Property rights were sold, and taxes were understated - ESBU investigation ensured the return of over 8 million UAH

 The financial director of a construction company in the Lviv region reimbursed the state over 8 million UAH in unpaid value-added tax. The company sold property rights to real estate but failed to declare and pay tax on these operations.

The violation was detected by analysts of the Department of Information Analysis and Risk Management. Detectives of the Territorial Office of the ESBU in the Lviv region carried out the pretrial investigation.

The investigation established that from October 2023 to December 2025, the financial director, who also performed the duties of the chief accountant, intentionally understated the object of taxation. She failed to reflect in the accounting and tax records the obligations for the payment of VAT arising during the sale of property rights to real estate.

As a result of this, the budget missed out on 8 million UAH.

During the pretrial investigation, the suspect admitted her guilt and, during August–September 2026, before being brought to criminal liability, fully reimbursed the damages caused to the state.

The materials of the criminal proceedings were forwarded to the court with a motion to release the suspect from criminal liability due to the full reimbursement of the damages caused to the state.

Procedural guidance is provided by prosecutors of the Lviv Regional Prosecutor's Office.