{"record":{"code":"UA-2263161","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"CHERNIVETSKYI KHLIBOKOMBINAT\" [03293304]","buyer":"HERTSAIVSKA MISKA RADA CHERNIVETSKOHO RAIONU CHERNIVETSKOI OBLASTI [21423970]","amount":107338.25,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2022-03-02","2024-01-24","2022-02-22"],"id":"UA-2263161","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263161/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263161/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 644,030 UAH (2022-03-02…2024-01-24), while the VAT payer registration was cancelled 2022-02-22 (likvidatsiia for vlasnym bazhanniam); VAT in the price ≈ 107,338 UAH.","facts":[["Company / subject","TOV \"CHERNIVETSKYI KHLIBOKOMBINAT\" [03293304]",null],["EDRPOU code","03293304",null],["Buyer","HERTSAIVSKA MISKA RADA CHERNIVETSKOHO RAIONU CHERNIVETSKOI OBLASTI [21423970]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 107,338",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2263161",null],["Reference","2022-03-02",null],["Reference","2024-01-24",null],["Reference","2022-02-22",null]],"summary":"2 contracts “with VAT” for 644,030 UAH (2022-03-02…2024-01-24), while the VAT payer registration was cancelled 2022-02-22 (likvidatsiia for vlasnym bazhanniam); VAT in the price ≈ 107,338 UAH","entity":"d77fce47"},"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":"2024-01-24","ref":"UA-2024-01-08-002900-a-a1","url":"https://prozorro.gov.ua/tender/UA-2024-01-08-002900-a","buyer":"HERTSAIVSKA MISKA RADA CHERNIVETSKOHO RAIONU CHERNIVETSKOI OBLASTI [21423970]","supplier":"TOV \"CHERNIVETSKYI KHLIBOKOMBINAT [03293304]","amount":167480,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2022-03-02","ref":"UA-2022-01-28-006181-c-a1","url":"https://prozorro.gov.ua/tender/UA-2022-01-28-006181-c","buyer":"HERTSAIVSKA MISKA RADA CHERNIVETSKOHO RAIONU CHERNIVETSKOI OBLASTI [21423970]","supplier":"AT \"CHERNIVETSKYI KHLIBOKOMBINAT [03293304]","amount":476549.5,"currency":"UAH","more":"procedure: aboveThresholdUA"}],"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-2263162/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263162/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-2263166/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263166/index.json","record":"Findings · Supplier with grounds for VAT 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