Enterprise that tried to evade the VAT payment totaling 28.1 million UAH due to fictitious purchase of fuel was exposed

During the checkout of financial and economic activity of one enterprise in Ivano-Frankivsk region, the tax specialists found out that the specified enterprise reflects operations in tax accounting that did not actually take place but were reflected only in primary documents.

Specifically, it was established that enterprise “purchased” diesel fuel from companies “B” and “C” for a total amount of 168.6 million UAH during 2020, including 28.1 million UAH of the VAT and included the specified amount of tax in the tax credit of the Value added tax declaration.

Carrying out inspection of a supply chain, the tax specialists found out that companies “B” and “C” did not issue excise invoices for the sale of diesel fuel, as well as did not reflect the movement of fuels and lubricants in Annex 1_1 “Calculation of excise tax on fuel sales” to the Excise tax declarations for January – December 2020.

Materials of the analytical research of financial and economic activity of the specified enterprise were transferred to Main Directorate of the STSin Ivano-Frankivsk region for consideration and decision-making.

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