{"record":{"code":"UA-2264272","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SMACHNENKO\" [39795904]","buyer":"Departament osvity ta humanitarnoi polityky CHerkaskoi miskoi rady [36299692]","amount":6208923.001666666,"currency":"UAH","records":7,"found":"2026-10-04","refs":["2025-01-03","2025-03-19","2021-05-27"],"id":"UA-2264272","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","why":"Indicator “Supplier with grounds for VAT deregistration”: 7 contracts “with VAT” for 37,253,538 UAH (2025-01-03…2025-03-19), 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","Departament osvity ta humanitarnoi polityky CHerkaskoi miskoi rady [36299692]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 6,208,923",null],["Records behind the indicator","7",null],["Found","4 October 2026",null],["Code","UA-2264272",null],["Reference","2025-01-03",null],["Reference","2025-03-19",null],["Reference","2021-05-27",null]],"summary":"7 contracts “with VAT” for 37,253,538 UAH (2025-01-03…2025-03-19), 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":"2025-03-19","ref":"UA-2025-03-11-014039-a-c1","url":"https://prozorro.gov.ua/tender/UA-2025-03-11-014039-a","buyer":"Departament osvity ta humanitarnoi polityky CHerkaskoi miskoi rady [36299692]","amount":2978646.36,"currency":"UAH","more":"procedure: priceQuotation"},{"kind":"Contract","date":"2025-02-21","ref":"UA-2025-02-17-013673-a-b1","url":"https://prozorro.gov.ua/tender/UA-2025-02-17-013673-a","buyer":"Departament osvity ta humanitarnoi polityky CHerkaskoi miskoi rady [36299692]","amount":2227033.8,"currency":"UAH","more":"procedure: priceQuotation"},{"kind":"Contract","date":"2025-02-04","ref":"UA-2025-01-14-007751-a-c1","url":"https://prozorro.gov.ua/tender/UA-2025-01-14-007751-a","buyer":"Departament osvity ta humanitarnoi polityky CHerkaskoi miskoi rady [36299692]","amount":7277662.47,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2025-02-04","ref":"UA-2025-01-14-007822-a-a1","url":"https://prozorro.gov.ua/tender/UA-2025-01-14-007822-a","buyer":"Departament osvity ta humanitarnoi polityky CHerkaskoi miskoi rady [36299692]","amount":1714103.14,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2025-01-15","ref":"UA-2025-01-08-008851-a-a1","url":"https://prozorro.gov.ua/tender/UA-2025-01-08-008851-a","buyer":"Departament osvity ta humanitarnoi polityky CHerkaskoi miskoi rady [36299692]","amount":9923385.6,"currency":"UAH","more":"procedure: priceQuotation"},{"kind":"Contract","date":"2025-01-15","ref":"UA-2025-01-08-008891-a-b1","url":"https://prozorro.gov.ua/tender/UA-2025-01-08-008891-a","buyer":"Departament osvity ta humanitarnoi polityky CHerkaskoi miskoi rady [36299692]","amount":2068395.6,"currency":"UAH","more":"procedure: priceQuotation"},{"kind":"Contract","date":"2025-01-07","ref":"UA-2024-12-31-006697-a-b1","url":"https://prozorro.gov.ua/tender/UA-2024-12-31-006697-a","buyer":"Departament osvity ta humanitarnoi polityky CHerkaskoi miskoi rady [36299692]","amount":17384274,"currency":"UAH","more":"procedure: priceQuotation"}],"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-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-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-2264272/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264272/index.json"}