Unlimited bar in Ukraine: how to organize alcohol sales without violations

The “unlimited bar” format, where a guest pays a fixed amount and receives the right to order alcohol for a certain period of time, does not have a separate special regime under the law. Providing alcohol to a guest remains retail trade in alcoholic beverages, including when drinks are served by the glass in a restaurant, cafe, or bar. Alcohol is subject to the general requirements regarding licensing, ECR/PECR, programming of excisable goods, minimum prices, retail excise tax, age restrictions, storage, and accounting.

The biggest risk of a true “unlimited offer for one price” lies in fiscalization: the law requires each excisable product to be identified in the ECR/PECR by its name, UKT ZED code, price, and quantity, while marked alcohol must also include the required excise stamp details. Therefore, issuing one receipt at the beginning of the evening with the item “Unlimited alcohol pass” and then serving any alcoholic beverages without accounting for them is a risky option. A more reliable approach for a business is either to sell alcohol separately according to the actual items served, while keeping food and non-alcoholic beverages unlimited, or to create a predefined package with a specific list, number of servings, and price for each alcoholic product.

Can unlimited alcohol be sold under a pass?

Law No. 3817-IX defines retail trade as the sale of goods to end consumers regardless of the form of payment, including the sale of alcohol by the glass in restaurants, cafes, bars, and other food service establishments. The name of the payment — “pass”, “admission ticket”, “deposit”, “package” — does not in itself change the nature of the transaction if the guest actually receives alcohol in exchange for this money.

There is no special provision allowing alcoholic products not to be identified in accounting and fiscal transactions under an “unlimited” offer. On the contrary, excisable goods are subject to enhanced ECR/PECR programming requirements.

In practice, three models are possible:

If an establishment nevertheless plans to offer genuinely unlimited alcohol for a fixed fee, the payment model should be structured before launch so that, after all payments and servings, the specific alcohol is properly reflected in fiscal documents, inventory accounting, and excise reporting. A single general item called “unlimited bar” is not sufficient to replace the accounting of excisable goods.

Who can sell alcohol by the glass?

The sale of alcoholic beverages by the glass for on-premises consumption is permitted exclusively to licensees that have the status of a food service business entity and a license for the retail sale of alcoholic beverages. The establishment’s name does not necessarily have to include the word “bar”, “cafe”, or “restaurant”.

A food service establishment must operate in appropriately equipped premises. Rules No. 219 provide, among other things, for the necessary production, retail, and utility premises and equipment, as well as a sign on the facade indicating the type/class/name of the establishment, the name of the business entity, and its operating hours.

The types of economic activity specified in the Unified State Register must correspond to the actual activities of the entrepreneur or company. The relevant codes in Section 56 of the KVED are used for food service activities, but the KVED code itself does not replace an alcohol license or other mandatory registrations.

What requirements must the premises meet?

For the retail sale of most alcoholic beverages, the retail area of the place of sale must be at least 20 m². The 20 m² restriction does not apply to places selling only beer, cider and perry without added alcohol, and certain naturally fermented beverages with an alcohol content not exceeding 8.5%.

If a bar prepares or serves food, the business entity is a food market operator. The facility must be registered or, in cases expressly specified by law, have an operating permit. Market operators are also required to implement and continuously apply procedures based on HACCP principles and ensure food traceability.

This means that the establishment must control the acceptance and storage of products, expiration dates, temperature conditions, the sanitary condition of equipment and premises, the origin of raw materials, and other hazards relevant to the specific establishment.

License for the retail sale of alcohol

Retail trade in alcoholic beverages, except for exceptions provided by law, is carried out under a license. Licenses issued under Law No. 3817-IX are indefinite, but fees for retail alcohol licenses must be paid quarterly.

