Transit company helped tobacco business evade taxes

The State Financial Monitoring Service of Ukraine (SFMS) exposed a tax evasion scheme in which a transit company played a key role. Its activities facilitated the creation of a fictitious tax credit for tobacco product manufacturers.

According to the investigation, since 2022, officials of the companies «ТД „Мирана“» (41814559) and «ДК „Мирана“» (44817091), with the participation of unidentified individuals, organised a large-scale scheme to conceal taxes. They used affiliated structures, such as «Рекорп» (44937937), «Алдинекс» (44815906) and «Мирана Логистик» (45026448), to enter false data into tax reports. The scheme was based on the creation of fictitious sales transactions with companies exhibiting signs of fictitiousness, which allowed for a significant underpayment of profit tax.

Millions in transfers: the key role of «Алдинекс»

The central link in the scheme was the enterprise «Алдинекс», which, according to the investigation materials, transferred 73.07 million UAH to the accounts of «ДК „Мирана“» as payment for tobacco products under a contract dated 22 November 2023. However, in fact, this company acted as a transit link: the funds collected were converted into cash through intermediaries, including «Софт Эмпайр».

It was the activities of «Софт Эмпайр» that attracted the attention of the SFMS, which on 24 February 2025 passed generalised materials on this company to the investigation. An analysis of financial operations showed that it was part of a complex network for the illegal formation of tax credits and the conversion of non-cash funds into cash.

Real tobacco companies involved in the scheme

The subjects of the case included not only fictitious enterprises but also legitimate players in the tobacco market. The investigation materials mention «Галичина-Табак» (36497264) and «Потестас» (43430679), which received large sums within the framework of suspicious transactions.

The accounts of «Софт Эмпайр» were used for large-scale transfers:

• 49.45 million UAH via JSC «Kominbank», of which 45.02 million UAH went to «Галичина-Табак», «Потестас» and «Алдинекс» for tobacco products and components.

• 129.7 million UAH via JSC «UBRR», of which 43.15 million UAH were directed to the same companies.

• 7.08 million UAH via JSC «Sense Bank», of which 5.68 million UAH was transferred to «Укртрансцентру» as financial aid.

Classic «skrutka» and product substitution

Investigators established that the source of these funds was transfers from other enterprises, documented as payment for «продукцию» ("products"), «транспортные услуги» ("transport services") or «сельхозпродукцию» ("agricultural products"). In this case, the specification of goods was often absent. This indicates the use of a «скрутки» ("skrutka") scheme — the substitution of one product (for example, agricultural products) with another (tobacco products) to create a fictitious tax credit.

Account blocking and asset seizure

The SFMS blocked operations on the accounts of «Софт Эмпайр» from 14 February to 27 March 2025. This became the basis for the seizure of funds:

• 4.95 million UAH in JSC «Kominbank»

• 350 UAH in JSC «OTP Bank»

• 717 UAH in JSC «UBRR»

These amounts were recognised as physical evidence pursuant to a detective's ruling dated 21 March 2025. The prosecution justified the seizure by the need to preserve evidence and prevent its misappropriation.

Billion-hryvnia losses for the budget

«Скрутки» ("skrutka") schemes remain one of the most common forms of tax fraud, especially in the tobacco industry. High excise duties and a significant shadow market make this sector particularly vulnerable. According to the Bureau of Economic Security, in 2024, due to similar schemes, the budget of Ukraine lost more than 20 billion UAH.

According to information from the detective agency ABSOLUTION