The state has lost over 35 million UAH in taxes due to schemes involving non-commodity transactions that certain business entities have used for several years. Under the procedural guidance of prosecutors from the Office of the Prosecutor General, these criminal offenses have been uncovered and documented. On November 6, 2025, six individuals were notified of suspicion.

It has been established that five officials of one company, acting in collusion, organized fictitious transactions and artificially formed a tax credit with the aim of evading VAT payments.

According to the investigation, these individuals reported transactions for the purchase of goods and services in their reports for 2022–2024 that were not actually carried out. This method allowed them to illegally include a non-existent tax credit in their tax declarations and, accordingly, reduce the amount of VAT payable, which resulted in a shortfall of nearly 27 million UAH to the budget.

It has also been documented that the head of another enterprise inflated the amount of the tax credit in the reports for November 2023, also using non-commodity transactions. According to the conclusion of a forensic economic examination, his evasion amounts to over 8.3 million UAH in VAT.

Pre-trial investigation is ongoing. It is being conducted by investigators of the Bureau of Economic Security of Ukraine with operational support from the State Bureau of Investigation.

The suspects are charged under Part 3 of Article 27, Part 3 of Article 212, and Part 2 of Article 212 of the Criminal Code of Ukraine.

Note: According to Article 62 of the Constitution of Ukraine, a person is presumed innocent of committing a crime and cannot be subjected to criminal punishment until their guilt is proven in a lawful manner and established by a guilty verdict of the court.