{"record":{"code":"UA-2264457","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU NAUKOVO-VYROBNYCHA KOMERTSIINA FIRMA \"NIU KOM\" LTD [22847582]","buyer":"KP \"CHernivetske miske komunalne pidriadne shliakhovo-ekspluatatsiine pidpryiemstvo\" [03357562]","amount":366.6666666666667,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2022-12-13","2023-05-29","2019-07-01"],"id":"UA-2264457","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264457/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264457/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 2,200 UAH (2022-12-13…2023-05-29), while the VAT payer registration was cancelled 2019-07-01 (obsiahy prodazhu goodsiin < nizh vyznacheni at Kodeksi); VAT in the price ≈ 367 UAH.","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU NAUKOVO-VYROBNYCHA KOMERTSIINA FIRMA \"NIU KOM\" LTD [22847582]",null],["EDRPOU code","22847582",null],["Buyer","KP \"CHernivetske miske komunalne pidriadne shliakhovo-ekspluatatsiine pidpryiemstvo\" [03357562]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 367",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2264457",null],["Reference","2022-12-13",null],["Reference","2023-05-29",null],["Reference","2019-07-01",null]],"summary":"2 contracts “with VAT” for 2,200 UAH (2022-12-13…2023-05-29), while the VAT payer registration was cancelled 2019-07-01 (obsiahy prodazhu goodsiin < nizh vyznacheni at Kodeksi); VAT in the price ≈ 367 UAH","entity":"3320dc4e"},"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":"2023-05-29","ref":"UA-2023-05-30-000156-a-b1","url":"https://prozorro.gov.ua/tender/UA-2023-05-30-000156-a","buyer":"KP \"CHernivetske miske komunalne pidriadne shliakhovo-ekspluatatsiine pidpryiemstvo [03357562]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU NAUKOVO-VYROBNYCHA KOMERTSIINA FIRMA \"NIU KOM\" LTD [22847582]","amount":900,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-12-13","ref":"UA-2022-12-13-002913-a-b1","url":"https://prozorro.gov.ua/tender/UA-2022-12-13-002913-a","buyer":"KP \"CHernivetske miske komunalne pidriadne shliakhovo-ekspluatatsiine pidpryiemstvo [03357562]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU NAUKOVO-VYROBNYCHA KOMERTSIINA FIRMA \"NIU KOM\" LTD [22847582]","amount":1300,"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/vat-ghost/UA-2264457/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264457/index.json"}