{"record":{"code":"UA-2263788","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"HOLFSTRIM-SUMY\" [33218741]","buyer":"Sumskyi doshkilnyi navchalnyi zaklad (iasla-sadok) №2 \"IAsochka m.Sumy, Sumskoi oblasti [21111821]","amount":1166.6666666666667,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2024-02-12","2019-06-30"],"id":"UA-2263788","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263788/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263788/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 7,000 UAH (2024-02-12…2024-02-12), while the VAT payer registration was cancelled 2019-06-30 (ie platnykom ied.pod. for stavkoiu bez PDV).","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"HOLFSTRIM-SUMY\" [33218741]",null],["EDRPOU code","33218741",null],["Buyer","Sumskyi doshkilnyi navchalnyi zaklad (iasla-sadok) №2 \"IAsochka m.Sumy, Sumskoi oblasti [21111821]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 1,167",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2263788",null],["Reference","2024-02-12",null],["Reference","2019-06-30",null]],"summary":"1 contracts “with VAT” for 7,000 UAH (2024-02-12…2024-02-12), while the VAT payer registration was cancelled 2019-06-30 (ie platnykom ied.pod. for stavkoiu bez PDV)","entity":"4066ca4a"},"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":"2024-02-12","ref":"UA-2024-02-13-007796-a-c1","url":"https://prozorro.gov.ua/tender/UA-2024-02-13-007796-a","buyer":"Sumskyi doshkilnyi navchalnyi zaklad (iasla-sadok) №2 \"IAsochka m.Sumy, Sumskoi oblasti [21111821]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"HOLFSTRIM-SUMY [33218741]","amount":7000,"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/plan-late/UA-2331078/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2331078/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263787/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263787/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-2263788/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263788/index.json"}