{"record":{"code":"UA-2264598","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"Tovarystvo z obmezhenoiu vidpovidalnistiu \"SMART - KORP\" [42402615]","buyer":"VYKONAVCHYI KOMITET IUZHNENSKOI MISKOI RADY ODEUKOHO RAIONU ODEUKOI OBLASTI [04527336]","amount":12000,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2024-01-29","2020-12-31"],"id":"UA-2264598","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264598/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264598/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 72,000 UAH (2024-01-29…2024-01-29), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV).","facts":[["Company / subject","Tovarystvo z obmezhenoiu vidpovidalnistiu \"SMART - KORP\" [42402615]",null],["EDRPOU code","42402615",null],["Buyer","VYKONAVCHYI KOMITET IUZHNENSKOI MISKOI RADY ODEUKOHO RAIONU ODEUKOI OBLASTI [04527336]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 12,000",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2264598",null],["Reference","2024-01-29",null],["Reference","2020-12-31",null]],"summary":"1 contracts “with VAT” for 72,000 UAH (2024-01-29…2024-01-29), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV)","entity":"436b44b5"},"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":"2024-01-29","ref":"UA-2024-01-30-006205-a-b1","url":"https://prozorro.gov.ua/tender/UA-2024-01-30-006205-a","title":"Suprovodzhennia prohramnoho kompleksu dlia avtomatyzatsii protsesiv nadannia administratyvnykh posluh","buyer":"VYKONAVCHYI KOMITET IUZHNENSKOI MISKOI RADY ODESKOHO RAIONU ODESKOI OBLASTI [04527336]","supplier":"Tovarystvo z obmezhenoiu vidpovidalnistiu \"SMART - KORP [42402615]","amount":72000,"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-2264515/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264515/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-2264255/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264255/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-2264259/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264259/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-2264256/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264256/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-2264264/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264264/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-2264260/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264260/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-2264258/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264258/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-2264599/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264599/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-2264625/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264625/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-2264261/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264261/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-2264262/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264262/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-2264257/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264257/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-2264263/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264263/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-2264265/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264265/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-2264598/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264598/index.json"}