Decree 1352 dated 11.12, as amended. Features of the application of the Decree on Procurement by Certain Types of Legal Entities

Regulations on the specifics of the participation of small and medium-sized businesses in the procurement of goods, works, services certain types legal entities, the annual volume of such purchases and the procedure for calculating the specified volume;

Requirements for the content of the annual report on the procurement of goods, works, services by certain types of legal entities from small and medium-sized businesses;

2. This resolution applies to certain types of legal entities with an annual revenue of more than 10 billion rubles from July 1, 2015, and to other certain types of legal entities - from January 1, 2016.

Position
on the peculiarities of the participation of small and medium-sized businesses in the procurement of goods, works, services by certain types of legal entities, the annual volume of such purchases and the procedure for calculating the specified volume
(approved by Decree of the Government of the Russian Federation of December 11, 2014 N 1352)

1. This Regulation establishes the specifics of the participation of small and medium-sized businesses in the procurement of goods, works, services by certain types of legal entities (hereinafter referred to as procurement), the annual volume of purchases that such types of legal entities are required to make from these entities, as well as the procedure for calculating the annual volume procurement.

2. This Regulation applies to legal entities specified in Part 2 of Article 1 of the Federal Law "On the Procurement of Goods, Works, Services by Certain Types of Legal Entities" (hereinafter referred to as the Federal Law, customers, respectively), whose total revenue from the sale of goods, products , performance (rendering) of works (services), as well as from other income according to the accounting (financial) statements for the previous calendar year exceeds 1 billion rubles.

3. Customers registered in the Unified state register legal entities after the entry into force of this Regulation, apply this Regulation from January 1 of the year following the year in which such customers were registered.

4. Purchases from small and medium-sized businesses are carried out by holding auctions and other methods of procurement provided for by the procurement regulation approved by the customer in accordance with the Federal Law (hereinafter referred to as the procurement regulation):

A) the participants of which are any persons specified in Part 5 of Article 3 of the Federal Law, including small and medium-sized businesses;

C) in relation to the participants of which the customer establishes a requirement to involve subcontractors (co-executors) from among small and medium-sized businesses in the execution of the contract.

5. The annual volume of purchases from small and medium-sized businesses is set at no less than 18 percent of the total annual value of contracts concluded by customers based on the results of purchases. At the same time, the total annual value of contracts concluded by customers with small and medium-sized businesses based on the results of procurement carried out in accordance with subparagraph "b" of paragraph 4 of these Regulations must be at least 10 percent of the total annual value of contracts concluded by customers based on the results procurement.

6. When calculating the annual volume of purchases from small and medium-sized businesses, contracts concluded by customers with small and medium-sized businesses based on the results of purchases made in accordance with subparagraphs "a" and "b" of paragraph 4 of these Regulations, as well as contracts concluded suppliers (performers, contractors) directly with small and medium-sized businesses for the purpose of executing contracts concluded by suppliers (performers, contractors) with customers based on the results of purchases made in accordance with subparagraph "c" of paragraph 4 of these Regulations.

7. When calculating, in accordance with paragraph 5 of this Regulation, the total annual value of contracts concluded by customers, including with small and medium-sized businesses based on the results of procurement, the following are not taken into account:

C) purchases that relate to the scope of activities of subjects of natural monopolies in accordance with the Federal Law "On Natural Monopolies";

D) purchases that are made outside the territory Russian Federation and the subject of which is the supply of goods, performance (rendering) of works (services) outside the territory of the Russian Federation;

E) purchases 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 Money legal and individuals;

E) procurement, information about which constitutes a state secret, provided that such information is contained in the procurement documentation or in the draft contract;

h) 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;

I) procurement of works (services), the performance (rendering) of which can only be carried out 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;

J) procurement of services for the implementation of author's control over the development project documentation per object capital construction, carrying out architectural supervision over the construction, reconstruction and overhaul of a capital construction object by the authors, as well as carrying out technical and architectural supervision over the performance of work to preserve the cultural heritage site (monuments of history and culture) of the peoples of the Russian Federation by the authors of the projects;

P) procurement of the results of intellectual activity from a supplier (executor, contractor) who has the exclusive right to the result of intellectual activity or to a means of individualization, certified by a title document;

T) 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;

Y) 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;

T) 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).

