{"record":{"code":"UA-2264266","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SMACHNENKO\" [39795904]","buyer":"BAZA ZABEZPECHENNIA NATSIONALNOI HVARDII UKRAINY (VIISKOVA CHASTYNA 3075) [45134733]","amount":349500,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2025-08-11","2025-11-24","2021-05-27"],"id":"UA-2264266","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264266/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264266/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 2,097,000 UAH (2025-08-11…2025-11-24), while the VAT payer registration was cancelled 2021-05-27 (inidsutnist postavok ta nenadannia deklaratsii).","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SMACHNENKO\" [39795904]",null],["EDRPOU code","39795904",null],["Buyer","BAZA ZABEZPECHENNIA NATSIONALNOI HVARDII UKRAINY (VIISKOVA CHASTYNA 3075) [45134733]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 349,500",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2264266",null],["Reference","2025-08-11",null],["Reference","2025-11-24",null],["Reference","2021-05-27",null]],"summary":"2 contracts “with VAT” for 2,097,000 UAH (2025-08-11…2025-11-24), while the VAT payer registration was cancelled 2021-05-27 (inidsutnist postavok ta nenadannia deklaratsii)","entity":"377528a4"},"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":"2025-11-25","ref":"UA-2025-11-04-015550-a-b3","url":"https://prozorro.gov.ua/tender/UA-2025-11-04-015550-a","buyer":"BAZA ZABEZPECHENNIA NATSIONALNOI HVARDII UKRAINY (VIISKOVA CHASTYNA 3075) [45134733]","amount":1044000,"currency":"UAH","more":"procedure: belowThreshold"},{"kind":"Contract","date":"2025-08-11","ref":"UA-2025-07-18-010031-a-b1","url":"https://prozorro.gov.ua/tender/UA-2025-07-18-010031-a","buyer":"BAZA ZABEZPECHENNIA NATSIONALNOI HVARDII UKRAINY (VIISKOVA CHASTYNA 3075) [45134733]","amount":1053000,"currency":"UAH","more":"procedure: belowThreshold"}],"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/stack/UA-2363730/","json":"https://worldwide-corruption.com/record/ukraine/findings/stack/UA-2363730/index.json","record":"Findings · Several indicators on one party","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/duplicate/UA-291550/","json":"https://worldwide-corruption.com/record/ukraine/findings/duplicate/UA-291550/index.json","record":"Findings · Duplicate records in the data","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/corrupt-link/UA-2270738/","json":"https://worldwide-corruption.com/record/ukraine/findings/corrupt-link/UA-2270738/index.json","record":"Findings · Link to the register of corruption offenders","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264272/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264272/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-2264271/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264271/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-2264270/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264270/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-2264268/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264268/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-2264267/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264267/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-2264269/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264269/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-2264266/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264266/index.json"}