What are SMP and Sono? How to prepare a report on purchases from SMP and Sono? Gradation of enterprises and limits established in each group

Hello, dear colleague! Lately, my support team has been receiving a lot of questions on the topic of placing orders with small businesses (SMBs). Therefore, today I decided to write a short review article and briefly, but to the point, answer all frequently asked questions. Since the majority of procurement participants (suppliers) belong specifically to the category of small businesses, this article will be useful and relevant for most visitors to my site. Therefore, I propose to immediately move on to the essence of our topic today.

1. Definition of small and medium-sized businesses

Small and medium-sized businesses - business entities (legal entities and individual entrepreneurs) classified in accordance with the conditions established by the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized enterprises of the Russian Federation”, to small enterprises, including micro-enterprises, and medium-sized enterprises.

2. Conditions that small and medium-sized businesses must meet

1. For legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entitiesshould not exceed 25% (except for the total share of participation included in the assets of joint-stock investment funds, the composition of the property of closed-end mutual investment funds, the composition of the total property of investment partnerships), and the total share of participation of foreign legal entities, the total share of participation belonging to one or more legal entities that are not small and medium-sized businesses,should not exceed 49% each.

1. The average number of employees for the previous calendar year should not exceed the following maximum values ​​of the average number of employees for each category of small and medium-sized businesses:

A) from 101 to 250 people inclusive for medium-sized enterprises;

b) up to 100 people inclusive for small businesses;

V) up to 15 people - microenterprises.

Note: If procurement is carried out for small businesses (SMB), then the number of employees should not exceed 100 people inclusive.

1. Revenue from the sale of goods (work, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values ​​​​established by the Government of the Russian Federation for each category of small and medium-sized businesses.

Note: In accordance with Decree of the Government of the Russian Federation dated April 4, 206 No. 265for small businesses this figure is 800 million rubles. For micro-enterprises - 120 million rubles, for medium-sized enterprises - 2 billion rubles.

3. Volume of purchases from SMP under 44-FZ

In accordance with Part 1 of Art. 30 44-FZ, government customers are required to place orders with small businesses (SMB), socially oriented non-profit organizations (SONO) in the amountno less than 15% the total annual volume of purchases, calculated taking into account Part 1.1 of Art. 30 44-FZ.

According to Part 1.1. Art. 30 44-FZ, when determining the volume of purchases from small businesses and socially oriented non-profit organizations, the following purchases are not included in the calculation of the total annual volume of purchases:

• to ensure the country's defense and state security;
• loan services;
• from the only supplier (contractor, performer) in accordance with Part 1 of Art. 93 44-FZ;
• work in the field of atomic energy use;
• in the implementation of which closed methods of identifying suppliers (contractors, performers) are used.

4. Methods of purchasing from SMP

As follows from clause 1, part 1, art. 30 44-FZ purchases from small businesses and socially oriented non-profit organizations can be carried out in the following ways:, competitions with limited participation, two-stage competitions,, , requests for proposals.

5. List of purchases from SMP according to 44-FZ

Many suppliers are interested in the following question: Is there a list of goods, works, and services, according to 44-FZ, which must be purchased from small businesses? I will answer that there is no such list, so any goods, work, or services can be purchased with preferences for the NSR and SONO.

6. Features of the participation of small businesses in government procurement

1. The category of a small or medium-sized business is determined in accordance with the largest condition (number of employees or revenue (asset value)).

1. The category of a small or medium-sized enterprise is changed only if the limit values ​​for the number of employees or the volume of revenue (asset value) are higher or lower than the specified limit values,within 3 calendar years , following one after another.

1. Newly created organizations or newly registered individual entrepreneurs and peasant (farm) enterprises during the year in which they are registered can be classified as small and medium-sized businesses if their indicators of the average number of employees, revenue from the sale of goods (work, services) or the book value of assets (residual value of fixed assets and intangible assets) for the period elapsed from the date of their state registration do not exceed the established limit values.

1. Clause 1 part 1 art. 30 44-FZ establishes a limit on the initial (maximum) contract price when placing an order for the supply of goods, performance of work, for state or municipal needs at SMP - 20 million rubles .

1. When identifying suppliers (contractors, performers) in procurement notices, a restriction is established in relation to procurement participants, which can only be small businesses. In this case, procurement participants are required to declare in applications for participation in procurement that they belong to small businesses.

