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. Wherein, 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 SME. In 2017, some changes were made to these requirements, thereby allowing a larger number of organizations to correspond to 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 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 office, 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 entrepreneurial activity 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 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 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;
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 point in the procurement conducted only among small businesses 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 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, and this part is credited to the customer in the volume of purchases for reporting period committed by small businesses and SONKO.
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 contractor 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.
On October 18, 2017, changes were made to the legislation that affected the following points:
- 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 44 FZ
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- 223-FZ, 44-FZ, EIS, Request for Quotations, Request for Proposals, Competition, SMP, Special Account, Articles, Electronic Auction, ETP
We continue to talk about amendments to the procurement legislation that will come into force or have already come into force in 2018. Today we will talk about changes for customers under 223-FZ in terms of procurement from small and medium-sized businesses (SMEs). They were introduced by law No. 505-FZ of December 31, 2017, as well as by government decrees.
Electronic form
Procurement that is organized exclusively for SMEs will have to be strictly in electronic form . This provision will be enshrined in Part 2 of Article 3 of Law 223-FZ and will come into force on July 1, 2018.
From the same date, a new article 3.4, which will regulate the conduct of electronic procedures for SMEs. In particular, a limited list of ways to determine a supplier is provided, namely:
Registration in ERUZ EIS
From January 1, 2019 to participate in trading under 44-FZ, 223-FZ and 615-PP registration required in the ERUZ register (Unified Register of Procurement Participants) on the EIS portal (Unified Information system) in the field of procurement zakupki.gov.ru.
We provide a service for registration in the ERUZ in the EIS:
- competition in electronic form;
- auction in electronic form;
- request for quotations in electronic form;
- request for proposals in electronic form.
Customers under 223-FZ will not be able to choose a different method for determining a supplier for purchases from SMEs.
Bidding for small and medium-sized businesses should be held on ETPs that meet the requirements of Law 44-FZ and additional requirements provided by the government. The list on which it will be possible to carry out procedures for SMEs under 223-FZ will be additionally approved.
ETP where trading under 44-FZ is held
In addition, the new article 3.4 will spell out features of each procedure, including:
- procedure and timing;
- price restrictions;
- application rules;
- the procedure for securing the application (for example, if it is secured by money, then the funds must be deposited into a special bank account from the list determined by the Government in accordance with Law 44-FZ).
In case of violations committed by the customer under 223-FZ, including failure to procure from SMEs, he is entitled to punishment in the form of an obligation to apply the provisions of Law 44-FZ. The amendments clarified that in this case the customer must apply the provisions of the law 44-FZ, which are expressly specified in 223-FZ (part 8.1 of article 3, which will appear in 223-FZ from July 1, 2018).
New volume of purchases
The total volume of purchases that customers under 223-FZ must make from SMEs remains at the same level. This is 18% of the annual volume. But the volume of direct purchases from SMEs, that is, those that are carried out exclusively among such entities, has changed. Until January 1 of this year, in accordance with Government Decree No. 1352, it was 10%.
From the beginning of 2018, a new Decree No. 819 of August 19, 2016 came into force. So, according to him, purchases exclusively for SMEs increased from 10% to 15%.
Who should procure from SMEs
In accordance with the Decree of November 15, 2017 No. 1383, from January 1, which must conclude contracts with small and medium-sized businesses in the amount of 18% of the total annual purchases. now this three types of organizations:
- customers whose annual revenue is more than 500 million rubles;
- customers, including credit institutions, whose assets exceed 500 million rubles, provided that they themselves do not belong to the category of SMEs;
- autonomous institutions that in the previous year made purchases (meaning concluded contracts) in the amount of more than 250 million rubles.
Changing the SME Procurement Report
Since 2018, the procurement report from small and medium-sized businesses has received a new form. What specifically has changed?
- Information on contracts for each category of SMEs is now indicated separately.
- Contracts concluded for a period of more than 5 years constitute a separate category.
- Separately, the number of contracts that were paid in the current year, but will be executed after its end, is indicated.
We remind you that a report on purchases from SMEs made in 2017 must be published in the EIS until February 1, 2018.
Briefly about other changes in 223-FZ, which will come into force in 2018,.
What does the concept of the total annual volume of purchases (SGOZ) according to 44-FZ take into account to calculate the amount of purchases from the SMP, SONKO, which is not taken into account, and we will also give step by step instructions to calculate the volume of purchases and a calculator.
