Lyubomyr Loneskyi and fictitious enterprises

VAT fraud in Lviv Oblast: Lyubomyr Loneskyi and fictitious enterprises

The essence of the scheme: fictitious exports and massive losses
Former head of the State Tax Service (STS) department in Lviv Oblast, Lyubomyr Loneskyi, has found himself at the centre of a major corruption scandal. 

According to the investigation, he facilitated the reimbursement of VAT from the state budget to the accounts of five fictitious companies: TOV "Avers Sold", TOV "Torgovyi dim Vesprem", TOV "Zeta Plus", TOV "Air Torg" and TOV "Tsentr Korporayt". The total amount of losses inflicted on the budget amounted to 414.5 million hryvnia.

These companies, it emerged, had no staff, no warehouse facilities, and no equipment to carry out the declared activities. Under fictitious contracts, they allegedly purchased grain, oilseeds and sunflower oil from non-existent producers. Subsequently, the produce was processed for export by sea, including deals with well-known international traders.

Fictitious data in reports and forged documents
To create an appearance of legality for the operations, forged forms of statistical reporting were used, such as 4-SG ("Final report on sowing"), 29-SG ("Report on areas and harvest") and 37-SG ("Monthly report on harvest collection"). These documents contained false data on the cadastral numbers of land plots that belonged to other agricultural producers. Verification through the State Register of Real Estate easily confirmed the forgery.

Creation of tax credit through fictitious companies
To replenish the electronic VAT account and register tax invoices, the enterprises allegedly purchased grain and oil from other fictitious companies. These companies, in turn, formed a tax credit through consumer goods — cigarettes, food products and other goods, which were in fact sold for cash.

In reality, unaccounted produce grown in Ukraine and bought for cash was processed for export. The amounts from declarations for these operations were claimed for VAT reimbursement from the state budget.

The role of tax authorities and damage to the state
Despite obvious signs of fictitiousness, the tax authorities confirmed the legality of the origin of the export produce. This allowed the enterprises to receive VAT reimbursement from the budget, causing damage to the state in the amount of 414.5 million hryvnia.

According to the Joker Telegram channel