{"record":{"code":"UA-2263202","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV «Orkhideia-Sumy»  [38867841]","buyer":"UPRAVLINNIA OSVITY, KULTURY, MOLODI TA SPORTU STEPANIVSKOI SELYSHCHNOI RADY SUMSKOHO RAIONU SUMSKOI OBLASTI [41852055]","amount":25923.333333333332,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2023-12-07","2020-07-31"],"id":"UA-2263202","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263202/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263202/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 155,540 UAH (2023-12-07…2023-12-07), while the VAT payer registration was cancelled 2020-07-31 (inidsutnist postavok ta nenadannia deklaratsii).","facts":[["Company / subject","TOV «Orkhideia-Sumy»  [38867841]",null],["EDRPOU code","38867841",null],["Buyer","UPRAVLINNIA OSVITY, KULTURY, MOLODI TA SPORTU STEPANIVSKOI SELYSHCHNOI RADY SUMSKOHO RAIONU SUMSKOI OBLASTI [41852055]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 25,923",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2263202",null],["Reference","2023-12-07",null],["Reference","2020-07-31",null]],"summary":"2 contracts “with VAT” for 155,540 UAH (2023-12-07…2023-12-07), while the VAT payer registration was cancelled 2020-07-31 (inidsutnist postavok ta nenadannia deklaratsii)","entity":"ba790d7d"},"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":"2023-12-07","ref":"UA-2023-12-08-004066-a-c1","url":"https://prozorro.gov.ua/tender/UA-2023-12-08-004066-a","buyer":"UPRAVLINNIA OSVITY, KULTURY, MOLODI TA SPORTU STEPANIVSKOI SELYSHCHNOI RADY SUMSKOHO RAIONU SUMSKOI OBLASTI [41852055]","supplier":"TOV «Orkhideia-Sumy [38867841]","amount":84980,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2023-12-07","ref":"UA-2023-12-08-007777-a-c1","url":"https://prozorro.gov.ua/tender/UA-2023-12-08-007777-a","buyer":"UPRAVLINNIA OSVITY, KULTURY, MOLODI TA SPORTU STEPANIVSKOI SELYSHCHNOI RADY SUMSKOHO RAIONU SUMSKOI OBLASTI [41852055]","supplier":"TOV «Orkhideia-Sumy [38867841]","amount":70560,"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-2263051/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263051/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-2263046/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263046/index.json","record":"Findings · Supplier with grounds for VAT 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