For alcohol, except cider and perry without added alcohol, the quarterly fee in 2026 is:

• UAH 3,242.63 for each separate ECR or PECR registered at the address of the retail location — at the general rate;

• UAH 172.94 for each ECR/PECR — for retail locations in villages and settlements if they meet the special territorial and floor-area conditions established by law;

• UAH 324.26 for a license for the retail sale of cider and perry without added alcohol.

For a village or settlement, the reduced amount should not be applied automatically based solely on the name or status of the locality. Part seven of Article 52 of Law No. 3817-IX contains additional conditions regarding the location of the retail outlet and the size of the retail area.

An application for a retail alcohol license is submitted to the territorial body of the State Tax Service at the place of retail trade or electronically. The current application forms are approved by Cabinet of Ministers Resolution No. 374. The law allows both paper and electronic submission; an electronic application must be signed with a qualified electronic signature.

The license is linked to a specific place of retail trade. If separate retail locations actually operate in the same building, the number of licenses required depends on whether they are separate retail premises and separate places where payment transactions are carried out.

An exception applies to the retail sale of table wines: part seven of Article 16 of Law No. 3817-IX excludes them from the general requirement for a retail alcohol license. However, this does not remove other requirements, including age restrictions, payment rules, and excise taxation.

Minimum salary and income as a condition for retaining an alcohol license

An additional requirement regarding the average monthly salary of employees applies to retail alcohol licensees. As a general rule, the average salary accrued by the business entity must be at least two minimum wages established as of January 1 of the relevant year. For 2026, with a minimum wage of UAH 8,647, this amounts to UAH 17,294. The requirement applies specifically to the average figure for employees as a whole, rather than requiring each individual employee to receive this salary.

If all retail locations are situated outside the administrative centers of regions, Kyiv and Sevastopol, at a distance of at least 50 km, and have retail areas of up to 500 m², a threshold of 1.5 minimum wages applies — UAH 12,970.50 in 2026. Similar thresholds are established for the total monthly taxable income of a Sole Proprietorship that has no employees.

If non-compliance with this indicator continues for three full consecutive calendar months and is established during an inspection, this constitutes grounds for termination of the license.

Can a bar operate under the single tax system?

It depends on the product range.

The Tax Code prohibits single tax payers in groups one through three from producing, exporting, importing, and selling excisable goods. The exception for individuals applies, in particular, to the retail sale of beer, cider, perry without added alcohol, and table wines.

Therefore, a Sole Proprietorship under the single tax system may use the exception provided by the Tax Code for beer, cider, perry, and table wines. Strong alcohol — vodka, whisky, rum, cognac, gin, tequila, and other excisable alcoholic beverages — is not covered by this exception. If the unlimited bar concept includes strong alcohol or cocktails containing it, the taxation system must be selected so that it permits such activities.

For legal entities that are third-group single tax payers, the exception for beer, cider, perry, and table wines does not apply because the Tax Code expressly defines it as an exception for activities carried out by individuals.

How to process alcohol through an ECR or PECR

The sale of an excisable product through an ECR/PECR is carried out using the programming mode. For each item, the following must be specified:

• product name;

• UKT ZED commodity subcategory code;

• price;

• quantity;

• for alcoholic beverages marked with paper excise stamps — the digital value of the excise tax stamp barcode required by law.

This is why a receipt item such as “Unlimited alcohol — 1 pc.” cannot replace the accounting of specific excisable beverages actually sold by the establishment.

For a fixed package, it is better to define its composition in advance, for example: a specific beer of a certain volume, a specific wine in defined servings, specific cocktails, and snacks. The fiscal system must reflect alcoholic items in such a way that the excisable product actually sold, its quantity, and its price can be identified from the ECR/PECR data.

If payment is accepted in advance and the actual composition of the alcohol order is not known in advance, the model must ensure the correct reflection of both the advance payment and the excisable goods actually sold. For a truly unlimited package without a defined product range and quantity, this is significantly more complicated than for an ordinary sale or a fixed set.

