{"record":{"code":"UA-2263659","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"ABRIS \"LYBIDEIA\" [20631731]","buyer":"Viddil osvity vykonavchoho komitetu Pomichnianskoi miskoi rady [41765931]","amount":100000,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2023-10-05","2019-12-31"],"id":"UA-2263659","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263659/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263659/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 600,000 UAH (2023-10-05…2023-10-05), while the VAT payer registration was cancelled 2019-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV).","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"ABRIS \"LYBIDEIA\" [20631731]",null],["EDRPOU code","20631731",null],["Buyer","Viddil osvity vykonavchoho komitetu Pomichnianskoi miskoi rady [41765931]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 100,000",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2263659",null],["Reference","2023-10-05",null],["Reference","2019-12-31",null]],"summary":"2 contracts “with VAT” for 600,000 UAH (2023-10-05…2023-10-05), while the VAT payer registration was cancelled 2019-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV)","entity":"b5776081"},"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":"2023-10-05","ref":"UA-2023-10-05-004684-a-c1","url":"https://prozorro.gov.ua/tender/UA-2023-10-05-004684-a","buyer":"Viddil osvity vykonavchoho komitetu Pomichnianskoi miskoi rady [41765931]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"ABRIS \"LYBIDEIA [20631731]","amount":300000,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2023-10-05","ref":"UA-2023-10-05-007174-a-b1","url":"https://prozorro.gov.ua/tender/UA-2023-10-05-007174-a","buyer":"Viddil osvity vykonavchoho komitetu Pomichnianskoi miskoi rady [41765931]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"ABRIS \"LYBIDEIA [20631731]","amount":300000,"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-2264534/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264534/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-2264533/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264533/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-2263659/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263659/index.json"}