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- These are commercial organizations (legal organizations and individual entrepreneurs) that carry 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 entities 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 the Russian Federation" dated July 24, 2007 N 209-FZ regulates the basic requirements under which an organization can be classified as an SME. In 2017, some changes were made to these requirements, thereby allowing more organizations to meet the status of a small or medium-sized business.

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 is up to 2 billion rubles, and the average number of employees does not exceed 250 people.

The same rules for categorization apply to individual entrepreneurs. If individual entrepreneurs do not have 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, on the basis of:

    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 provided by legal entities 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 the contract system", a number of requirements are put forward regarding the implementation of purchases 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 size of the 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 SONCO

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:

  1. 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.
  2. 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 at the site (the paper version is not used).

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, they simply write 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.

OOO IWC"RusTender"

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Under number 44, the Federal Law defines the obligation of state and municipal institutions to receive a certain part of goods, works and services from small businesses. The participation share of this category must be at least 15% of the total annual volume of purchases. At the same time, the legislation determines the priority of domestic manufacturers and suppliers.

Small business entities are legal entities whose status is determined by a small amount of qualitative indicators - up to 100 employees and up to 800 million rubles in revenue per year. It is understood that these organizations are commercial and operate for profit.

The acquisition of goods, works or services from the SMP is regulated. It regulates not only the procedure for the acquisition of goods and services, but also determines the parties that may be involved in this matter.

The provisions of Article 30 apply to socially oriented non-profit organizations. It is prescribed that SONKO according to Federal Law 44 must be established by the state, subjects of the Russian Federation or municipalities.

SMP Procurement Rules

Legislation determines that small businesses can take part in all types of purchases which are held by state or municipal institutions to meet their needs. Main conditions for participation— compliance with the requirements of the customer and the ability to fulfill the requirements of the contract.

According to Federal Law 44, SONKO can only purchase among SMEs. In this situation, competition with medium and large businesses is excluded. Any applications from such organizations are rejected by the customer.

Volume

The share of purchases from small businesses under 44 Federal Laws must be at least 15% of the total annual provision. According to the results of the past calendar year, the customer prepares and places a report in the unified information system by April 1. It specifies the following aspects:

  • contracts with small businesses;
  • purchases from socially oriented non-profit organizations;
  • information about the failed determination of suppliers.

The percentage for SMP under 44 FZ should be clearly reflected in the reporting. All purchases from small businesses should be noted in the report, as well as their total volume.

With regard to the volume of money circulation, it is prescribed that individual contract price with a small business cannot exceed 20 million rubles.

Ways

The percentage of purchases from small businesses under 44 Federal Laws is determined not only by the number of SMEs involved and the amount of funds spent. An important aspect is the observance of the procedure and the calculation of purchases from small businesses. Federal Law 44 highlights the following ways to conclude contracts for deliveries through the NSR:

  • competition open to all suppliers;
  • limited conditions for the competition;
  • mixed competition in two stages;
  • electronic trading;
  • request for quotations;
  • request for available proposals.

Failure to comply with the relevant procedure for informing and carrying out the chosen method is interpreted as a violation of the law.

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The legislation does not define the list of purchases from SMP according to 44 FZ. A state or municipal institution has the right to acquire any goods, works or services in small businesses.

It is also possible to do not make certain purchases at the SMP. That is, the institution itself determines the priorities in the supply. The main condition is the observance of the procedure and the total volume.

Benefits for NSR under 44 FZ

Benefits for NSR under Federal Law 44 include the following benefits:

  • the security amount is up to 2% of the initial maximum contract value;
  • the customer is given 15 days from the date of signing the acceptance document to pay for the purchase;
  • if the winner of the tender, electronic auction or request for proposals is a small business entity, the customer has the right not to require a contract. (Find out which one).

Administrative responsibility

Administrative responsibility for non-compliance with the norms of the legislation on placing an order with SMP defined:

  • violation of the terms for posting information in the unified procurement information system during a tender or auction less than two days, relies a fine of 5 and 15 thousand rubles for individuals and legal entities, respectively;
  • in case of violation of the specified period more than two days the fine is 30 and 100 thousand rubles;
  • violation of the deadline for posting information when requesting quotations or proposals from small businesses no more than a day - 3 and 10 thousand rubles. for individuals and legal entities;
  • similar violation with delay more than a day - 15 and 50 thousand.;
  • violation of the requirements and procedure for posting information on purchases from small businesses entails a fine of 15 and 50 thousand.

