{"record":{"code":"UA-2264271","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SMACHNENKO\" [39795904]","buyer":"HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]","amount":4867200,"currency":"UAH","records":17,"found":"2026-10-04","refs":["2026-02-09","2026-09-08","2021-05-27"],"id":"UA-2264271","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","why":"Indicator “Supplier with grounds for VAT deregistration”: 17 contracts “with VAT” for 29,203,200 UAH (2026-02-09…2026-09-08), 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","HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 4,867,200",null],["Records behind the indicator","17",null],["Found","4 October 2026",null],["Code","UA-2264271",null],["Reference","2026-02-09",null],["Reference","2026-09-08",null],["Reference","2021-05-27",null]],"summary":"17 contracts “with VAT” for 29,203,200 UAH (2026-02-09…2026-09-08), 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":"2026-09-09","ref":"UA-2026-08-10-004835-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-08-10-004835-a","title":"Lot 1. Dzhem malynovyi","buyer":"HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]","amount":2446800,"currency":"UAH","more":"procedure: belowThreshold"},{"kind":"Contract","date":"2026-09-09","ref":"UA-2026-08-10-004835-a-a2","url":"https://prozorro.gov.ua/tender/UA-2026-08-10-004835-a","title":"Lot 2. Dzhem malynovyi","buyer":"HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]","amount":1223400,"currency":"UAH","more":"procedure: belowThreshold"},{"kind":"Contract","date":"2026-09-03","ref":"UA-2026-07-31-008278-a-a7","url":"https://prozorro.gov.ua/tender/UA-2026-07-31-008278-a","title":"Lot 1. Sik vynohradnyi","buyer":"HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]","amount":2034000,"currency":"UAH","more":"procedure: belowThreshold"},{"kind":"Contract","date":"2026-09-01","ref":"UA-2026-07-31-008315-a-a6","url":"https://prozorro.gov.ua/tender/UA-2026-07-31-008315-a","title":"Lot 1. Sik iabluchnyi","buyer":"HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]","amount":1497600,"currency":"UAH","more":"procedure: belowThreshold"},{"kind":"Contract","date":"2026-09-01","ref":"UA-2026-07-31-008315-a-a7","url":"https://prozorro.gov.ua/tender/UA-2026-07-31-008315-a","title":"Lot 2. Sik iabluchnyi","buyer":"HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]","amount":1149600,"currency":"UAH","more":"procedure: belowThreshold"},{"kind":"Contract","date":"2026-09-01","ref":"UA-2026-07-31-008278-a-a5","url":"https://prozorro.gov.ua/tender/UA-2026-07-31-008278-a","title":"Lot 2. Sik vynohradnyi","buyer":"HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]","amount":1178400,"currency":"UAH","more":"procedure: belowThreshold"},{"kind":"Contract","date":"2026-04-15","ref":"UA-2026-03-26-010927-a-c1","url":"https://prozorro.gov.ua/tender/UA-2026-03-26-010927-a","title":"Lot 1. Dzhem abrykosovyi","buyer":"HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]","amount":1884000,"currency":"UAH","more":"procedure: belowThreshold"},{"kind":"Contract","date":"2026-04-15","ref":"UA-2026-03-26-010868-a-c1","url":"https://prozorro.gov.ua/tender/UA-2026-03-26-010868-a","title":"Lot 1. Dzhem iabluchnyi","buyer":"HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]","amount":1758000,"currency":"UAH","more":"procedure: belowThreshold"},{"kind":"Contract","date":"2026-04-15","ref":"UA-2026-03-26-010868-a-c2","url":"https://prozorro.gov.ua/tender/UA-2026-03-26-010868-a","title":"Lot 2. Dzhem iabluchnyi","buyer":"HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]","amount":1758000,"currency":"UAH","more":"procedure: belowThreshold"},{"kind":"Contract","date":"2026-04-15","ref":"UA-2026-03-26-010897-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-03-26-010897-a","title":"Lot 1. Dzhem malynovyi","buyer":"HOLOVNE UPRAVLINNIA NATSIONALNOI HVARDII UKRAINY [08803498]","amount":2298000,"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-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-2264266/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264266/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-2264271/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264271/index.json"}