{"record":{"code":"UA-2263668","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"ARSENAL-K\" [41013409]","buyer":"TOV Sumyteploenerho [33698892]","amount":1659486.7049999998,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2025-01-08","2025-09-29","2020-11-25"],"id":"UA-2263668","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263668/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263668/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 9,956,920 UAH (2025-01-08…2025-09-29), while the VAT payer registration was cancelled 2020-11-25 (nenadannia deklaratsii protiahom roku).","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"ARSENAL-K\" [41013409]",null],["EDRPOU code","41013409",null],["Buyer","TOV Sumyteploenerho [33698892]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 1,659,487",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2263668",null],["Reference","2025-01-08",null],["Reference","2025-09-29",null],["Reference","2020-11-25",null]],"summary":"2 contracts “with VAT” for 9,956,920 UAH (2025-01-08…2025-09-29), while the VAT payer registration was cancelled 2020-11-25 (nenadannia deklaratsii protiahom roku)","entity":"17cb78d2"},"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":"2025-10-07","ref":"UA-2025-10-07-011136-a-b1","url":"https://prozorro.gov.ua/tender/UA-2025-10-07-011136-a","buyer":"TOV Sumyteploenerho [33698892]","amount":1449061.03,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2025-01-09","ref":"UA-2024-12-20-019436-a-b1","url":"https://prozorro.gov.ua/tender/UA-2024-12-20-019436-a","buyer":"TOV Sumyteploenerho [33698892]","amount":8507859.2,"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-2263668/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263668/index.json"}