Concealed the origin of agricultural products and understated taxes: ESBU exposed a scheme worth nearly 42 million UAH

 Nearly 42 million UAH of corporate income tax and VAT was not paid by a company whose officials organized a scheme to purchase agricultural products for cash, with the subsequent processing of documents on behalf of enterprises that did not actually supply them. The violations were established by detectives of the Main Detectives Unit of the Economic Security Bureau of Ukraine.

The investigation established that during 2021–2025, officials of the company purchased agricultural products for cash from unidentified persons. To conceal their actual origin, the purchases were documentarily processed as supplies from other enterprises that did not actually supply these products.

The director of the company personally approved the search for such enterprises, concluded contracts with them, and confirmed the transfer of funds to their accounts. On behalf of these suppliers, primary documents were processed, creating the appearance of real business operations. At the same time, their managers, founders, and signatories denied their participation in the corresponding activity.

Subsequently, the director, using his own qualified electronic signature, ensured the reflection of false information in the accounting and tax records regarding the acquisition of agricultural products from the specified enterprises. On the basis of these documents, the company groundlessly took into account expenses and understated tax liabilities for corporate income tax and VAT.

As a result of such actions, 41 million 991,000 UAH of taxes did not enter the state budget. The amount was confirmed by an act of tax audit and the conclusion of forensic economic expertise.

The director of the company was notified of suspicion of intentional tax evasion, especially in large amounts under Part 1 of Article 212 of the Criminal Code of Ukraine.

The damages caused to the state budget have been reimbursed in full. The materials of the criminal proceedings have been forwarded to court with a motion to release the suspect from criminal liability on the basis of Part 4 of Article 212 of the Criminal Code of Ukraine.

In addition, based on the facts of forging documents submitted for the state registration of enterprises, a pretrial investigation has been additionally initiated under Part 2 of Article 205-1 of the Criminal Code of Ukraine. The investigation in these proceedings is ongoing.

Procedural guidance is carried out by prosecutors of the Office of the General Prosecutor.