{"record":{"code":"UA-2263109","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"SMACHNENKO\" [39795904]","buyer":"SHPOLIANSKA MISKA RADA OB'IEDNANOI TERYTORIALNOI HROMADY [04061576]","amount":531883.0733333334,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2024-12-27","2021-05-27"],"id":"UA-2263109","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263109/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263109/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 3,191,298 UAH (2024-12-27…2024-12-27), 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","SHPOLIANSKA MISKA RADA OB'IEDNANOI TERYTORIALNOI HROMADY [04061576]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 531,883",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2263109",null],["Reference","2024-12-27",null],["Reference","2021-05-27",null]],"summary":"2 contracts “with VAT” for 3,191,298 UAH (2024-12-27…2024-12-27), 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":"2024-12-27","ref":"UA-2024-12-17-001251-a-c1","url":"https://prozorro.gov.ua/tender/UA-2024-12-17-001251-a","buyer":"SHPOLIANSKA MISKA RADA OB'IEDNANOI TERYTORIALNOI HROMADY [04061576]","amount":2628174,"currency":"UAH","more":"procedure: priceQuotation"},{"kind":"Contract","date":"2024-12-27","ref":"UA-2024-12-17-000584-a-c1","url":"https://prozorro.gov.ua/tender/UA-2024-12-17-000584-a","buyer":"SHPOLIANSKA MISKA RADA OB'IEDNANOI TERYTORIALNOI HROMADY [04061576]","amount":1043694,"currency":"UAH","more":"procedure: priceQuotation"}],"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/splitday/UA-1610243/","json":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1610243/index.json","record":"Findings · Contract splitting on one day","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-34323/","json":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-34323/index.json","record":"Findings · Procurement under monitoring of the State Audit Service","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1520183/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1520183/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263106/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263106/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-2263105/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263105/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-2263103/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263103/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-2263108/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263108/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-2263107/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263107/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-2263104/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263104/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-2263102/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263102/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-2263206/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263206/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-2263109/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263109/index.json"}