Ukrainian law enforcement agencies, including NABU and SAP, in collaboration with the SBU, have detected illegal activities involving former leaders of the State Tax Service of Ukraine. They are suspected of abusing their positions to benefit a criminal organization.
According to the investigation, this group created a conversion center, engaging over 200 shell companies to implement tax evasion schemes.

The crime mechanism included:

• the creation of false tax invoices by controlled companies related to actual business transactions;
• registration of these invoices in the Unified Register of Tax Invoices;
• utilization of invoices by real businesses to reduce their tax liabilities.

From 2020 to 2023, the conversion center issued tax invoices with false information amounting to 15 billion UAH, while the fraudulent VAT amounted to over 2.3 billion UAH.
The investigation found that the acting head of the State Tax Service at the time facilitated the operation of the conversion center, while the deputy head of the Main Department of the State Tax Service in the Poltava region, who led the commission on stopping the registration of tax invoices, ensured decisions were made in favor of the conversion center's companies. As a result of the scheme, real enterprises unjustly failed to pay 147 million UAH to the state budget. Currently, 11 individuals have been notified of suspicion.