Minimum retail prices for alcohol

For alcoholic beverages for which the state has established minimum retail prices, the seller may not set a lower price. Minimum prices are determined in accordance with Cabinet of Ministers Resolution No. 957 and legislation on state regulation of the alcohol market.

This requirement is particularly important for an unlimited bar. If a guest pays, for example, one fixed amount but actually receives many servings of different alcoholic beverages, the establishment must be able to confirm that the selling price of each product did not violate the established minimum retail price. This is why unlimited alcohol for a low fixed amount creates additional risk.

A fine is imposed for selling an alcoholic beverage below the established minimum retail price in the amount of 100% of the value of the goods sold, calculated based on the minimum retail price, but not less than two minimum wages established as of January 1 of the relevant year. For 2026, the minimum amount of this fine is UAH 17,294.

Retail excise tax on alcohol — 5%

The sale of beer and alcoholic beverages to end consumers is subject to a 5% retail excise tax. This also applies to alcoholic cocktails that meet the definition of an alcoholic beverage.

The tax base is the value of the excisable goods sold, including VAT but excluding the retail excise tax itself.

The tax period for excise tax is a calendar month. The declaration is submitted monthly no later than the 20th day of the month following the reporting month. Retail excise tax is paid at the place where the sale takes place.

Appendix 5 to the excise tax declaration is used for the retail sale of beer and alcoholic beverages. It is prepared separately for the relevant territories, indicating the KATOTTG code of the place of sale.

Therefore, for a chain of bars, sales accounting must make it possible to separate sales by each retail location and territorial code.

Alcohol accounting, documents, and storage

Alcohol must have documented origin. The entrepreneur must retain primary documents for the purchase of goods and properly document receipts, internal transfers, write-offs, and other transactions.

For a Sole Proprietorship, the obligation to maintain the special inventory accounting form under Ministry of Finance Order No. 496 depends on whether the specific Sole Proprietorship belongs to the categories required to maintain such accounting under the ECR Law. In particular, the State Tax Service explains that second- and third-group single tax Sole Proprietorships that are not VAT payers and sell only beer, cider, perry, and table wines use an ECR/PECR but, subject to the specified conditions, are not required to maintain Inventory Accounting Form No. 496; third-group Sole Proprietorships that are VAT payers and other categories expressly defined by law are subject to this requirement.

Alcohol stored directly at the address of the licensed retail location does not require separate registration of the same premises as another storage location. If goods are stored at another address — for example, in a separate warehouse — that location must be entered in the Unified Register of Storage Locations.

Personnel and sales to persons under 18

Alcohol may not be sold to persons under the age of 18. Likewise, employees under the age of 18 may not sell alcohol.

If there is any doubt about a guest’s age, the employee must check a document confirming the guest’s age. For a pass-based format, formally checking age only when a booking is made through the website is not sufficient: the establishment must organize the process so that alcohol is not actually provided to a minor.

Employees in occupations involving service to the public and which may contribute to the spread of infectious diseases undergo mandatory preventive medical examinations in accordance with the list established by law. For food service personnel, food handling rules, personal hygiene, and HACCP requirements must also be taken into account.

Alcohol delivery

If an establishment also accepts online orders and delivers alcohol, this remains retail trade. Law No. 3817-IX expressly covers sales involving shipment for subsequent delivery, and online alcohol sales are permitted only if the special requirements of Article 71 are met.

For delivery, proper fiscalization of the payment and prevention of alcohol being handed over to a person under the age of 18 must be ensured separately. The “unlimited on-premises” format should not automatically be applied to delivery: this is a different model for selling goods.

Alcohol labeling and transition to e-Excise

Until the transition to the new system, alcohol subject to labeling is sold in compliance with the current requirements for excise tax stamps and the reflection of their details in fiscal documents.

From November 1, 2026, the Electronic System for the Circulation of Alcoholic Beverages, Tobacco Products, and Liquids Used in Electronic Cigarettes will become fully operational, and the relevant products will be labeled under new rules using an electronic excise stamp. A preparatory stage for registering users and economic operators in the system is scheduled from October 12 to October 31, 2026.

