Fictitious operations with fuel: ESBU in Volyn secured the reimbursement of 4.5 million UAH in taxes

 An enterprise in the field of cargo transportation reflected in the documents the purchase of fuel and other goods and services that did not actually exist. In this way, the company artificially reduced the VAT it owed to the budget. Detectives of the Territorial Office of the ESBU in the Volyn region secured full reimbursement of the damage caused to the state.

The pretrial investigation established that during April 2024–November 2025, the company's director entered tax reporting data regarding the alleged purchase of fuel, lubricants, and other goods and services from several enterprises.

At the same time, the mentioned operations were not confirmed by the actual movement of inventory, changes in the financial position of the enterprise, and proper primary documents.

According to the investigation, the registered tax invoices were used for the artificial formation of a tax credit and reduction of the company's tax liabilities. As a result, more than 4.5 million UAH of value-added tax did not enter the state budget.

The director of the enterprise was notified of suspicion of intentional tax evasion in significant amounts under part 1 of article 212 of the Criminal Code of Ukraine.

In connection with the full reimbursement of the damage caused, the materials of the criminal proceedings were referred to court with a motion to exempt the suspect from criminal liability. The court granted the motion, and the corresponding decision has already entered into force.

Procedural oversight was carried out by prosecutors of the Volyn Oblast Prosecutor's Office.