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Thresholds of criminal liability under Article 212 of the Criminal Code of Ukraine in 2024

05 December, 2023 Newsletters

The President of Ukraine Volodymyr Zelensky recently signed the Law “On the State Budget for 2024” which has already been published, but it will enter into force on January 1, 2024.

According to this Law, the subsistence minimum for able-bodied person has traditionally increased, which is equal to UAH 3 028 from January 1, 2024.

This index is crucial for determining the thresholds of criminal liability for tax evasion under Article 212 of the Criminal Code of Ukraine (the Criminal Code).

In particular, tax evasion in significant, large and especially large amounts is determined in case of non-receipt to the state budget of taxes in the amount exceeding the tax-free minimum income of citizens respectively in 3 000 and more, 5 000 and more, 7 000 and more times, as set out in the Note to Article 212 of the Criminal Code.

According to para. 5 of subsection 1 of Section XX and subpara. 169.1.1 of the Tax Code of Ukraine, the tax-free minimum income of citizens is equal to 50% of the subsistence minimum for able-bodied person. Thus, in 2024 the tax-free minimum income of citizens constitutes UAH 1 514 (50% of UAH 3 028).

Thereby, the qualification of the offence under Article 212 of the Criminal Code in 2024 will be conducted under the following thresholds (for the sake of convenience, it is provided in comparison with the respective thresholds in 2023):

	2023	2024
The subsistence minimum for able-bodied person (determined by the Law of Ukraine “On the State Budget of Ukraine”)	UAH 2 684	UAH 3 028
The social tax exemption (50% of the subsistence minimum for able-bodied person)	UAH 1 342	UAH 1 514
The qualification under part 1 of Article 212 of the Criminal Code	UAH 4 026 000 (3000*1342)	UAH 4 542 000 (3000*1514)
The qualification under part 2 of Article 212 of the Criminal Code	UAH 6 710 000 (5000*1342)	UAH 7 570 000 (5000*1514)
The qualification under part 3 of Article 212 of the Criminal Code	UAH 9 394 000 (7000*1342)	UAH 10 598 000 (7000*1514)

Thus, in 2024 the minimum threshold of criminal liability under Article 212 of the Criminal Code is UAH 4 542 000 (increased by 11.4% compared to 2023).

We would like to remind that qualification is conducted under thresholds, which were valid in the year of the offense committed. For more details please find our newsletter “Сriminal liability for tax evasion (Art. 212 of Ukrainian Criminal Code) – marginal amounts underpaid which may give rise to criminal liability as well as some other issues of importance”.

The above commentary presents the general statement for information purposes only and as such may not be practically used in specific cases without professional advice.

Kind regards,

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