{"record":{"code":"UA-2264259","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SMART-KORP\" [42402615]","buyer":"Vykonavchyi komitet Kovelskoi miskoi rady [04051313]","amount":12400,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2024-01-23","2020-12-31"],"id":"UA-2264259","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264259/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264259/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 74,400 UAH (2024-01-23…2024-01-23), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV).","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SMART-KORP\" [42402615]",null],["EDRPOU code","42402615",null],["Buyer","Vykonavchyi komitet Kovelskoi miskoi rady [04051313]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 12,400",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2264259",null],["Reference","2024-01-23",null],["Reference","2020-12-31",null]],"summary":"1 contracts “with VAT” for 74,400 UAH (2024-01-23…2024-01-23), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV)","entity":"436b44b5"},"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":"2024-01-23","ref":"UA-2024-02-01-011731-a-c1","url":"https://prozorro.gov.ua/tender/UA-2024-02-01-011731-a","buyer":"Vykonavchyi komitet Kovelskoi miskoi rady [04051313]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SMART-KORP [42402615]","amount":74400,"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. 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