Analysts of the Economic Security Bureau of Ukraine discovered 24 enterprises that during 2022 illegally received value-added tax reimbursements from the budget in the amount of UAH 245 million through fictitious employment of people with disabilities.

According to the legislation of Ukraine, enterprises that employ persons with disabilities are exempt from paying value added tax. But this benefit was turned into a criminal scheme in the staff of such enterprises, persons with disabilities are arranged only on paper.

In general the mentioned companies declared UAH 478 million for reimbursement from the budget.

In the course of the investigation it was established that an imitation of the production process is being created at the enterprises and conditions for the work of persons with disabilities have not been created. The use of illegal schemes allows organized criminal groups to continue to use benefits, including receiving VAT refunds. In order to further prevent such tax evasion schemes ESBU addressed letters to the responsible state authorities.

"We are responding to this threat. First of all, several criminal proceedings have been initiated. Secondly, analysts have studied the legal framework that regulates the application of this benefit. Accordingly we informed the Verkhovna Rada committees on social policy and taxes with letters of recommendation. In addition the Cabinet of Ministers and the Ministry of Social policy have been informed in order to take measures," said Andriy Pashchuk, acting Deputy director of the ESBU.

He emphasized that it is not about canceling the benefit, but about a possible change in the approach to its provision. As well as strengthening the function of supervision and control on the part of the state for entities that illegally use the benefit.