1. The joint letter of the MED No. 7158-EE/D28i and the FAS No. ATs/13590/14 dated April 4, 2014 “On the position of the MED and the FAS on the application of the norms of 44-FZ to relations related to procurement from SMP and socially oriented non-profit organizations” says following:

Article 30 of the Law on the Contract System establishes that a document confirming the right of a participant in an open tender, electronic auction, request for quotations, request for proposals to receive benefits in accordance with Article 30 of the Law on the Contract System is a declaration. The need to submit other documents confirming the status of such a participant as a small business entity is not provided for by the Law on the Contract System.

Those. Based on the above, it is enough just to declare your attitude towards the NSR in the application and that’s it. It would be enough.

Samples of declarations of participant compliance with the requirements established by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” can be downloaded on the website in the section point 5.

1. According to Part 15 of Art. 44 44-FZ amount of security for an application for participation in tenders when placing an order with SMPcannot exceed 2% initial (maximum) contract price.

7. Administrative responsibility of the customer for non-compliance with the legislation on placing an order with SMP

Article 7.30 The Code of the Russian Federation on Administrative Offenses provides for liability for non-compliance with the legislation on placing an order with SMP:

Part 11. Procurement of goods, works, services to meet state and municipal needs from small businesses, socially oriented non-profit organizations in an amount less than the amount provided for by the legislation of the Russian Federation on the contract system in the field of procurement - entails the imposition of an administrative fine on officialsin the amount of 50,000 rubles .

Here, in fact, are all the main points that a supplier needs to know in order to participate in tenders placed for small businesses.

That's all for today. See you in the next issues!

P.S.: If the material in the article was useful to you, then be sure to “like” and share this article with your friends and colleagues on social networks.

First of all, let’s answer the question: “Purchases from SMP and SONO - what is it?” The Law on the Contract System establishes the customer’s obligation to place orders with small businesses (SMB) and socially oriented non-profit organizations (SONO). Let's take a closer look.

The first are legal entities registered in the established order (business companies, partnerships, peasant farms) and individual entrepreneurs. Law No. 209, according to which a particular person can be classified in 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 entities created in certain forms (for example, public organizations, foundations) for the purpose of solving social problems, developing civil society, and others provided for by Law No. 7-FZ.

Privileges and ways to exercise them

The annual volume of purchases from SMP under 44 Federal Laws (Article 30) must be at least 15%, the same as from SONO. In this case, the privilege can be exercised in two ways:

• (tenders with limited participation, two-stage tenders, 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 SMP and SONO in the form of a fixed percentage (but not less than 5%). At the same time, the executor of the government contract must pay 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 dated October 7, 2017, which amended Government Decree No. 1466 dated 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.

SGOZ - what is it?

Total annual procurement volume (AGP) is the total amount of money allocated for the purchase of goods, works and services. The state public health insurance premium is determined for the financial year. These funds are intended to pay for contracts in this financial period. To the question whether it is necessary to include the cost of long-term contracts that were issued last year and are being executed in the current year, we answer: in this case, only the amount that is payable in the current period should be included in the State Contract.

So, why is the total annual volume of purchases needed:

• to decide on the creation of a contract service;
• to calculate the volume of bidding that needs to be carried out for small businesses and socially oriented non-profit organizations (recall that when purchasing from SMP under 44 Federal Laws, the percentage is 15%, the same as for 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 quotation.

Purchases from SMP under 223-FZ

Like the Law on the Contract System, 223-FZ provides for the holding of tenders with the participation of small businesses. The specifics of such procurement procedures are established by the Government of the Russian Federation. Thus, according to Decree of the Government of the Russian Federation dated December 11, 2014 No. 1352, tenders for small businesses are carried out 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 demands the involvement of small businesses as subcontractors.

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

In 2018, customers must still allocate a certain percentage of purchases to small businesses under 44-FZ. Organizations with a small number of employees and profits below the established limit fall under this category. Who are small businesses under 44-FZ is stated in Federal Law No. 209-FZ dated July 24, 2007.

What is a small business entity under 44-FZ

Let's consider who is a small business entity under 44-FZ. The criteria for classification as an NSR did not change in 2018. A micro-enterprise is considered to be an organization with up to 15 employees and an annual income of no more than 120 million rubles.

Small companies include companies that officially employ up to 100 people and have an annual income of up to 800 million rubles. Enterprises with a number of employees from 101 to 250 people and a turnover of no more than 2 billion rubles are considered medium-sized. In all three cases, the share of participation of the state should not be higher than 25%, of foreign legal entities - no more than 49%, and the share of legal entities that are not small and medium-sized businesses - no more than 49%.