What is SGOZ according to 44-FZ
The concept of the total annual volume of purchases (SGOZ) is given in article 3 of the Law 44-FZ. This is the amount of funds that were allocated to the customer for the procurement procedures, as well as for the payment of contracts concluded earlier. The amount of funds is approved in the estimate or plan of economic and financial activities.
The calculation of this indicator is necessary for reporting and compliance with legal requirements. Be careful: an error in calculations can lead to extremely negative consequences - increased attention to the FAS, unscheduled inspections and fines.
The calculation methodology was developed after an increased number of disputes around the need to include in this volume the cost of long-term contracts that were concluded last year, and must be paid in the present.
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How to calculate the SGOZ according to 44-FZ
Consider the basic rules for calculating the SGOZ according to 44-FZ. The total volume takes into account:
- the cost of contracts that the parties signed last year, but the customer must transfer payment this year;
- the total price of contracts that the parties signed this year and the obligations under which will be fulfilled in the same year (short-term contracts);
- the cost of contracts that were signed this year, but will be partially executed in the next period (only the part that will be paid this year is included in the SSS).
When calculating, it is not necessary to take into account the salary of employees, their travel allowances, funds that go to pay taxes and other mandatory fees, funds to compensate for harm that the customer caused to individuals or counterparties in the course of work. As a result, the total annual volume of purchases is formed from the amounts that are allocated to pay for goods, work and services. The figure is identical to the limits of budgetary obligations.
What is it for?
Firstly, to make a decision on the creation of a contract service (if the volume is more than 100 million rubles) or the appointment of a contract manager (if the indicator is less than 100 million rubles) - this is stated in part 2 of article 38 of the Law on the contract system.
Secondly, the determination of the required volume of purchases from small businesses and socially significant non-profit companies. They must account for at least 15% of the SLOZ, if the figure is less, the customer faces a fine.
Thirdly, to calculate the volume of goods and services purchased from the supplier. Small purchases from a single supplier can be carried out in the amount of 5% of the SGOZ, no more than 50 million rubles.
Fourth, to calculate the volume of purchases by requesting quotations. In this way, it is possible to carry out purchases in the amount of not more than 10% of the state defense order in the amount of up to 10 million rubles.
The customer must include the calculated indicator in the schedule. For this, they are used guidelines Government of the Russian Federation.
Under Law No. 44-FZ, you are required to purchase 15 percent of the SGOZ from SMP and SONO. You must submit a report on purchases from a small business by April 1. Now it's time for the next report. Check with the calculator if you have selected the desired minimum volume - this will take a few seconds.
Calculation of SHOZ for different ways to determine the supplier
Consider examples for different cases. Let's take purchases from the supplier. In the first part of Article 93 of the Law on the contract system, the following limits are established (one of them is used at choice). The volume of purchases from the supplier should not exceed:
- 2 million rubles in year;
- 5% of the SGOZ and should not be more than 50 million rubles. in year.
Example. Let's say the state customer's SHOZ is 3 million rubles. According to the law, he can make purchases from the supplier for 150 thousand rubles. (5% of the GSS). This amount is not enough, therefore it is more profitable to use the second method of calculating limits - no more than 2 million rubles. in year.
We will also consider the methodology for calculating the SGOZ for suppliers related to the NSR and SONKO. They need to be purchased in the amount of at least 15% of the annual volume. This can be done in two ways: to establish a restriction on the participation in the procedure only of SMPs and SONCOs, or to oblige them to be involved as subcontractors.
The rules are the same here. Let's calculate the volume of purchases from SMP and SONKO according to the data from our example. If the SGOZ is 3 million rubles, small enterprises and socially-oriented NGOs need to be purchased in the amount of 450 thousand rubles.
Please note that starting from 2019, when calculating the total volume of purchases, procedures with a single supplier are taken into account, carried out after failed tenders, requests for quotations and requests for proposals in electronic form.
To avoid penalties, correctly calculate the SSS and submit reports on time.
Customer contracts:
1) in 2018 in the amount of 800,000 rubles. Of these, 500,000 rubles. paid in 2018 and 300,000 rubles. switched to 2019;
2) in 2019 in the amount of 900,000 rubles. with full payment in 2019;
3) in 2019 in the amount of 1 million rubles. with partial payment in 2019 (700,000 rubles). And 300,000 rubles. the customer will pay in 2020.
SGOZ in 2019 will amount to 1.9 million rubles: 300,000 rubles. + 900 000 rub. + 700 000 rub.
