{"record":{"code":"UA-2263093","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"SMART APS\" [42319449]","buyer":"KP HIOTS [04013755]","amount":17151656.5,"currency":"UAH","records":10,"found":"2026-10-04","refs":["2022-11-17","2026-07-29","2019-09-30"],"id":"UA-2263093","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263093/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263093/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 10 contracts “with VAT” for 102,909,939 UAH (2022-11-17…2026-07-29), while the VAT payer registration was cancelled 2019-09-30 (nenadannia deklaratsii protiahom roku); VAT in the price ≈ 17,151,656 UAH.","facts":[["Company / subject","TOV \"SMART APS\" [42319449]",null],["EDRPOU code","42319449",null],["Buyer","KP HIOTS [04013755]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 17,151,656",null],["Records behind the indicator","10",null],["Found","4 October 2026",null],["Code","UA-2263093",null],["Reference","2022-11-17",null],["Reference","2026-07-29",null],["Reference","2019-09-30",null]],"summary":"10 contracts “with VAT” for 102,909,939 UAH (2022-11-17…2026-07-29), while the VAT payer registration was cancelled 2019-09-30 (nenadannia deklaratsii protiahom roku); VAT in the price ≈ 17,151,656 UAH","entity":"41502b40"},"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":"2026-07-29","ref":"UA-2026-07-08-010512-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-07-08-010512-a","title":"Zakupivlia prohramnoho zabezpechennia dlia zdiisnennia nalashtuvannia ta onovlennia protsesiv dlia avtomatyzatsii vnutrishnikh protsesiv orhaniv miskoi vlady, a takozh zabezpechennia opratsiuvannia t…","buyer":"KP HIOTS [04013755]","amount":11536666,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2026-06-15","ref":"UA-2026-02-17-010784-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-02-17-010784-a","title":"Modernizatsiia informatsiino-komunikatsiinoi systemy «Platforma tsyfrovykh mobilnykh servisiv «Kyiv tsyfrovyi» № 1-2026","buyer":"KP HIOTS [04013755]","amount":17483000,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2025-10-06","ref":"UA-2025-09-03-012174-a-c1","url":"https://prozorro.gov.ua/tender/UA-2025-09-03-012174-a","buyer":"KP HIOTS [04013755]","amount":7657913,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2025-04-10","ref":"UA-2025-03-21-009319-a-a1","url":"https://prozorro.gov.ua/tender/UA-2025-03-21-009319-a","buyer":"KP HIOTS [04013755]","amount":21979680,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2024-07-15","ref":"UA-2024-06-26-002713-a-b1","url":"https://prozorro.gov.ua/tender/UA-2024-06-26-002713-a","buyer":"KP HIOTS [04013755]","amount":13444200,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2024-06-19","ref":"UA-2024-05-21-009803-a-a1","url":"https://prozorro.gov.ua/tender/UA-2024-05-21-009803-a","buyer":"KP HIOTS [04013755]","amount":6781500,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2023-11-14","ref":"UA-2023-10-25-010722-a-b1","url":"https://prozorro.gov.ua/tender/UA-2023-10-25-010722-a","buyer":"KP HIOTS [04013755]","supplier":"TOV \"SMART APS [42319449]","amount":9791100,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2023-10-16","ref":"UA-2023-09-27-006608-a-c1","url":"https://prozorro.gov.ua/tender/UA-2023-09-27-006608-a","buyer":"KP HIOTS [04013755]","supplier":"TOV \"SMART APS [42319449]","amount":7280880,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2022-11-29","ref":"UA-2022-11-11-004785-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-11-11-004785-a","buyer":"KP HIOTS [04013755]","supplier":"TOV \"SMART APS [42319449]","amount":2475000,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2022-11-17","ref":"UA-2022-10-31-007460-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-10-31-007460-a","buyer":"KP HIOTS [04013755]","supplier":"TOV \"SMART APS [42319449]","amount":4480000,"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/vat-ghost/UA-2263093/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263093/index.json"}