ESBU detectives in Kyiv have secured the recovery of over UAH 11 million in taxes to the state budget

 During the pre-trial investigation, detectives of the Territorial Office of the ESBU in Kyiv secured the reimbursement of damages caused to the state by an enterprise engaged in the sale of construction materials. Funds in the amount of over UAH 11 million have already been paid to the budget.

The investigation established that throughout 2025, officials of the enterprise unsubstantiatedly formed a VAT input tax credit. To achieve this, they reflected the purchase of goods in their reporting that were never actually delivered. This led to the artificial understatement of tax payments.

As a result of these actions, over UAH 11 million in VAT failed to reach the State Budget of Ukraine. This is confirmed by the findings of an analytical product prepared by specialists from the Territorial Office of the ESBU in Kyiv, as well as other materials gathered during the pre-trial investigation.

The director of the Company has been notified of suspicion of committing a criminal offense as provided for by Part 3 of Article 212 of the Criminal Code of Ukraine (evasion of taxes, fees, or other mandatory pay

ments).

During the pre-trial investigation, ESBU detectives ensured the full reimbursement of damages caused to the state. The criminal proceedings have been referred to court with a motion to exempt the individual from criminal liability.

Procedural guidance is provided by prosecutors of the Kyiv City Prosecutor's Office.