8. For bidding, other methods of procurement provided for by the procurement regulation, in accordance with subparagraph "b" of paragraph 4 of this Regulation, customers are required to approve a list of goods, works, services, the purchase of which is carried out from small and medium-sized businesses (hereinafter referred to as the list) .

9. The list is compiled on the basis of the All-Russian classifier species economic activity, products and services and includes the names of goods, works, services and the corresponding code (with the mandatory indication of sections, subsections and the recommended indication of groups and subgroups of economic activities, classes and subclasses of products and services, as well as types of products and services).

10. The customer places the list in a single information system in the field of procurement of goods, works, services to meet state and municipal needs (hereinafter referred to as the unified information system) or until the commissioning of the unified information system on the official website of the Russian Federation in the information and telecommunication network "Internet" to post information on placing orders for supplies goods, performance of work, provision of services (hereinafter referred to as the official website), as well as on the customer's website in the information and telecommunication network "Internet" (hereinafter referred to as the "Internet" network).

The activity of a business company, economic partnership consists in practical application(implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), exclusive rights which belong to the founders (participants), respectively, of the economic company, economic partnership - budgetary, autonomous scientific institutions or being budget institutions, autonomous institutions educational organizations higher education

Founders (participants) business companies, economic partnerships are legal entities included in the manner established by the Government of the Russian Federation in the list of legal entities providing state support approved by the Government of the Russian Federation

innovation activities in the forms established by the Federal Law "On Science and State Science and Technology Policy"

Information that the head, members of the collegiate executive body, Chief Accountant small and medium-sized businesses do not have a criminal record for crimes in the field of the economy, and that these individuals have not been punished in the form of deprivation of the right to hold certain positions or engage in certain activities related to the activities of a small and medium-sized business, and administrative punishment in the form of disqualification

(signature) M.P. ___________________________________________________________________________ (last name, first name, patronymic (if any) of the signatory, position)

contracts concluded as a result of the procurement of works or services, the performance or provision of which can be carried out only by the executive body in accordance with its powers or by a state institution subordinate to it, a state unitary enterprise, the relevant powers of which are established by federal laws, regulatory legal acts of the President of the Russian Federation or the Government Russian Federation, legislative acts of the relevant subject of the Russian Federation

contracts between the main economic company and a subsidiary economic company and (or) a business company established by a subsidiary economic company, concluded based on the results of procurement - in the case of the procurement of goods, works, services own production, - if necessary, compliance with a single technological process production of products, performance of work, provision of services, as well as in the case of the purchase of goods, works (services) related to the provision of accounting services, information services, security activities or the preservation of commercial and information security the main business company, its subsidiaries, business companies established by subsidiaries

contracts (agreements) concluded for a period of more than 5 years based on the results of the procurement of goods, works, services by state-owned companies established on the basis of federal law, which provide for co-financing, design and (or) development working documentation and construction (reconstruction and (or) complex arrangement), operation, including maintenance, repair (if necessary, overhaul) of motor roads (sections of motor roads) of general use of federal significance and (or) individual road structures that are their technological part, as well as may provide for the performance of the functions of an operator for collecting tolls on toll roads (toll sections of highways) of general use of federal significance, provided that the specified customers establish requirements for procurement participants to involve subcontractors (co-executors) from among the subjects in the execution of such contracts (agreements) small and medium enterprises

contracts concluded as a result of procurement of works, services for construction, reconstruction, overhaul and maintenance of especially dangerous, technically complex and unique capital construction facilities, determined in accordance with the legislation of the Russian Federation on urban planning, as well as the procurement of works, services for the preparation of project documentation for such facilities in the event that the initial (maximum) price of the contract for the performance of works, the provision of services based on the results of these purchases exceeds 400 million rubles

