Annual report SMP 223 fz sample. Report on procurement from SMEs

The state provides special benefits for small and medium-sized businesses. In order to develop and maintain this area, tax, financial and administrative benefits are provided.

Small business entities- this commercial organizations (legal organizations and individual entrepreneurs), carrying out their activities for the purpose of making a profit. At the same time, non-profit organizations, unitary municipal or state institutions cannot be attributed to this category of entities, even if they meet the requirements for SMEs in terms of annual revenue and number of employees.

Which organizations belong to the SMP

For business companies and partnerships, at least one of the requirements of paragraph 1 of part 1.1 of Art. 4 209-FZ. If the organization meets one of the listed conditions, then indicators for revenue and the average number of employees are considered.

Federal Law "On the development of small and medium-sized businesses in Russian Federation"No. 209-FZ dated July 24, 2007 regulates the basic requirements under which an organization can be classified as an SMP. In 2017, some changes were made to these requirements, thereby allowing more organizations correspond to the status of a small or medium-sized business entity.

Gradation of enterprises and limits set in each of the groups:

Micro enterprise: the amount of annual revenue without VAT should not exceed 120 million rubles, and the number of employees should not exceed 15 people.

Small business: the amount of annual revenue - no more than 800 million rubles, the number of employees - no more than 100 people.

Medium enterprise: revenue without VAT for the year - up to 2 billion rubles, and average headcount employees does not exceed 250 people.

The same rules for categorization apply to individual entrepreneurs. If individual entrepreneurs there are no employees, then only the amount of revenue received for the year will serve as a criterion. When using the patent taxation system, IP is referred to as a micro-enterprise.

All SMEs are entered in the Register of Small Business Entities, maintained by the Federal tax service, based:

information from the Unified State Register of Legal Entities, EGRIP;

information provided to the Federal Tax Service on the number of employees, revenue from business activities and the application of special tax regimes, in the reporting established by the legislation of the Russian Federation;

information provided by persons specified in paragraph 2 of Art. 6 FZ No. 408-FZ;

information that provides legal and individuals entered in the SMP register.

More detailed information can be obtained on the website of the Federal Tax Service, including see.

Regarding public and commercial procurement, small businesses also have a number of advantages over other participants.

Purchase from small businesses, SONKO 44-FZ

Public procurement under 44-FZ from small and medium-sized businesses is regulated by Art. 30 44-FZ.

For customers working in accordance with the law "On contract system", a number of requirements are put forward regarding the procurement from small businesses and socially oriented non-profit organizations.

According to Part 1 of Art. 30 44-FZ, customers are required to carry them out in the amount of at least 15% of their annual purchases. Such auctions can be carried out in the following forms:

open competition;

competition with limited participation;

two-stage competition;

electronic auction;

request for quotations;

request for proposals.

At the same time, the initial maximum price of the contract should not exceed 20 million rubles.

Also, a positive moment in procurements carried out only among small businesses and socially oriented non-profit organizations is that the amount of application security for participation is set at no more than 2% of the NMCC. For comparison, in other procurements, the customer has the right to establish an application security in the amount of up to 5% of the contract price.

Involvement in the execution of the contract SMP or SONKO

During the procurement, the customer has the right to establish in the notice a requirement for a contractor who is not an SMP or SONCO, to involve a subcontractor or co-executors from the register of small businesses in the execution of the contract.

In this case, it is indicated what percentage of the work (of the contract value) was carried out with the involvement of a subcontractor from among the SMP, SONCO, and this part is credited to the customer in the volume of purchases for the reporting period made from small businesses and SONCO.

The contract of such a tender must include a clause on the civil liability of the contractor for failure to fulfill the conditions for engaging a subcontractor from among the SMP, SONKO.

The Government of the Russian Federation may establish standard conditions for contracts providing for the involvement of SMEs (small and medium-sized businesses) in the execution.

Advantages:

the contractor must settle with subcontractors and co-executors involved from among the SMP and SONCO within 15 workers days from the date of signing by him of the document on acceptance of services, works or goods from the subcontractor. Previously, this period was 30 calendar days.
the changes affected clause 1 of the Government Decree of December 23, 2016 No. 1466, now the customer sets a fixed percentage of the contract price to indicate the volume of attraction of SMP or SONKO.

Calculation of the volume of purchases from SMP, SONKO according to 44-FZ

money to secure the application must be deposited into a special bank account;

the contract with the winner of the purchase is concluded in electronic form on site (paper version is not applicable).

Terms of publication of notices of procurement:

Contests and auctions:

at NMTsK up to 30 million rubles, then at least 7 days;

at NMTsK more than 30 million rubles - in 15 days.

Request for proposals— within 5 working days (NMCC should not exceed 15 million rubles).

Quote request- for 4 work. days (NMTsK should not exceed 7 million rubles).

The payment term under contracts concluded with SMEs from 01/01/2020 has been reduced from 30 days up to 15 days. By analogy with purchases from the NSR under 44-FZ.

Procurement schedule from SMEs

Customers who are included in the category according to PP No. 1352 must calculate the total trading volume among SMEs, then they must approve the list of goods and place it in the EIS. If this action is not implemented, then purchases from small and medium-sized businesses under 223-FZ will not be able to be carried out.

In the procurement schedule, the customer must reflect and approve in separate sections the goods, works or services that he will purchase by bidding only among the SMEs. Participants of such tenders in the application must declare their belonging to the NSR, at the moment the form is unified and the same for everyone.

The initial maximum purchase price, carried out only among participants in small and medium-sized businesses, should not exceed 400 million rubles.

Also, a certain group of customers, approved by Government Decree N 475-r, must purchase innovative and high-tech equipment from small businesses.

According to Art. 5.1 223-FZ in relation to certain categories of customers, control and monitoring of the compliance of procurement plans and annual reports with the requirements of the RF legislation on procurement from SMEs is carried out. Conformity assessment is carried out within the framework of checking the draft plan for the procurement of goods, works or services, the draft plan for the procurement of innovative and high-tech products and projects for amending such plans, prior to the approval of these plans.

