17 individual entrepreneurs and UAH 84 million in concealed income: a business-splitting scheme was uncovered in Mykolaiv region

After being exposed, the businesswoman reimbursed the budget nearly UAH 12 million

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18 Jun 2026

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In the Mykolaiv Oblast, detectives of the Bureau of Economic Security of Ukraine uncovered a scheme of artificial business fragmentation, through which, according to the investigation, almost UAH 84 million of income was concealed.

This was reported on June 17, 2026, by the Bureau of Economic Security of Ukraine.

The case concerns the owner of a chain of grocery mini-markets who, according to the investigation, organized a mechanism to minimize tax liabilities. After being exposed, the entrepreneur reimbursed nearly UAH 12 million in unpaid taxes and penalties to the state budget.

The scheme was uncovered by detectives of the Territorial Directorate of the BES in the Odesa region. The agency stated that the tax evasion mechanism has been completely dismantled.

According to the pre-trial investigation, the owner of the mini-market chain involved relatives, acquaintances and employees in the scheme. They were registered as separate individual entrepreneurs.

Sales of food products were carried out through the accounts of the controlled individual entrepreneurs (FOPs). This, according to the investigation’s conclusions, allowed the concealment of the business’s real income and the avoidance of full tax payments.

Detectives established that actual control over financial flows and tax reporting was exercised only by the scheme organizer.

Using a network of 17 controlled individual entrepreneurs, the entrepreneur concealed the real volume of income from economic activity. Total revenue from sales amounted to almost UAH 84 million, but these funds were not reflected in tax reports.

Subsequently, according to the investigation, the suspect filed a declaration with false information, failing to report the actual income received.

According to the investigation’s conclusions, such actions resulted in the non-payment of more than UAH 11.6 million in taxes to the state budget.

The BES notes that the evidence collected by detectives, witness statements, the results of analytical research and the findings of the forensic economic examination confirmed the use of a network of controlled individual entrepreneurs to hide income and understate tax liabilities.

The entrepreneur has been notified of suspicion under part 3 of article 212 of the Criminal Code of Ukraine — tax evasion on an especially large scale.

During the pre-trial investigation the woman admitted her guilt, agreed with the expert conclusions and fully compensated the damage caused to the state.

In view of the full compensation of damages, the prosecutor filed a motion with the court to release the suspect from criminal liability in accordance with the requirements of current legislation.

At the time the pre-trial investigation was completed, the business fragmentation scheme had been fully eliminated. The entrepreneur undertook to register a legal entity and henceforth conduct business activity in accordance with the requirements of the Tax Code of Ukraine.

She must also officially employ her hired workers.

Analysts of the Territorial Directorate of the BES in Odesa Oblast will continue to monitor the dynamics of tax revenues from this enterprise’s activities to prevent repeated tax evasion.

Prosecutors of the Odesa Regional Prosecutor’s Office are overseeing the pre-trial proceedings in the case.

According to Article 62 of the Constitution of Ukraine, a person is presumed innocent of committing a crime until their guilt is proven in accordance with the law and established by a guilty verdict of a court.

The head of the Territorial Directorate of the BES in Odesa Oblast, Serhii Muntyan, reported that this is not the only case concerning business fragmentation by local chains.

“Overall, detectives of the BES in Odesa Oblast are conducting pre-trial investigations in 9 criminal proceedings regarding business fragmentation by local chains. In 2026, 3 proceedings have already been sent to court. At the same time, 3 enterprises abandoned such schemes and switched to the general taxation system. The total amount reimbursed to the budget in these proceedings is nearly UAH 32.8 million,” – said the head of the Territorial Directorate of the BES in Odesa Oblast Serhii Muntyan.