{"record":{"code":"UA-2262760","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"VIKINH LIUKS\" [32189563]","buyer":"Mykolaivskyi natsionalnyi ahrarnyi universytet [00497213]","amount":120833.03333333333,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2024-01-29","2020-09-30"],"id":"UA-2262760","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262760/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262760/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 724,998 UAH (2024-01-29…2024-01-29), while the VAT payer registration was cancelled 2020-09-30 (ie platnykom ied.pod. for stavkoiu bez PDV).","facts":[["Company / subject","TOV \"VIKINH LIUKS\" [32189563]",null],["EDRPOU code","32189563",null],["Buyer","Mykolaivskyi natsionalnyi ahrarnyi universytet [00497213]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 120,833",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2262760",null],["Reference","2024-01-29",null],["Reference","2020-09-30",null]],"summary":"2 contracts “with VAT” for 724,998 UAH (2024-01-29…2024-01-29), while the VAT payer registration was cancelled 2020-09-30 (ie platnykom ied.pod. for stavkoiu bez PDV)","entity":"7fe1d2de"},"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":"2024-01-29","ref":"UA-2023-12-20-024716-a-c1","url":"https://prozorro.gov.ua/tender/UA-2023-12-20-024716-a","buyer":"Mykolaivskyi natsionalnyi ahrarnyi universytet [00497213]","supplier":"TOV \"VIKINH LIUKS [32189563]","amount":719999,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2024-01-29","ref":"UA-2023-12-20-024716-a-c2","url":"https://prozorro.gov.ua/tender/UA-2023-12-20-024716-a","buyer":"Mykolaivskyi natsionalnyi ahrarnyi universytet [00497213]","supplier":"TOV \"VIKINH LIUKS [32189563]","amount":4999.2,"currency":"UAH","more":"procedure: aboveThreshold"}],"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/split/UA-1520654/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1520654/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262759/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262759/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-2262760/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262760/index.json"}