{"record":{"code":"UA-2263120","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"Smart Elektronik\" [40148385]","buyer":"komunalnyi zaklad Bilotserkivskoi miskoi rady dytiacho-iunatska sportyvna shkola \"IUnist\" [36210918]","amount":6973.2,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2022-11-03","2022-01-25"],"id":"UA-2263120","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263120/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263120/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 41,839 UAH (2022-11-03…2022-11-03), while the VAT payer registration was cancelled 2022-01-25 (nadannia deklaratsii pro inidsutnist postavok); VAT in the price ≈ 6,973 UAH.","facts":[["Company / subject","TOV \"Smart Elektronik\" [40148385]",null],["EDRPOU code","40148385",null],["Buyer","komunalnyi zaklad Bilotserkivskoi miskoi rady dytiacho-iunatska sportyvna shkola \"IUnist\" [36210918]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 6,973",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2263120",null],["Reference","2022-11-03",null],["Reference","2022-01-25",null]],"summary":"1 contracts “with VAT” for 41,839 UAH (2022-11-03…2022-11-03), while the VAT payer registration was cancelled 2022-01-25 (nadannia deklaratsii pro inidsutnist postavok); VAT in the price ≈ 6,973 UAH","entity":"f900d389"},"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":"2022-11-03","ref":"UA-2022-11-08-011691-a-c1","url":"https://prozorro.gov.ua/tender/UA-2022-11-08-011691-a","buyer":"komunalnyi zaklad Bilotserkivskoi miskoi rady dytiacho-iunatska sportyvna shkola \"IUnist [36210918]","supplier":"TOV \"Smart Elektronik [40148385]","amount":41839.2,"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-2263120/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263120/index.json"}