{"record":{"code":"UA-2264284","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SPIKARD\" [40492859]","buyer":"KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO \"OBLASNYI TERYTORIALNYI TSENTR EKSTRENOI MEDYCHNOI DOPOMOHY TA MEDYTSYNY KATASTROF\" KHERSONSKOI OBLASNOI RADY [26084856]","amount":328850,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2024-08-26","2021-03-31"],"id":"UA-2264284","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264284/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264284/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 1,973,100 UAH (2024-08-26…2024-08-26), while the VAT payer registration was cancelled 2021-03-31 (ie platnykom ied.pod. for stavkoiu bez PDV).","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SPIKARD\" [40492859]",null],["EDRPOU code","40492859",null],["Buyer","KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO \"OBLASNYI TERYTORIALNYI TSENTR EKSTRENOI MEDYCHNOI DOPOMOHY TA MEDYTSYNY KATASTROF\" KHERSONSKOI OBLASNOI RADY [26084856]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 328,850",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2264284",null],["Reference","2024-08-26",null],["Reference","2021-03-31",null]],"summary":"1 contracts “with VAT” for 1,973,100 UAH (2024-08-26…2024-08-26), while the VAT payer registration was cancelled 2021-03-31 (ie platnykom ied.pod. for stavkoiu bez PDV)","entity":"241b50db"},"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":"2024-08-26","ref":"UA-2024-08-07-007408-a-a1","url":"https://prozorro.gov.ua/tender/UA-2024-08-07-007408-a","buyer":"KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO \"OBLASNYI TERYTORIALNYI TSENTR EKSTRENOI MEDYCHNOI DOPOMOHY TA MEDYTSYNY KATASTRO… [26084856]","amount":1973100,"currency":"UAH","more":"procedure: aboveThreshold"}],"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/dasu/UA-41560/","json":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-41560/index.json","record":"Findings · Procurement under monitoring of the State Audit Service","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264286/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264286/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-2264285/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264285/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-2264284/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264284/index.json"}