Foodservice taxes

• FOP group 3

  5% of turnover or 3%+VAT; standard for cafés up to ~7.8M/yr; with alcohol — KVED limits.

• LLC

  For a restaurant with alcohol/multiple founders; income tax or group-3 single tax for small ones.

• ECR/SECR

  A fiscal receipt for cash and cards is mandatory; the software ECR is free, classic — for larger venues.

• Alcohol

  Retail sale license: separate KVED, premises, term; without it — fines and confiscation.

The ECR is the most-caught café violation: a receipt is mandatory for card and cash. A software ECR on a tablet is a free solution for a small venue.