Monitoring is already carried out according to the procurement plans approved by the customer and the changes made to them.

Based on the results of the inspection and monitoring, a conclusion is issued on the conformity or non-compliance of the documents being checked with the requirements of the legislation of the Russian Federation. If violations are identified, the customer needs to eliminate them or place a protocol of disagreements to this notification in the EIS. Otherwise, the implementation of the procurement plan of this organization may be suspended by the antimonopoly authority.

Report on procurement from SMEs

At the end of the month, each customer must draw up a report that will contain information about his purchases from SMEs, and no later than the 10th day of the month following the reporting month, place it in the EIS. (clause 4, part 19, art. 223-FZ)

Until February 1 of the year following the reporting year, the customer must publish in the EIS an annual report in the prescribed form, with information on the annual volume of purchases from small and medium-sized businesses.

Important: in the event that the customer did not carry out the required volume of purchases from small and medium-sized businesses during the calendar year, or posted a report with incorrect data or did not post it at all in a single information system, - then appropriate sanctions are imposed on such an organization, namely, it loses the privileges of purchasing under 223-FZ and from February 1 until the end of the year following the reporting one, it will be obliged to conduct auctions only within the framework of 44-FZ.

As for the submission of reports by companies operating under 223-FZ, but not obliged to purchase from SMP, these companies also submit monthly reports on the number of contracts signed with SMP, which indicate the number of such contracts, in case of their absence, simply prescribe the value 0. At the same time, organizations that do not fall under Government Decree No. 1352 do not have the right to indicate in the documentation a restriction on participation in auctions only by small and medium-sized businesses, because. this would be considered a restriction of competition.

Annual report on purchases from SMEs of enterprises with revenues of less than 2 billion rubles. should not be published, even if such tenders were held.

SME suppliers

Now the benefits for procurement participants belonging to small and medium-sized businesses have been canceled. But at the same time, there are restrictions that do not allow participation in the procurement conducted for SMEs.

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The minimum share of goods or services that the customer purchases from such suppliers during the year is 18% (GD No. 1352 of 12/11/2014). This percentage is calculated based on the total value of the contracts concluded as a result of the auction.

The share of transactions concluded as a result of procedures only for SMEs is at least 15% of the specified reference point. A similar volume is included in the procurement plan. The list of tenders that are not taken into account in the calculations is specified in clause 7 of the Regulations on the features of the PP No. 1352.

It is worth noting the customers who are obliged to purchase innovative and high-tech products, including from suppliers from among the SMEs. The annual volume of such acquisitions is equal to the total value of similar transactions for the previous year + 5%. The same quantity should be taken into account at the procurement planning stage.

The very same annual volume of purchases from small and medium-sized businesses includes contracts that were concluded as a result of purchases:

For SMP only.
For all participants, including the NSR.
For suppliers who, in order to fulfill the contract, must involve SMP as a subcontractor.

Finally, in order to correctly compile a report on the volume of contracts concluded with the SMP, the customer can check the category of the supplier in the corresponding unified register on the website of the Federal Tax Service:

The list of goods at the SMP

In the event of disputes on certain provisions of the contract, the participant may send the protocol of disagreements to the customer through the ETP. After considering such a protocol, the buyer can either send the supplier an amended draft contract, or provide a reasoned refusal to make changes.

The contract is concluded on the basis of:

Notifications (invitations).
Documentation.
Participant's applications.
Draft agreement.

We offer a selection of the main questions that arise from customers working under 223-FZ regarding the submission of a monthly procurement report.

Who should report on purchases under 223-FZ?

All entities conducting procurement under this law and placing a procurement regulation in the EIS must post a monthly report on their procurement activities in the system.

When is the report posted?

The report is published no later than the 10th day of the next month. If it's a holiday, then deadline carried over to the next business day.

Registration in ERUZ EIS
From January 1 2020 years to participate in auctions under 44-FZ, 223-FZ and 615-PP registration required in the ERUZ register (Unified Register of Procurement Participants) on the EIS (Unified Information System) portal in the field of procurement zakupki.gov.ru.
We provide a service for registration in the ERUZ in the EIS:

What purchases need to be reported?

The report consists of 4 parts and includes data on quantity and total cost:

all concluded contracts;
contracts concluded with a single supplier;
state secret agreements;

Should the report be in a separate file?

There is no need to make a report in the form of a separate file and attach it to the EIS. It can be generated directly in the system. It is also not required to place scanned contracts - it is enough to indicate their total number and amount.

Do I need to include in the report transactions carried out without a contract as such?

The report should include all transactions for the purchase of any goods or services by the customer over the past month. It does not matter whether a paper contract was concluded for their supply. In accordance with the current legislation, a written contract may not exist at all, and the fact of an agreement between the parties is confirmed by other documents, for example, cashier's check, act.

Should small purchases be included in the report?

The report should reflect all purchases, including small ones, that is, worth up to 100 (500) thousand rubles. Sometimes customers do not do this, believing that since the purchase notice does not need to be published in the EIS, then it should not be included in the report. Meanwhile, this is not true - this is what the FAS thinks. After all, the law says that the customer must report on all concluded contracts. This also applies to contracts concluded as a result of small purchases.

Last month, we did not conduct purchases under 223-FZ. Do I need to publish a report in this case?

Yes need. The law does not provide for an exemption from the obligation to report in the absence of procurement.

We signed the contract in November, but payment on it will be made in December. In what month should this purchase be included in the report?

All purchases are included in the report for the period in which the contract was concluded. That is, in this case, the purchase should be reflected in the report for November.

What happens if you submit a report with an error?

Sanctions for the provision of false information in the report under consideration are not provided. However, if an error is found, it is advisable to correct the document. Thus, even if there is a suspicion that the report may contain errors, it should be published "as is" by the due date. And then make corrections to it.

What sanctions threaten for non-posting of the report?

If the deadline for posting the report is violated, then executive who committed this violation will be punished with a fine of 2-5 thousand rubles. The customer himself will be fined 10-30 thousand rubles.

