Tax audits in Bukovel: what was found and why controls were tightened
27 January 18:25
Since the beginning of 2026 , the tax service has recorded violations amounting to UAH 3.2 million in the resort area of Yaremcha and at the Bukovel ski resort . This was reported by the State Tax Service of Ukraine, according to "Komersant Ukrainian".
According to the agency, these are the results of 62 actual inspections conducted mainly on weekends — during the period of the largest influx of tourists.
Unregistered hotel and “shadow” employment
Tax officials reported that during the inspections , they discovered a hotel operating without state registration, as well as 22 unregistered employees.
In addition, during one of the inspections, 184 units of nicotine-containing liquids (nicotine boosters) for electronic cigarettes, which were in illegal circulation, were seized.
How timing works and what it shows
The State Tax Service explains that for businesses with declared insignificant revenues, they apply a mechanism of timing business transactions — actual observation of sales.
According to the tax authority, during such control, the volume of revenue through cash registers increases by an average of 20%, which, in the opinion of the agency, indicates that part of the income is not declared before inspections.
Particular attention is paid to catering establishments at the top of ski lifts and at intersections of ski slopes, where the highest cash turnover is recorded.
More tourists — revenues also increased
Despite the late start of the ski season in 2025, the tax authority has recorded an increase in business revenues. In November–December, revenues in the resort area increased by 30% compared to the same period in 2024, amounting to UAH 545.3 million.
Total revenue for this period amounted to UAH 1.78 billion, while a year earlier it was UAH 1.24 billion.
What happened last year and what to expect next
The tax authority emphasizes that the audits are systematic and are conducted taking into account the risks of tax law violations.
During 2025, 214 actual audits were conducted in Yaremcha and Bukovel, during which 472 violations were detected, amounting to UAH 3.4 million. Among them were 26 unregistered employees, five cases of entrepreneurial activity without state registration, and calculations without the use of cash registers/payment terminals.
The State Tax Service states that such control is aimed at increasing business transparency, legalizing labor, and reducing the shadow economy in tourist regions.
