{"record":{"code":"UA-2264013","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"ENERHOSERVIS SMART\" [42487751]","buyer":"KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO KYIVSKOI OBLASNOI RADY \"OBLASNYI DYTIACHYI SANATORII \"POLIANA\" [19424984]","amount":746287.9583333334,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2024-02-12","2024-11-21","2019-12-28"],"id":"UA-2264013","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264013/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264013/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 4,477,728 UAH (2024-02-12…2024-11-21), while the VAT payer registration was cancelled 2019-12-28 (inidsutnist postavok ta nenadannia deklaratsii).","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"ENERHOSERVIS SMART\" [42487751]",null],["EDRPOU code","42487751",null],["Buyer","KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO KYIVSKOI OBLASNOI RADY \"OBLASNYI DYTIACHYI SANATORII \"POLIANA\" [19424984]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 746,288",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2264013",null],["Reference","2024-02-12",null],["Reference","2024-11-21",null],["Reference","2019-12-28",null]],"summary":"2 contracts “with VAT” for 4,477,728 UAH (2024-02-12…2024-11-21), while the VAT payer registration was cancelled 2019-12-28 (inidsutnist postavok ta nenadannia deklaratsii)","entity":"392ccc08"},"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":"2024-11-25","ref":"UA-2024-11-25-014171-a-b1","url":"https://prozorro.gov.ua/tender/UA-2024-11-25-014171-a","buyer":"KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO KYIVSKOI OBLASNOI RADY \"OBLASNYI DYTIACHYI SANATORII \"POLIANA [19424984]","amount":1271688,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2024-02-12","ref":"UA-2024-02-13-013794-a-a1","url":"https://prozorro.gov.ua/tender/UA-2024-02-13-013794-a","buyer":"KNP KOR ODS \"Poliana [19424984]","supplier":"TOV \"ENERHOSERVIS SMART [42487751]","amount":3206039.75,"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-2583882/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2583882/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264013/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264013/index.json"}