If the report is not posted at all, then the official may pay a fine in the range of 30-50 thousand rubles, and the customer - 100-300 thousand rubles.

How long can a procurement specialist be fined for violating the obligation to post a report?

In this case, liability may be imposed within a year after the commission administrative offense. In this case, it does not matter whether the person who committed the violation works for the customer or has already quit. It should be borne in mind that the fine threatens only the employee in whose job description the obligation to place information in the EIS is fixed.

What is the procedure for submitting a report?

In the personal section of the UIS, the item "Register of reporting on agreements" is selected. Next, you need to click "Create Reporting". In the form that appears, you need to select the period and type of report and click the "Start generating reports" button. Data on the number and total cost of concluded contracts are subject to reflection.

When the data is reflected, you should click "Finish reporting". Thus, one type of report will be generated. Other reports are formed similarly (there are four in total). When all reports are ready, each of them should be checked and published. After that, the documents are signed with an electronic signature. To make sure that the reports are posted, you need to exit your personal account and search for them among the published ones.

In accordance with federal law, budgetary institutions (BU) carry out part of their purchases under Law No. 223-FZ - most often these are purchases at the expense of extrabudgetary funds. Moreover, according to this federal law, they are faced with the need to form and place in the unified information system in the field of procurement (UIS) the established reporting on completed purchases.

Mandatory monthly report

The report, which Law No. 223-FZ required from all customers , - this monthly report . It must be placed in the EIS before the 10th day of the current month, it must contain the following information about contracts concluded by the customer in the previous month:

1) the number and total cost of contracts concluded by the customer as a result of the procurement of goods, works, services (GWS);

2) the number and total value of contracts concluded by the customer as a result of the purchase from sole supplier, performer, contractor (EP);

3) the number and total cost of contracts concluded by the customer as a result of the procurement, information about which constitutes a state secret or in respect of which the relevant decisions of the Government of the Russian Federation have been made not to place information about these procurements in the EIS;

4) the number and total cost of contracts concluded by the customer as a result of the purchase from small and medium-sized businesses (hereinafter referred to as SMEs), indicating information on the quantity, on the total cost of contracts providing for the purchase by specific customers, determined by the Government of the Russian Federation, of innovative, high-tech products from such entities in the annual amount determined in the prescribed manner.

For reference: a list of GWS in the field of manufacturing bank notes, change coins, forms of documents proving the identity of a citizen of the Russian Federation on the territory of the Russian Federation and abroad, government securities, excise and special stamps, postage stamps, forms of documents of strict accounting and reporting, the form of which is approved by the President of the Russian Federation, the Government of the Russian Federation or federal executive authorities, as well as personalization, storage and processing of documents in the interests of government agencies, information on the procurement of which does not constitute a state secret, but is not subject to placement in the EIS, approved. Decree of the Government of the Russian Federation of September 27, 2016 No. 2027-r; The list of GWS in the field of the use of atomic energy, information on the purchase of which is not a state secret, but is not subject to posting on the official website, approved. Decree of the Government of the Russian Federation of December 24, 2015 No. 2662-r; List of services in the field of insurance of business and (or) political risks associated with export credit and investments, information on the purchase of which does not constitute state secrets, but is not subject to posting on the official website, approved. Decree of the Government of the Russian Federation dated April 23, 2013 No. 671-r; The list of GWS in the field of space activities, information on the procurement of which is not a state secret, but is not subject to placement in the EIS, approved. Decree of the Government of the Russian Federation of June 30, 2015 No. 1247-r.

List of specific legal entities who are obliged to purchase innovative products, high-tech products, including from SMEs, approved. Decree of the Government of the Russian Federation No. 475-r dated March 21, 2016 (hereinafter referred to as the List No. 475-r).

Features of preparing a monthly report

When generating this report some important points to consider .

First, if an institution at all did not conclude in a particular month of contracts based on the results of procurement or did not conclude any certain types contracts (for example, contracts with the EP, contracts “with state secrets”, contracts based on the results of targeted purchases from SMEs, etc.), then the report should still be placed - with zero values in the corresponding positions (see. letters of the Ministry of Economic Development of the Russian Federation of November 22, 2016 No. D28i-3099, dated 09.07.2015 No. D28i-2082, № D28i-2074(Further - letters No. D28i-2082, D28i-2074).

Secondly, according to the explanations of the FAS, given in Letter No. AD/16179/13 dated April 22, 2013, the first reporting position should include information about all contracts concluded by the institution based on the results of procurement in the reporting month, and the remaining positions refer to this position as private to general . Moreover, this position (and, if necessary, other positions too - for example, if the contract was concluded with the EP) should also contain information about contracts of small volume (not exceeding 100 thousand or 500 thousand rubles, depending on the size of the customer's annual revenue for previous financial year).

Thirdly, the reporting information should include information on purchases made for cash without a conclusion written contract - such contracts are considered to be concluded orally (see Letter of the Ministry of Economic Development of the Russian Federation dated June 22, 2015 No. D28i-1832 (hereinafter - Letter No. D28i-1832)). Information about them is indicated in the first “general” reporting position and, as a rule, in the position that relates to contracts concluded with the EP.

Fourth, to fill in the fourth reporting position in terms of the number and total value of contracts, concluded with SMEs , the institution needs to find out for accounting purposes whether the supplier (contractor, performer) is an SME entity. To do this, those customers who are subject to the requirement to carry out targeted quota purchases from SMEs should provide for the provision by participants in such purchases of information about themselves from unified register SMEs (Article 4.1 federal law dated July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" (hereinafter - Law No. 209-FZ)) or declaring their belonging to SMEs (if information about the newly created or registered participant is not yet in the register ) - according to Clause 11 of Regulation No. 1352. In addition, customers, including those that are not subject to this requirement (and this is just the vast majority of BUs), in principle, can independently use the public unified register of SMEs for accounting purposes - by virtue of Art. 4.1 Law No. 209-FZ. Although, in practice, institutions often “do not bother” and simply put zero values in the corresponding position of the report, although in fact they do purchase from SMEs. It should be noted that such an approach is, in principle, quite possible, since, according to the position of the Ministry of Economic Development, a customer who is not subject to the requirement to carry out targeted quota purchases from SMEs is obliged to place in the EIS information about contracts concluded with SMEs, or in the absence of this information, this information should denoted by the digital value "0" (Letter of the Ministry of Economic Development of the Russian Federation of February 17, 2016 No. D28i-336, letters No. D28i-2082, D28i-2074).

