Analysts of the Economic Security Bureau of Ukraine have identified enterprises with a potential risk of illegal value added tax reimbursement. According to the results of the letters of recommendation sent to the ESBU, refunds of UAH 94 million were not allowed from the state budget.

23 enterprises were identified, the officials of which submitted applications for the return of budget compensation in the amount of UAH 140 million. In order to prevent the waste of public funds the ESBU sent recommendation letters about the identified risks to the State Tax Service of Ukraine. As a result 7 enterprises independently refused VAT refunds in the amount of UAH 66.4 million and the tax service refused refunds of UAH 27.6 million to 9 business entities.

In general, since the beginning of 2023 a number of companies have been identified that declared non-existent merchandise balances and submitted applications for VAT refunds in the amount of UAH 468 million. Based on the results of the conducted research, 15 analytical products were compiled. According to the results of the review, 3 materials were entered into the URPI and 4 products were added to the materials of registered criminal proceedings. Usually companies declare non-existent product balances.

We will remind that 103 enterprises with the risk of illegal VAT reimbursement were recently identified by the analysts of the ESBU. It is about the manipulation of enterprises with the display of the balance of imported goods and the real origin of export goods, works or services in tax declarations. More details https://esbu.gov.ua/en/news/analysts-of-the-esbu-discovered-schematic-vat-amounting-to-uah-374-million-in-three-months