Alcohol produced in Ukraine or imported before November 1, 2026 and properly marked with paper stamps may remain in circulation during the statutory transition period — no more than 18 months from the date the system is put into operation. During its retail sale within this period, the ECR/PECR operates under a special transitional rule, specifying the digital value of the barcode of the paper stamp without the electronic stamp identifier.

For a bar, this means that software, cash register equipment, and internal inventory accounting must be prepared to work with the new system before its full launch.

How to advertise an “unlimited bar”

The terms of the promotion must be stated unambiguously. If the “unlimited” offer is actually limited to two hours, certain types of beverages, the number of servings per order, days of the week, or other conditions, these restrictions should not be concealed.

Article 15¹ of the Law of Ukraine “On Protection Against Unfair Competition” prohibits the dissemination of incomplete, inaccurate, or false information, including information about the price and material terms of purchasing goods and services, if such information affects or may affect a consumer’s decision. Special restrictions under the Law of Ukraine “On Advertising” also apply to alcohol advertising.

Therefore, the terms of the offer should clearly specify:

• the duration of the package;

• the list of beverages included;

• serving size;

• whether there are restrictions on simultaneous orders;

• which products are paid for separately;

• the price and payment procedure;

• the 18+ age restriction;

• other material conditions affecting the ability to use the offer.

It is not advisable to advertise “unlimited alcohol” if the establishment actually sells a predetermined quantity of beverages. To protect the business’s reputation and reduce the risk of complaints, the terms on the website, social media, menu, and internal rules should be consistent.

Main fines and risks for the establishment

In addition to these penalties, Law No. 3817-IX contains other grounds for financial liability and termination of a license: violations of alcohol circulation and labeling rules, failure to comply with established sales restrictions, problems with storage locations, failure to pay scheduled license fees, and other cases expressly listed in Articles 46 and 73.

How to manage alcohol sales through PECR and prepare data for bar excise reporting in Torgsoft

Torgsoft supports operation with a software ECR. In the program, you can add a registered PECR, configure the cashier, and process fiscal transactions through it. Available operations include opening a shift, X and Z reports, cash deposits and withdrawals, sales, and returns. For fiscalization, the product in Torgsoft is marked as fiscal.
For excisable goods, Torgsoft also provides an additional “Excise Tax Declaration” function. It allows you to view excisable goods sold during a selected period and export report data to XML for further work with tax reporting. To generate the data correctly, excisable goods are assigned to the relevant categories in the program.

Since the current declaration form for the retail sale of beer and alcoholic beverages uses Appendix 5, reporting should be prepared using the current version of Torgsoft, and the generated form and territorial codes should be checked against the current Ministry of Finance Order No. 14 before submission. This makes it possible to combine inventory accounting, sales fiscalization, and preparation of excise reporting data in one system without replacing an accounting review of the reports.

What to check before launching an unlimited bar

Before launching the offer, the establishment should make sure that:

• the status and actual activities of the establishment correspond to food service activities;

• a valid retail alcohol license has been obtained if required for the product range;

• the retail location and all ECRs/PECRs are correctly specified in the licensing data;

• the retail area meets the 20 m² requirement if alcohol subject to this requirement is sold;

• the food market operator’s facility is registered and HACCP procedures have been implemented;

• the taxation system allows the planned range of alcoholic beverages to be sold;

• each alcoholic item is correctly programmed in the ECR/PECR with its UKT ZED code;

• quantity and excise stamp accounting is ensured;

• prices are not below the established minimums;

• monthly calculation and declaration of the 5% retail excise tax is organized;

• separate warehouses at other addresses, if any, are entered in the Unified Register of Storage Locations;

• employees who sell alcohol are at least 18 years old;

• staff know the procedure for verifying a guest’s age;

• the terms of the “unlimited” offer are clearly described to visitors and do not mislead them;

• the average salary of employees or monthly taxable income of a Sole Proprietorship without employees complies with the requirements of Article 42 of Law No. 3817-IX;

• cash register and accounting software is being prepared for the transition to e-Excise from November 1, 2026.