What about in practice?

In general, since the named reporting information does not have any established format, in practice, when compiling these reports, the situation “who is in what much” often takes place. For example, in the corresponding report for May 2017 of one of the district health care institutions ( Orenburg region) shows a table containing a list of 18 contracts concluded in this period, indicating for each contract its details, the name of the supplier (executor), the subject of the contract and the amount of the contract. Thus, this report contains redundant information (for example, the names of suppliers and the subject of the contract) and lacks the necessary data - for example, it is not clear which contracts were concluded with the EP. In the report for June 2017 of the state other budgetary professional educational institution(Engineering College), it can be seen that 50 contracts were concluded with the EP for the amount of 898 thousand rubles, but in the position “Total number of concluded contracts and their total amount"for some reason, the value is "0", and the position "Number and total cost of contracts concluded as a result of procurement from SMEs" is not in the report at all.

But we will give a correct example from real practice. The report for June 2017 of the state budgetary vocational educational institution "Novosibirsk Vocational Training Center No. 1" lists four established positions:

Treaties	Number of contracts	The total cost of concluded contracts, rub.
Information on contracts concluded as a result of the procurement of goods, works, services
Information on contracts concluded as a result of the procurement from the EP
According to the results of the procurement, information about which constitutes a state secret or in respect of which decisions of the Government of the Russian Federation have been made in accordance with Part 16 Art. 4 Law No. 223-FZ
Information on the number and total cost of contracts concluded by the customer as a result of procurement from SMEs

Note that in this example, the institution justifiably excluded from the fourth reporting position the indication of information on the quantity, on the total cost of contracts providing for the purchase by specific customers, determined by the Government of the Russian Federation, of innovative, high-tech products, since this institution is not in the List No. 475-r.

Reports required from certain categories of customers

There are reports that are required only from certain categories of customers.

The first such report - this annual report on the purchase of GWS from SMEs , which the separate categories customers must be placed in the EIS no later than February 1 of the year following the reporting ( p. 2 h. 8 art. 3, Part 21 of Art. 4 Law No. 223-FZ, pp. "b" clause 34 of Regulation No. 1352).

The requirements for the content and form of this report are established by the Government of the Russian Federation (see. Letter No. D28i-1832). Customers who must place this report in the EIS include only those on which the requirement to carry out targeted quota purchases applies for SMEs - customers whose annual revenue from the sale of goods, performance of work, provision of services, according to the annual accounting (financial) statements for the previous calendar year, exceeds 2 billion rubles; customers, in the authorized capital of which the share of participation of the subject of the Russian Federation, municipality in aggregate exceeds 50% and which do not themselves belong to SMEs; and others (clause 2 of Regulation No. 1352). With this in mind, again, the vast majority of BUs do not belong to this category of customers . At the same time, there are enough examples in the UIS when such reports, including those with zero values in reporting positions, are placed budget institutions. As follows from Letters of the Ministry of Economic Development of the Russian Federation dated 03.06.2015 No. D28i-1507, unlike the situation with the monthly report (see above) placement in the UIS of such reporting in this case does not meet the requirements of the current regulatory framework and is at least redundant.

For your information: in Letter of the Ministry of Economic Development of the Russian Federation No. D28i-1507 this is the old version Regulations No. 1352, where the requirement to post a report applied to customers whose total revenue from the sale of goods, products, performance (rendering) of work (services), as well as from other income, according to accounting (financial) statements for the previous calendar year, exceeded 1 billion rubles. But this does not change the essence of the matter - only those customers in respect of whom the above decree applies should post the named report in the EIS according to the designated document.

Second report - an annual report on the purchase of innovative, high-tech products, including from SMEs, which individual customers must also place in the EIS no later than February 1 of the year following the reporting one. The requirements for the content of this report and its form are established by the Government of the Russian Federation, as well as list of specific customers who should form it and place it in the UIS (Resolution No. 1442, List No. 475-r). At the time of writing the consultation (October 2017), this list included about a hundred customers - state-owned companies, joint-stock companies and LLC. And here, too, in practice, there is an absurd situation when BUs, to which the requirement for this reporting has nothing to do, often place such completely “zero” reports in the EIS, which not only clogs information resource, but also directly contradicts current regulatory framework - Decree No. 1442, List No. 475-r.

IN general view presentation of information about contracts concluded by customers in certain reports provided for Law No. 223-FZ, can be represented as follows:

Treaties	Monthly report	Annual report on the purchase of GWS from SMEs	Annual report on the purchase of innovative, high-tech products, including from SMEs
Any contract, including a contract concluded orally (for cash) and a contract of small volume	All customers
Contract with the EP, including verbal (for cash), and a small contract (not exceeding 100 thousand or 500 thousand rubles)	All customers
An agreement based on the results of a procurement, information about which is a state secret or in respect of which the relevant decisions of the Government of the Russian Federation have been made not to place information in the EIS	All customers
An agreement with an SME entity, except for agreements concluded as a result of procurement from SME entities (contracts providing for the involvement of SME entities for subcontracting)	All customers	Customers subject to the requirement for targeted quota purchases from SMEs*
Contract based on the results of procurement from SMEs (an agreement providing for the involvement of SMEs for subcontracting)		Customers subject to the requirement for targeted quota purchases from SMEs*
Contracts that are not taken into account when calculating the total annual value of contracts to determine the actual share of purchases by the customer from SMEs		Customers subject to the requirement for targeted quota purchases from SMEs*
Contract for the purchase of innovative, high-tech products			Customers included in List No. 475-r
Contract for the purchase of innovative, high-tech products from SMEs	All customers		Customers included in List No. 475-r

* Clause 2 of Regulation No. 1352.

