{"record":{"code":"UA-2264342","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"KHARBOR ENERDZHY\" [41705516]","buyer":"Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]","amount":38480339.998333335,"currency":"UAH","records":14,"found":"2026-10-04","refs":["2026-05-21","2026-08-05","2020-09-28"],"id":"UA-2264342","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264342/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264342/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 14 contracts “with VAT” for 230,882,040 UAH (2026-05-21…2026-08-05), while the VAT payer registration was cancelled 2020-09-28 (nadannia deklaratsii pro inidsutnist postavok).","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"KHARBOR ENERDZHY\" [41705516]",null],["EDRPOU code","41705516",null],["Buyer","Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 38,480,340",null],["Records behind the indicator","14",null],["Found","4 October 2026",null],["Code","UA-2264342",null],["Reference","2026-05-21",null],["Reference","2026-08-05",null],["Reference","2020-09-28",null]],"summary":"14 contracts “with VAT” for 230,882,040 UAH (2026-05-21…2026-08-05), while the VAT payer registration was cancelled 2020-09-28 (nadannia deklaratsii pro inidsutnist postavok)","entity":"c610f29e"},"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":"2026-08-10","ref":"UA-2026-08-10-008321-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-08-10-008321-a","title":"Rekonstruktsiia teplovykh merezh zi vstanovlenniam rezervnoho teploheneruiuchoho obladnannia (blochno-modulnoi kotelni) bilia isnuiuchoho tsentralnoho teplovoho punktu u misti Sumy po vul. *****","buyer":"Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]","amount":24205084.18,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2026-08-10","ref":"UA-2026-08-10-009412-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-08-10-009412-a","title":"Rekonstruktsiia teplovykh merezh zi vstanovlenniam rezervnoho teploheneruiuchoho obladnannia (blochno-modulnoi kotelni) bilia isnuiuchoho tsentralnoho teplovoho punktu u misti Sumy po pr. *****","buyer":"Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]","amount":19372512.92,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2026-08-10","ref":"UA-2026-08-10-009798-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-08-10-009798-a","title":"Rekonstruktsiia teplovykh merezh zi vstanovlenniam rezervnoho teploheneruiuchoho obladnannia (blochno-modulnoi kotelni) bilia isnuiuchoho tsentralnoho teplovoho punktu u misti Sumy po vul. *****","buyer":"Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]","amount":19372512.92,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2026-08-10","ref":"UA-2026-08-10-011222-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-08-10-011222-a","title":"Rekonstruktsiia teplovykh merezh zi vstanovlenniam rezervnoho teploheneruiuchoho obladnannia (blochno-modulnoi kotelni) bilia isnuiuchoho tsentralnoho teplovoho punktu u misti Sumy po pr. *****","buyer":"Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]","amount":24205084.18,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2026-08-10","ref":"UA-2026-08-10-011310-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-08-10-011310-a","title":"Rekonstruktsiia teplovykh merezh zi vstanovlenniam rezervnoho teploheneruiuchoho obladnannia (blochno-modulnoi kotelni) bilia isnuiuchoho tsentralnoho teplovoho punktu u misti Sumy po vul. *****","buyer":"Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]","amount":17140560.15,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2026-08-10","ref":"UA-2026-08-10-011447-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-08-10-011447-a","title":"Rekonstruktsiia teplovykh merezh zi vstanovlenniam rezervnoho teploheneruiuchoho obladnannia (blochno-modulnoi kotelni) bilia isnuiuchoho tsentralnoho teplovoho punktu u misti Sumy po vul. *****","buyer":"Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]","amount":17140560.15,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2026-07-24","ref":"UA-2026-07-24-010373-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-07-24-010373-a","title":"Rekonstruktsiia teplovykh merezh zi vstanovlenniam rezervnoho teploheneruiuchoho obladnannia (blochno-modulnoi kotelni) bilia isnuiuchoho tsentralnoho teplovoho punktu u misti Sumy po pr. *****","buyer":"Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]","amount":17140560.15,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2026-07-24","ref":"UA-2026-07-24-010427-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-07-24-010427-a","title":"Rekonstruktsiia teplovykh merezh zi vstanovlenniam rezervnoho teploheneruiuchoho obladnannia (blochno-modulnoi kotelni) bilia isnuiuchoho tsentralnoho teplovoho punktu u misti Sumy po vul. *****","buyer":"Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]","amount":16933419.52,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2026-07-24","ref":"UA-2026-07-24-010459-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-07-24-010459-a","title":"Rekonstruktsiia teplovykh merezh zi vstanovlenniam rezervnoho teploheneruiuchoho obladnannia (blochno-modulnoi kotelni) bilia isnuiuchoho tsentralnoho teplovoho punktu u misti Sumy po vul. *****","buyer":"Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]","amount":24205084.18,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2026-06-15","ref":"UA-2026-06-12-012680-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-06-12-012680-a","title":"Rekonstruktsiia teplovykh merezh zi vstanovlenniam rezervnoho teploheneruiuchoho obladnannia (blochno-modulnoi kotelni) bilia isnuiuchoho tsentralnoho teplovoho punktu u misti Sumy po vul. *****","buyer":"Upravlinnia kapitalnoho budivnytstva ta dorozhnoho hospodarstva Sumskoi miskoi rady [00433331]","amount":10177130.64,"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/plan-late/UA-2614408/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2614408/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/duplicate/UA-296681/","json":"https://worldwide-corruption.com/record/ukraine/findings/duplicate/UA-296681/index.json","record":"Findings · Duplicate records in the data","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/duplicate/UA-296679/","json":"https://worldwide-corruption.com/record/ukraine/findings/duplicate/UA-296679/index.json","record":"Findings · Duplicate records in the data","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/duplicate/UA-296680/","json":"https://worldwide-corruption.com/record/ukraine/findings/duplicate/UA-296680/index.json","record":"Findings · Duplicate records in the data","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17106/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17106/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17105/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17105/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17109/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17109/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17108/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17108/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17107/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17107/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17111/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17111/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17103/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17103/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17110/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17110/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17104/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17104/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17099/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17099/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17101/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17101/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17100/","json":"https://worldwide-corruption.com/record/ukraine/findings/bigdirect/UA-17100/index.json","record":"Findings · Large contract without a procedure","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/captive/UA-21513/","json":"https://worldwide-corruption.com/record/ukraine/findings/captive/UA-21513/index.json","record":"Findings · Supplier lives on one buyer without competition","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264342/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264342/index.json"}