The Fifth Administrative Court of Appeal has confirmed the legitimacy of the tax authority's claims to invalidate supply agreements that resulted in tax invoices worth more than UAH 111 million.
By its ruling of February 17, 2026, the court dismissed the joint-stock company's appeal, the Judicial and Legal Newspaper reported.
At the same time, the decision of the Odesa District Administrative Court of November 26, 2025 was upheld. The lawsuit was filed by the tax service, which asked to invalidate the transactions concluded between the limited liability company and the joint-stock company. According to the supervisory authority, the parties entered into four supply agreements and 30 additional agreements providing for the supply of grain of Ukrainian origin harvested in 2019. These transactions resulted in tax invoices totaling UAH 111 million, the legality of which was the subject of litigation.
In total, the companies that attracted the attention of the tax authorities entered into four agreements, to which 30 additional agreements for the supply of grain harvested in 2019 were entered into. The tax authorities considered the agreements to be fictitious, arguing that the founder and CEO of one of the companies had already been convicted of forging documents submitted for state registration of a legal entity. In addition, the tax authorities insisted that the director of one of the companies had illegally re-registered the company in her name in order to assist real sector business entities in minimizing tax liabilities by forming an illegal tax credit and deductible expenses.
The court also took into account the conclusions of the expert examination, which indicated that the signatures of the director of one of the companies were forged.
Кирило Бойко