{"record":{"code":"UA-2263713","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM\" [43985115]","buyer":"VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]","amount":166666.66666666666,"currency":"UAH","records":26,"found":"2026-10-04","refs":["2022-12-01","2022-12-21","2022-01-28"],"id":"UA-2263713","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263713/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263713/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 26 contracts “with VAT” for 1,000,000 UAH (2022-12-01…2022-12-21), while the VAT payer registration was cancelled 2022-01-28 (inidsutnist postavok ta nenadannia deklaratsii); VAT in the price ≈ 166,667 UAH.","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM\" [43985115]",null],["EDRPOU code","43985115",null],["Buyer","VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 166,667",null],["Records behind the indicator","26",null],["Found","4 October 2026",null],["Code","UA-2263713",null],["Reference","2022-12-01",null],["Reference","2022-12-21",null],["Reference","2022-01-28",null]],"summary":"26 contracts “with VAT” for 1,000,000 UAH (2022-12-01…2022-12-21), while the VAT payer registration was cancelled 2022-01-28 (inidsutnist postavok ta nenadannia deklaratsii); VAT in the price ≈ 166,667 UAH","entity":"50cf75c0"},"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":"2022-12-01","ref":"UA-2022-12-05-009304-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-12-05-009304-a","buyer":"VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM [43985115]","amount":500,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-12-01","ref":"UA-2022-12-05-009870-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-12-05-009870-a","buyer":"VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM [43985115]","amount":19000,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-12-01","ref":"UA-2022-12-05-010607-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-12-05-010607-a","buyer":"VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM [43985115]","amount":7570,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-12-01","ref":"UA-2022-12-05-011210-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-12-05-011210-a","buyer":"VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM [43985115]","amount":45669,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-12-01","ref":"UA-2022-12-05-011636-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-12-05-011636-a","buyer":"VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM [43985115]","amount":1200,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-12-01","ref":"UA-2022-12-05-011975-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-12-05-011975-a","buyer":"VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM [43985115]","amount":140,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-12-01","ref":"UA-2022-12-05-012521-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-12-05-012521-a","buyer":"VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM [43985115]","amount":25500,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-12-01","ref":"UA-2022-12-06-002876-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-12-06-002876-a","buyer":"VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM [43985115]","amount":39000,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-12-01","ref":"UA-2022-12-06-003313-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-12-06-003313-a","buyer":"VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM [43985115]","amount":25380,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-12-01","ref":"UA-2022-12-06-003712-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-12-06-003712-a","buyer":"VYKONAVCHYI KOMITET HOLOPRYSTANSKOI MISKOI RADY KHERSONSKOI OBLASTI [04059929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"BILHREM [43985115]","amount":3500,"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/split/UA-1521268/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1521268/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1521267/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1521267/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263714/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263714/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-2263713/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263713/index.json"}