Revenue from cafes and restaurants has risen sharply in Ukraine: new tax data
19 February 08:48
Despite the full-scale war, Ukraine’s restaurant industry showed significant growth in 2025. The total revenue of catering establishments reached UAH 246.7 billion, which is 21.7% more than a year earlier. At the same time, the tax service records a significant share of shadow turnover in this sector.
This was reported by Lesya Karnaukh, acting head of the State Tax Service of Ukraine, according to "Komersant Ukrainian".
How much do Ukrainians spend in restaurants
According to the State Tax Service, the average check in catering establishments across the country in 2025 was UAH 303.
At the same time, the average daily revenue of the industry has increased significantly:
- in 2024 — 553.8 million hryvnia per day
- in 2025 — 675.9 million hryvnia per day
This indicates the active recovery and development of the restaurant business even in wartime.
How much do Ukrainian restaurants earn during the war?
In 2025, the restaurant business declared UAH 246.7 billion in revenue, which is 21.7% more than in 2024.
Currently, there are
- over 43,000 businesses
- over 51,000 restaurants, cafes, and catering establishments
The largest growth in revenue was recorded in the following segments:
- restaurants — 26.9%
- snack bars — 25.9%
- cafes — 20.5%
The tax service has uncovered large-scale shadow schemes in the restaurant business
Despite the positive dynamics, the tax service has recorded alarming indicators.
In particular:
- about 15,000 establishments declare revenues of less than UAH 50,000 per month
According to Lesya Karnaukh, such a level of income cannot even cover basic expenses for:
- rent
- staff salaries
- utilities
- purchasing products
This may indicate artificial understatement of income and work in the shadow economy.
The most common violations in restaurants
Based on the results of inspections in 2025, the tax service identified a number of violations.
Among the most common are
- using several legal entities to minimize taxes
- selling alcohol through one company and food through another
- failure to use cash registers (RRO)
- issuing fake checks
- encouraging customers to pay in cash without fiscalization
The tax service conducted over 7,000 audits and imposed fines
During 2025, the tax service:
- conducted over 7,300 inspections
- imposed fines totaling UAH 117.5 million
- identified 389 unregistered employees.
The tax service has announced its intention to continue fighting shadow schemes in the restaurant business.
Despite the war, the restaurant business remains important for the economy
The State Tax Service notes that the restaurant industry is operating in difficult conditions:
- constant shelling
- power outages
- staff shortages
At the same time, most businesses operate transparently and pay taxes, which supports Ukraine’s economy.
The state plans to continue cooperating with businesses to ensure fair competition and bring the industry out of the shadows.
