ESBU detectives send case to court regarding evasion of over UAH 9.2 million in taxes

 Detectives of the Main Detective Unit of the Economic Security Bureau of Ukraine have completed a pre-trial investigation into a company director who organized a tax evasion scheme. The indictment has been referred to court.

The investigation established that in 2024, the enterprise—which specializes in freight transportation—documented the alleged purchase of diesel fuel from a fictitious company.

In reality, no such transactions took place. They were used solely to create an artificial tax credit, thereby reducing the amount of value-added tax (VAT) the company was required to pay to the state budget.

The company director was notified of suspicion under Part 2 of Article 212 of the Criminal Code of Ukraine (large-scale tax evasion), Part 2 of Article 28 and Part 1 of Article 366 (official forgery committed by a group of persons by prior conspiracy), and Part 2 of Article 200 (forgery of payment documents). The indictment has been referred to court.

Operational support was provided by the Strategic Investigations Department of the National Police of Ukraine, with procedural guidance from prosecutors of the Office of the Attorney General.

Note: According to Article 62 of the Constitution of Ukraine, a person is presumed innocent and cannot be subjected to criminal punishment until their guilt is proven in accordance with the law and established by a court's verdict.