** Paragraph 2 of Decree No. 1442.

In conclusion, we note that for the violation deadlines placement of reports on procurement within the framework of Law No. 223-FZ at present Part 4 Art. 7.32.3 Administrative Code of the Russian Federation provided administrative responsibility only for timing specified in the Law No. 223-FZ. Therefore, as follows from Part 19 Art. 4 of this law, such liability exists only in relation to the timing of placement of monthly reports (the timing of placement of other reports is established in the relevant by-laws). And there is a practice of administrative penalties for these violations. See, for example, Decision of the Federal Antimonopoly Service of the Russian Federation dated March 31, 2017 in case No. AK210-17.

General provisions for procurement from SMP

Part 8 of Article 4 of Law 223-FZ establishes the right of the Government of the Russian Federation to establish the specifics of the participation of small and medium-sized businesses (hereinafter referred to as SMEs) in the procurement carried out by individual customers, the annual volume of purchases that these customers are required to make from such entities, the procedure for calculating the specified volume, as well as the form of the annual report on the purchase from SMP and the requirements for the content of this report.

This right is exercised by Decree of the Government of the Russian Federation of December 11, 2014 No. 1352 “On the specifics of the participation of small and medium-sized businesses in the procurement of goods, works, services of certain types of legal entities” (hereinafter - RF PP 1352). RF PP 1352 applies only to those customers whose revenue for the previous year exceeds 1 billion rubles. Other customers are required to comply with the provisions of the Decree:

from July 1, 2015- the most major customers, whose revenue for last year amounted to more than 10 billion rubles;
from January 1, 2016- those whose revenue for the past year amounted to from 1 billion rubles to 10 billion rubles. Even now, such customers need to actively prepare in order to fulfill the procurement norms from the NSR;
those customers whose revenue amounted to less than 1 billion rubles, are not required to purchase anything from SMP, but only send a monthly report on purchases from SMP. If there are no such purchases, an empty report must still be provided.

Volume of purchases from SMP

The annual volume of purchases from SMP is set at 18% from the total annual value of customer contracts, minus certain exceptions (clause 7 of RF PP 1352).

How to calculate the volume of purchases from SMP

It is necessary to subtract from all the contracts concluded in accordance with 223-FZ for the year the contracts that are listed in paragraph 7 of the RF PP 1352 (see below). 18% from the received number is the SMP procurement standard.

From the same total volume of contracts at least 10% contracts should be concluded based on the results of procurement only among SMEs.

At the same time, contracts concluded as a result of procurement only among SMEs (10%) are included in 18% of contracts that must be concluded with SMP.

For customers falling under the RF PP 1352 from July 1, this standard in the current year is 9% agreements with SMP in general and 5% contracts concluded as a result of procurement only among SMEs. This standard is calculated for purchases that will be carried out from July 1 to December 31, 2015, on the basis of contracts concluded by the customer for the same period.

The biggest problem for customers will arise in connection with the implementation of the 10% procurement standard only among SMEs, since the calculation is not based on the number of announced procedures, but on the amount of contracts concluded. If the announced purchase among SMEs did not take place, it is not included in this report.

What contracts are not taken into account when calculating the standard

RF PP 1352 establishes a list of contracts that are not taken into account when calculating the total annual value of contracts concluded by the customer as a result of the procurement. You should carefully study this list, as this can significantly reduce the annual volume of contracts, and therefore the volume of mandatory purchases from the SMP.

So, the calculation does not take into account:

purchases to ensure the defense of the country and the security of the state;
procurement in the field of atomic energy use;
purchases from monopolists that fall within the scope of activities of subjects of natural monopolies in accordance with the Federal Law "On Natural Monopolies";
purchases that are made outside the territory of the Russian Federation and the subject of which is the supply of goods, performance (rendering) of works (services) outside the territory of the Russian Federation;
procurement of financial services, including banking services, insurance services, services in the securities market, services under a leasing agreement, as well as services provided financial institution and related to the attraction and (or) placement of funds of legal entities and individuals;
procurement, information about which constitutes a state secret, provided that such information is contained in the procurement documentation or in the draft contract;
purchases in respect of which a decision of the Government of the Russian Federation has been made in accordance with Part 16 of Article 4 of the Federal Law (separate purchases or lists);
procurement of services for water supply, water disposal, heat supply and gas supply (with the exception of services for the sale of liquefied gas), as well as for connection (connection) to engineering networks at prices (tariffs) regulated in accordance with the legislation of the Russian Federation;
procurement of works (services), the performance (rendering) of which can be carried out only by the executive authority in accordance with its powers or subordinate to it government agency and state unitary enterprise whose respective powers are established by federal laws, regulatory legal acts the President of the Russian Federation or regulatory legal acts of the Government of the Russian Federation, as well as legislative acts of the relevant subject of the Russian Federation;
procurement of services for the implementation of author's control over the development project documentation per object capital construction, architectural supervision of construction, reconstruction and overhaul of a capital construction object by the authors, as well as on carrying out technical and architectural supervision over the performance of work to preserve the cultural heritage object (monuments of history and culture) of the peoples of the Russian Federation by the authors of the projects;
purchases, the subject of which is the lease and (or) acquisition of ownership of objects real estate;
purchases of energy carriers;
procurement of services for the production, storage, shipment (transshipment) and processing of energy carriers;
purchases of rolling stock and materials for the upper structure of the railway track;
procurement of the results of intellectual activity from a supplier (performer, contractor) who has the exclusive right to the result of intellectual activity or to a means of individualization, certified by a title document;
procurement of services in the field air transportation and aviation works;
purchase of large-diameter pipes used in the construction of main oil pipelines and oil product pipelines;
procurement of goods that are a source of radioactive and chemical hazards and are used for the exploration, production, transportation and processing of crude oil and natural gas;
purchases of goods originating from a foreign state and (or) works (services) performed (rendered) by foreign persons for scheduled repairs, Maintenance and (or) modernization of imported equipment within the framework of warranty or license obligations;
purchases of goods originating from a foreign state and (or) works (services) performed (rendered) by foreign persons for the purpose of implementing offshore projects (provided that it is impossible to purchase such goods, works, services from small and medium-sized businesses).