contracts concluded as a result of procurement of works, services for design, construction, operation, reconstruction, overhaul, technical re-equipment, conservation and liquidation of facilities that, in accordance with the legislation of the Russian Federation, are classified as hazardous production facilities, or critically important facilities of the fuel and energy complex, critical elements of the facilities of the fuel and energy complex, determined in accordance with the legislation of the Russian Federation on the safety of objects of the fuel and energy complex (with the exception of the procurement of works, services included in the list of goods, works, services approved by the customer (including innovative products, high-tech products), the purchases of which are carried out from small and medium-sized businesses, if the initial (maximum) price of the contract for the performance of work, the provision of services based on the results of these purchases exceeds 400 million rubles

In total, contracts were concluded minus contracts concluded as a result of the procurement specified in paragraphs three to twenty-ninth of position 1 of this form, not including contracts concluded by suppliers (executors, contractors) directly with small and medium-sized businesses in order to execute contracts concluded with the customer according to the results of the auction, other methods of procurement provided for in the procurement regulations, in respect of the participants of which the customer establishes a requirement to involve subcontractors (co-executors) from among small and medium-sized businesses in the execution of the contract

In total, contracts were concluded with small and medium-sized businesses based on the results of bidding, other methods of procurement provided for by the procurement regulation approved by the customer in accordance with the Federal Law "On the Procurement of Goods, Works, Services by Certain Types of Legal Entities" (hereinafter referred to as the procurement regulation) , the participants of which are any persons specified in Part 5 of Article 3 of the Federal Law "On the Procurement of Goods, Works, Services by Certain Types of Legal Entities", including small and medium-sized businesses

In total, contracts were concluded directly with small and medium-sized businesses in order to execute contracts concluded with the customer based on the results of the auction, other methods of procurement provided for by the procurement regulations, in respect of whose participants the customer establishes a requirement to involve subcontractors (co-executors) from among small and medium-sized businesses (according to the results of the procurement specified in paragraph twenty-seven of position 1 of this form)

In total, contracts were concluded directly with small businesses (including small businesses belonging to micro-enterprises) in order to execute contracts concluded with the customer based on the results of the auction, other methods of procurement provided for by the procurement regulation, in respect of the participants of which the customer establishes a requirement on the involvement of subcontractors (co-executors) from among small and medium-sized businesses for the execution of the contract (based on the results of the procurement specified in paragraph twenty-seven of position 1 and column 5 of position 4

(full name of the authorized person of the customer)

From July 1, 2015 certain types of legal entities Certain types of legal entities specified in Part 2 of Art. 1 of the Federal Law of July 18, 2011 N 223-FZ "On the procurement of goods, works, services by certain types of legal entities".- infrastructure monopolies and companies with state participation - the Decree of the Government of the Russian Federation of December 11, 2014 N 1352 “On the specifics of the participation of small and medium-sized businesses” began to apply The criteria for the concept of "subject of small and medium-sized businesses" are established in Art. 4 of the Federal Law of 24.07.2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", Decree of the Government of the Russian Federation of 09.02.2013 N 101 "On the marginal values of revenue from the sale of goods (works, services) for each category of entities small and medium business”. in the procurement of goods, works, services by certain types of legal entities” (hereinafter referred to as the Procurement Resolution).

The decision on procurement was adopted within the framework of the action plan developed by the Government of the Russian Federation in mid-2013 Action plan (“road map”) “Expanding access of small and medium-sized businesses to the procurement of infrastructure monopolies and companies with state participation”, approved by the Order of the Government of the Russian Federation of May 29, 2013 N 867-r. to expand the access of small and medium-sized businesses (hereinafter - SMEs) to the procurement of certain types of legal entities (hereinafter - corporate customers, customers) and is aimed at removing administrative, financial and information barriers for SMEs when participating in the procurement and supply of goods, performance of works and provision of services for such large corporate customers, as well as to increase the share of purchases from SMEs in the total annual volume of purchases as a whole.

