Based on the results of measures taken to identify risks in the tax area the analysts of the Economic Security Bureau of Ukraine prevented illegal VAT refunds in the amount of UAH 1.1 billion in 6 months of 2023.

In the first half of 2023 analysts of the ESBU analyzed the activities of 12.870 business entities (BE). Of these 314 unreasonably claimed UAH 1.8 billion in value added tax (VAT) for refund.

Most often companies claimed VAT refunds from the budget in Kyiv and Kyiv region, Lviv, Odesa and Zaporizhzhia regions.

The most common schemes for claiming VAT refunds from the budget, identified by the analysts of the ESBU are:

- illegal use of preferential VAT taxation conditions through fictitious employment of persons with disabilities;

- declaration of virtually non-existent inventory balances that have actually been sold for cash;

- formation by exporting companies of fictitious tax credit for transactions on the purchase of products (mainly grain crops) purchased for cash.

Other cases of companies that tried to illegally obtain VAT refunds are being investigated in accordance with the Criminal procedure code of Ukraine.

Employees of the Economic Security Bureau constantly carry out information and analytical activities using a risk-oriented approach. They analyze risks in the budget, tax, customs, monetary and investment spheres.

As a reminder in the first half of 2023 the detectives of the ESBU secured UAH 1.6 billion in budget reimbursements.