Penalties are also due for other administrative violations - unlawful refusal, non-compliance with the requirements for keeping records and reporting. Separately, it should be noted penalty for non-compliance with the established volume of purchases for small businesses - it is 50 thousand rubles.

17.03.2017

speaker: Tatiana Leontieva


The report form is contained in Decree of the Government of the Russian Federation of March 17, 2015 N 238 “On the procedure for preparing a report on the volume of purchases from small businesses and socially oriented non-profit organizations, posting it in a single information system and amending the Regulations on the Interdepartmental Commission for the Selection of Investment projects, Russian credit organizations and international financial organizations to participate in the Program for Support of Investment Projects Implemented in the Russian Federation on the Basis of Project Financing”.

Procurement procedure from SMP and SONKO

Customers under 44-FZ are required to purchase from SMP, socially oriented non-profit organizations in the amount of at least 15% of the total annual purchase volume, calculated taking into account part 1.1 of Art. 30 of Law No. 44-FZ.

Only those purchases that are carried out through competitive procedures are considered:

  • Contests
  • Electronic auctions
  • Quote requests
  • Request for Proposals

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

Criteria for inclusion in the NSR

In order to competently conduct such purchases, it is necessary to understand which companies are small businesses. New criteria for inclusion in the NSR are established by law No. 156-FZ dated June 29, 20145. So, such companies must simultaneously meet the following conditions:

  1. The amount of proceeds for the previous year from the sale of goods, works or services (excluding VAT) does not exceed 800 million rubles (RF Government dated July 13, 2015. No. 702).
  2. The average number of employees is not more than 100 people.
  3. The share of third-party organizations in the authorized capital of the company is not more than 49 percent.

Criteria for inclusion in SONKO

The definition of a socially oriented non-profit organization is spelled out in paragraph 2.1 of Part 2 of Art. 2 of Law No. 7-FZ "On non-profit organizations":

SONO- these are non-profit organizations established in the forms prescribed by law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, developing civil society in the Russian Federation, as well as the types of activities provided for by 1 tbsp. 31.1 of Law No. 7-FZ

Features of procurement from SMP and SONKO

In August 2016, the Register of Small Business Entities appeared, the compilation of which is regulated by the Federal Law of December 29, 2015 N 408-FZ “On Amendments to Certain Legislative Acts of the Russian Federation”.

The register is maintained by the Federal Tax Service, its formation takes place annually on August 10. The register is updated (entering data on newly registered organizations and deleting from the register) on a monthly basis. Information is posted on the official website of the Federal Tax Service of Russia and is publicly available. Thus, the declaration provided by the procurement participant can be verified using the SMP Register.

Information entered into the Register of SMP:

  • name of the legal entity, name, surname, patronymic of the individual entrepreneur;
  • the location of the legal entity, the place of residence of the individual entrepreneur;
  • date of entry of information into the register;
  • SME subject category (medium enterprise, small enterprise, micro enterprise);
  • an indication that the person is newly created;
  • information about codes according to OKVED;
  • information about licenses received by the SME entity;
  • information about manufactured products (in accordance with OKPD);
  • information on the inclusion of a person in the registers (lists) of SMEs - participants in partnership programs;
  • information on whether the SME entity has concluded state or municipal contracts and (or) agreements concluded in accordance with the Federal Law “On Procurement of Goods, Works, Services by Certain Types of Legal Entities”.

Confirmation of attributing themselves to SMEs is carried out by procurement participants using a declaration, therefore, customers are not required to check such declarations. A declaration containing all the necessary information is currently sufficient to allow the participant who provided it to purchase, which is marked "for small and medium-sized businesses."

The situation with the Register of SMEs is ambiguous. It happens that an organization that is actually an SME entity is not included in the Register for some reason, and it can be fraught with rejecting the application of such a company.

It should be noted that when purchasing from SMP and SONCO, the contract includes a mandatory condition for payment by the customer of the delivered goods, work performed, services rendered (their individual stages) within a period of not more than 30 days from the date of signing the acceptance documents.

Unilateral refusal to conclude a contract

In 2016, the rule has changed.

