{"record":{"code":"UA-2263102","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"SMACHNENKO\" [39795904]","buyer":"VYKONAVCHYI KOMITET IERKIVSKOI SELYSHCHNOI RADY [04409358]","amount":22754.24,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2024-01-03","2021-05-27"],"id":"UA-2263102","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263102/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263102/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 136,525 UAH (2024-01-03…2024-01-03), while the VAT payer registration was cancelled 2021-05-27 (inidsutnist postavok ta nenadannia deklaratsii).","facts":[["Company / subject","TOV \"SMACHNENKO\" [39795904]",null],["EDRPOU code","39795904",null],["Buyer","VYKONAVCHYI KOMITET IERKIVSKOI SELYSHCHNOI RADY [04409358]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 22,754",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2263102",null],["Reference","2024-01-03",null],["Reference","2021-05-27",null]],"summary":"1 contracts “with VAT” for 136,525 UAH (2024-01-03…2024-01-03), while the VAT payer registration was cancelled 2021-05-27 (inidsutnist postavok ta nenadannia deklaratsii)","entity":"b360aa40"},"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":"2024-01-03","ref":"UA-2023-12-12-017085-a-c1","url":"https://prozorro.gov.ua/tender/UA-2023-12-12-017085-a","buyer":"VYKONAVCHYI KOMITET IERKIVSKOI SELYSHCHNOI RADY [04409358]","supplier":"TOV \"SMACHNENKO [39795904]","amount":136525.44,"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. 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