Kyiv Oblast suspect in tax crime involving agribusiness offered exemption from criminal liability

Mechanism of tax evasion through fictitious documentation uncovered

Detectives of the Bureau of Economic Security (BES) established that the head of one of the agricultural enterprises in Kyiv Oblast used fictitious documentation to reduce the tax burden. According to the case materials, in April 2026, the company's accounting records showed operations for the purchase of wheat and rapeseed, although the actual movement of these goods did not take place.

According to law enforcement data, such manipulations allowed for the unjustified formation of a tax credit. The total value of purchases that existed only on paper amounted to UAH 75.7 million. As a result of including false data in the tax reporting, the enterprise failed to remit over UAH 10.6 million in value-added tax to the state budget.

Criminal proceedings and recovery of damages

The company's general director was charged under Part 2 of Article 212 of the Criminal Code of Ukraine. This article provides for liability for intentional evasion of tax payments in large amounts. Procedural oversight in this case was carried out by prosecutors of the Kyiv Regional Prosecutor's Office.

During the pre-trial investigation, the agricultural enterprise fully compensated the financial losses caused to the state. UAH 10.6 million was returned to the budget. After receiving the funds, a motion was submitted to the court to release the suspect from criminal liability. The final decision on this matter remains with the judicial instance.

Context of similar abuses

Previously, the BES reported the exposure of another similar scheme related to agricultural products, amounting to nearly UAH 42 million. At that time, the enterprise purchased agricultural goods in cash, but the documents listed suppliers who did not actually make any deliveries.