Art. 212 CCU Tax Evasion: Survival Guide for Business During BEB Raids

The morning doesn’t start with coffee, but with a call from security: “BEB is here, they are breaking down the doors.” This is the reality of Ukrainian business in 2026. If you thought the reform of the tax police into the Bureau of Economic Security (BEB) changed the essence of the game, I have to disappoint you.

The signs have changed, but the methods remain the same — psychological pressure, blocking of accounts, and attempts to paralyze operations through Art. 212 of the CCU (tax evasion).

Over 17 years at Law Business Association, I have seen hundreds of such cases. The main mistake of an owner is thinking, “we paid everything, we will sort it out.” The investigator does not care about your honesty. He needs statistics and a “check mark” in his report. In practice, this is a trap: you give explanations as a witness, and a month later, you receive the status of a suspect.

So you don’t waste time, we have prepared navigation for this article:

• Qualification 2026: where is the line between error and crime
• BEB: opponent’s logic and investigator’s psychology
• Legal Hack: KNISE expertise and challenging Tax Notifications
• How to close a case under Art. 212 of the CCU
• FAQ: Key questions for business owners

Qualification 2026: where is the line between error and crime

The Criminal Code clearly delineates liability depending on the amount of unpaid taxes. In 2026, liability thresholds are traditionally tied to the non-taxable minimum (via the subsistence minimum), and they are constantly growing. But the essence is not in the numbers, but in the intent.

The state tries to prove that you didn’t just make a calculation error, but had “direct intent” for tax evasion under Article 212. For BEB detectives, your tax audit act is almost a verdict. Although in reality, this is only the subjective opinion of an inspector, which we at LBA destroy at the pre-trial investigation stage.

BEB (Bureau of Economic Security): opponent’s logic

Understand the psychology of a BEB investigator. His task is not to establish the truth, but to fill the budget (or meet the quota). Standard pressure tools are used for this:

• Search/Raid (Art. 236 of the CPC of Ukraine): seizure of hardware and cash to completely block the company’s operations.
• Interrogation: extracting a careless phrase “I didn’t know” or “I was told to do so” to legally attach intent to the director or accountant.
• Asset Seizure: a financial lever to make you more “negotiable” and willing to make a deal.

They count on your fear. But we know that any suspicion must be based on solid economic expertise, not just on the assumptions of a tax inspector.

Legal Hack: KNISE expertise and challenging Tax Notifications

This is where the fun begins. The tax office issues an act, BEB opens a case in the ERDR. What do we do? We don’t wait.

Your main shield is forensic economic expertise (preferably at KNISE — Kyiv Scientific Research Institute of Forensic Expertise). If an independent expert confirms the reality of business operations and the absence of losses to the budget, the case under Art. 212 of the CCU collapses like a house of cards.

Another working tool is reclassification. Intentional evasion easily turns into a “tax error” by challenging the tax notification-decision (PPR) in administrative court.

While the court case regarding the cancellation of the Tax Notification is ongoing, the criminal proceedings essentially “hang.” According to ECHR practice, specifically in the case of “Västberga Taxi v. Sweden,” tax penalties are often equated to criminal charges. This gives us the right to demand adherence to the highest standards of proof.

How closing a case works: legal help under Article 212 CCU

Effective closing of a case by a lawyer under Art. 212 of the CCU is usually conducted according to two main scenarios:

1. Rehabilitating scenario: We prove the complete absence of corpus delicti. This means lack of intent, proving the reality (non-fictitiousness) of counterparties, or refuting the calculation of the arrears.
2. Through compensation (Part 4, Art. 212 of the CCU): If “schemes” or errors did take place, the law gives a chance. Full repayment of the tax obligation and payment of penalties before the announcement of suspicion is a guaranteed path to exemption from criminal liability.

At LBA, we always try to turn the game in the client’s favor not only in defense but also in offense: through motions for the return of property and appealing procedural violations during the search. If the search protocol was written “on the knee,” we strike this evidence out of the process.

FAQ: What a business owner needs to know

Can I be imprisoned under Article 212 of the CCU?

In 95% of cases, Article 212 provides for gigantic fines and confiscation of property, rather than a real prison term (provided there are no accompanying “heavy” articles, like 209 — money laundering). But the fines can be such that it is easier to close the business than to pay.

When should I hire a lawyer?

Yesterday. But seriously — as soon as you see an official request from BEB for documents. The first response to such a request determines 50% of the success of the future case.

What is ERDR and how do I know if there is a case there?

ERDR is a closed Unified Register of Pre-trial Investigations. Only the investigator and the prosecutor have access to it. But your lawyer, through appropriate attorney inquiries, can officially establish the fact of the existence of proceedings regarding you or your company.

I also recommend monitoring your brand through YouControl or Opendatabot; court rulings (for example, regarding a search warrant) often appear there earlier than the investigator knocks on the door.

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Conclusion and Call to Action

A tax audit is not a verdict, but just an X-ray of your business. But if the “radiologist” is interested in a “bad diagnosis,” you need your own consigliere. We don’t just “attend interrogations,” we ensure the financial result and the safety of your assets.

Feel the breath of BEB behind your back? Don’t wait for a suspicion notice.

Author: Denys Fedorkin, Managing Partner at Law Business Association. Over 17 years of experience in protecting business from raider attacks and tax pressure.

👉 Get a consultation on defense against BEB: https://lba.com.ua/contact/