Shell companies and a henchman at customs: how a former fiscal cheats the state on grain exports
Kyiv • UNN
A former fiscal service employee created a network of fictitious companies to export grain without paying taxes. In 2024, more than 110 thousand tons of products worth UAH 1.055 billion were exported through the scheme.
Despite the fact that, according to experts, the government's actions have contributed to a decrease in the share of gray grain exports - from 30% to 18% - clever businessmen continue to try to deceive the state and earn more by resorting to various illegal schemes. UNN has learned about a former employee of the fiscal service and now the founder of a law firm who created an extensive network of fictitious companies that resold grain to evade taxes.
This is the former head of the State Fiscal Service, Serhiy Nedorenko, who is currently a co-founder of the Imperium Law Firm. In the period 2018-2021, he worked as the head of the Operational Response Unit of the Department for Organizing Counteraction to Customs Offenses and International Cooperation of the SFS of Ukraine, and after his dismissal, he organized a whole scheme for exporting agricultural products without paying taxes. Court documents show that the scheme involved more than three dozen companies.
Having good experience and connections, Nedorenko created and acquired companies with signs of “fictitiousness,” which allowed him to organize a mechanism for exporting grain, which he bought from farmers for cash.
To ensure smooth customs clearance at Chernivtsi Customs, he engaged the deputy head of the customs office, Yevstafiy Maithapov, who he had worked with under his supervision at the SFS. Working together, they created an opportunity for the companies under their control to export grain without paying taxes.
In 2024, agricultural products worth UAH 1.055 billion were exported through this scheme, in particular by AGRO-PAMP, FG LUX AGROTECH, AGROSID LIFE and others. The total weight of exported products amounted to over 110 thousand tons worth more than a billion hryvnias.
It is noteworthy that some of these companies were established no more than 2-3 months ago, but have already changed their managers and names.
The Bureau of Economic Security is investigating the fraud. So far, it has been found that fictitious companies from Ukraine exported grain to companies from Romania, the UAE, Bulgaria, Turkey, Poland and other countries. The companies involved in the scheme did not register tax invoices confirming the purchase of goods and services, and they also did not have employees or the means to conduct the relevant activities.
This example clearly demonstrates that the strong demand for Ukrainian grain on international markets attracts the attention of not only responsible players, but also those trying to circumvent tax laws. Some exporters continue to look for ways to export products using non-transparent schemes and without paying taxes to maximize profits. Various tactics can be used to do this, such as setting up fictitious companies that formally carry out transactions but actually exist only on paper. Sometimes grain is sold outside of Ukraine through intermediaries or at reduced prices, which reduces the tax base.
These actions not only harm the state budget, but also distort the balance of the market, creating competitive advantages for those who evade taxes. They jeopardize the stable development of the agricultural sector by putting pressure on honest exporters who pay taxes and follow the rules. As a result, the budget loses significant funds that could be used to develop infrastructure and support agricultural producers.