In 2016, customers with revenues of more than 2 billion rubles. are obliged to purchase at least 18% of the total annual volume from SMiSP. Such customers are required to calculate the annual volume of purchases, develop and approve the list, and publish it in the EIS. And no later than February 1, 2017 - publish the report. Otherwise, "hello, 44-FZ" from 2017.
Small and medium-sized businesses are companies that meet certain criteria (revenue, number of employees, etc., Art. 4 federal law dated July 24, 2007 No. 209-FZ). Such companies are abbreviated as: SMiSP, SMP, SSP. In the article we will use the abbreviation SMiSP.
Next, you will learn about changes in the procurement rules under 223-FZ from small and medium-sized businesses (SMiSP), about the actions that the customer must take in accordance with the requirements of Decree 1352. We will also consider how to fill out reports for those customers who are not required to work on this resolution.
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The volume of purchases from SMiSP under 223-FZ. Customer Responsibilities
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 certain types legal entities» - this document comes into force in stages.
At the end of 2015, changes were made regarding the category of customers who are required to apply Decree No. 1352:
In 2016, customers with revenues of more than 2 billion rubles. are obliged to purchase at least 18% of the total annual volume from SMiSP. Of these 18% of purchases, at least 10% of purchases must be made exclusively for small and medium-sized businesses. These are competitive procurement methods, in the notice of which the customer establishes a restriction that only participants from among the SM&SP can take part in this procedure.
Algorithm of actions for customers according to 223-FZ
Here is a fragment from the webinar " Overview of changes to 223-FZ", an expert on 223-FZ comments on the actions of customers when purchasing from SMiSP:
- Calculate the value of the cumulative annual volume of purchases from SM&SP.
- Develop and approve the List of goods, works, services, the purchase of which will be carried out from SM&SP, and publish it in the EIS. Such a list is necessary for the customer to select a 10% volume of purchases from SMiSP. If there is no list, the customer does not have the right to make purchases from small and medium-sized businesses.
- Approve the Procurement Plan from SMP and SSP, which includes GWS from the List of GWS for procurement exclusively from SMP and SSP (clause 5 (1) of Decree of the Government of the Russian Federation No. 1352). Recall that until the end of 2015, the customer did not have the obligation to separately reflect in the Procurement Plan those purchases that he would carry out among small and medium-sized businesses.
- Within a calendar year, purchase 18% from SMiSP, and 10% of them, according to the Procurement Plan, exclusively from small and medium-sized businesses.
- Publish the report no later than 02/01/2017. If the customer does not choose the established volume of purchases from SM&SP, does not place the report within the specified period, then in 2017 the procurement regulation is considered not placed. After February 2017, such a customer will have to make purchases under the rules of 44-FZ, losing benefits under 223-FZ.
Procurement from SMiSP and planning
Within the framework of 223-FZ, there are two procurement plans: for the current financial year and a plan for the procurement of innovative high-tech products. Both forms of the procurement plan include a section on the participation of small and medium-sized businesses in the procurement of the customer (the form of the procurement plan for goods (works, services)). The new section looks like this:
If the customer is not obliged to purchase from the SMP, then he puts zeros in the reporting, does not fill out a new section. If the customer applies Decree of the Government of the Russian Federation of December 11, 2014 No. 1352, then he introduces into the plan specific purchases that he plans to carry out in 2016, the participants of which are only NSR entities.
EMS Status Confirmation
Customers who carry out procurement procedures in accordance with Decree of the Government of the Russian Federation of December 11, 2014 No. 1352 are required to require confirmation of the SMP status from the procurement participant. The status is confirmed through declaration.
Until October 2015, customers themselves developed such declarations as it was convenient for them in form and content. Apparently, the Ministry of Economic Development noticed that not all customers draw up declarations properly. This is how a unified form of a declaration of compliance of a procurement participant with the criteria for being classified as a small and medium-sized business appeared (Decree of the Government of the Russian Federation No. 1169 amended Decree No. 1352).
Now customers are required to include a unified declaration form in the procurement documentation.
Customers who are not required to purchase from SMiSP
Situation: the customer's revenue is less than two billion rubles. How does Decree No. 1352 apply to him? What should such a customer do or not do in the framework of procurement from small and medium-sized businesses?
