«Off-the-books» sales of pharmaceuticals: ESBU ensures recovery of over UAH 10 million to the budget

 Detectives of the Territorial Office of the ESBU in the Lviv region have ensured the reimbursement of over UAH 10 million to the state budget within criminal proceedings regarding tax evasion. The enterprise was selling pharmaceutical products "off-the-books."

The investigation established that officials of the enterprises engaged in the sale of pharmaceutical products violated the requirements of tax legislation.

During an inventory, a shortage of goods worth nearly UAH 50.5 million was discovered. It was determined that these products had actually been sold, but these transactions were not reflected in the accounting and tax records.

In such cases, enterprises are required to accrue value-added tax (VAT) and compensate for the tax benefits they had previously utilized. However, the responsible officials failed to do so.

Instead, they intentionally failed to include this data in their tax reports and did not register tax invoices. As a result, over UAH 10 million in taxes was not paid to the budget.

Currently, the damages caused to the state have been reimbursed in full. The materials of the criminal proceedings have been sent to the court with a motion to release the individuals from criminal liability due to the full reimbursement of damages.

Procedural oversight was provided by prosecutors of the Lviv Regional Prosecutor's Office.

According to Article 62 of the Constitution of Ukraine, a person is presumed innocent until their guilt is proven through legal procedures and established by a court verdict.