During inspections of fake companies, data from electronic invoices is compared with tax reports, as well as information about banking operations and inventory levels. One of the most common tax evasion schemes involves issuing invoices without actual delivery of goods or services. On paper, fictitious expenses are recorded, while no real movement of goods occurs.
Fake entities use shell companies to create the appearance of legitimate operations, which help form the necessary amount of VAT. This allows for the illusion of legitimate origin of goods and services. Such schemes are often implemented with the involvement of related parties and require the assistance of officials from regulatory bodies, including tax services.
In 2025, more than 50 tax service employees were dismissed for violations related to fictitious electronic invoices. It is important to note that the issuance of electronic invoices is only possible when there are real economic transactions and confirmed movement of goods and services.
The Tax Service warns that any attempts to use electronic invoices in fictitious schemes will be detected and suppressed. Illegal actions may lead to additional tax assessments, fines, or even criminal liability, which can negatively affect business and entrepreneurial activities.
As part of the fight against the shadow economy, the Tax Service also plans to annul fictitious electronic invoices and unjustified tax credit amounts, placing responsibility for such violations on the beneficiaries.
Taxpayers who formally acquired such "services" and "goods" are advised to make corrections to their tax reports. Otherwise, tax authorities will conduct inspections in accordance with the law.
The Tax Service strongly urges entrepreneurs to avoid illegal actions and conduct their business in good faith, as such schemes ultimately lead to significant financial losses.
The Tax Service is actively working to create a favorable economic environment, a fair and transparent tax system, as well as to reduce excessive control over businesses. These efforts are aimed at supporting entrepreneurship and developing business activity.
Entrepreneurs must recognize their responsibility and conduct their activities openly, complying with tax legislation. Only under conditions of mutual trust and honest fulfillment of obligations can sustainable development of both business and the economy as a whole be achieved.
