The authorities have uncovered two agrarian VAT evasion schemes for millions – with grain and with fertilizers – 2024-08-21 14:31:46

The tax fraud was carried out by an organized scheme of companies, withdrew BGN 57.5 million in less than two years. 9 persons were detained

GDBOP-MIA, the National Narcotics Agency and the Sofia City Prosecutor’s Office established the actions of two criminal schemes for tax evasionthrough which the state budget was damaged by nearly BGN 11 million, the NRA reported.

One scheme is related to non-payment of corporate tax by trading on grain, and the other – for evasion of VAT when trading in fertilizers.

In an organized scheme to avoid the payment of the due corporate tax, numerous commercial companies with the characteristics of “missing traders”, “buffers” and “brokers” are participating, declaring large turnovers of supplies of agricultural products falling within the scope of Article 163a of VAT. The supplies to them are mainly from three directions – supplies of agricultural produce, grain and oil crops. After undertaking control proceedings by the NRA authorities against some of the participants, they are replaced by new commercial companies with the same characteristics and profile. According to this scheme, the control authorities have calculated the damage caused to the budget to date at approximately BGN 9 million.

In the other scheme of tax fraud with fertilizers, a network of companies is organized that imitate intra-community supplies from Bulgarian to foreign companies with the subject of the supplies being ammonium nitrate. By preparing false documents, an apparent flow of goods is created abroad, while in reality the goods are sold on the Bulgarian market without the mandatory documents and without charging the due VAT in the amount of 20%. The damage to the budget under this scheme is approximately BGN 2 million at the moment.

The person who, in his capacity as a proxy for the bank accounts of some of the “missing traders” companies, withdrew the sum of BGN 57.5 million in less than 2 years.

The organized association has invested a large part of the funds in properties in good locations and at a high price. Luxury cars were fictitiously acquired, used by persons close to the company and with incomes inconsistent with their occupations.

During the specialized operation, 9 persons were detained in the country in 24 hours. Six of them have been charged by the prosecutor’s office, with three having a court-imposed remand “detention in custody”, two having a monetary guarantee and one having a “signature” measure.

During the investigation, 27 addresses in the country were searched (Sofia, Montana, Vratsa, Pleven). A lot of physical evidence was seized. The joint actions of the GDBOP, the NRA and the Sofia City Prosecutor’s Office continue, reports the NRA.