{"record":{"code":"UA-2262355","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"DP \"SHZ ZIRKA\" [14315351]","buyer":"Viddil osvity, kultury, molodi ta sportu Sveskoi selyshchnoi rady [44060294]","amount":945,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2023-12-12","2020-03-31"],"id":"UA-2262355","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262355/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262355/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 5,670 UAH (2023-12-12…2023-12-12), while the VAT payer registration was cancelled 2020-03-31 (nenadannia deklaratsii protiahom roku).","facts":[["Company / subject","DP \"SHZ ZIRKA\" [14315351]",null],["EDRPOU code","14315351",null],["Buyer","Viddil osvity, kultury, molodi ta sportu Sveskoi selyshchnoi rady [44060294]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 945",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2262355",null],["Reference","2023-12-12",null],["Reference","2020-03-31",null]],"summary":"1 contracts “with VAT” for 5,670 UAH (2023-12-12…2023-12-12), while the VAT payer registration was cancelled 2020-03-31 (nenadannia deklaratsii protiahom roku)","entity":"ea38ee25"},"about":"The supplier is on the list of VAT payers with grounds for deregistration. Indicators computed from public data sets: contracts, payments, registers, trade and sanctions lists. An indicator is a reason to check, not a decision of a public authority.","evidence":[{"kind":"Contract","date":"2023-12-12","ref":"UA-2023-12-13-019355-a-b1","url":"https://prozorro.gov.ua/tender/UA-2023-12-13-019355-a","buyer":"Viddil osvity, kultury, molodi ta sportu Sveskoi selyshchnoi rady [44060294]","supplier":"DP \"SHZ ZIRKA [14315351]","amount":5670,"currency":"UAH","more":"procedure: reporting"}],"row":{"country":"Ukraine","iso2":"UA","part":"Findings","indicator":"Supplier with grounds for VAT deregistration","about":"The supplier is on the list of VAT payers with grounds for deregistration. Indicators computed from public data sets: contracts, payments, registers, trade and sanctions lists. An indicator is a reason to check, not a decision of a public authority.","findings":2375,"new_today":0,"on_pages":2373,"full_list":["https://worldwide-corruption.com/database/data/ua-vat-ghost-1.jsonl.gz"],"html":"https://worldwide-corruption.com/database/ukraine/findings/vat-ghost/","json":"https://worldwide-corruption.com/database/ukraine/findings/vat-ghost/index.json"},"other_records_of_this_company":[{"html":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282151/","json":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282151/index.json","record":"Findings · Supplier in bankruptcy","date":"2026-10-05"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262355/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262355/index.json"}