Entrepreneurs engaged in such activities attempt to evade tax payments by creating fictitious expenses, which allows them to illegally reduce their tax liabilities.
It should be noted that the implementation of such schemes on a large scale is impossible without the involvement of certain officials from regulatory bodies, including tax services. In 2025, more than 50 employees of the tax service were dismissed for such violations.
To detect such violations, the State Tax Service actively employs modern digital technologies:
- electronic analytics;
- automated control systems;
- risk-oriented approach;
- modern information platforms and data analysis algorithms.
As part of the fight against the shadow economy, the State Tax Service plans to annul fictitious VAT invoices and unjustified tax credit amounts. At the same time, responsibility for such violations will be placed on the beneficiaries.
Taxpayers who acquired "services" and "goods" without real economic operations are strongly advised to submit amended tax reports. Otherwise, tax authorities will conduct an audit of their activities in accordance with the law.
