{"record":{"code":"UA-2264611","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"Tovarystvo z obmezhenoiu vidpovidalnistiu \"FENIKS BUDSTROI\" [39572223]","buyer":"UPRAVLINNIA OSVITY SAMARIVSKOI MISKOI RADY [02142342]","amount":1799641.048333333,"currency":"UAH","records":4,"found":"2026-10-04","refs":["2024-12-23","2025-11-19","2022-01-14"],"id":"UA-2264611","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264611/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264611/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 4 contracts “with VAT” for 10,797,846 UAH (2024-12-23…2025-11-19), while the VAT payer registration was cancelled 2022-01-14 (obsiahy prodazhu goodsiin < nizh vyznacheni at Kodeksi).","facts":[["Company / subject","Tovarystvo z obmezhenoiu vidpovidalnistiu \"FENIKS BUDSTROI\" [39572223]",null],["EDRPOU code","39572223",null],["Buyer","UPRAVLINNIA OSVITY SAMARIVSKOI MISKOI RADY [02142342]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 1,799,641",null],["Records behind the indicator","4",null],["Found","4 October 2026",null],["Code","UA-2264611",null],["Reference","2024-12-23",null],["Reference","2025-11-19",null],["Reference","2022-01-14",null]],"summary":"4 contracts “with VAT” for 10,797,846 UAH (2024-12-23…2025-11-19), while the VAT payer registration was cancelled 2022-01-14 (obsiahy prodazhu goodsiin < nizh vyznacheni at Kodeksi)","entity":"a1bc92a6"},"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":"2025-11-24","ref":"UA-2025-10-27-016172-a-a1","url":"https://prozorro.gov.ua/tender/UA-2025-10-27-016172-a","buyer":"UPRAVLINNIA OSVITY SAMARIVSKOI MISKOI RADY [02142342]","amount":9271955.7,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2024-12-25","ref":"UA-2024-12-02-018600-a-c1","url":"https://prozorro.gov.ua/tender/UA-2024-12-02-018600-a","buyer":"UPRAVLINNIA OSVITY VYKONAVCHOHO KOMITETU NOVOMOSKOVSKOI MISKOI RADY [02142342]","amount":5624350.27,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2024-12-25","ref":"UA-2024-12-03-016042-a-c1","url":"https://prozorro.gov.ua/tender/UA-2024-12-03-016042-a","buyer":"UPRAVLINNIA OSVITY VYKONAVCHOHO KOMITETU NOVOMOSKOVSKOI MISKOI RADY [02142342]","amount":5663184.13,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2024-12-25","ref":"UA-2024-12-03-019496-a-c1","url":"https://prozorro.gov.ua/tender/UA-2024-12-03-019496-a","buyer":"UPRAVLINNIA OSVITY VYKONAVCHOHO KOMITETU NOVOMOSKOVSKOI MISKOI RADY [02142342]","amount":5613991.81,"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-43849/","json":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-43849/index.json","record":"Findings · Procurement under monitoring of the State Audit Service","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-43853/","json":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-43853/index.json","record":"Findings · Procurement under monitoring of the State Audit Service","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-43852/","json":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-43852/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-2264609/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264609/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-2264610/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264610/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-2264611/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264611/index.json"}