Have 23 billion disappeared? The media conducted a fact-check on the State Tax Service scandal
26 March 2025 19:36
For the second time, border guards are accused of inefficient use of 23 billion hryvnias for the purchase of weapons – and for the second time, these accusations are not supported by facts. Babel wrote about this in his article, referring to the response received from the State Border Guard Service of Ukraine (SBGS), "Komersant Ukrainian" reports.
The media outlet writes that allegations have reappeared in the public space that the SBGS allegedly inefficiently spent 23 billion hryvnias that the Ministry of Defense transferred to it in 2024 for the purchase of ammunition. This time, the problem was reported by MP Yaroslav Zheleznyak. He claimed that the intermediary company PHU Lechmar Sp. z o.o., which was supposed to supply the weapons, failed to fulfill its obligations by UAH 1.7 billion.
However, the SBGSU itself explains that this amount is not related to the UAH 23 billion contract signed in December 2024. It relates to another contract signed earlier, and the delay in delivery is due to force majeure, which is stipulated in the contract and officially confirmed. At the same time, the delivery periods under the contracts worth UAH 23 billion have not yet expired, so it is premature to talk about delays or abuses.
The border guards also remind that they have the professional experience and legal authority to make such purchases. The SBGS has a second-level certificate as a spending unit, has experience in concluding arms procurement contracts, and follows all procedures. As of the beginning of 2025, the real debt under the contracts is zero, as the terms are still in force and deliveries are on time.
The State Tax Service emphasized that the accusations against the agency do not stand up to factual scrutiny: they are based either on misunderstandings or deliberate distortion of terms, in particular the concept of “receivables”, which is a normal phenomenon in government contracts and does not equal “disruption of supplies”. In particular, this was confirmed by arms market participants with whom Babel spoke in preparation for this article.
The media notes that this is the second such wave of criticism that has not been confirmed. The previous one took place at the end of 2024, when there were also accusations about the same 23 billion. At that time, the State Tax Service provided documents that proved that the agreements were in compliance with the law, the money was not stolen, and the deliveries were made on time.
What you need to know about the scandal around the Defense Procurement Agency, the Government and the State Border Guard Service
Recently, the Defense Procurement Agency of Ukraine has come under criticism for inefficient use of the budget and disruptions in the supply of ammunition to the Armed Forces.
In November 2024, the Cabinet of Ministers unexpectedly transferred 23 billion hryvnias from the Ministry of Defense budget not to the Agency itself, but to the State Border Guard Service for the purchase of ammunition through the Polish intermediary company PHU Lechmar. This caused a wave of outrage, as the procurement was supposed to be carried out within the Ministry of Defense.
Later, the Ministry of Defense explained that at the time of the transfer, the Defense Procurement Agency had not used more than 45 billion hryvnias that were already at its disposal. This decision, according to the Ministry, was forced.
In an article for Glavkom, political analyst Andriy Myseliuk accused the head of the Agency , Maryna Bezrukova, of delaying processes and misusing the budget. According to him, the Agency concludes contracts with close suppliers, ignoring the needs of the army, prices or delivery times.
The situation with 120 mm mortar shells is particularly critical: although more than 1 million units were planned for 2024, the Armed Forces have actually received only about 35%. Nevertheless, the Agency continued to purchase ammunition from troubled state-owned factories, even though it was behind schedule.
According to observers, the current failures of 2024 no longer bother the head of the Agency – she is allegedly focused on signing long-term contracts “for the future” to ensure a comfortable life after her likely dismissal.
How the SBGS responded to the accusations
On Tuesday, March 25, the State Border Guard Service of Ukraine (SBGS) responded to public accusations and information manipulations around the procurement of ammunition for the Armed Forces of Ukraine.
In a comment to Ukrayinska Pravda, SBGS spokesman Colonel Andriy Demchenko said that the claims of delays in deliveries and debts of UAH 1.7 billion are not related to the UAH 23 billion contracts delegated in November 2024. According to Demchenko, this particular amount of UAH 1.7 billion relates to another contract under which the products were to be delivered by the end of February 2025. Due to the occurrence of force majeure circumstances confirmed by the relevant authorized bodies, the delivery was temporarily delayed. The terms of the contract provide for the possibility of such delays. At the same time, the spokesman emphasized that it was not about ammunition, and even more so about the contracts that were concluded within the amount of UAH 23 billion.
Demchenko emphasized that information about these financial obligations is being manipulatively presented, in particular, on the basis of an official response from the State Tax Service of Ukraine, which was made public by MP Yaroslav Zheleznyak. According to this response, the total receivables under contracts concluded with PHU Lechmar in 2024 amount to UAH 26.5 billion. However, the spokesperson explains that accounts receivable in this case is a technical term that means the period between payment and actual delivery within the terms specified in the contract. Thus, it does not mean a breach of obligations if the terms have not yet expired.
The colonel clarifies: uAH 23 billion of this amount was transferred to the State Border Guard Service at the end of November 2024, and payment under the contracts was made at the end of December 2024. The contracts stipulate that deliveries will continue through 2025, so there are no violations of the terms or overdue debts under these contracts.
Another part of the receivables (i.e., the rest of the UAH 26.5 billion) relates to previous contracts concluded under previously delegated budgets for arms procurement. According to Demchenko, a significant portion of these funds have not yet expired, and therefore no formal breach of obligations has occurred.
In addition to the aforementioned UAH 23 billion, in 2024, the State Border Guard Service also received UAH 5.8 billion and UAH 31.1 billion for defense procurement, which amounts to almost UAH 60 billion in total. Of this amount, as of March 2025, products worth more than UAH 33 billion have already been delivered, meaning that some orders have already been fulfilled. The remaining contracts are under constant control: the progress of fulfillment of obligations by suppliers is monitored, and in case of violations, claims are taken in accordance with the current legislation.
Demchenko emphasized that the SBGS has the necessary certificates of a level 2 budgetary funds manager, as well as experience with ammunition supply contracts. The State Border Guard Service reminds that PHU Lechmar does not have any outstanding contracts with the border guard agency that are overdue or disrupted.
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