{"record":{"code":"UA-2262514","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"PRYVATNE PIDPRYIEMSTVO \"PID IASENEM\" [21132214]","buyer":"TERNOPILSKA POCHATKOVA SHKOLA \"ERUDYT\" TERNOPILSKOI MISKOI RADY [23596633]","amount":33168.5,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2023-07-03","2024-03-06","2019-06-30"],"id":"UA-2262514","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262514/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262514/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 199,011 UAH (2023-07-03…2024-03-06), while the VAT payer registration was cancelled 2019-06-30 (plat.ied.pod.III hr.perekh.na stavku bezPDV).","facts":[["Company / subject","PRYVATNE PIDPRYIEMSTVO \"PID IASENEM\" [21132214]",null],["EDRPOU code","21132214",null],["Buyer","TERNOPILSKA POCHATKOVA SHKOLA \"ERUDYT\" TERNOPILSKOI MISKOI RADY [23596633]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 33,168",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2262514",null],["Reference","2023-07-03",null],["Reference","2024-03-06",null],["Reference","2019-06-30",null]],"summary":"2 contracts “with VAT” for 199,011 UAH (2023-07-03…2024-03-06), while the VAT payer registration was cancelled 2019-06-30 (plat.ied.pod.III hr.perekh.na stavku bezPDV)","entity":"f1e50086"},"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":"2024-03-06","ref":"UA-2024-03-11-011812-a-a1","url":"https://prozorro.gov.ua/tender/UA-2024-03-11-011812-a","buyer":"TERNOPILSKA POCHATKOVA SHKOLA \"ERUDYT\" TERNOPILSKOI MISKOI RADY [23596633]","supplier":"PRYVATNE PIDPRYIEMSTVO \"PID IASENEM [21132214]","amount":99788,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2023-07-03","ref":"UA-2023-07-05-015218-a-a1","url":"https://prozorro.gov.ua/tender/UA-2023-07-05-015218-a","buyer":"TERNOPILSKA POCHATKOVA SHKOLA \"ERUDYT\" TERNOPILSKOI MISKOI RADY [23596633]","supplier":"PRYVATNE PIDPRYIEMSTVO \"PID IASENEM [21132214]","amount":99223,"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-2493977/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2493977/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262514/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262514/index.json"}