{"record":{"code":"UA-2263098","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"SMART-KORP\" [42402615]","buyer":"Vyshnivska silska rada [04333164]","amount":4800,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2024-01-17","2020-12-31"],"id":"UA-2263098","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263098/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263098/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 28,800 UAH (2024-01-17…2024-01-17), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV).","facts":[["Company / subject","TOV \"SMART-KORP\" [42402615]",null],["EDRPOU code","42402615",null],["Buyer","Vyshnivska silska rada [04333164]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 4,800",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2263098",null],["Reference","2024-01-17",null],["Reference","2020-12-31",null]],"summary":"1 contracts “with VAT” for 28,800 UAH (2024-01-17…2024-01-17), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV)","entity":"8cffb912"},"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":"2024-01-17","ref":"UA-2024-01-24-014720-a-c1","url":"https://prozorro.gov.ua/tender/UA-2024-01-24-014720-a","title":"Posluha iz vstanovlennia ta dostupom do prohramnoho zabezpechennia \"TSNAP SQS.Reiestr","buyer":"Vyshnivska silska rada [04333164]","supplier":"TOV \"SMART-KORP [42402615]","amount":28800,"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/vat-ghost/UA-2263099/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263099/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-2263101/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263101/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-2263097/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263097/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-2263096/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263096/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-2263100/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263100/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-2263098/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263098/index.json"}