{"record":{"code":"UA-2262840","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"ELEKTROKOM-BUD SERVIS\" [42082942]","buyer":"Komunalne pidpryiemstvo \"CHernivtsivodokanal\" [03361780]","amount":1971333.3333333333,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2025-10-31","2020-12-31"],"id":"UA-2262840","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262840/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262840/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 11,828,000 UAH (2025-10-31…2025-10-31), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV).","facts":[["Company / subject","TOV \"ELEKTROKOM-BUD SERVIS\" [42082942]",null],["EDRPOU code","42082942",null],["Buyer","Komunalne pidpryiemstvo \"CHernivtsivodokanal\" [03361780]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 1,971,333",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2262840",null],["Reference","2025-10-31",null],["Reference","2020-12-31",null]],"summary":"1 contracts “with VAT” for 11,828,000 UAH (2025-10-31…2025-10-31), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV)","entity":"173d0d31"},"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":"2025-11-03","ref":"UA-2025-10-02-011697-a-b1","url":"https://prozorro.gov.ua/tender/UA-2025-10-02-011697-a","buyer":"Komunalne pidpryiemstvo \"CHernivtsivodokanal [03361780]","amount":11828000,"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/plan-late/UA-2535632/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2535632/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-31534/","json":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-31534/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-2262840/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2262840/index.json"}