Provision approved by the Procurement Decree Regulations on the peculiarities of the participation of small and medium-sized businesses in the procurement of goods, works, services by certain types of legal entities, the annual volume of such purchases and the procedure for calculating the specified volume, approved by the Decree Government of the Russian Federation of December 11, 2014 N 1352. establishes the specifics of the participation of small and medium-sized businesses in the procurement of corporate customers, and also regulates in detail the rules for such customers to purchase from SMEs, establishes the scope of their rights and obligations, the annual volume of purchases that such customers are required to make from SMEs and the procedure for calculating the specified volume .

The Decree on Procurement also approved the Requirements for the Content of the Annual Report on the Procurement of Goods, Works, Services from SMEs, which establish the specifics of systematization, accounting and disclosure by corporate customers of information on their purchases from SMEs and the form of the annual report itself.

In this article, we propose to consider the features of the application of the Decree on Procurement by Corporate Customers.

1. Features of the application of the Decree on Procurement by Certain Types of Legal Entities

According to paragraphs 2, 3 of the Decree on Procurement, it is put into effect in stages, both in terms of the subject of regulation and in terms of the circle of persons.

The qualifying sign of the circle of persons subject to the Decree is their financial indicators for the previous reporting period.

Corporate customers with annual revenues of more than RUB 10 billion will apply the Procurement Decree from July 1, 2015; other customers whose annual revenue is less and ranges from 1 billion rubles. up to 10 billion rubles, later - from January 1, 2016 (clause 3 of the said Resolution).

Here it is necessary to pay attention to the fact that certain types of legal entities whose procurement activities are also subject to the Federal Law of July 18, 2011 N 223-FZ "On the procurement of goods, works, services by certain types of legal entities" (hereinafter - the Law on Procurement ), but whose annual revenue is less than 1 billion rubles, the Procurement Decree in question does not apply. In this case, purchases by such customers are carried out in the manner prescribed by the Law on Procurement in accordance with the developed regulation on procurement, without complying with the rules established by the Regulation in question.

On the subject of regulation, the Decree on Procurement in the main part, concerning the regulation of corporate customers' purchases from small and medium-sized businesses, entered into force on December 23, 2014, except for paragraphs. "b" of clause 34 on the preparation of an annual report on such purchases and the placement of the said report in accordance with Part 21 of Art. 4 of the Law on Procurement in a unified information system (on the official website), which comes into force on January 1, 2016.

Please note that from July 8, 2015, the Decree of the Government of the Russian Federation of June 26, 2015 N 641 changed the mandatory annual volume of purchases of goods, works, services carried out by certain types of legal entities from small and medium-sized businesses. In accordance with the new provisions (clause 2.1 of the Procurement Resolution under consideration), in 2015 the annual volume of purchases from SMEs for customers is set at no less than 9% of the total value of contracts against the previously established volume of 18%.

The indicator of the total cost of contracts concluded by customers based on the results of procurement, in which only small and medium-sized businesses can participate (clause "b" clause 4 of the Regulations), since July 8, 2015, has also been halved and should be at least 5% of total annual value of contracts.

When calculating the specified volumes, the contracts concluded based on the results of purchases made for the period from July 1 to December 31, 2015 are taken into account.

2. How to determine, in accordance with paragraph 2 of the Regulations, the total amount of proceeds from the sale of goods, products, performance (rendering) of works (services), as well as from other income according to the accounting (financial) statements for the previous year for newly created companies?

Clause 3 of the Regulation under consideration establishes that customers registered in the Unified State Register of Legal Entities after the entry into force of the Regulation (that is, after December 23, 2014) apply it from January 1 of the year following the year in which they were registered .

