{"record":{"code":"UA-2263112","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"SPAS\" [41120093]","buyer":"Komunalne pidpryiemstvo \"Teplopostachannia mista Odesy\" [34674102]","amount":6480,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2024-03-29","2019-07-16"],"id":"UA-2263112","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263112/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263112/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 38,880 UAH (2024-03-29…2024-03-29), while the VAT payer registration was cancelled 2019-07-16 (nenadannia deklaratsii protiahom roku).","facts":[["Company / subject","TOV \"SPAS\" [41120093]",null],["EDRPOU code","41120093",null],["Buyer","Komunalne pidpryiemstvo \"Teplopostachannia mista Odesy\" [34674102]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 6,480",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2263112",null],["Reference","2024-03-29",null],["Reference","2019-07-16",null]],"summary":"1 contracts “with VAT” for 38,880 UAH (2024-03-29…2024-03-29), while the VAT payer registration was cancelled 2019-07-16 (nenadannia deklaratsii protiahom roku)","entity":"7400f04e"},"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":"2024-03-29","ref":"UA-2024-01-15-011416-a-a1","url":"https://prozorro.gov.ua/tender/UA-2024-01-15-011416-a","buyer":"Komunalne pidpryiemstvo \"Teplopostachannia mista Odesy [34674102]","supplier":"TOV \"SPAS [41120093]","amount":38880,"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-2263111/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263111/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-2263112/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263112/index.json"}