{"record":{"code":"UA-2264334","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"UPRAVLIAIUCHA KOMPANIIA \"TEPLODIM\" [42192127]","buyer":"Upravlinnia komunalnoi vlasnosti Kaluskoi miskoi rady  [25668684]","amount":4865,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2022-06-27","2021-12-31"],"id":"UA-2264334","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264334/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264334/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 29,190 UAH (2022-06-27…2022-06-27), while the VAT payer registration was cancelled 2021-12-31 (plat.ied.pod.III hr.perekh.na stavku bezPDV); VAT in the price ≈ 4,865 UAH.","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"UPRAVLIAIUCHA KOMPANIIA \"TEPLODIM\" [42192127]",null],["EDRPOU code","42192127",null],["Buyer","Upravlinnia komunalnoi vlasnosti Kaluskoi miskoi rady  [25668684]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 4,865",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2264334",null],["Reference","2022-06-27",null],["Reference","2021-12-31",null]],"summary":"2 contracts “with VAT” for 29,190 UAH (2022-06-27…2022-06-27), while the VAT payer registration was cancelled 2021-12-31 (plat.ied.pod.III hr.perekh.na stavku bezPDV); VAT in the price ≈ 4,865 UAH","entity":"de41306e"},"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":"2022-06-27","ref":"UA-2022-06-29-003956-a-b1","url":"https://prozorro.gov.ua/tender/UA-2022-06-29-003956-a","buyer":"Upravlinnia komunalnoi vlasnosti Kaluskoi miskoi rady [25668684]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"UPRAVLIAIUCHA KOMPANIIA \"TEPLODIM [42192127]","amount":23360,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-06-27","ref":"UA-2022-06-29-004025-a-b1","url":"https://prozorro.gov.ua/tender/UA-2022-06-29-004025-a","buyer":"Upravlinnia komunalnoi vlasnosti Kaluskoi miskoi rady [25668684]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"UPRAVLIAIUCHA KOMPANIIA \"TEPLODIM [42192127]","amount":5830,"currency":"UAH","more":"procedure: reporting"}],"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/split/UA-1523388/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1523388/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264334/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264334/index.json"}