That is, customers registered in any month of 2015 will apply the Regulations from January 1, 2016 and must calculate the total amount of revenue from the sale of goods, products, performance of work (rendering of services), as well as from other income according to their accounting ( financial) statements for 2016

At the same time, the Regulations will still apply to them if the total amount of revenue for the previous year 2015 is at least RUB 1 billion (without an upper limit).

Companies registered from December 24, 2014 to December 31, 2014 will apply the Regulations for common grounds taking into account clause 2 of the Procurement Resolution, that is, either from July 1, 2015, if the annual revenue is more than 10 billion rubles, or from January 1, 2016, if the annual revenue is from 1 billion rubles. up to 10 billion rubles At the same time, in accordance with paragraphs 1, 2 of Art. 15 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting", the total amount of revenue from the sale of goods, products, performance of work (rendering of services), as well as from other income will be calculated according to the accounting (financial) statements for corresponding period 2014

3. For what period of time in 2015 should the customer take into account contracts to calculate the share of contracts with SMEs? Is it necessary to take into account those contracts that have already been concluded with SMEs since the beginning of the current year, when the Procurement Resolution did not enter into force?

To answer this question, it is necessary to understand the difference between the moment the document comes into force and the beginning of its application, since in this case the moments are indicated by different dates. The Procurement Decree entered into force and became effective on December 23, 2014 (except for subparagraphs "b" of paragraph 34 of the Regulations, which enters into force on January 1, 2016). According to the dates of July 1, 2015 and January 1, 2016, specified in paragraph 2 of the Procurement Order, its application is divided. Therefore, in the total annual value of contracts, when calculating the share of purchases from SMEs, customers must take into account contracts concluded between July 1, 2015 and December 31, 2015.

4. What is meant by the total annual value of contracts concluded by customers, including with small and medium-sized businesses based on the results of procurement, the calculation of which is established by clause 7 of the Regulation? And are purchases that are not published by customers in a single information system, in accordance with paragraph 15 of Art. 4 of the Law on Procurement, purchases, the value of which does not exceed 100,000 rubles (in some cases, 500,000 rubles)?

Clause 7 of the Regulation regulates the calculation of the total annual value of contracts concluded by customers based on the results of procurement, including contracts with SMEs. When calculating this indicator, all contracts concluded by the customer based on the results of procurement carried out in accordance with the Procurement Law, except for those directly listed in this paragraph, are taken into account.

Thus, the total annual value of contracts concluded by customers, including with SMEs based on the results of procurement, means the total (cumulative) volume of purchases made by the customer in accordance with the procurement regulations for the year.

At the same time, purchases of goods, works, services, the cost of which does not exceed 100,000 rubles or 500,000 rubles (low-budget purchases) are also subject to accounting, since purchases that are not taken into account in the calculation are defined in clause 7 of the Regulation. This list is closed, it is not subject to broad interpretation, and low-budget purchases are not separately named in this list.

5. What are the features and procedure for calculating the annual volume of purchases made by corporate customers from SMEs in accordance with the form of the annual report of the Procurement Resolution? Why, in accordance with paragraph 2 of the form, when calculating the percentage of purchases from SMEs, the annual value of purchases, which is the denominator, includes purchases, information about which constitutes a state secret, and purchases in respect of which a decision of the Government of the Russian Federation has been made (part 16 Article 4 of the Law on Procurement), despite the fact that in paragraph 7 of the Regulations these two types of procurement are indicated as not taken into account?

There is no contradiction between paragraph 2 of the form and paragraph 7 of the Regulation. Information about procurements that constitute a state secret, as well as procurements in respect of which a decision was made by the Government of the Russian Federation in accordance with Part 16 of Art. 4 of the Law on Procurement are not taken into account when calculating information on the share of purchases from SMEs, where this indicator acts as a denominator (clause 2 of the form), since such information was initially excluded when calculating the total annual value of contracts in accordance with clause 7 Provisions.

In clause 1 of section I of the report (report form), there is no information on such purchases in order not to reflect their indicators by virtue of a direct indication of this in clause 1 of the Requirements for the content of the annual report on the procurement of goods, works, services by certain types of legal entities approved by this the same Decree. At the same time, this does not mean that they are again taken into account when calculating the share of purchases from SMEs.

