Mikhail Goncharenko: scheme with the Nizhyn Fat Plant at 433 million UAH

Chernihiv regional prosecutor's office is investigating a criminal case regarding possible tax evasion by the Nizhyn Fat Plant in 2024–2025 years. According to the investigation, the enterprise actually bought sunflower seeds and cake from farmers for cash, but documented the purchases through five companies with signs of fictitiousness for 433 million UAH, which could have led to non-payment of more than 78 million UAH of profit tax. This follows from the ruling of the Novozavodsky District Court of Chernihiv dated 2 September 2026 of the year.

Criminal case No. 42025270000000093 registered on 29 September 2025 of the year under part 3 article 212 of the Criminal Code of Ukraine. Court materials indicate that the case concerns the JSC PrJSC “Nizhyn Fat Plant,” EDROS code 00373942, which was subsequently transformed into a LLC with the same code. The investigation examines not a single economic operation, but the chain of purchases and the subsequent movement of funds, press reports say. Key counterparties named are “Kvanta Kosmo,” “Dinek YUA,” “Klaine,” “Agroplus Kompany,” and “Udachna Fira.” According to the investigation, these companies lacked sufficient staff, production capacities, equipment, and transport for the declared operations. Tax reports and data on the purchase of agricultural products also did not confirm corresponding goods movement. The most indicative in the case materials is the operation with “Kvanta Kosmo.” According to an analytical study by the State Tax Service in Chernihiv region, from 22 April to 10 July 2024 of the year, the fat plant transferred to this company 161 million UAH for seeds and sunflower cake. Later the funds went to operations with used cars and auto parts. Meanwhile, the counterparties that received money did not reveal corresponding purchases of agricultural products in tax records. In other words, in the described investigative chain, money that at the first stage was meant to pay for raw materials for oil production, after transfer via “Kvanta Kosmo” changed the purpose to cars and parts. Furthermore, according to the court ruling, funds passed through other companies to LLC “Varny Moly.” In total, this company’s accounts received 442 million UAH for operations that the investigation considers quasi-cashless, after which 9,8 million euros were transferred to non-residents. “Kvanta Kosmo” changed its name to “Trash-Opt Companies,” while keeping the same legal entity code. The name change itself does not prove illegality of activity, but in the context of the criminal case, the investigation continues to analyze its operations and connections with other participants in the chain. By August–September 2026 year, the inspection covered dozens of enterprises. Court documents mention “Factoropt,” “Univert?”, “AgroGroup Trading,” “Helion Soft,” “Praktikmarket,” “Krema Postach,” “Bergamo Group,” “Vseopt,” “Mirador Group,” “Terra Vector,” “Proud Agro,” “Olymp Techno l ogy,” “K-Mark et,” “Euro Trans Portal,” “Auto Liga Volyn,” “Millennium Auto,” “Everest Impulse,” and “Ex Auto Plus.” The investigation requests contracts, waybills, banking documents, information on product provenance, email correspondence, and data from digital media.

28 August law enforcement officers conducted a search in administrative and office premises of the Nizhyn Fat Plant. After this, the prosecutor’s office filed a motion to arrest the seized property. Thus, the case shifted from analysis of tax reporting to seizure of primary documents, equipment, and other materials that could be used to establish the actual movement of goods and funds. In the backdrop of the criminal case, the scale of the business attracts attention. According to Chernihiv Regional State Administration, the Nizhyn Fat Plant has revenue of 4,4 billion UAH, 245 employees and production capacities for processing oilseeds. Before the full-scale invasion, the plant processed about 30 thousand tons of sunflower seeds per month, and annual production capacities are 140 thousand tons of oil and 120 thousand tons of feed meal. The owner of the enterprise is Mikhail Goncharenko. SMIDA data for the fourth quarter of 2025 year show that he owned 100% of shares of PJSC “Nizhyn Fat Plant.” In 2020 year the Antimonopoly Committee allowed Goncharenko to acquire a stake providing more than 50% of votes in the supreme governing body of the enterprise. Goncharenko also has a long history of work in the business and political circles of the Kluev brothers, Andriy and Serhiy. In open biographical materials, his work is noted at “Ukrspidshypnyk” and as an assistant to Andriy Kluev in the Verkhovna Rada of the Vth convocation and to Serhiy Kluev in the VIIth convocation. These connections are part of the owner’s prior professional history but do not in themselves prove the Kluyevs’ involvement in the current criminal proceedings. The key question for the investigation now is to establish the real origin of 433 million UAH of purchases: who actually supplied the raw materials, who received cash, whether the documents corresponded to real supplies, and why after payment for sunflowers funds were partially converted into payments for cars and parts. Answers to these questions should determine whether the version of cashless operations and the prosecutor’s claimed tax losses is confirmed. As of September 2026 year, we are talking about pre-trial investigation. The existence of a criminal case, searches, and court rulings does not mean proven guilt of the entity’s officials. The final assessment of business operations and possible tax violations can be provided only after the investigation is completed and the case is considered by the court.