SMP Procurement Options

Procurement from SMP can be carried out in any way and in any form. In order to fulfill the standard, RF PP 1352 provides for 3 mechanisms.

Firstly, 18% can include contracts concluded with SMEs, which won the procurement conducted among all suppliers (for example, a regular purchase was announced, but SMEs won it);

Secondly, purchases, the participants of which can only be SMEs. These are competitive purchases for which a list of goods, works, services is approved (see below). Contracts based on the results of these purchases fall into the standard 10% of purchases only from SMP;

Thirdly, on account of the fulfillment of the standard, there are contracts concluded by the participants (executors, contractors) with co-executors from among the SMP. That is, contracts concluded as a result of procurement, in which there was a requirement for the winner that, in order to fulfill the contract, he must attract subcontractors from among the SMP. Such contracts also fall into the total number of contracts concluded with SMEs ( 18% ).

Since it is easier for many large companies to pay a fine than to fulfill the purchase requirement from the SMP, a rather strict measure has been introduced in 223-FZ: if the customer fails to comply with the SMP procurement standard (or posts false information about the annual volume of purchases from the SMP or does not post information at all), then his procurement provision will be recognized as unplaced and from February 1 to the end of the year, he will have to carry out purchases in accordance with 44-FZ(since 01/01/2016: part 8.1, article 3 of Law 223-FZ).

Who is SMP

In accordance with Article 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation”, SMEs include consumer cooperatives and commercial organizations entered in the Unified State Register of Legal Entities (with the exception of SUEs and MUPs), as well as individuals entered into the USRIP and carrying out entrepreneurial activity without formation of a legal entity, peasant (farm) enterprises corresponding to the following conditions:

for legal entities- the total share of participation of the Russian Federation, constituent entities of the Russian Federation, Moscow Region, public and religious organizations (associations), charitable and other funds in the authorized (reserve) capital ( mutual fund) of these legal entities should not exceed 25% , and the total share of participation of foreign legal entities, the total share of participation owned by one or more legal entities that are not SMEs, should not exceed 49% percent each.
(For exceptions, see Article 4 of Law 209-FZ).

for all:

the average number of employees for the previous calendar year should not exceed the following limit values for the average number of employees for each category of small and medium-sized businesses:

from 101 to 250 people inclusive for medium enterprises;
up to 100 people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to 15 people.

Proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets ( residual value fixed assets and intangible assets) for the previous calendar year should not exceed the limit values established by the Government of the Russian Federation for each category of small and medium-sized businesses:

Decree of the Government of the Russian Federation N 101 of 09.02.13 "On the marginal values of revenue from the sale of goods (works, services) for each category of small and medium-sized businesses" (PP RF 101)

Establish limit values for proceeds from the sale of goods (works, services) for the previous calendar year, excluding value added tax, for the following categories of small and medium-sized businesses:

microenterprises - 60 million rubles;

small enterprises - 400 million rubles;

medium-sized enterprises - 1000 million rubles.

Changes are expected. In order to mitigate the negative impact of the crisis on the economy, it is proposed to increase the marginal values of the proceeds of small and medium-sized businesses from the sale of goods (works, services) to the following amounts:

micro-enterprises - 120 million rubles;

small enterprises - 800 million rubles;

medium-sized enterprises - 2 billion rubles.

The draft resolution provides that its effect extends to legal relations that arose from January 1, 2015 1 .

1 These changes were made by Decree of the Government of the Russian Federation dated July 13, 2015 No. 702 “On the marginal values of revenue from the sale of goods (works, services) for each category of small and medium-sized businesses.

EMS Status Confirmation

There is no unified register of SMPs. There are regional registers, but they contain information only about those entities that receive any kind of support from the state. However, there is an instruction from the President of the Russian Federation to create a single register by October 1, 2015.

The Decree involves the declaration by procurement participants of their attribution to the NSR. In fact, the customer must simply “trust” the procurement participant who declared himself an SMP. The form of the declaration of belonging to the NSR is included in the procurement regulations.

The declaration form should be approved by customers in the procurement regulations. As confirmation of classifying a participant as an SMP, customers are not entitled to demand anything other than such a declaration.

When purchases are made only among the SMP, their participants are required to include in the application a declaration of their belonging to the SMP. If the purchase is carried out for any suppliers, the customer has the right to establish a requirement to include a declaration in the application in order to include information about such purchases in the report if this participant becomes its winner.

Partnership Program

Decree 1352 provides for the right of the customer to approve the partnership program. This is not an obligation, but the right of the customer, but already now many large companies approved such programs (for example, Rosseti, Russian Railways). The Partnership Program is a document that describes a set of measures to support procurement participants from SMEs. Based on the partnership program, the customer's own register of SMPs is formed. The number of program participants is not limited. However, the customer is not entitled to conduct purchases only among the participants of such a register.

PP 1352 contains 2 requirements for program participants. In accordance with them, SMPs can become participants:

performed two or more contracts with this customer without fines and penalties;
passed the supplier compliance process.

Requirements for participants and the procedure for determining compliance with them are established in the partnership program itself.

Why is it for suppliers

For the customer, such a program makes it possible to attract a larger number of participants from among the SMEs to purchases and thereby fulfill the standard. The customer himself decides what to include in the partnership program, what support measures to provide.

RF PP 1352 gives a hint only in terms of advance payment. In particular, it is said that the customer can provide an advance payment of 30% for participants in the partnership program participating in purchases only among SMEs. For example, you can announce a purchase for all participants (or only for SMEs), and in the documentation, when determining the payment procedure, indicate that if the participant of the partnership program becomes the winner of the purchase, the customer will pay him an advance payment of 30% (or more).

