It is explained in which case, according to Law 223-FL, customers do not make an annual report on purchases from small and medium-sized businesses
According to representatives of the Ministry of Finance of the Russian Federation, if customers who are small and medium-sized businesses decide not to apply the decree of the Government of the Russian Federation dated 11.12.2014 No. 1352 "On 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 - Resolution No. 1352), such persons There is no obligation to apply, including paragraph 34 of the Regulation approved by Resolution No. 1352, according to which customers prepare an annual report on the purchase of goods, works, and services from small and medium-sized businesses and place it in accordance with Part 21 of Article 4 of Law No. 223-FL in a unified information system.
Recall that according to paragraph 2 of Resolution No. 1352, any persons who are customers under Law No. 223-FL and specified in Part 2 of Article 1 of Law No. 223-FL are obliged to apply the Provision, except those who themselves are subjects of small and medium-sized businesses.
Document: Letter of the Ministry of Finance of the Russian Federation dated March 7, 2024 N 24-07-09/20758
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