{"record":{"code":"UA-2263760","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"VILSA\" [41387041]","buyer":"Derzhavnyi Navchalnyi Zaklad \"Skalatskyi Profesiinyi Litsei\" [02547642]","amount":735.25,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2022-02-14","2022-09-01","2019-09-30"],"id":"UA-2263760","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263760/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263760/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 4,412 UAH (2022-02-14…2022-09-01), while the VAT payer registration was cancelled 2019-09-30 (plat.ied.pod.III hr.perekh.na stavku bezPDV); VAT in the price ≈ 735 UAH.","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"VILSA\" [41387041]",null],["EDRPOU code","41387041",null],["Buyer","Derzhavnyi Navchalnyi Zaklad \"Skalatskyi Profesiinyi Litsei\" [02547642]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 735",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2263760",null],["Reference","2022-02-14",null],["Reference","2022-09-01",null],["Reference","2019-09-30",null]],"summary":"2 contracts “with VAT” for 4,412 UAH (2022-02-14…2022-09-01), while the VAT payer registration was cancelled 2019-09-30 (plat.ied.pod.III hr.perekh.na stavku bezPDV); VAT in the price ≈ 735 UAH","entity":"f9f5a049"},"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":"2022-09-01","ref":"UA-2022-09-01-004110-a-b1","url":"https://prozorro.gov.ua/tender/UA-2022-09-01-004110-a","buyer":"Derzhavnyi Navchalnyi Zaklad \"Skalatskyi Profesiinyi Litsei [02547642]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"VILSA [41387041]","amount":1980,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-02-14","ref":"UA-2022-02-15-006599-b-b1","url":"https://prozorro.gov.ua/tender/UA-2022-02-15-006599-b","buyer":"Derzhavnyi Navchalnyi Zaklad \"Skalatskyi Profesiinyi Litsei [02547642]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"VILSA [41387041]","amount":2431.5,"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-2263761/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263761/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-2263760/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263760/index.json"}