{"record":{"code":"UA-2264286","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SPIKARD\" [40492859]","buyer":"Komunalne nekomertsiine pidpryiemstvo \"KHmelnytskyi oblasnyi tsentr ekstrenoi medychnoi dopomohy ta medytsyny katastrof\" KHmelnytskoi oblasnoi rady [26514713]","amount":3188930,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2025-05-16","2025-07-10","2021-03-31"],"id":"UA-2264286","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","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 19,133,580 UAH (2025-05-16…2025-07-10), 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 \"KHmelnytskyi oblasnyi tsentr ekstrenoi medychnoi dopomohy ta medytsyny katastrof\" KHmelnytskoi oblasnoi rady [26514713]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 3,188,930",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2264286",null],["Reference","2025-05-16",null],["Reference","2025-07-10",null],["Reference","2021-03-31",null]],"summary":"2 contracts “with VAT” for 19,133,580 UAH (2025-05-16…2025-07-10), 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":"2025-07-10","ref":"UA-2025-06-24-013301-a-c1","url":"https://prozorro.gov.ua/tender/UA-2025-06-24-013301-a","buyer":"Komunalne nekomertsiine pidpryiemstvo \"KHmelnytskyi oblasnyi tsentr ekstrenoi medychnoi dopomohy ta medytsyny katastrof… [26514713]","amount":9670680,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2025-05-19","ref":"UA-2025-04-23-010397-a-a1","url":"https://prozorro.gov.ua/tender/UA-2025-04-23-010397-a","buyer":"Komunalne nekomertsiine pidpryiemstvo \"KHmelnytskyi oblasnyi tsentr ekstrenoi medychnoi dopomohy ta medytsyny katastrof… [26514713]","amount":9462900,"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-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","record":"Findings · Supplier with grounds for VAT deregistration","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"}