P. 1 h. 15 Art. 95 of Law No. 44-FZ:

the customer is obliged to make a decision on unilateral refusal to perform the contract in the following cases:

if during the execution of the contract it is established that the supplier and (or) the supplied goods do not comply with the established notice of procurement and (or) procurement documentation with the requirements for procurement participants and (or) the non-compliance of the supplied goods with such requirements, which allowed him to become the winner of the supplier determination (contractor, performer).

Standard terms of contracts providing for the involvement of subcontractors from among the SMP and SONCO

On January 4, 2017, Decree of the Government of the Russian Federation dated December 23, 2016 No. 1466 “On approval of the standard terms of contracts providing for the involvement of subcontractors, co-executors from among small businesses, socially oriented non-profit organizations” came into force.

The essence of the changes is that the standard conditions of contracts were approved, providing for the involvement of subcontractors, co-executors from among the SMP and SONCO in the execution of contracts.

Important!

These conditions are obligatory only if the customer establishes in the notice a requirement for a supplier who is not an SMP or SONCO to involve subcontractors from among the SMPs in the execution of the contract (part 5, part 30 of Law No. 44-FZ).

According to the standard terms of the contract, approved by the Decree, additional obligations have appeared for suppliers:

  • Attract subcontractors, co-executors from among the SMP, SONCO in the amount of at least 5 percent of the contract price.
  • Within a period of not more than 5 working days from the date of conclusion of the contract with the subcontractor:
  • submit to the customer a declaration on the subcontractor's belonging to the SMP, SONKO;
  • provide the customer with a copy of the contract concluded with the subcontractor certified by the supplier.
  • Within 10 working days from the date of payment by the supplier of the fulfilled obligations under the contract with the subcontractor, submit to the customer the following documents:
  • copies of acceptance documents;
  • copies of payment orders confirming the transfer of funds by the supplier to the subcontractor (in the event that the contract concluded between the supplier and the subcontractor provides for the payment of fulfilled obligations before the deadline for payment for the delivered goods, performed works, rendered services.

Additional Supplier Responsibilities:

Make payment under the contract with the subcontractor within 30 days from the date of signing by the supplier of the document on acceptance of goods, work, services or individual stages of the contract.

Additional Supplier Responsibility:

Civil liability to the customer for non-fulfillment or improper fulfillment of the condition on the involvement of subcontractors in the execution of contracts, including:

for the provision of documents containing inaccurate information, or their failure to submit or the submission of such documents in violation of the established deadlines;

for not involving subcontractors, co-executors in the amount established in the contract.

Additional supplier rights:

The supplier has the right to replace the subcontractor with whom the contract was previously concluded with another subcontractor, co-executor, in case of failure to fulfill the obligations stipulated by the contract.

All of the above regarding the standard terms of contracts refer to the mechanism for attracting SMP and SONCO, when customers put down the percentage of involvement of subcontractors. These standard conditions cannot be changed in scope, and must also be included in the draft contract in full.

The procedure for generating a report on the volume of purchases from SMP and SONKO

The report itself was approved by the RF GD No. 238 dated March 17, 2015. The standard form of the report has been repeatedly amended: the last one was in February 2016.

The report is compiled and posted in the Unified Information System annually until April 1 of the year following the reporting one. Thus, the last day of the report placement for the previous year is March 31 of the current year.

Responsibility for the preparation and placement of the report lies with the contract manager or an authorized employee of the contract service.

Report submission form: placed in electronic form in the Unified Information System. Due to the instability of the UIS, it is recommended to post a report in advance, without waiting for the last days of March, in order to avoid the risks associated with system failures.

Changes in 2016

The latest changes to the RF GD No. 238 were made on November 19, 2016 and concerned the extension of its effect to unitary enterprises.

Until 2016, most unitary enterprises operated according to 223-FZ. Accordingly, such customers did not have to comply with the requirements of 44-FZ, in particular, they did not purchase from SMP and SONKO. However, since from January 1, 2017, unitary enterprises are subject to 44-FZ, they must post reports for 2016 with zero indicators.

Report Form Changes

The main changes in the report form in 2016 affected Section II of the report:

  • The section indicates the volume of contracts referred to in part 1.1 of Article 30 of Law No. 44-FZ, and the volume of purchases constituting state secrets was excluded from it (all lines included in this position).
  • Also, purchases were made in this section to ensure the defense of the country and the security of the state.
  • It is indicated that it is not allowed to re-account information on the amount of financial security for payment in the reference year of the same contract. If you look at the report form, it becomes clear that the same contract can fall into two columns: for example, a contract can be concluded with a single supplier and at the same time it can be for a loan - you do not need to enter such a contract twice.