6. How to calculate, in accordance with paragraph 5 of the Regulations, the annual cost volume for those customers who comply with the requirements of the Procurement Decree from July 1, 2015

Those customers who apply the Decree on Procurement from July 1, 2015, calculate the annual volume of purchases made from SMEs for purchases made in 2015 for the period from July 1, 2015 to December 31, 2015, at the end of the year.

The calculation rules are established in clause 6 of the Regulations - by adding up the cost of contracts concluded with SMEs based on the results of procurement: the participants of which are any persons who meet the requirements established by the customer in the procurement regulation in accordance with Part 5 of Art. 3 of the Procurement Law; which participants are only SMEs; and the cost of contracts by which SMEs are involved as co-executors (clauses "a", "b" and "c", clause 4 of the Regulations).

7. Partnership program

Separately, we draw attention to the possibility of developing a partnership program by corporate customers, which is provided for in clause 15 of the Regulations.

The partnership program is a loyalty program specially developed by the customer at his request for those small and medium-sized businesses that:

a) performed at least 2 contracts concluded with the customer as a result of procurement, without collecting from the contractors - SMEs a penalty (fine, penalty) due to non-fulfillment or improper fulfillment of obligations stipulated by such contracts;

b) passed the procedures for determining the compliance of SMEs with the requirements for suppliers (performers, contractors) established by the customer in accordance with its procurement regulations.

Such a program can be useful for both parties of procurement, as it forms the trust of corporate customers and procurement participants in each other, and identifies reliable, permanent procurement participants. In addition, for SMEs - participants in the partnership program - the customer can be provided with an advance payment in the amount of at least 30% of the contract amount when making a purchase, the participants of which can only be small and medium-sized businesses.

However, the partnership program is provided only for procurement participants - SMEs. Legal entities involved in procurement, but not having the status of SMEs in accordance with Art. 4 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" cannot be its participants.

8. Reporting by customers on the participation of small and medium-sized businesses in announced procurements

In order to control procurement from SMEs, analyze their quantitative and quality characteristics section IV of the Regulation provides for the formation of reports on the participation of small and medium-sized businesses in procurement.

For those corporate customers who have already begun to apply the Decree of the Government of the Russian Federation of December 11, 2014 N 1352 “On the peculiarities of the participation of small and medium-sized businesses in the procurement of goods, works, services by certain types of legal entities” from July 1, 2015, we recall that the provisions of the Procurement Decree on the preparation of an annual report on procurement from SMEs, both in form and content, come into force on January 1, 2016. Before this date, it is not possible to generate the results of procurement activities in the form of an annual report in the form established by the Procurement Decree necessarily.

The obligation to publish in the unified information system (before the said system is put into operation on the official website) the annual procurement report and information on the annual volume of purchases, which customers are required to make from SMEs, also comes into force on January 1, 2016 (Part 21 article 4 of the Procurement Law).

At the same time, information on the number and total cost of contracts concluded as a result of procurement from SMEs is subject to mandatory publication by customers in accordance with the rules of the Procurement Law no later than the 10th day of the month following the reporting one (clause "a" clause 34 of the Regulation and paragraph 4, part 19, article 4 of the Procurement Law).

In conclusion of the article, it remains to be noted that the Procurement Decree under consideration does not change the procurement procedure established by federal law, it defines the features of their implementation in relation to purchases from small and medium-sized businesses and the rules for their accounting. At the same time, the features established by the Procurement Decree must be taken into account by corporate customers in all procurement methods: in addition to a tender or auction, this may be a request for proposals, purchase from a single supplier (contractor, performer) and others provided for in the procurement regulation governing the procurement activities of the customer .

