Getmantsev: Sushi chains in Ukraine are making widespread use of sole trader schemes
This was stated by Danylo Getmantsev, Chair of the Verkhovna Rada Committee on Finance, Tax and Customs Policy.
According to him, the sushi market in Ukraine largely operates not as traditional legal entities, but as networks structured through sole traders.
He noted that despite generating billions in turnover, such businesses are formally divided into individual sole traders, which allows them to reduce their tax burden, particularly with regard to value-added tax.
Getmantsev emphasised that, at the same time, these networks actively use modern sales tools — online orders, websites and large-scale advertising.
The essence of the scheme
According to the committee chair’s description, the model involves a single de facto network operating as a collection of individual sole traders.
This, he said, allows tax liabilities to be minimised and full VAT payments to be avoided, even with significant turnover.
He added that there are already examples on the market of companies that operate entirely through a single legal entity and pay their taxes in full.
Reaction from the authorities
Getmantsev reported that he had forwarded the collected evidence, receipts and photographic evidence to the Economic Security Bureau and the State Tax Service, requesting that the relevant chains be investigated.
He also called on restaurant owners to abandon the practice of splitting their businesses and to switch to a fully legal business model.
The tax authorities have previously stated that splitting businesses via sole traders is one of the most common tax evasion schemes. The state is stepping up its monitoring of such practices.
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