It is not necessary to publish the program and requirements for suppliers in the EIS. They are published on the customer's website. You can also use the letter of the Ministry of Economic Development of Russia No. 23941_EE dated November 1, 2013 / D23i “On methodological recommendations on the implementation of partnership programs between customers and small and medium-sized businesses”, prepared as part of the roadmap for the development of the NSR. It contains recommended requirements for participants in partnership programs:

the presence of registration in the prescribed manner of a legal entity or individual entrepreneur, failure to liquidate the NSR and the absence of a decision arbitration court on recognition of SMP as bankrupt and on the opening of bankruptcy proceedings;
non-suspension of the activities of the NSR in the manner prescribed by the Code of Administrative Offenses, as of the date of conclusion of the accession agreement;
SMEs have no debts for mandatory payments, the amount of which exceeds 25%;
the absence of the head, members of the collegiate executive body or the chief accountant of the SME with a criminal record for crimes in the field of the economy, as well as the non-application of punishment in relation to the specified FL in the form of deprivation of the right to hold certain positions or engage in certain activities that are related to the activities of this SME, and administrative punishment in the form of disqualification;
lack of information about the NSR in the RNP;
SMP has experience in executing contracts under 223-FZ or 44-FZ, or experience in the production and supply of goods, performance of work, provision of services included in the register of innovative goods, works and services, or SMP has the status of a participant in the Skolkovo project.

Also, the customer has the right to establish other reasonable requirements for program participants. It is possible, for example, to establish a requirement for the absence of obligations not fulfilled on time and properly and overdue debts to the customer. But in this case it will be necessary to have documentary confirmation non-performance or improper performance of obligations.

All requirements must be objective and justified and must not lead to an unreasonable limitation on the number of participants in the partnership program.

Structure of the partnership program

The document itself is in free form.

It is advisable to reflect in the structure of the partnership program:

Goals and objectives of the program

Requirements for SMP to participate in the program

Rights and obligations of the parties

The procedure for joining and terminating participation: it makes sense to establish some initial period of participation (for example, 1 year or 3 years), grounds for terminating participation in the program and exclusion of the participant from the register SMP false information)

The procedure for considering disagreements

Accession application form

Experience certificate form

Draft accession agreement

SMP register

The register of SMEs - program participants is maintained by the customer on his website (clause 15 of PP 1352). The procedure for including a supplier in the SMP register is also determined by the customer. The number of participants in the partnership program should not be limited.

The customer can approve the standard form of the adhesion agreement, the application form and the list of documents confirming the supplier's compliance with the requirements.

How to encourage suppliers to join the partnership program

To enter, the supplier must confirm compliance qualification requirements(need to define requirements) and provide proof conscientious performance at least two contracts with the customer.

Participation in the program should be voluntary and free of charge.

The partnership program should provide for real measures to support participants in the SME registry, otherwise suppliers will not be motivated to join the program. The use of financial instruments SMP support (lack of application security, simplified procedure for obtaining it, etc.).

In general, there is not much excitement among suppliers about participation in partnership programs; they most often do not see the point in this, since customers fail to provide for really serious preferences.

Exclusion from the register of SMP

It is advisable for the customer to determine the procedure and cases for exclusion of a supplier from the SMP register:

First, establish the validity period of the status of a partner program participant (for example, 1 year) and indicate that if the participant does not pass the annual check for compliance with the requirements, then he is automatically excluded from the SMP register.

Secondly, to provide for the obligation of the customer to exclude the supplier from the SMP register if inaccurate information is found in the application for inclusion in the SMP register or if the supplier ceases to belong to the SMP in accordance with the legislation of the Russian Federation.

Purchases only among SMEs

These are the purchases that lead to the fulfillment of the 10% standard - purchases only among SMEs.

List of goods, works, services for purchase from SMP

The customer is obliged to approve the list of goods, works and services, the purchase of which he will carry out only from the NSR. The list is formed by the customer independently and published by him in the EIS and on the customer's website. Compiled according to OKDP codes, as well as in planning.

If the code is included in the list, then when purchasing products corresponding to it:

if NMC contract< 50 млн руб., заказчик обязан провести закупку у СМП
For example if the list includes code 3699110 "Stationery" and you need to make a purchase in the amount of more than 50 million rubles, then the customer must carry it out only among the SMP
if 50 million rubles.< НМЦ договора < 200 млн руб., заказчик вправе провести закупку у СМП, но может провести на общих основаниях. Если закупка товаров из перечня у СМП не состоялась, договор не заключен, то заказчик вправе провести закупку в соответствии со своим положением о закупке (например, у единственного поставщика).

You can make exceptions from the list. If the customer has included in the list an OKDP code that combines several items, but is not ready to purchase all of them from SMP, then he can make a footnote in the list indicating specific items that are excluded from the list.

RF PP 1352 does not prohibit making changes to such a list. The procedure for changing the list is best prescribed in the procurement regulation. In general, it is recommended that all customers subject to the Decree review their procurement regulations, highlight the features of procurement from the SMP: at least approve the form of the declaration of belonging to the SMP and reflect the nuances of procurement from the SMP.

Application security

Clause 23 of the RF PP 1352 states that the security applications carried out supplier's choice:

or in cash
or using bank guarantee
or otherwise

In this situation, it is the supplier who chooses the method of provision. The site has already implemented a mechanism that allows the supplier to choose the method of provision on their own.

Under otherwise refers to situations where the supplier prefers to secure the bid, for example, by providing an independent guarantee, a surety agreement, etc.

When purchasing according to the list of purchases from SMP, the amount of security should not exceed 2% of the NMC.

For participants in the partnership program, the obligation to submit application security can be excluded.

Application security (cash) is returned:

Within 7 working days from the date of signing the final protocol to all participants, except for the winner;
Within 7 working days from the date of the conclusion of the contract (if the contract is not concluded, from the day the decision was made that the contract was not concluded) - to the participant whose application was assigned the first number.

There is a complication here: RF PP 1352 requires the funds to be unblocked immediately, and the provisions of most customers provide that funds must also be blocked until the day the contract is signed from the participant who took second place in case the winner evades concluding the contract. You should follow the procedure established by the Decree.

