The owners of a chain of stores selling second-hand clothing have fully settled their debt to the state budget, amounting to over UAH 51.5 million. This concerns unpaid value-added tax.
According to the investigation, between 2023 and 2025, the company employed a "splitting" business scheme. To reduce tax liabilities, transactions were processed through controlled sole proprietors.
How the tax evasion scheme worked
The investigation established that the sale of used clothing, footwear, and other goods was formally conducted in the name of sole proprietors who were on the simplified tax system.
Externally, the retail outlets belonged to different entrepreneurs, but actual management was carried out by the chain's employees. They organised the sales and controlled the flow of funds.
This approach allowed them to artificially distribute business operations among several entities, thereby understating the volumes subject to VAT.
Reimbursement of losses and court petition
During the pre-trial investigation, the company's officials fully reimbursed the losses caused to the state. This was announced by the Office of the Prosecutor General.
In connection with the settlement of tax liabilities, prosecutors submitted a petition to the court to release the relevant individuals from criminal liability. The legal basis was Part 4 of Article 212 of the Criminal Code of Ukraine.
This provision provides for the possibility of exemption from criminal liability for tax evasion, provided that the taxes are paid and the losses caused to the state are reimbursed in the manner established by law.
The Office of the Prosecutor General did not disclose the name of the store chain featured in the case materials, nor did it specify how many individuals might be released from liability.
It was previously reported that an enterprise importing tableware and household goods had settled a corporate income tax debt of over UAH 10.6 million.
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