To more effectively identify such violations, the Tax Service is implementing modern digital technologies. These include: electronic analytics, automated control systems, a risk-oriented approach, as well as modern information platforms and data analysis algorithms.
During the verification of companies engaged in fictitious activities, there is a comparison of issued invoices with tax reports, export-import operations, banking transactions, and data on warehouses and transportation.
One of the most common tax evasion schemes involves the use of fictitious EFS. For example, documents may be issued, but no actual delivery of goods or provision of services takes place. Expenses are recorded on paper while real operations are absent.
To create the appearance of legitimate acquisition of goods and services and subsequent issuance of non-commodity EFS, unscrupulous entities resort to the help of one-day companies to form the necessary VAT amounts.
These schemes are systemic in nature and are carried out with the involvement of a chain of interconnected individuals. It is also worth noting that without the participation of certain officials from regulatory bodies, including tax authorities, the implementation of such schemes on a large scale becomes impossible.
In 2025, more than 50 employees of the tax service were dismissed for violations related to such schemes.
It is important to remember that the issuance of EFS is only possible in the presence of real economic operations and confirmed actual movement of goods, works, and services.
The Tax Service warns that any attempts to use EFS in fictitious schemes will be detected and suppressed. Taxpayers involved in such actions may face tax reassessments and double penalties, and in the worst case, criminal liability, business suspension, and serious restrictions on entrepreneurial activities.
Additionally, the tax service plans to annul fictitious EFS and unjustified tax amounts as part of the fight against the shadow economy.
Responsibility for such violations will be placed on the beneficiaries. Therefore, taxpayers who have formally acquired such "services" or "goods" are advised to submit amended tax reports. Otherwise, tax authorities will conduct an audit of their activities in accordance with the law.
The GNS strongly urges taxpayers to avoid illegal actions and conduct honest business activities, as such schemes ultimately lead to serious financial losses.
The Tax Service continues its work to create a favorable economic environment, establish a transparent and fair taxation system, and minimize excessive control measures for businesses. These steps are aimed at supporting entrepreneurship and developing business activity.
It is important for entrepreneurs to recognize their responsibility and act openly and in good faith, adhering to tax legislation. Only mutual trust and honest fulfillment of obligations can ensure sustainable business development and the economy as a whole.