Report on the volume of purchases from SMP, SONKO

The report contains three sections:

  1. Information about the customer.
  2. Information on the volume of purchases from SMEs, SONCOs.
  3. Information about the concluded contracts.

Section I. Customer Information

The first section indicates the legal form, location (address), telephone, e-mail address, TIN, KPP. Further in this section, the customer codes are filled in according to: the All-Russian Classifier of Organizational and Legal Forms (OKOPF), the All-Russian Classifier of Enterprises and Organizations (OKPO), the All-Russian Classifier of Territories of Municipalities (determined at the place of state registration of the customer) (OKTMO).

Section II. Information on the volume of purchases

Basically, questions arise when filling out the second and third sections.

Important!

The report is compiled in thousands of rubles.

Position 1 of Section II indicates the total annual volume of purchases (GPO) of the customer for the reporting year, determined in accordance with paragraph 16 of Article 3 of Law No. 44-FZ, with the exception of the volume of purchases, information about which is a state secret.

SHOZ- this is the amount of financial support (appropriations) for the purchase by the customer (this issue is explained in the letter of the Ministry of Economic Development of Russia dated December 31, 2014 No. D28I2868).

According to the Ministry of Economic Development of Russia, the SGOZ is the total amount of financial security approved for the corresponding financial year for the customer to make purchases in accordance with 44-FZ, including for paying for contracts concluded before the beginning of the specified financial year and payable in the specified financial year.

The Ministry of Economic Development has also developed a simple and convenient calculation formula.

"SGOZ = a + b + c", where:

A. Contracts concluded in previous financial years, to the extent payable in the current financial year.

b. Contracts entered into in the current financial year are fully executable and payable in the current financial year.

V. Contracts concluded in the current financial year, executed in the current and subsequent years, in the part payable in the current financial year.

If there is a volume of purchases, information about which is a state secret, it is necessary to deduct this volume from the SSS.

For example, a school enters into a contract for the supply of food from September to May. This does not coincide with the calendar year, respectively, what the school pays from September to December will be included in the SSS of this year, from January to May - in the SSS of next year.

SHOZ is equal to the plan of financial and economic activities of a budgetary institution minus the funds that go to taxes and wages.

In position 2 of section II, it is necessary to identify contracts that were concluded in accordance with Part 1.1 of Article 30 of Law No. 44-FZ, with the exception of the amount of financial security for payment in the reporting year of contracts containing information containing state secrets.

This column is calculated as the sum of the values ​​provided for in paragraphs 2-6 of the specified position:

The second paragraph is the volume of defense purchases.

The third paragraph is loans.

The fourth paragraph is everything that was purchased from a single supplier: all items included in Part 1 of Article 93 of Law No. 44-FZ.

The fifth paragraph is atomic energy.

The sixth paragraph is closed methods.

It is not allowed to re-account information on the volume of financial security for payment in the reporting year. If, for example, the contract falls under both a single supplier and credits, then the information is entered only once - either in a single supplier or in credits.

In this case, it is necessary to indicate the actual payments under the contracts. Particular attention should be paid to utilities, since often a contract is concluded for one amount, and another comes out, since it is impossible to clearly foresee how many utilities will be selected. The contract in the process of execution is adjusted, and upon payment, the amount may differ from the original. You should pay exactly the amount that was actually paid under this contract for the reporting year. The same goes for all other purchases.

How is the purchase rate from the SMP calculated, which the customer must comply with in accordance with 44-FZ?

After the customer has calculated the SGOZ, he needs to deduct the amount provided for payment for goods, works and services specified in Part 1.1 of Art. 30 of Law No. 44-FZ (paragraph 2), and put the resulting amount in position 3 of section II.

Further, to fill in paragraph 4, you need to calculate 15% of the result. This will be the volume of purchases that the customer must make from SMP and SONKO in this reporting year. This amount is entered in position 4 of section II.

Position 5 indicates the volume of purchases, calculated as the amount of money payable in the reporting financial year, as well as before the beginning of the reporting financial year, based on the results of the procedures for determining the supplier, in the notification of the implementation of which a restriction was established in relation to participants, which could only be SMP and SONKO. That is, these are purchases made only among SMPs and SONCOs.

