Tax and accounting insights for Ukraine
20.02.24
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The store and cafeteria are located in the same building, but in separate rooms: how many licenses should I get?

Is it necessary to obtain separate licenses for retail sale of alcoholic beverages for a sole proprietorship that has a store and a cafeteria (buffet, restaurant, etc.) located in the same building but in separate premises?

According to Art. 1 of the Law of Ukraine No. 481/95-BP of December 19, 1995 "On State Regulation of Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Alcoholic Beverages, Tobacco Products, Liquids Used in Electronic Cigarettes and Fuel" (hereinafter - Law No. 481), a place of trade is a place of sale of goods, including on tap, in the same retail premises (building) at its actual location, for tobacco products, liquids used in electronic cigarettes and beer - without any area restrictions, for alcoholic beverages other than beer - with a retail area of at least 20 square meters. meters, equipped with payment transaction registers and/or software payment transaction registers (regardless of their number) or where there are payment transaction books (regardless of their number) that record the proceeds from the sale of alcoholic beverages, tobacco products and liquids used in electronic cigarettes, regardless of whether the sale of other goods is processed through them.

The Classifier of Buildings and Structures NK 018:2023, approved by the Order of the Ministry of Economy of Ukraine No. 3573 dated May 16, 2023, defines buildings as covered structures that can be used separately, built for permanent purposes, which form ground or underground premises intended for the residence or stay of people, placement of equipment, animals, plants, and objects.

The National Standard of Ukraine DSTU 4303:2004 "Retail and Wholesale Trade. Terms and Definitions", approved by the Order of the State Committee of Ukraine for Technical Regulation and Consumer Policy No. 130 dated 05.07.2004 "On Approval of National Standards of Ukraine, Amendments to the National Standard, National Amendments to the Interstate Standard, Renewal of the Interstate Standard and Cancellation of Regulatory Documents", stipulates that

a trade facility is a property complex that occupies a separate capital structure or is located in a specially designed and equipped for trade premises of another capital or non-capital structure and has premises for trade activities;

shop; a shop is a retail trade facility designed to organize the sale of goods to end consumers and provide them with trade services;

retail area (of a shop or store) is the sum of areas of sales areas, premises for receiving and issuing orders, cafeteria areas, areas for trade services to customers;

sales area is a sales area of a shop for displaying, selecting goods and serving customers, which includes the area for placing trade and technological equipment, payment units, salespersons' workplaces and the area for customers.

Pursuant to Article 15 of Law No. 481, retail trade in alcoholic beverages (except for table wines, and for small producers of wine products, alcoholic beverages without added alcohol: grape wines, fruit and berry wines, honey beverages) may be carried out by business entities (including foreign business entities acting through their registered permanent establishments) of all forms of ownership, including their producers, provided they have retail trade licenses.

In the appendix to the license for retail trade, in particular, in alcoholic beverages, the business entity shall indicate the address of the place of trade and specify the list of electronic cash registers and information about them: model, modification, serial number, manufacturer, date of manufacture; registration numbers of payment transaction ledgers located at the place of trade, fiscal numbers of software registrars of payment transactions.

The fee for a license to retail alcoholic beverages, except for cider and perry (without added alcohol), is established by Article 15 of Law No. 481 for each individual electronic cash register (payment transaction ledger) specified in the license, which is located at the point of sale.

Therefore, a business entity (including a foreign business entity acting through its registered permanent establishments) that has a store and a cafeteria (buffet, restaurant, etc.) located in the same building but in separate premises must obtain one license for the right to retail alcoholic beverages at the said facilities.

In this case, the license fee for the retail sale of alcoholic beverages shall be charged for each individual electronic cash register (payment transactions ledger) specified in the license, which is located at this point of sale.

Category: 113.03 "ZIR"

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