A Ukrainian drone attack on a Russian-held part of Ukraine's southern Kherson region has killed at least 20 people, a Moscow-installed governor and Russian authorities have said.

"Three UAVs struck a cafe and hotel on the Black Sea coast in Khorly. According to preliminary reports, more than 50 people were injured, and 24 people were killed," Vladimir Saldo said on Telegram.

Russia's Investigative Committee said it had opened a probe into the attack which had "killed more than 20 people and injured many more". 

A building gutted by fire, piles of smouldering rubble and charred bodies were seen in pictures posted by Saldo on Telegram. 

Pictures of the damage were released by the Moscow-installed governor of Kherson. (Reuters/Governor of Kherson Region Vladimir Saldo)

Russian foreign ministry spokesperson Maria Zakharova accused Ukraine of carrying out a "terrorist attack" on civilians.

Ukrainian authorities have not commented.

The village of Khorly is located on a peninsula on the Black Sea coast and fell under Russian control at the start of the offensive launched by the Russian army against Ukraine in February 2022. 

In the fall of 2022, the Ukrainian army recaptured a large part of the Kherson region, including the regional capital, during a counter-offensive.

Since then, the Dnieper river has marked the front line in the region, and the two sides regularly stage deadly drone attacks.

Also on Thursday, local time, officials said Ukrainian drones struck targets in three Russian regions.

The drones targeted energy and industrial sites across the Russian regions of Krasnodar, Tatarstan and Kaluga overnight, local authorities said, with Ukrainian officials confirming strikes in two of the three regions.

Zelenskyy accuses Russia of bringing war 'into the new year'

It has been nearly four years since Russia launched its full scale invasion of Ukraine, with peace talks between Kyiv, Moscow and Washington yet to agree a plan to stop the fighting.

There had been hopes that a US-brokered agreement could lead to a ceasefire.

However, Russian allegations that Ukraine attempted to carry out a drone attack on one of Russian President Vladimir Putin's homes has led Moscow to claim it would revise its negotiating position.

Ukraine has denied the allegation it attempted to attack the property, north-west of Moscow, and European allies have expressed scepticism.

On Wednesday local time, the Wall Street Journal reported that US national security officials have found Ukraine did not target Mr Putin or one of his residences in a drone strike.