VAT refunding totaling 85 million on the export of “shadow” grain was prevented

Tax auditors of Lviv region identified a group of four enterprises that tried to obtain the VAT refunding from the state budget for exported grain that was actually grown without accounting and reporting.

In order to legalize agricultural products, a paper was used to purchase them from entities that did not carry out real economic activities.

After all, neither among the direct “suppliers” nor among their “contractors” there were no economic entities that could produce, store and supply grain (they did not have labor resources and production assets). Moreover, for the initial “introduction” of grain into turnover, the requisites of so-called “scrolls” were used, on whose behalf unrealistic operations for the purchase of sugar, coffee, sweets, dairy products, poultry and diesel fuel were made.

According to the documentary audits results, an illegal formation of the tax credit for these operations was proved and, as a result, budgetary VAT refunding totaling 85 million UAH was prevented.

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