VAT scheme for 5.7 million UAH: ESBU in the Kyiv region ensures restitution of damages to the state

 Detectives of the Territorial Office of the Economic Security Bureau of Ukraine in the Kyiv region have ensured the restitution of over 5.7 million UAH to the state budget, covering damages caused by tax evasion.

The investigation established that officials of a company providing backup power equipment and maintenance services evaded Value Added Tax (VAT) between 2023 and 2026.

During its operations—specifically while performing work for state institutions—the company failed to include funds received from clients in its VAT taxable base and omitted them from tax reporting. As a result, more than 5.7 million UAH in VAT was not paid to the budget.

The pre-trial investigation was initiated based on an analytical product compiled by specialists from the Kyiv Regional Office of the ESBU.

The head of the company has been notified of suspicion of committing a criminal offense under Part 1 of Article 212 of the Criminal Code of Ukraine (tax evasion).

ESBU detectives ensured that the enterprise provided full restitution for the damages caused to the state. The funds have already been paid into the budget. The criminal proceedings have been filed with the court, along with a petition to release the individual from criminal liability.

Procedural oversight is being carried out by prosecutors of the Kyiv Regional Prosecutor's Office.

As a reminder, during the first quarter of 2026, employees of the Territorial Office of the ESBU in the Kyiv region ensured the restitution of 148 million UAH to the budget in criminal cases referred to the court.