Sold goods for 90 million UAH and 'forgot' about VAT: ESBU exposed tax evasion scheme

 An enterprise engaged in the wholesale of household electrical appliances has repaid over 14.5 million UAH in Value Added Tax to the state budget. Detectives of the Territorial Office of the Economic Security Bureau of Ukraine in the Odesa region have completed a pretrial investigation into criminal proceedings regarding tax evasion.

The investigation established that the director of the importing company failed to reflect the actual volume of goods supplied, totaling over 90 million UAH, in the tax reporting. Of this amount, over 14.5 million UAH was VAT payable to the budget.

By concealing the actual sales volume, the tax liability was understated in the tax declaration. The total amount of unpaid tax amounted to over 14.5 million UAH.

Based on the collected evidence, detectives notified the company's head of suspicion under Part 3 of Article 212 of the Criminal Code of Ukraine—intentional tax evasion.

During the pretrial investigation, the enterprise voluntarily repaid over 15 million UAH of unpaid VAT to the budget. The funds have already been transferred to the state budget.

Procedural guidance in the case is provided by prosecutors from the Odesa Regional Prosecutor's Office.

In accordance with Article 62 of the Constitution of Ukraine, a person is presumed innocent of committing a crime until their guilt is proven in a legally prescribed manner and established by a court's verdict of conviction.