Offshore export scheme
Offshore company is an intermediate link between the Ukrainian company and its foreign partner. Reinvoicing is used in transactions - understatement or overstatement of the value of the goods.
When exporting, an offshore company buys the exported goods at the lowest price and then resells this product to the final customer at a market price, leaving a tax-free profit for itself. The goods are physically transported directly from the customer to the seller, and all financial flows pass through the account of the offshore company.