{"record":{"code":"UA-2262780","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"HAMMA TREID\" [42568238]","buyer":"DP Zaklad profesiinoi (profesiino-tekhnichnoi) osvity \"Katiuzhanskyi profesiinyi koledzh\" [02544603]","amount":1130237.0283333333,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2025-11-17","2025-12-25","2021-11-25"],"id":"UA-2262780","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262780/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262780/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 6,781,422 UAH (2025-11-17…2025-12-25), while the VAT payer registration was cancelled 2021-11-25 (nadannia deklaratsii pro inidsutnist postavok).","facts":[["Company / subject","TOV \"HAMMA TREID\" [42568238]",null],["EDRPOU code","42568238",null],["Buyer","DP Zaklad profesiinoi (profesiino-tekhnichnoi) osvity \"Katiuzhanskyi profesiinyi koledzh\" [02544603]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 1,130,237",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2262780",null],["Reference","2025-11-17",null],["Reference","2025-12-25",null],["Reference","2021-11-25",null]],"summary":"2 contracts “with VAT” for 6,781,422 UAH (2025-11-17…2025-12-25), while the VAT payer registration was cancelled 2021-11-25 (nadannia deklaratsii pro inidsutnist postavok)","entity":"3d48b3cb"},"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":"2025-12-26","ref":"UA-2025-12-26-014467-a-b1","url":"https://prozorro.gov.ua/tender/UA-2025-12-26-014467-a","buyer":"DP Zaklad profesiinoi (profesiino-tekhnichnoi) osvity \"Katiuzhanskyi profesiinyi koledzh [02544603]","amount":3636572.91,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2025-11-19","ref":"UA-2025-11-19-015053-a-b1","url":"https://prozorro.gov.ua/tender/UA-2025-11-19-015053-a","buyer":"DP Zaklad profesiinoi (profesiino-tekhnichnoi) osvity \"Katiuzhanskyi profesiinyi koledzh [02544603]","amount":7590106.69,"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-2323333/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2323333/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/stack/UA-2363693/","json":"https://worldwide-corruption.com/record/ukraine/findings/stack/UA-2363693/index.json","record":"Findings · Several indicators on one party","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-30934/","json":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-30934/index.json","record":"Findings · Procurement under monitoring of the State Audit Service","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262781/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262781/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-2262782/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262782/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/debtor/UA-2264990/","json":"https://worldwide-corruption.com/record/ukraine/findings/debtor/UA-2264990/index.json","record":"Findings · Supplier in the register of debtors","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262780/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262780/index.json"}