{"record":{"code":"UA-2264254","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SMART BUD UKRAINA\" [43556050]","buyer":"Kompleks spetsialnykh ob'iektiv  \"Fortetsia\" MVS Ukrainy [36025234]","amount":8068.658333333333,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2022-08-12","2021-04-28"],"id":"UA-2264254","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264254/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264254/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 48,412 UAH (2022-08-12…2022-08-12), while the VAT payer registration was cancelled 2021-04-28 (nenadannia deklaratsii protiahom roku); VAT in the price ≈ 8,069 UAH.","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SMART BUD UKRAINA\" [43556050]",null],["EDRPOU code","43556050",null],["Buyer","Kompleks spetsialnykh ob'iektiv  \"Fortetsia\" MVS Ukrainy [36025234]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 8,069",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2264254",null],["Reference","2022-08-12",null],["Reference","2021-04-28",null]],"summary":"1 contracts “with VAT” for 48,412 UAH (2022-08-12…2022-08-12), while the VAT payer registration was cancelled 2021-04-28 (nenadannia deklaratsii protiahom roku); VAT in the price ≈ 8,069 UAH","entity":"11aec788"},"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":"2022-08-12","ref":"UA-2022-08-18-008954-a-b1","url":"https://prozorro.gov.ua/tender/UA-2022-08-18-008954-a","buyer":"Kompleks spetsialnykh ob'iektiv  \"Fortetsia\" MVS Ukrainy [36025234]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SMART BUD UKRAINA [43556050]","amount":48411.95,"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-2264254/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264254/index.json"}