How to place an unlimited bar bet

To attract customers, establishments come up with various promotions, special offers, and other tricks to stand out from the competition. One of these ways to stand out is an unlimited bar. Its essence lies in the fact that a customer comes to a bar, cafe, or restaurant and buys a subscription for unlimited alcohol and snacks. In this article, we will tell you how to organize such work.

Requirements for an establishment with an unlimited bar

If you decide to attract customers to your establishment with the help of an unlimited bar, you should know that such activity will be considered the sale of alcoholic beverages at retail.

Therefore, you need to follow the relevant rules:

• only restaurant establishments (kitchen factories, restaurants, cafés, bars, canteens, snack bars, cafeterias, etc.) can sell alcohol on tap, with the condition of drinking on site;
• you must have a registered KVED 56.10 - 56.30;
• the establishment must be properly equipped: there must be a sign with the name, class of the establishment, operating hours, etc;
• a license to sell alcohol and a cash register are required.

License for the sale of alcohol

Before you can sell alcohol, you need to obtain a license. Only table wines can be sold without a license.

To obtain a liquor license, you need to submit an application to the Taxpayer Service Center or to the Main Department of the State Tax Service in Kyiv and regions. The application must be accompanied by a receipt for payment of ¼ of the established annual license fee.

In the application, you must indicate all the cash registers that you will use, and when paying for the license, you must pay for each cash register. The cost of the license is UAH 8000 (for each cash register) if your establishment is located in a city and UAH 500 (for each cash register) if your establishment is located in a village or town.

The license is issued for a year, 10 days after the application is submitted.

Please note! Retail sales of alcohol are subject to a 5% "retail" excise tax. This means that in addition to obtaining a license to sell alcohol, you will need to register with the tax office at your location as an excise tax payer and subsequently file an excise tax declaration and pay it to the budget.

Minimum prices for alcohol

When selling alcohol, it is worth remembering that there are minimum prices below which you cannot sell. The amount of such prices is set out in Resolution No. 957 of 30.10.2008.

If you sell alcohol at prices below the minimum, you face a fine of 100% of the value of the received batch of goods, calculated from the minimum price, but not less than UAH 10 thousand.

Payment via ECR

If a restaurant sells alcohol, then the question of whether or not to use a cash register disappears by itself, since its use is mandatory. No cash register immunity applies here. If there is alcohol sales, there is a cash register.
Let's get back to the topic of the article: how to sell unlimited alcohol and make such payments through a cash register? When you sell alcohol normally, there are no problems: a person orders a specific drink, and you reflect its sale in the receipt. But selling alcohol by subscription is more complicated, because you don't know in advance what the client will order, because he can order different drinks during the evening, and the amount he paid will not change.

Thus, there are no direct explanations from the tax authorities on the issue of issuing a cash register receipt when purchasing a season ticket for alcohol, so we advise you to follow the general rules for issuing a receipt.

Since the customer buys a bar pass at the beginning of the order, the cash register receipt should be issued at the moment of receipt of money, i.e. before the customer places the order. It is at this point that the payment transaction takes place.

Since you don't know in advance what drinks the customer will order, you should indicate "unlimited alcohol consumption subscription" in the product name. Such a sale is similar to selling gift certificates.