For an entrepreneur, the most controllable model remains not genuinely unlimited alcohol, but a clearly defined beverage package or separate alcohol sales alongside an unlimited offer for food or non-alcoholic beverages. This model makes it possible to establish a specific product range, quantity, and price for excisable goods, verify minimum prices, correctly process sales through an ECR/PECR, and calculate excise tax.

Official sources

1. Law of Ukraine No. 3817-IX dated June 18, 2024 “On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel” — Articles 16, 39, 41–43, 46, 52, 71, 73. Official text on the website of the Verkhovna Rada of Ukraine

2. Law of Ukraine No. 265/95-VR dated July 6, 1995 “On the Use of Registrars of Settlement Operations in Trade, Catering and Services” — Article 3, in particular paragraph 11; Article 17. Official text of the ECR Law

3. Tax Code of Ukraine No. 2755-VI — Articles 212–215, 222–223 concerning retail excise tax; subparagraph 291.5.1 concerning restrictions under the single tax system. Tax Code of Ukraine

4. Resolution of the Cabinet of Ministers of Ukraine No. 957 dated October 30, 2008 “On Establishing Minimum Wholesale-Release and Retail Prices for Certain Types of Alcoholic Beverages”. Resolution No. 957

5. Resolution of the Cabinet of Ministers of Ukraine No. 374 dated April 4, 2025 — forms and procedure for completing applications concerning licenses for the retail sale of alcohol, cider and perry, tobacco products, and liquids for electronic cigarettes. Resolution No. 374

6. Order of the Ministry of Finance of Ukraine No. 13 dated January 21, 2016 “On Approval of the Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents…”. Ministry of Finance Order No. 13

7. Order of the Ministry of Finance of Ukraine No. 14 dated January 23, 2015 “On Approval of the Excise Tax Declaration Form and the Procedure for Completing and Submitting the Excise Tax Declaration” — in particular Appendix 5 for the retail sale of beer and alcoholic beverages. Ministry of Finance Order No. 14

8. Law of Ukraine No. 771/97-VR “On the Basic Principles and Requirements for Food Safety and Quality” — Articles 20–25: obligations of food market operators, HACCP, traceability, operating permits, and state registration of facilities. Official text of Law No. 771/97-VR

9. Order of the Ministry of Economy No. 219 dated July 24, 2002 “On Approval of the Rules for the Operation of Restaurant Establishments (Enterprises)” — requirements for food service establishments, premises, equipment, and information displayed on the facade. Rules for the Operation of Food Service Establishments

10. Order of the Ministry of Finance of Ukraine No. 496 dated September 3, 2021 “On Approval of the Procedure for Maintaining Inventory Records for Individual Entrepreneurs, Including Single Tax Payers”. Ministry of Finance Order No. 496

11. Resolution of the Cabinet of Ministers of Ukraine No. 559 dated May 23, 2001 — list of professions, industries, and organizations whose employees are subject to mandatory preventive medical examinations. Cabinet of Ministers Resolution No. 559

12. Law of Ukraine No. 3173-IX dated June 29, 2023 concerning the introduction of electronic traceability of excisable products, as amended by Law No. 4698-IX, — transition to the electronic excise stamp from November 1, 2026 and transition-period rules. Law No. 3173-IX Law No. 4698-IX

13. Law of Ukraine No. 236/96-VR “On Protection Against Unfair Competition” — Article 15¹ concerning the dissemination of misleading information. Law on Protection Against Unfair Competition

14. Law of Ukraine No. 270/96-VR “On Advertising” — including special requirements for advertising alcoholic beverages. Law of Ukraine “On Advertising”