Full restitution of damages: ESBU ensures the return of UAH 7.7 million in VAT to the state budget

 Detectives of the Territorial Office of the Economic Security Bureau of Ukraine in the Kyiv region have completed a pretrial investigation into a former enterprise director regarding large-scale tax evasion and the legalization of proceeds obtained through criminal means. The damages caused to the state have been repaid in full.

The investigation established that the enterprise carried out restoration work on multi-apartment buildings. Despite the consistent receipt of budget funds for the completed work, the company's head intentionally failed to record Value Added Tax (VAT) liabilities in the tax reporting.

As a result of these actions, over UAH 7.7 million remained unpaid to the State Budget of Ukraine. Furthermore, between March 2023 and January 2025, the individual implemented a scheme to launder these funds.

The suspect transferred nearly UAH 7.7 million to his personal accounts and the enterprise's accounts, disguising them as payments for goods and services. In this manner, the person effectively legalized proceeds obtained through criminal means.

Based on the evidence collected, the head of the enterprise was notified of suspicion under Part 2 of Article 212 (intentional tax evasion on a large scale) and Part 1 of Article 209 (legalization of property obtained through criminal means) of the Criminal Code of Ukraine.

At present, the damages caused to the state have been repaid in full. The criminal proceedings have been referred to court.

Procedural oversight is being carried out by prosecutors of the Kyiv Regional Prosecutor's Office.