The State Tax Service exposed a scheme of VAT evasion in two electronics networks for more than UAH 286 million
The State Tax Service (SST) has exposed a scheme of “business fragmentation” in two large electronics chains, which allowed to evade payment of VAT for more than 286 million hryvnias. All materials were transferred to the Bureau of Economic Security of Ukraine. About this reported Head of DPS Ruslan Kravchenko
These are two retail chains that specialize in the sale of APPLE brand equipment and have more than 160 stores across the country. During the audits, tax officials recorded numerous cases of sale of goods without the use of PRO/PRRO, lack of accounting of products and documents confirming their origin.
Only over the weekend, within the scope of almost 150 control purchases, including in these networks, 22 cases of issuing non-fiscal settlement documents — actually forged pieces of paper imitating checks — were discovered. Observation of the volume of extortion showed that the constant presence of tax officials contributed to a significant increase in the income of stores. According to the results of more than 400 inspections, the tax office imposed fines in the amount of more than 85 million hryvnias.
In addition, the DPS provided the law enforcement officers with information about the artificial separation of business: legal entities involved up to 300 related FOPs on the simplified taxation system. Taxpayers have already identified 170 such entrepreneurs with a total income of 1.72 billion hryvnias.
As a result of inspections, these networks stopped working through FOPs and switched to the general taxation system in the form of limited liability companies, becoming VAT payers. Their sales increased more than 10 times.