The decision on procurement was adopted within the framework of the action plan developed by the Government of the Russian Federation in mid-2013 Action plan (“road map”) “Expanding access of small and medium-sized businesses to the procurement of infrastructure monopolies and companies with state participation”, approved by the Order of the Government of the Russian Federation of May 29, 2013 N 867-r. to expand the access of small and medium-sized businesses (hereinafter - SMEs) to the procurement of certain types of legal entities (hereinafter - corporate customers, customers) and is aimed at removing administrative, financial and information barriers for SMEs when participating in the procurement and supply of goods, fulfillment work and services for such large corporate customers, as well as to increase the share of purchases from SMEs in the total annual volume of purchases as a whole.

Provision approved by the Procurement Decree Regulations on the specifics of the participation of small and medium-sized businesses in the procurement of goods, works, services, certain types of legal entities, the annual volume of such purchases and the procedure for calculating the specified volume, approved by Decree of the Government of the Russian Federation of December 11, 2014 N 1352. establishes the specifics of the participation of small and medium-sized businesses in the procurement of corporate customers, and also regulates in detail the rules for such customers to purchase from SMEs, establishes the scope of their rights and obligations, the annual volume of purchases that such customers are required to make from SMEs and the procedure for calculating the specified volume .

In this article, we propose to consider the features of the application of the Decree on Procurement by Corporate Customers.

1. Features of the application of the Decree on Procurement by Certain Types of Legal Entities

According to paragraphs 2, 3 of the Decree on Procurement, it is put into effect in stages, both in terms of the subject of regulation and in terms of the circle of persons.

The qualifying sign of the circle of persons subject to the Decree is their financial performance for the previous reporting period.

When calculating the specified volumes, the contracts concluded based on the results of purchases made for the period from July 1 to December 31, 2015 are taken into account.

2. How to determine, in accordance with paragraph 2 of the Regulations, the total amount of proceeds from the sale of goods, products, performance (rendering) of works (services), as well as from other income according to the accounting (financial) statements for the previous year for newly created companies?

At the same time, the Regulations will still apply to them if the total amount of revenue for the previous year 2015 is at least RUB 1 billion (without an upper limit).

Companies registered from December 24, 2014 to December 31, 2014 will apply the Regulation on a general basis, taking into account clause 2 of the Procurement Resolution, that is, either from July 1, 2015, if the annual revenue is more than 10 billion rubles. , or from January 1, 2016, if the annual revenue is from 1 billion rubles. up to 10 billion rubles At the same time, in accordance with paragraphs 1, 2 of Art. 15 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting", the total amount of revenue from the sale of goods, products, performance of work (rendering of services), as well as from other income will be calculated according to the accounting (financial) statements for corresponding period 2014

3. For what period of time in 2015 should the customer take into account contracts to calculate the share of contracts with SMEs? Is it necessary to take into account those contracts that have already been concluded with SMEs since the beginning of the current year, when the Procurement Resolution did not enter into force?

6. How to calculate, in accordance with paragraph 5 of the Regulations, the annual cost volume for those customers who comply with the requirements of the Procurement Decree from July 1, 2015

7. Partnership program

Separately, we draw attention to the possibility of developing a partnership program by corporate customers, which is provided for in clause 15 of the Regulations.

The partnership program is a loyalty program specially developed by the customer at his request for those small and medium-sized businesses that:

8. Reporting by customers on the participation of small and medium-sized businesses in announced procurements

In order to control procurement from SMEs, analyze their quantitative and qualitative characteristics, Section IV of the Regulations provides for the formation of reports on the participation of small and medium-sized businesses in procurement.

In conclusion of the article, it remains to be noted that the Procurement Decree under consideration does not change the procurement procedure established by federal law, it determines the specifics of their implementation with respect to procurement from small and medium-sized businesses and the rules for their accounting. At the same time, the features established by the Procurement Decree must be taken into account by corporate customers in all procurement methods: in addition to a tender or auction, this may be a request for proposals, purchase from a single supplier (contractor, performer) and others provided for in the procurement regulation governing the procurement activities of the customer .