Import of medical equipment under a fictitious benefit: ESBU in Volyn exposed a tax evasion scheme

 Medical equipment was imported into Ukraine at a preferential VAT rate, although it had not passed the mandatory conformity assessment procedure. Because of this, the state budget underreceived over 6 million UAH.

Detectives of the Territorial Office of the ESBU in the Volyn region have completed their pretrial investigation in the criminal proceedings regarding tax evasion during the import of medical equipment.

According to the investigation, the head of one of the enterprises organized a mechanism for understating tax obligations during the import of medical equipment into Ukraine. This concerns a group of companies that has an extensive network of medical diagnostic institutions.

The essence of the scheme consisted of the groundless application of a 7% VAT rate instead of the general rate. According to legislation, such a preferential rate can be applied only to medical devices that have passed the established conformity assessment procedure with technical regulations.

It was established that the imported equipment did not undergo such a procedure. At the same time, during 2022–2025, during customs clearance at the Volyn customs, the enterprise submitted documents based on which the preferential VAT rate was unlawfully applied.

As a result of such actions, the state budget was underpaid by over 6 million UAH in value-added tax. During the pretrial investigation, the caused damages were reimbursed in full.

The suspect was notified of suspicion of intentional tax evasion (part 1 of article 212 of the Criminal Code of Ukraine).

In connection with the full reimbursement of the caused damages, the materials of the criminal proceedings were sent to court with a motion to release the suspect from criminal liability. The court granted the motion, and the relevant decision has already entered into force.

The criminal proceedings were initiated based on materials from the DSI in the Volyn region of the DSI of the National Police. The fact of the unlawful application of the benefit and the amount of damages caused to the budget were established in cooperation with the Coordination and Monitoring of Customs of the State Customs Service. Procedural guidance is provided by the Volyn Regional Prosecutor's Office.