- Customer under 223-FZ with revenue less than 2 billion rubles. should publish a monthly report with information on contracts concluded as a result of procurement from small and medium-sized businesses
Recall that one of the reports under 223-FZ, which the customer publishes monthly no later than the 10th day of the month following the reporting one, is reports on purchases from small and medium-sized businesses. Most customers kept such reports in 2014 and 2015. In fact, nothing has changed for customers since 2016. But we recommend taking into account in the work the clarifications of the Ministry of Economic Development dated 09.07.2015 No. D28i-2082:
« Customers who are not subject to the above provision (PP No. 1352), when compiling reports, indicate information on the number of contracts concluded with SMEs, and in the absence of such information put down "0".
The government's policy to support small businesses is also reflected in Law No. 44-FZ. Budgetary organizations are obliged to carry out part of the purchases from small businesses (hereinafter referred to as SMEs). The minimum volume of purchases from the SMP is set by law at the level of 15% of the total annual volume of purchases (hereinafter - SGOZ). Competitive methods are used to determine the supplier when purchasing from the SMP, for example, an open tender, a two-stage tender, an electronic auction, and others. In addition, it is possible to establish for a procurement participant who is not an SMP, the requirement that he is obliged to involve as a subcontractor those who belong to such. Such purchases are equated to purchases from SMP.
Note! Organizations and individual entrepreneurs no longer have the obligation to submit documents confirming their membership in the SMP. It is enough to receive from them a declaration document stating that the company or individual entrepreneur is an SMP, while the customer is not obliged to verify the accuracy of this declaration.
STEP 1. Determine the SPP
The calculation can be carried out according to the following formula:
SHOZ = a + b + c,
where a is the amount under contracts concluded in previous years, but payment for them will be made in the current year;
b - the amount of contracts that are concluded in the current year and must be executed and paid for this year as well;
c - the amount under contracts that are concluded in the current year and must be paid, including in the current year, as well as in subsequent years, but only in part of the payment that must be made in the current year.
Note! The SSS does not include amounts under contracts, the notice of the conclusion of which was posted on the public procurement website before 01/01/2014.
Example
- in 2013 - in the amount of 1,200,000 rubles (paid in 2013 600 thousand rubles and in 2014 600 thousand rubles) - a notice of the auction was posted on the public procurement website in 2013;
- in 2014 - in the amount of 400,000 rubles (payment under the contract should be in 2014);
- in 2014 - in the amount of 1,500,000 rubles (of which 500,000 rubles are paid in 2014, and the remaining 1,000,000 rubles - in 2015).
Accordingly, the SSS for 2014 will be calculated as follows:
SGOZ = 400,000 rubles + 500,000 rubles = 900,000 rubles.
STEP 2. Subtract the exceptions
According to the law, in order to calculate the volume of purchases from the NSR, it is necessary to exclude from the SPP the purchases that are related to defense orders, the provision of loans, nuclear energy, as well as purchases from a single supplier and those that were the result of closed methods for determining the supplier (part 1.1 of article 30 of the law ).
Example
In 2014, Beryozka concluded a contract with a single supplier in the amount of 300,000 rubles. The SHOZ for 2014 is 5,000,000 rubles.
The amount for calculating the minimum volume of purchases from the SMP will be 4,700,000 rubles.
STEP 3. Calculation of 15%
From the amount received as a result of the two previous operations, it is necessary to calculate 15%.
Example
4,700,000 rubles *15/100= 705,000 rubles
For this amount, it will be necessary to purchase from the SMP.
Note! The amount of purchases from SMP may change during the year. This is due to the fact that during the financial year contracts can be concluded with the only suppliers as a result of failed competitive procedures for determining the supplier (clause 25, part 1, article 93 of the law). And financing under these contracts is not included in the SSS to determine the rate of purchases from SMEs. Therefore, you will have to recalculate the received procurement rate.
Example
Kindergarten "Berezka" must carry out a state order from the SMP in the amount of 705,000 rubles. An open competition was held, which did not take place due to the fact that only one participant took part in it. As a result, a contract was signed with a single supplier in the amount of 500,000 rubles. Accordingly, to calculate 15%, the amount will already be applied not 4,700,000 rubles, but the amount of 4,700,000 rubles - 500,000 rubles = 4,200,000 rubles. And the very norm of purchases from the SMP will be 630,000 rubles.
STEP 4. Report
Before April 01, it is necessary to place in the EIS a report on the contracts concluded with the SMP. It is also necessary to include information on failed procedures when determining a supplier with the participation of SMP. The form of this report and the procedure for its placement should be developed by the Government of the Russian Federation.
How to calculate the volume of purchases from the SMP automatically?
This is done using free version program "Economy-Expert". You can download the program