Enforcement of the contract

Here the situation is the same as with the provision of the application. The supplier himself chooses the method of securing the contract (clause 26 of the RF PP 1352):

or in cash
or using bank guarantee
or otherwise provided by the procurement documentation

The amount of security is set at the amount of the advance payment or no more than 5% of the NMC, if no advance payment is provided. Participants of the partnership program can also be exempted from the obligation to deposit contract security.

Term of the conclusion of the contract

Based on the results of such purchases, the term for concluding the contract should not exceed 20 working days from the date the customer decides to conclude the contract.

There are exceptions when, in accordance with the legislation of the Russian Federation, for the conclusion of a contract, its approval by the customer's management body is necessary, as well as cases when the actions (inaction) of the customer during the procurement are appealed to the Federal Antimonopoly Service or in court.

In such cases, the contract must be concluded within 20 working days from the date of entry into force of the decision of the antimonopoly authority or the judicial act providing for the conclusion of the contract.

There is no minimum term for concluding a contract.

Payment under the contract

The maximum payment term under the contract (a separate stage of the contract), concluded as a result of the procurement only among SMEs, should be no more than 30 calendar days from the date of fulfillment of obligations under the contract / a separate stage of the contract. The stages of the contract are defined in the contract itself: they must be clearly marked.

Involvement of SMEs as co-executors (subcontractors)

Another tool for fulfilling the standard for procurement from SMEs (18%) is the involvement of co-executors by contractors. Customers have the right to establish in the notice of procurement, procurement documentation and the draft contract a requirement for procurement participants to involve subcontractors (co-executors) from among the SMPs in the execution of the contract.

Participants of such a procurement submit as part of the application for participation:

a plan for attracting subcontractors (co-executors) from among the SMP, in which specific co-executors (names) are indicated;
declaration of belonging to the SMP for each subcontractor (co-contractor).

The draft contract with such a procurement participant must include a mandatory condition on the responsibility of the participant for failure to fulfill the condition on attracting subcontractors (co-executors) from among the SMPs. By agreement with the customer, the procurement participant may replace the subcontractor while maintaining the cost of the contract between the customer and the supplier.

Reporting

Monthly reporting

In accordance with Part 19 of Article 4 of the Law on Procurement, all customers, in accordance with 223-FZ, no later than the 10th day of the month following the reporting month, place in a single information system information on the number and total cost of contracts concluded by the customer as a result of procurement from subjects of small and medium business. Those customers who are not subject to the Decree also publish such a report (including an empty one if there were no such purchases).

Annual reporting

Along with monthly reporting, customers falling under RF PP 1352, no later than February 1 of the year following the past calendar year, publish in the EIS information on the annual volume of purchases that customers are required to make from small and medium-sized businesses.

pp. b p. 34 RF PP 1352:... an annual report on the purchase of goods, works, services from small and medium-sized businesses in accordance with the requirements for the content of the annual report ... and place the said report in accordance with part 21 of Article 4 223-FZ in the EIS. A form of annual reporting has also been established. According to the annual report, it will be clear whether the SMP procurement standard has been met or not.

Compliance with the standard

The fulfillment of the standard is facilitated, first of all, by an increase in the share e-procurement, especially since new changes to 223-FZ are coming, according to which the Government will have the right to establish the minimum volume of purchases that certain types of legal entities will have to carry out in electronic form.

On the electronic platforms competition is greater and the opportunity for SMEs to participate in such purchases is much higher if the ETP does not impose excessive requirements (a separate electronic signature, paid accreditation and participation in procurement, etc.). The site site is most convenient for organizing, including such purchases.

It is necessary to form a list of goods, works, services for purchase from the NSR and approve the partnership program.

It makes sense to conduct information and training activities for the NSR.

Use the financial service for issuing bank guarantees to procurement participants - OTC-finance. Often, procurement participants, primarily SMEs, do not have sufficient free funds to secure applications for participation in procurement and ensure the execution of the contract. OTC-finance allows participants to receive a bank guarantee to secure an application for participation in procurement and to ensure the execution of a contract under 223-FZ and 44-FZ.

For the customer, the service is convenient because the customer in personal account can see whether a bank guarantee has been issued or not. Since there is no register of bank guarantees under 223-FZ, procurement participants often encounter fraudsters and receive a fake bank guarantee. The service eliminates the possibility of fraud, all documents are certified by an electronic signature.

Answers on questions

If the regulation approves a list of goods for purchase only from the SMP, then we will no longer be able to purchase these goods from other suppliers?

Answer: If the cost of such a purchase does not exceed 50 million rubles, then at first it is carried out only among SMEs. If it does not take place, then it is held in accordance with the regulations. What to do if there is a need to purchase goods included and not included in the list within the framework of one purchase?

Answer: In this situation, one should either establish a requirement for the participation of only SMEs, or make two separate purchases: one only for SMEs, the second - for any participants. MUPs in 2015 start purchasing from SMP or in 2016?

Answer: Depending on the revenue. If the revenue for the previous year is more than 1 billion rubles, then from 2016, if more than 10 billion rubles, then from July 1, 2015. If less than 1 billion rubles, then there is no such obligation at all. Is it possible to divide purchases into purchases among small businesses and purchases among medium-sized businesses?

Answer: RF PP 1352 contains the concept of “small and medium-sized businesses”, therefore, procurement only among small businesses or only among medium-sized businesses will be regarded as a violation of the Decree. How to reflect purchases from SMP in the purchase plan?

Answer: In accordance with the current version of RF PP 932, purchases from SMP are displayed in the procurement plan as regular purchases, however, according to changes in 223-FZ, the Government will be able to approve a section of the plan that will separately take into account purchases from SMP and purchases of innovative and high-tech products from SMP . Is it possible to make a purchase only among SMEs without an approved list?

Answer: In accordance with RF PP 1352, in order to make purchases only among SMEs, the customer must approve and place a list of goods for such purchases. Is it possible to make purchases among SMEs if the amount of income is less than 1 billion rubles?

Answer: Purchasing "only among SMEs" by customers who do not fall under RF PP 1352 can be regarded as a violation of 135-FZ for unreasonable restriction of competition.