Article 190 of the Criminal Code of Ukraine: Fraud and Criminal Liability

Article 190 of the Criminal Code of Ukraine establishes liability for fraud – taking possession of another person’s property or acquiring a right to property by deceit or breach of confidence. Below: what exactly counts as fraud, the amount from which criminal liability begins in 2026, the penalty under each part of the article, the statute of limitations and when a case can be closed.

What counts as fraud

The Plenum of the Supreme Court of Ukraine explained the features of fraud as follows (resolution of 6 November 2009 No. 10, paragraph 17):

• deceit – giving the victim false information or concealing certain circumstances;
• breach of confidence – taking unfair advantage of the victim’s trust;
• deceit or breach of confidence must make the victim confident that handing over the property or the right to it is beneficial or obligatory;
• a mandatory feature of fraud is that the victim hands over the property or the right to it voluntarily. If, because of age, physical or mental disability or other circumstances, the person could not properly assess their actions, the transfer is not regarded as voluntary.

If deceit was only a way to gain access to the property and the property itself was taken secretly or openly, there is no fraud: it is theft, open theft or robbery with violence (ibid.).

Fraud or a breach of contract

Receiving property on condition of performing an obligation can be fraud only if, at the moment of taking possession, the person already intended to appropriate the property without performing the obligation (paragraph 18 of the same resolution). If there was no such intention when the money was received and the contract later could not be performed, it is a dispute over non-performance of an obligation, which is resolved under civil procedure.

That is why in such cases the decisive evidence is what the person knew and planned at the time of the deal: correspondence, the circumstances in which the contract was concluded, partial performance, payments.

From what amount fraud is a criminal offence

The threshold depends on the value of the property in tax-free minimum incomes (TFMI). For the purpose of classifying offences, the tax-free minimum income equals the tax social benefit for the relevant year (paragraph 5 of subsection 1 of Section XX of the Tax Code), that is 50% of the subsistence minimum for an able-bodied person as of 1 January (subparagraph 169.1.1). In 2026 that subsistence minimum is UAH 3,328 (Article 7 of the Law on the State Budget of Ukraine for 2026), so 1 TFMI is UAH 1,664.

• up to 2 TFMI (up to UAH 3,328) – petty theft, an administrative offence under Article 51 of the Code of Ukraine on Administrative Offences (CUAO):
  • up to 0.5 TFMI (UAH 832) – a fine of 50 to 100 TFMI, community service or administrative detention for up to 5 days;
  • from 0.5 to 2 TFMI – a fine of 100 to 300 TFMI, community service, correctional labour or detention for 5 to 10 days;
• over 2 TFMI (over UAH 3,328) – criminal liability under part 1 of Article 190 of the Criminal Code, if there are no aggravating features;
• substantial damage – from 100 to 250 TFMI (from UAH 166,400), taking into account the victim’s financial situation (paragraph 2 of the note to Article 185 of the Criminal Code) – part 2, or part 3 under martial law or a state of emergency;
• large amount – 250 TFMI or more (from UAH 416,000) – part 4 (paragraph 3 of the note to Article 185);
• especially large amount – 600 TFMI or more (from UAH 998,400) – part 5 (paragraph 4 of the note to Article 185).

The amount is calculated using the TFMI at the time of the offence, so for events in previous years the figures differ.

Penalties under Article 190

Fines under the Criminal Code and the CUAO are calculated using a TFMI of UAH 17 (paragraph 5 of subsection 1 of Section XX of the Tax Code), so in hryvnias they are much lower than the damage thresholds.

• Part 1 – fraud without aggravating features: a fine of 2,000 to 3,000 TFMI (UAH 34,000–51,000), or community service of 200 to 240 hours, or correctional labour for up to two years, or probation supervision for up to three years, or restriction of liberty for the same term. This is a minor crime.
• Part 2 – committed repeatedly, by a group of persons by prior conspiracy, or causing substantial damage: a fine of 3,000 to 4,000 TFMI (UAH 51,000–68,000), or correctional labour for one to two years, or restriction of liberty for up to five years, or imprisonment for up to three years. A minor offence.
• Part 3 – under martial law or a state of emergency, causing substantial damage: a fine of 4,000 to 8,000 TFMI (UAH 68,000–136,000) or imprisonment for three to five years. A minor offence.
• Part 4 – in large amounts or by unlawful operations using computerised equipment: imprisonment for three to eight years. A grave offence.
• Part 5 – in especially large amounts or by an organised group: imprisonment for five to twelve years with forfeiture of property. A special grave offence.

Gravity is determined by Article 12 of the Criminal Code (terms of the official English translation):

• minor crime (kryminalnyi prostupok) – a fine of no more than 3,000 TFMI or another punishment other than imprisonment;
• minor offence – a fine of no more than 10,000 TFMI or imprisonment for up to five years;
• grave offence – imprisonment for up to ten years;
• special grave offence – imprisonment for more than ten years.

Fraud is regarded as repeated if the person has previously committed any of the criminal offences under Articles 185–187, 189–191 or 262 of the Criminal Code (paragraph 1 of the note to Article 185).

Statute of limitations

A person is released from criminal liability if the following periods have passed from the day of the offence until the judgment takes legal effect (part 1 of Article 49 of the Criminal Code):

• part 1 – three years;
• parts 2 and 3 – five years;
• part 4 – ten years;
• part 5 – fifteen years.

If the person evaded the pre-trial investigation or the court, the statute of limitations is suspended (part 2 of Article 49).

When the case can be closed

A person who has committed a minor crime for the first time – that is, fraud under part 1 – is released from criminal liability if they:

• sincerely repented, actively assisted in solving the offence and fully compensated the losses (Article 45 of the Criminal Code – effective repentance);
• or reconciled with the victim and compensated the losses (Article 46 of the Criminal Code).

For parts 2–5 these grounds do not apply: Articles 45 and 46 cover only minor crimes and reckless minor offences, whereas fraud is committed intentionally.

What to do

• If you are suspected: talk to a lawyer before speaking to the investigator; collect documents showing an intention to perform the obligation (the contract, correspondence, payments, partial performance); check how the damage was calculated – it determines which part of the article applies.
• If you are the victim: keep the correspondence, payment documents and details of the person you gave the money to; if you paid by card, contact your bank immediately; file a report of a criminal offence with the police.

Frequently asked questions

From what amount does fraud become a criminal offence in 2026?

If the value of the property exceeds 2 TFMI, i.e. UAH 3,328. Below that amount, administrative liability applies under Article 51 of the CUAO.

Is fraud a crime or a minor crime?

Part 1 of Article 190 is a minor crime (kryminalnyi prostupok); parts 2 and 3 are minor offences; part 4 is a grave offence; part 5 is a special grave offence (Article 12 of the Criminal Code).

Is failure to repay a debt fraud?

Only if, at the moment of receiving the money, the person already intended not to repay it (paragraph 18 of resolution No. 10 of the Plenum of the Supreme Court of Ukraine of 6 November 2009). Otherwise the debt is recovered under civil procedure.

This article reflects the position as of October 2026 (Criminal Code as amended on 18 September 2026; CUAO as amended by Law No. 3886-IX of 18 July 2024; amounts apply to offences committed in 2026). It is general information and does not replace advice on a specific situation.

Suspected of fraud or a victim of it? A lawyer will assess the classification and the evidence and build your position from day one → Criminal defence · Challenging a notice of suspicion · Protecting the rights of the victim

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