By small we can understand both purchases from a single contractor for relatively small amounts (100 or 400 thousand rubles), and the conclusion of contracts with representatives of small businesses, the price of which is also limited to 20 million rubles. The order and features of the conduct of both are discussed in this article.
Direct purchases
Such purchases involve the conclusion of a contract with the contractor selected by the customer at his discretion, that is, without tenders, auctions and other selection methods. The legislation provides for more than 50 grounds on which the customer can apply with the offer directly to the contractor, however, as a rule, small purchases include contracts concluded on the basis of clauses 4 and 5 of part 1 of Article 93 44-FZ.
In general, the purchase from a single contractor is in many respects similar to the conclusion of an ordinary contract under the offer-acceptance scheme on the basis of civil law. Thus, the legislation significantly simplifies the process of concluding such contracts in comparison with other types of procurement.
Nuances
Features of procurement from a single contractor:
- in planning documents are indicated in one line without detailing on the subject of each individual purchase;
- no notice required;
- no need to analyze the market or otherwise calculate the price of the contract;
- the form of the contract can be any of those provided for by civil law (including, for example, a ticket or baggage receipt);
- contract expertise may be carried out by the customer;
- enforcement of the contract is not mandatory;
- contract information is not included in the registry.
The differences between the two types of small purchases from a single contractor are in their allowable annual volume and the circle of customers who can use them.
Purchase up to 100 thousand rubles
For whom: all customers.
How much: 2 million rubles a year, or 5% of the SHOZ (but not more than 50 million rubles).
Here, the customer is given the choice of how to calculate the total cost of such contracts. It makes sense to use 5% if the SHOZ exceeds 40 million rubles, since this will allow us to conclude contracts for a total amount of more than 2 million rubles. In other cases, it is better to choose a fixed 2 million rubles.
Purchase up to 400 thousand rubles
For whom: cultural institutions, other state and municipal institutions, organizations for orphans, as well as educational, scientific, physical education and sports organizations.
How much: 50% of SHOZ, but not more than 20 million rubles a year.
Thus, all customers without exception have at least one reason for concluding a contract directly with the contractor, and part of the procurement can be carried out according to the simplest possible scheme. Additional benefits include significant time savings and confidence in the result.
Purchases from the NSR
Economic policy is aimed at supporting and developing entrepreneurship in Russia. Among the support measures provided to small businesses, assistance is provided in entering the market. In this regard, each customer has the obligation to conclude contracts with small enterprises in a certain amount during the year. In other words, at least 15% of the state order is distributed through procurement from small businesses. Failure to fulfill this obligation threatens the customer with an administrative fine of 50 thousand rubles.
SMP
They are individual entrepreneurs, business entities, partnerships and partnerships, consumer cooperatives and farms. All of them must meet the following parameters:
- average number of employees up to 100 people;
- income for the previous year is not more than 800 million rubles.
The volume of purchases from small businesses
In order to calculate it, first of all, you need to subtract the costs from the SHOZ:
- on state defense;
- to provide loans;
- for purchases from a single contractor;
- to work in the field of atomic energy use;
- for closed purchases.
Next, from the resulting amount, you need to calculate 15%. This will be the volume of purchases that each customer should carry out at the NSR within a year.
Starting from 2019, for the calculation of 15%, the prices of contracts concluded with small enterprises as the sole contractor will not be deducted if, due to the absence of participants or the rejection of their applications, the competition in procurement has fallen to 0. In practice, this will allow taking into account a larger number of contracts with SMP and , accordingly, simplify the task of the customer.
Let's count on an example. GGOZ customer is 10 million rubles. Of these, 2 million rubles accounted for contracts with a single contractor according to the plan, another 1 million rubles - for similar contracts that the customer had to conclude with a sole participant in competitive procedures in which solely the NSR participated.
Under such conditions, in 2018 the volume of purchases from a small business that is mandatory for the customer will be:
(10,000,000 - 2,000,000 - 1,000,000) * 0.15 = 1,050,000 rubles.
According to the rules of 2019, under the same conditions, the result will be as follows:
(10,000,000 - 2,000,000) * 0.15 = 1,200,000 rubles.
However, at the same time, 1 million rubles can immediately be taken into account in the mandatory volume of purchases from small businesses. That is, the customer will have to conclude contracts for only 200 thousand rubles.
Methods of procurement from the NSR
So that the amounts paid under contracts with small businesses can be taken into account in the mandatory 15%, its representatives must be attracted in one of the following ways:
- conducting purchases involving only the NSR (that is, larger commercial organizations will not be able to take part in it);
- involvement of small enterprises in the execution of the contract by the winner of the purchase at the request of the customer.
The restriction of participation in the procurement or the requirement to attract co-executors from among the NSR should be provided, respectively, by documentation or a draft contract. The procurement procedure itself can be any.
To attract small businesses to the execution of contracts, the Government of the Russian Federation has developed standard conditions that the customer just needs to include in the draft contract. You can find them in the Resolution of December 23, 2016 N 1466.
Reporting
According to the results of the year, the customer is obliged to draw up a report on procurement of small volume and place it in a single information system. For example, a report for 2018 should be posted before 04/01/2019. Otherwise, the customer’s officials can be fined 50 thousand rubles, and the organization itself for all 500 thousand rubles.
The report includes:
- purchases involving only small enterprises;
- subcontracts concluded by the winner of the purchase with the NSR at the request of the customer.
The report does not include:
- procurement on a common basis, even if, as a result of the contract, a contract is concluded with a representative of a small business;
- payments under contracts that are made outside the reporting year.
An important point: if the contract provides for payment in installments, for example, in December 2018 and in January 2019, then in the amount of 15% for 2018, the customer can only consider the first payment.