Since the beginning of 2025, the State Tax Service (STS) as a result of more than 23,000 inspections has additionally charged 22.5 billion hryvnias of taxes, of which 2 billion have already been transferred to the budget. This is reported by Dengi.ua with reference to words of deputy head of the STS Andriy Trotsko.
He noted that the Ukrainian economy is currently functioning under unprecedented security challenges. This has led to significant changes in the structure of the economy and industry links, which, in turn, has affected the filling of the state budget.
"At the same time, in the first 5 months of 2025, receipts to the general fund of the state budget on payments administered by the STS more than doubled the figures for the same period of 2021 (pre-war), as well as almost 50% more than the average for the first 5 months of 2022-2024", - emphasized Andriy Trotsko.
At the same time, control and verification activities of tax authorities reveal numerous cases of application of tax avoidance schemes and income concealment. Among them - the use of virtual assets to conceal real financial transactions, understatement of property value, as well as the withdrawal of assets abroad or their concealment within the country.
In addition, the tax authorities have recorded the use of the so-called "business splitting" scheme, especially in retail chains, through the mass involvement of individual entrepreneurs (FLP). Thus, over the past 7 months, 7 retail chains were identified, of which six specialize in the sale of household appliances and electronics, and one - on the sale of women's clothing and footwear.
It is reported that a total of 491 FLPs with a total income of UAH 4 billion were involved in the scheme. As a result of evasion of value added tax (VAT), the state budget underpaid 668.5 million hryvnias.
Also, according to Trotsk, typical schemes of tax evasion are the following:
- fictitious financial and economic transactions (understatement of value added tax);
- production of counterfeit alcohol and tobacco;
- illegal trade without stamps or with fake excise stamps;
- conversion centers (cash-in-transit);
- smuggling and customs fraud;
- shadow land and real estate rental market, underpayment of rents;
- "offshorization" - receiving income through foreign companies and redirecting profits without taxation in Ukraine, withdrawal of capital to offshore zones;
- wages "in envelopes".
"Since the beginning of the year, based on the results of 23.1 thousand inspections of business entities additional charges of more than 22.5 billion UAH, the amount of agreed monetary obligations amounted to more than 11 billion UAH. The budget has already received more than 2 billion hryvnias," - said Trotsko.
