under the general system.
What income limits for sole proprietors are relevant in 2026?
For a restaurant owner, it is important to understand not only profit, but also turnover - after all, it is he who determines the tax group and mandatory VAT registration. In the programs training for restaurateurs We analyze in detail how to plan turnover and not exceed limits without a strategic decision.
Respond: Exceeding these numbers automatically moves you to the general system (or the next group).
– 1 group: 1,444,049 UAH/year.
– Group 2: 7,211,598 UAH/year.
– Group 3: 10,091,049 UAH/year.
– Important: Mandatory registration as a VAT payer occurs when turnover (not profit!) for the last 12 months exceeds 1,000,000 UAH (for those who are already on the general system).
RRO/PRRO - what are the legal requirements and where can you go wrong?
Fiscalization is not just a technical issue, but part of the restaurant's system management. An incorrectly punched check or an error in the code can cross out a month's profit. That is why within the framework of consulting for HoReCa establishments We pay special attention to cash discipline and internal control.
Respond:
– Fiscalization: Every payment transaction must go through RRO or PRRO.
– Alcohol: This is the most dangerous area. The check must contain: UKT foreign economic activity code and excise stamp barcode, if it is on the bottle.
– Fines: For failure to issue a receipt – 100% of the value of the goods (first violation), 150% (repeated). An error in the excise code is a direct basis for an actual inspection with large penalties.
How to register staff in HoReCa: internship, CPC or "minimum"?
HR issues are one of the most risky areas in the restaurant business. In the process personal support of restaurants We often encounter erroneous decisions regarding personnel registration, which can result in significant fines. The correct structure of labor relations is part of the financial security of the institution.
Respond:
– CPC (Civil Law Contract): It is practically impossible in a restaurant. If an employee has a work schedule and a defined workplace, this is an employment relationship.
– Internship: There is no such thing as a free internship. A person must be registered from the first hour of work.
– Consequences: The fine for one unregistered employee is 10 minimum wages from (86,470 UAH in 2026). Plus an administrative fine for the manager. Detailed explanations are available on the website State Labor Service.
Result:
Going with the flow in the restaurant business means accumulating a "collection" of fines. Every mistake in a check or employment contract costs more than the services of a good accountant.
Author:
Evgenia Ostapenko
Instagram:
@_ostapenko_consult
