{"record":{"code":"UA-2262426","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"MALE PRYVATNE PIDPRYIEMSTVO \"INVEUTBUD\" [23250745]","buyer":"Upravlinnia osvity vykonavchoho komitetu Kovelskoi miskoi rady [02141680]","amount":1041979.5766666667,"currency":"UAH","records":8,"found":"2026-10-04","refs":["2022-01-24","2024-09-16","2020-12-31"],"id":"UA-2262426","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262426/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262426/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 8 contracts “with VAT” for 6,251,877 UAH (2022-01-24…2024-09-16), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV); VAT in the price ≈ 1,041,980 UAH.","facts":[["Company / subject","MALE PRYVATNE PIDPRYIEMSTVO \"INVEUTBUD\" [23250745]",null],["EDRPOU code","23250745",null],["Buyer","Upravlinnia osvity vykonavchoho komitetu Kovelskoi miskoi rady [02141680]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 1,041,980",null],["Records behind the indicator","8",null],["Found","4 October 2026",null],["Code","UA-2262426",null],["Reference","2022-01-24",null],["Reference","2024-09-16",null],["Reference","2020-12-31",null]],"summary":"8 contracts “with VAT” for 6,251,877 UAH (2022-01-24…2024-09-16), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV); VAT in the price ≈ 1,041,980 UAH","entity":"13477825"},"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":"2024-09-16","ref":"UA-2024-08-19-009274-a-b1","url":"https://prozorro.gov.ua/tender/UA-2024-08-19-009274-a","buyer":"Upravlinnia osvity vykonavchoho komitetu Kovelskoi miskoi rady [02141680]","amount":1590158.46,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2024-03-14","ref":"UA-2024-02-06-012488-a-c1","url":"https://prozorro.gov.ua/tender/UA-2024-02-06-012488-a","buyer":"Upravlinnia osvity vykonavchoho komitetu Kovelskoi miskoi rady [02141680]","supplier":"MALE PRYVATNE PIDPRYIEMSTVO \"INVESTBUD [23250745]","amount":4079995,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2024-02-12","ref":"UA-2024-02-13-004114-a-b1","url":"https://prozorro.gov.ua/tender/UA-2024-02-13-004114-a","buyer":"Upravlinnia osvity vykonavchoho komitetu Kovelskoi miskoi rady [02141680]","supplier":"MALE PRYVATNE PIDPRYIEMSTVO \"INVESTBUD [23250745]","amount":173784,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2024-01-29","ref":"UA-2024-01-29-004879-a-a1","url":"https://prozorro.gov.ua/tender/UA-2024-01-29-004879-a","buyer":"Upravlinnia osvity vykonavchoho komitetu Kovelskoi miskoi rady [02141680]","supplier":"MALE PRYVATNE PIDPRYIEMSTVO \"INVESTBUD [23250745]","amount":26108.16,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2023-12-21","ref":"UA-2023-12-21-021875-a-b1","url":"https://prozorro.gov.ua/tender/UA-2023-12-21-021875-a","buyer":"Upravlinnia osvity vykonavchoho komitetu Kovelskoi miskoi rady [02141680]","supplier":"MALE PRYVATNE PIDPRYIEMSTVO \"INVESTBUD [23250745]","amount":199900,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2023-07-19","ref":"UA-2023-07-19-010797-a-c1","url":"https://prozorro.gov.ua/tender/UA-2023-07-19-010797-a","buyer":"Upravlinnia osvity vykonavchoho komitetu Kovelskoi miskoi rady [02141680]","supplier":"MALE PRYVATNE PIDPRYIEMSTVO \"INVESTBUD [23250745]","amount":73955.73,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-11-10","ref":"UA-2022-11-10-013670-a-c1","url":"https://prozorro.gov.ua/tender/UA-2022-11-10-013670-a","buyer":"Upravlinnia osvity vykonavchoho komitetu Kovelskoi miskoi rady [02141680]","supplier":"MALE PRYVATNE PIDPRYIEMSTVO \"INVESTBUD [23250745]","amount":75000,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-01-24","ref":"UA-2022-01-26-010883-b-b1","url":"https://prozorro.gov.ua/tender/UA-2022-01-26-010883-b","buyer":"Upravlinnia osvity vykonavchoho komitetu Kovelskoi miskoi rady [02141680]","supplier":"MALE PRYVATNE PIDPRYIEMSTVO \"INVESTBUD [23250745]","amount":32976.11,"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/plan-late/UA-2452587/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2452587/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1565902/","json":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1565902/index.json","record":"Findings · Contract splitting on one day","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1515163/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1515163/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1515162/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1515162/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262425/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262425/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262426/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262426/index.json"}