In position 6, the same data is entered, only for subcontractors from among the SMP and SONCO (purchases in which the customer set the percentage of subcontracting SMP and SONCO). Not the entire amount is affixed, but this stipulated percentage.

Staged payment and accounts payable

If the payment for the contract is carried out in stages in different financial years, then the cost of each stage is taken into account in the SSS of the year when payment is made (letter of the Ministry of Economic Development of the Russian Federation of December 31, 2014 No. D28I-2898).

The amounts of contracts concluded in the previous financial year, for which accounts payable were formed, are taken into account when determining purchases from SMP and SONCO (letter of the Ministry of Economic Development of the Russian Federation of December 14, 2015 No. D28I-3625). For example, if part of the payments, under a contract concluded in 2015, was transferred to 2016, these amounts are taken into account when calculating the SSS for 2016. Accordingly, if part of the payments under the contracts of 2016 was transferred to 2017, then this accounts payable is not taken into account when calculating the SHOZ for 2016.

Position 7 includes the sum of the values ​​of the volumes indicated in positions 5 and 6, that is, the purchases actually made by the institution in order to comply with the requirements of the law on providing benefits to SMP and SONCO.

Position 8 is the share of purchases, which is calculated as a percentage of the volume of purchases indicated in position 7 in relation to position 3, that is, the percentage of purchases actually made in order to comply with the requirements of the law on providing an advantage to SMEs and SONCOs.

Position 9 indicates the total amount of the NMTsK of failed competitive procurement procedures, in which a restriction was established for procurement participants, and as a result of which the contract was not concluded or was concluded on the grounds provided for in paragraph 25 of part 1 of Article 93 of Law No. 44-FZ. This is the only position in which not the actual amounts are indicated, but the NMTsK. For example, if the customer announced an auction with a note that it is held only among the NSR and SONCO, but this procedure did not take place (no application was submitted or only one application was submitted), then he can conclude a contract under paragraph 25 of part 1 of the article 93 (as a failed auction). This contract does not fall within the scope of contracts concluded with SMP and SONCO, but falls into column 9 of section II.

Section III. Information about concluded contracts

This section is filled in according to the unique numbers of the register records of contracts that are concluded with SMP and SONKO. These records are pulled from the registers of contracts.

Position 1 indicates the unique numbers of the register records of contracts concluded with SMP and SONCO from the register of contracts concluded by customers.

In position 2 - the same, but under contracts containing conditions on the involvement of subcontractors.

Position 3 indicates the unique numbers of the register records of contracts concluded on the grounds provided for by Part 1.1 of Article 30 of Law No. 44-FZ from the register of contracts concluded by customers.

Attention!

If you do not find contracts in the registry, try to uncheck all the boxes when choosing a contract, since when registering a contract, many do not indicate the status of the supplier, and when performing a search, the checkbox "SMP and SONKO" is automatically checked.

It is important to know:

  • The report is generated in electronic form and posted in the EIS. It is recommended to draw up and approve a "paper" report as well.
  • Register numbers of contracts are filled in from the system. If not filled out, there are failures, you should fill out completely in the "paper" form.
  • Remember that if you paid accounts payable last year, then these contracts are also included in the report.
  • The calculation does not include carry-over accounts payable under contracts, which will be paid in the next reporting period.

Responsibility

The fine for non-compliance with the procurement norm from SMP and SONKO is 50,000 rubles per contract manager (clause 11, article 7.30 of the Code of Administrative Offenses).

Non-placement by an official in the EIS of information and documents, the placement of which is provided for in accordance with the legislation of the Russian Federation on the contract system in the field of procurement (including a report, even if it is zero), entails a fine on officials in the amount of 50,000 rubles, on legal entities - 500,000 rubles (part 3 of article 7.30 of the Code of Administrative Offenses).

Placement by an official in the UIS of information and documents to be posted in violation of the requirements provided for by the legislation of the Russian Federation on the contract system, except as provided for in parts 1 - 1.3 and 1.7 of Article 7.30 of the Code of Administrative Offenses (for example, accounts payable were not taken into account or not all register entries were made contracts), entails the imposition of a fine on officials in the amount of 15,000 rubles, on legal entities - 50,000 rubles.

First of all, let's answer the question: "Purchases from the SMP and SONO - what is it?". The law on the contract system establishes the obligation of the customer to carry out orders from small businesses (SMEs) and socially oriented non-profit organizations (SONO). Let's take a closer look.

