BEB investigates tax evasion scheme in Marketopt retail chain

Tax evasion mechanism

The Bureau of Economic Security (BEB) is investigating a suspected scheme of tax evasion on an especially large scale. According to the investigation, such a scheme operated within a Kremenchuk retail chain that unites the brands “Marketopt”, “Optovychok” and “Marketopt Express”.

Analysis by the BEB and the State Tax Service indicates that the group’s enterprises artificially fragmented their business by using thousands of individual entrepreneurs (sole proprietors) on the simplified tax system. The main objective of these actions was to minimise or completely avoid payment of value added tax (VAT) and corporate income tax.

Chain structure and the role of sole proprietors

The core of the group consists of four main companies: PP “August-Plus”, PP “Foodmart”, PP “Pavis” and PP “Onward Trade”. These entities declared the retail outlets under the aforementioned brands. Meanwhile, the same addresses, premises, trademarks and even personnel were used by over 3,000 sole proprietors.

According to the investigation, the scheme had the following characteristics:

• many sole proprietors were actually employees of the enterprises themselves;
• the business functioned as a single network under a common brand, had one hotline and ran identical promotions at all locations;
• the main goal was to avoid the general taxation system.

Financial estimates of budget losses

Analysts from the State Tax Service in Poltava Oblast calculated the scale of probable tax underpayment for 2023–2024. Specifically:

• for PP “August-Plus”, the amount of unpaid VAT through 110 sole proprietors is estimated at UAH 174.9m;
• for PP “Onward Trade” through 145 sole proprietors — UAH 245.6m;
• for PP “Pavis” through 176 sole proprietors (of whom 33 were company employees) — UAH 239.1m.

It is separately noted that for PP “August-Plus” alone, the risk of corporate income tax underpayment amounts to UAH 386m.

Key figures and company management

In the public domain, the key figures of the group are named as Stanislav Pyskun, Kostiantyn Kryvych and Viktor Marenych. The network is also associated with Anatoliy Zatynatskyi, a deputy of the Dnipropetrovsk Oblast Council. However, the official founders of the companies often act as nominal persons.

Details on the management and owners of the group’s main companies:

PP “August-Plus” (EDRPOU 38742694)
Director: Volik Ihor Viktorovych.
Founders: Pyskun Stanislav Oleksandrovych and Kryvych Kostiantyn Volodymyrovych (50% share each).
This company is key within the group; its revenue for 2025 exceeded UAH 1bn.

PP “Pavis” (EDRPOU 41462762)
Director: Pyryh Lyudmyla Mykolaivna.
Founder and beneficial owner (100%): Shyshko Yulia Mykolaivna.
Revenue for 2025 is over UAH 2.3bn.

PP “Foodmart” (EDRPOU 42580831)
Director: Spivak Iryna Valeriivna.
Founders: Shyshko Yulia Mykolaivna, Danylets Tetiana Serhiivna and others.

PP “Onward Trade” (EDRPOU 42286162)
Director: Marchenko Marina Anatoliivna.
Founders: Shyshko Yulia Mykolaivna, Danylets Tetiana Serhiivna and others.

The chain's reaction and investigation status

Following the start of the investigation and the conduct of searches, representatives of the “Marketopt” chain made a public statement. They promised that by 2027 they would completely cease using sole proprietors for business operations and transition to management through a single legal entity or a minimal number of such structures. The BEB investigation is ongoing.