This article purpose is to review development state of the issue of forensic characterization of criminal offenses, build the general structure of forensic characteristic of electrical energy theft, determine its main constituent elements, divide them into groups, and develop a detailed forensic characteristic of electric energy theft. Validity of the obtained results and conclusions that were based on the analysis of the latest scientific research on issues of violation of regulatory requirements regarding the accounting of electric energy and unaccounted consumption of electric energy, on the results obtained during performance of forensic examinations at the National Scientific Center »Hon. Prof. M.S. Bokarius Forensic Science Institute« of the Ministry of the Interior of Ukraine, and also ensured the use of a complex of general scientific and special methods, in particular formal and logical, generalization, comparison. Scientific novelty. In the context of forensic expert provision of evidentiary base in criminal act qualification: electric energy theft, provided for in Article 1881 of the Criminal Code of Ukraine, for development of new and supplementing existing methodological recommendations for investigation by employees of pre-trial investigation bodies of criminal offenses; this article elaborates and systematizes data on performing forensic examinations and a detailed forensic description of electric energy theft was compiled that will become the basis for the construction of investigative versions and will contribute to the effective conduct of investigative (search) actions and other investigative measures, as well as quickly. Conclusions. 1. Development state of issue of forensic characteristics of criminal offenses is considered. 2. General structure of forensic characteristics of electric energy theft is built. 3. The main constituent elements of forensic characteristics of electric energy theft are determined. It is proposed to divide constituent elements into groups according to a defining sign; the most significant and auxiliary signs. 4. On the basis of generalizations of data based on the results of forensic examinations and theoretical processing of research results into the issues of unaccounted electric energy consumption, detailed forensic description of electric energy theft has been developed.