Sale of goods "off the books" and services on paper: an enterprise from the Poltava region reimbursed over 5 million UAH in taxes

 An enterprise from the Poltava region engaged in the wholesale trade of food products and beverages reimbursed over 5 million UAH in unpaid taxes to the state. The company failed to reflect a part of its sales in its tax reporting and also documented services that it did not actually receive.

Detectives of the Territorial Office of the ESBU in the Poltava region established that from October 2024 to June 2026, the company documented the receipt of merchandising services from two individual entrepreneurs for the amount of nearly 2.6 million UAH. At the same time, these services were not actually provided.

In addition, the enterprise sold a part of its products without reflecting the corresponding transactions in the tax records. To explain the absence of the goods, their shortage in the warehouses for an amount of over 20 million UAH was indicated in the documents.

As a result of such operations, the budget missed out on over 5 million UAH in taxes.

During the pretrial investigation, detectives of the Territorial Office of the ESBU in the Poltava region ensured the full reimbursement of the damages caused to the state.

The head of the enterprise is accused of intentional tax evasion under Part 1 of Article 212 of the Criminal Code of Ukraine.

The case has been forwarded to court with a motion to release the director of the enterprise from criminal liability due to the full reimbursement of damages.

Procedural guidance is carried out by the Poltava Regional Prosecutor's Office.

According to Article 62 of the Constitution of Ukraine, a person is considered innocent of committing a crime and cannot be subjected to criminal punishment until their guilt is proven in accordance with the law and established by a court verdict.