ESBU detectives in Kyiv secure over UAH 5 million in tax restitution to the State Budget

 Detectives of the Territorial Office of the ESBU in Kyiv have completed a pre-trial investigation into a case of intentional tax evasion. The enterprise has fully reimbursed the damages caused to the state.

The investigation established that in 2024, officials of an enterprise operating in the cultivation of grain and industrial crops recorded transactions in their tax accounting that never actually took place.

Specifically, this involved the fictitious purchase of mineral fertilizers and transportation services that were neither supplied nor provided to the company.

Based on these fictitious operations, the enterprise unjustifiably claimed a VAT tax credit, which led to an understatement of tax liabilities and the non-payment of over UAH 5 million to the state budget.

The violation was confirmed by an audit report and a tax assessment notice issued by the State Tax Service.

An official of the company was served a notice of suspicion under Part 1 of Article 212 of the Criminal Code of Ukraine (tax evasion).

During the pre-trial investigation, ESBU detectives ensured the full restitution of damages caused to the state; the enterprise has paid over UAH 5 million into the budget.

Currently, a motion has been submitted to the court to exempt the individual from criminal liability due to the full reimbursement of the damages.

Procedural oversight is provided by the Kyiv City Prosecutor's Office.