In Odesa, the State Bureau of Investigation uncovered an overpayment of 13 million during the procurement of military vehicles

Documents regarding a possible overpayment of budget funds during the procurement of specialized vehicles for a military unit were seized in Odesa. According to investigators, due to the application of VAT under four contracts, suppliers may have been unjustifiably overpaid more than 13 million hryvnias.

The Peresypsky District Court of Odessa issued the corresponding ruling on October 29, 2026.

According to the investigation, military officials entered into four contracts for the purchase of specialized vehicles in 2026.

Specifically, on April 7, the military unit ordered three all-wheel-drive ISUZU D-MAX pickup trucks with armored protection for a total of nearly 13.3 million hryvnias. Of this amount, 2.2 million hryvnias was VAT.

On April 23, a contract was signed for the purchase of five special-purpose flatbed trucks worth over 40.3 million hryvnias. The value-added tax on this purchase amounted to 6.7 million hryvnias.

Another contract concerned the purchase of five semi-trailer flatbeds with a load capacity of 30–50 metric tons. Their total cost was nearly 24.1 million hryvnias, of which over 4 million hryvnias was VAT.

The military unit also purchased two-axle flatbed trailers with a load capacity of 15 metric tons for 4.1 million hryvnias. Of this amount, VAT totaled 693,100 hryvnias. The total tax amount for the four contracts exceeded 13 million hryvnias.

Investigators believe that during the procurement process, military officials failed to apply the provisions of the Tax Code and Resolution No. 178 of the Cabinet of Ministers of Ukraine dated March 2, 2022. These regulations provide for VAT exemption on transactions involving the supply of certain vehicles used for defense purposes.

As a result, according to the investigation, the military unit made excessive and unjustified transfers of budget funds to suppliers in the form of VAT payments.

Criminal proceedings were initiated on October 7, 2026, under Part 4 of Article 425 of the Criminal Code of Ukraine—negligence in military service.

Investigators applied to the court to obtain bank documents and information on the flow of funds in the military unit’s account, specifically regarding transactions with four suppliers.

Among them was the private enterprise “Trans-Auto-D,” with which a contract was signed on May 11 to purchase semi-trailer trawls for nearly 24.1 million hryvnias.

The judge granted the State Bureau of Investigation’s motion and authorized the retrieval of bank documents, their review, and the seizure of duly certified copies. The authorization also covered payment documents and materials related to the opening and maintenance of the military unit’s account.

Анна Літман