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Automatically translated version. May contain inaccuracies compared to the original.
Splitting a business through 130 sole proprietors (FOP): the BEB ensured reimbursement of over 23,5 million UAH in taxes
More than 23,5 million UAH of unpaid taxes were returned to the state budget following an investigation into a scheme of splitting a business within a chain of meat product stores. To reduce the tax burden, company officials processed sales through 130 controlled sole proprietors (FOP).
Detectives of the Main Detectives Unit of the Bureau of Economic Security of Ukraine established that during 2024–2025 years the company sold products through its own network of stores, but recorded part of the income under individual entrepreneurs.
For this purpose the company sold them products and related goods at prices 5–30% lower than the final prices. The goods were then sold to customers in the name of the FOPs. This way part of the income was accounted for by the entrepreneurs, which allowed the company to pay less in taxes.
The FOPs were only formally independent: they did not conduct independent activities and did not decide which products to purchase and sell. They were used for an artificial allocation of the single business’s income.
As a result, the budget was underpaid by 23,5 million UAH in taxes. The amount of damage was confirmed by a forensic economic examination.
The company’s chief accountant has been notified of suspicion of tax evasion on a particularly large scale under part 3 of article 212 of the Criminal Code of Ukraine.
During the investigation the damages were fully reimbursed. The case materials have been referred to the court with a motion to relieve the suspect from criminal liability under part 4 of article 212 of the Criminal Code of Ukraine. The relevant decision will be made by the court.
The procedural supervision is carried out by the Office of the Prosecutor General.
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