Some unscrupulous entrepreneurs attempt to evade tax payments by creating fictitious electronic invoices to inflate imaginary expenses and unlawfully reduce their tax liabilities.
Moreover, the implementation of such schemes on a significant scale is impossible without the involvement of certain officials from regulatory bodies, including the tax service. As a result of such violations, more than 50 employees of the tax service were dismissed in 2025.
To effectively detect these 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 tax service plans to annul fictitious electronic invoices and unjustified tax credit amounts. Those who benefited from these schemes will bear responsibility for such violations.
Taxpayers who have resorted to such "services" and "goods" without actual economic activity are strongly advised to submit amended tax declarations. Otherwise, tax authorities will conduct an inspection of their activities in accordance with current legislation.
