{"record":{"code":"UA-2262782","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"HAMMA TREID\" [42568238]","buyer":"Komunalne pidpryiemstvo \"Vodokanal\" [03327121]","amount":128987.15000000001,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2024-02-13","2024-02-22","2021-11-25"],"id":"UA-2262782","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","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 773,923 UAH (2024-02-13…2024-02-22), 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","Komunalne pidpryiemstvo \"Vodokanal\" [03327121]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 128,987",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2262782",null],["Reference","2024-02-13",null],["Reference","2024-02-22",null],["Reference","2021-11-25",null]],"summary":"2 contracts “with VAT” for 773,923 UAH (2024-02-13…2024-02-22), 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":"2024-02-22","ref":"UA-2024-02-22-008509-a-a1","url":"https://prozorro.gov.ua/tender/UA-2024-02-22-008509-a","buyer":"Komunalne pidpryiemstvo \"Vodokanal [03327121]","supplier":"TOV \"HAMMA TREID [42568238]","amount":478722.9,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2024-02-13","ref":"UA-2024-02-13-003009-a-c1","url":"https://prozorro.gov.ua/tender/UA-2024-02-13-003009-a","buyer":"Komunalne pidpryiemstvo \"Vodokanal [03327121]","supplier":"TOV \"HAMMA TREID [42568238]","amount":295200,"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-2262780/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262780/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-2262782/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262782/index.json"}