Almost 40 million UAH to the state and the AFU: the ESBU exposed tax understatement by an agricultural enterprise

 The enterprise evaded paying value-added tax during the sale of agricultural products. The damages caused to the state in the amount of over 22.7 million UAH were reimbursed in full, and another 17.25 million UAH was voluntarily directed to support the Armed Forces of Ukraine.

The violations were documented by detectives of the Main Unit of Detectives of the Economic Security Bureau of Ukraine.

The investigation established that from July 2024 to August 2025, the enterprise sold products and received funds for them, but its director did not register the corresponding tax invoices.

Subsequently, he submitted tax declarations with inaccurate information, understating the amount of VAT due to the budget. As a result of such actions, the state missed out on over 22.7 million UAH.

The director of the enterprise was notified of suspicion under Part 3 of Article 212 of the Criminal Code of Ukraine (intentional tax evasion on an especially large scale).

During the pretrial investigation, the damages caused to the state were reimbursed in full—over 22.7 million UAH was paid to the budget, and another 17.25 million UAH was voluntarily directed to support the Armed Forces of Ukraine. The total amount of paid funds amounts to nearly 40 million UAH.

In connection with the full reimbursement of damages, it is planned to submit a motion to the court to release the director of the enterprise from criminal liability in accordance with Part 4 of Article 212 of the Criminal Code of Ukraine. The final decision will be made by the court.

Procedural guidance was carried out by prosecutors of the Office of the General Prosecutor, and operational support was provided by employees of the Security Service of Ukraine.