The first are duly registered legal entities (business companies, partnerships, peasant farms) and individual entrepreneurs. Law No. 209, according to which a person can be attributed to this category. For example, the specific number of employees for medium and small enterprises, income indicators for the year, or the status of a participant in the Skolkovo project.

SONKO or SONO (socially oriented non-profit organizations) are persons created in certain forms (for example, public organizations, foundations) with the aim of solving social problems, developing civil society, and others provided for by Law No. 7-FZ.

Privileges and how to exercise them

The annual volume of purchases from the SMP according to 44 Federal Laws (Article 30) must be at least 15%, as well as from SONO. There are two ways to implement this privilege:

  • (, competitions with limited participation, two-stage competitions, electronic auctions, and proposals), which can only be SMP and SONO;
  • the requirement to involve small businesses and socially oriented non-profit organizations as subcontractors.

The customer fixes the volume of involvement of subcontractors from among the SMP and SONO in the form of a fixed percentage (but not less than 5%). At the same time, the executor of the state contract must pay off such subcontractors no later than 15 working days instead of 30 calendar days. Such innovations were introduced into the contract system by Government Decree No. 1226 of October 7, 2017, which amended Government Decree No. 1466 of December 23, 2016.

At the same time, if we talk about the first method, then it should be borne in mind that there should be no more than 20 million rubles.

SHS - what is it?

The total annual volume of purchases (GPO) is the total amount of funds allocated for the purchase of goods, works and services. The SSS is determined for the financial year. These funds are intended to pay for contracts in this financial period. To the question of whether it is necessary to include the cost of long-term contracts that were drawn up last year and are being executed in the current one, we answer: in this case, only the amount that is payable in the current period should be included in the SSS.

So, what is the cumulative annual volume of purchases for:

  • to make a decision on the creation of a contract service;
  • to calculate the volume of auctions that need to be held for small businesses and socially oriented non-profit organizations (recall that when purchasing from SMP according to 44 Federal Laws, the percentage is 15%, as well as from SONO);
  • to calculate the volume of goods and services purchased from;
  • in order to determine the quantity of goods and services that can be purchased through a request for quotations.

Purchases from SMP under 223-FZ

Like the Law on the contract system, 223-FZ provides for bidding with the participation of small businesses. Features of such procurement procedures are established by the Government of the Russian Federation. So, according to Decree of the Government of the Russian Federation of December 11, 2014 No. 1352, auctions for small businesses are held in three ways:

  • a tender, the participants of which can be any persons, including the subjects we are considering;
  • procurement, in which only small businesses participate;
  • a tender in which the customer put forward a requirement to attract small businesses as a subcontractor.

It should be noted that the annual volume of purchases from them is set at 18%.

It stands for "subject of small business".

As for SONKO, the decoding according to 44-FZ also does not differ from the generally accepted one - these are socially oriented non-profit organizations. You can often find the abbreviation SONO, it stands for exactly the same. It is about them that will be discussed in this article.

Who are SONO

So, let's take a closer look at the question "SONKO - what organizations are these?". Let us turn to the definition of Federal Law No. 7 of 01/12/1996. These are structures that are engaged, for example, in such activities (the entire list can be found in paragraph 1 of article 31.1 of the 7-FZ):

  • social services for citizens;
  • social support and protection;
  • assistance in overcoming the consequences of natural disasters;
  • measures to prevent socially dangerous behavior;
  • environmental protection;
  • animal protection.

At the same time, it is important to remember that if an organization is engaged in such activities, but its founders are the Russian Federation, constituent entities of the Russian Federation or municipalities, it will not be considered socially oriented non-profit.

Features of participation in procurement under 44-FZ

The law on the contract system also considers them as Federal Law No. 7.

SMP and SONCO participate in public procurement under the same rules. For them, in order to support small businesses, benefits are provided (). Government customers are required to conclude contracts with them, the total amount of which will be at least 15% of. They can do this in two ways:

  1. Conduct an auction where only such legal entities are allowed to participate. It can be , and . at the same time, it should not exceed 20 million rubles.
  2. Establish a requirement for the winner - to involve SMP or SONO in the execution of the state contract as a subcontractor. NMTsK in this case is not limited.

There are also features in terms of payment. If restrictions and benefits are set for SMP and SONO, then they receive money within a maximum of 15 working days after signing acceptance certificates with the organizer of the auction.