Shop and cafe in one building: when businesses will have to obtain two alcohol licenses
Business entities that sell alcoholic beverages through several retail outlets even within one building must consider licensing specifics. If a shop, cafeteria, buffet, or restaurant is registered as separate taxable entities and independently sell alcoholic beverages, each of them must obtain a separate license.
When a separate license for alcohol sales is required
The tax service reminded that according to paragraph 51 of part one of article 1 of the Law of Ukraine dated June 18, 2024, No. 3817-IX "On State Regulation of Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel," a retail place is considered the place of sale of goods in one trading premise (building) where payment transactions are conducted, or the place from which goods are shipped for further delivery to end consumers.
Payment transactions at such a place must be conducted through registered and fiscalized cash registers (RRO) or software cash registers (PRRO) with the issuance of corresponding payment documents. In cases provided by law, receipt books may be used to record revenue from the sale of alcoholic beverages, tobacco products, and liquids for electronic cigarettes.
Additionally, the retail area of the place selling alcoholic beverages (except beer, cider, perry without added alcohol, and certain natural fermented beverages with alcohol content not exceeding 8.5%) must be at least 20 square meters.
What is considered a retail outlet
Tax authorities also refer to the Classifier of Buildings and Structures NK 018:2023, approved by the Ministry of Economy of Ukraine order dated May 16, 2023, No. 3573, according to which buildings are covered structures that can be used separately and are intended for the presence of people, placement of equipment, animals, plants, or property.
At the same time, the National Standard of Ukraine DSTU 4303:2004 defines:
- a retail outlet as a property complex or specially equipped premises for conducting trade activities;
- a shop as a retail object for selling goods to end consumers;
- retail area as the total area of sales halls, order acceptance and issuance rooms, cafeterias, and customer service zones;
- sales hall as a room for displaying goods, serving customers, and placing cash desks.
Requirements established by Law No. 3817
According to article 16 of Law No. 3817, retail trade of alcoholic beverages (except table wines), and for small wine producers — alcoholic beverages without added alcohol, can only be conducted with a license for the right to retail trade of alcoholic beverages.
Also, article 34 of Law No. 3817 provides that the Unified Register of Licensees contains, among other things, information about:
- addresses of retail trade locations and identifiers of taxable objects;
- places of retail trade;
- lists of fiscal numbers of RRO, PRRO, accounting books of payment transactions, and receipt books used at the respective trade place.
How much the license costs and how it is paid
The State Tax Service noted that according to article 52 of Law No. 3817, the fee for a license for the right to retail trade of alcoholic beverages is established for each separate RRO or PRRO registered at the trade location address.
Therefore, if a business entity has a shop and a cafeteria (buffet, restaurant, etc.) located in one building but in separate premises, registered as separate taxable objects, and each sells alcoholic beverages, such objects are considered separate retail trade places.
In this case, a separate license for the right to retail trade alcoholic beverages must be obtained for each object.
At the same time, the license fee is charged for each separate RRO or PRRO used at the respective trade place.
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