Large-scale tax evasion scheme exposed in the agricultural sector

The "Slobodzhansky Agrosoyuz" farm and its affiliated companies have become the focus of an investigation by the Bureau of Economic Security (BES). According to the investigation, the group organised a complex system for tax evasion, money laundering, and moving funds into the shadow economy.

Collusion with officials of the State Tax Service (STS) allowed the enterprises to declare fictitious deals involving the sale of grain crops and receive budgetary compensation. Subsequently, reporting was manipulated to avoid paying profit tax and VAT. Funds were transferred through controlled firms, cashed out, or directed to accounts in the real sector under the guise of legitimate operations.

"Paper" grain supplies

At the heart of the scheme was the trade in agricultural products, which, according to the BES, existed only on paper. The "Slobodzhansky Agrosoyuz" farm and affiliated companies – "TK Real", "Kolosek 2024", "Sinton Trade" and "Slobodka 2022" – declared the sale of sunflower, corn and wheat, inflating volumes by 25–60%.

Analysis revealed that the origin of the products was unverified, and the suppliers exhibited signs of being fictitious or transit entities.

Fictitious deals and tax optimisation

To mask illegal operations, the group processed fictitious purchases of goods unrelated to the agricultural sector. These included:

• Gas condensate – purchased from "Delivery Oil" and "Euro Naftogaz Trade".
• Building materials – tiles, mastic, cement, and antiseptics from "Atlant Market".
• Auto parts and household appliances – tyres, generators, and radiators from "Sinton Logistic" and "Raital".

These deals allowed the group to create a fictitious tax credit, reducing VAT liabilities and withdrawing funds from circulation.

Financial flows and the scale of operations

In 2023–2024, the "Slobodzhansky Agrosoyuz" farm conducted deals totalling:

• UAH 172.1 million – purchases, including UAH 23.7 million in VAT.
• UAH 162.1 million – sales, including UAH 148 million to real-sector enterprises such as "Cherkasykhleb TD", "Khmelnytskykhleb", "Gran Terra" and "Ukrainske Zerno".

More than 30 enterprises were involved in the scheme, including:

• "Zerno Opt Torg" – has been listed as a high-risk taxpayer since October 2024.
• "Polesie Trade" – registered in Boryspil, exhibits signs of being a transit entity.
• "Slavyansky Agrarian" – linked to "TK Real" through its management.
• "Agro UA" – involved in manipulation of product nomenclature.

Accounts at PrivatBank, Oschadbank, PUMB, Ukreximbank, Sens Bank, and Uksibbank and others were used to transfer funds. The total amount of declared atypical purchases was UAH 136.14 million, of which UAH 21.86 million was VAT.

Fictitious assets and questionable land leases

The "Slobodzhansky Agrosoyuz" farm declared the lease of 47 land plots in the Kupiansk and Chuhuiv districts of Kharkiv Oblast, but their actual use has not been verified. The contracts were signed with "Zolochivske Nyvy" and "Karban A.V.", which did not register tax invoices for the supplies.

Declared assets, such as grain drying complexes, ploughs, and fuel tankers in Kirovohrad Oblast, are not documented, and their acquisition through "Sinton Logistic" cannot be traced through the supply chain.

Removal from the high-risk taxpayer list

From December 2023 to April 2024, "Slobodzhansky Agrosoyuz" was on the STS list of high-risk taxpayers, but was subsequently removed by a decision of the Kyiv Oblast STS commission.

Overall budget losses

Experts estimate that Ukraine's annual budget losses from shadow schemes in the agricultural sector amount to UAH 20–30 billion. In 2024, according to STS data, the share of the shadow economy in agriculture rose to 18% due to weak control and corruption within tax authorities.

According to information from the ABSOLUTION detective agency