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Application for participation in procurement from small businesses 44-FZ

According to Federal Law 44, small businesses receive some preferences when purchasing. However, they can use them and participate in procedures for SMP only under one condition: a declaration must be attached to the application. Indicate in it:

• Company name;
• the category to which it belongs - small or medium business;
• legal address;
• OGRN.

Then enter the indicators into the table. In particular, indicate the total share of state participation in the authorized capital of the company, the number of employees, and income for the past year.

Documentation on purchase from SMP under 44-FZ and contract

We looked at who belongs to the NSR in 2018. Despite the fact that the requirement for a mandatory share of purchases from small businesses under 44-FZ appeared quite a long time ago, customers continue to get confused about the concepts. For example, require that the participant belong either to a small business or to a socially oriented non-profit organization, and companies that fall into both categories and report this in the declaration are not allowed to bid. This is a violation confirmed by administrative practice, for example, by the decision of the Office of the Federal Antimonopoly Service for Moscow in case No. 2-57-1428/77-18 dated 02/06/2018.

Advantages when purchasing from small businesses 44-FZ

According to 44-FZ, small businesses receive some preferences when purchasing. For example, if a sanction is imposed for violating the terms of a contract, the fine can generally reach 10% of the contract price if it is less than 3 million rubles, and 5% if the cost is in the range of 3-50 million. For small enterprises with contract price up to 3 million, the amount of the fine will be 3% of the contract value, if it is in the range of 3-10 million - 2%, 10-20 million - 1%.

Also, SMEs have lower tariffs for work on trading platforms. Let us remind you that in 2018 it became paid. Money for participation in the procedures is taken only from the winners. If for ordinary participants this is 1% of the contract price, but not more than 5 thousand rubles, then for SMP the upper limit is 2 thousand rubles.

How to distinguish, establish and combine advantages for SMP, UIS, OI and import

From the article you will learn:

✔ What benefits are established for participants of the SMP or SONO;
✔ Three main mistakes of mixed purchasing using a live example;
✔ In what cases are advantages established for the product of the UIS and OI;
✔ When benefits cannot be combined in one purchase:

From the article

Volume of mandatory purchases from small businesses 44-FZ

We defined small businesses according to 44-FZ and examined the criteria for their classification into this category. Next, let's move on to the percentage of purchases from small businesses under 44-FZ. This is 15% of the total annual volume. To meet this standard, customers use two ways:

• conduct procurement only among small businesses;
• establish in the procurement documentation a requirement to attract subcontractors from among the SMP.

Any procedure can be performed:

• competitions - paper electronic, open and closed, with limited participation, two-stage;
• electronic auctions;
• requests for quotations and proposals in any form.

NMCC at auctions only among SMP and SONCO should not exceed 20 million rubles. If 15% of purchases among SMP and SONKO are not reached, the contract manager will be fined 50,000 rubles.

Let's consider the calculation of the volume of mandatory purchases from small businesses 44-FZ. The annual volume is understood as the amount of money approved for the financial year to meet the needs of government customers. Earlier, the Ministry of Finance clarified that it takes into account contracts concluded in previous years, but for which payment takes place this year, as well as those concluded and paid in the current year.

When calculating the average annual purchase volume, the following are not taken into account:

• to ensure the defense capability of the Russian Federation;
• on providing loans;
• from a single supplier;
• in the field of nuclear energy use;
• closed procedures.

At the end of the year, the customer must publish in the Unified Information System a report on purchases from small enterprises and socially oriented non-profit organizations.

You will find more answers to questions about procurement in the new issue of the magazine “Government Order in Questions and Answers”

When conducting an electronic auction with restrictions on participation (auction for SMP and SONO), are participants required to declare affiliation with SMP or SONO in their applications? Or is it enough just that the procurement participant is in the register of these organizations?

Answer

Oksana Balandina, chief editor of the State Order System

From July 1, 2018 to January 1, 2019, customers have a transition period - they are allowed to carry out both electronic and paper procedures. Starting from 2019, tenders, auctions, quotations and requests for proposals on paper will be prohibited, with eight exceptions.
Read what kind of purchases to carry out on the ETP, how to choose a site and obtain an electronic signature, what are the rules for concluding contracts during the transition period and after.

Yes, we must.

In accordance with Part 3 of Article 30 of Law No. 44-FZ, when conducting procurement exclusively for small businesses, procurement participants are required to declare in applications for participation that they belong to small businesses.

Such a declaration is provided by the participants in the second part of the application (clause 7, part 5, article 66 of Law No. 44-FZ).

Law No. 44-FZ does not require that participants - small businesses be in the Unified Register of Small and Medium-Sized Enterprises; it is enough for the participant to declare his affiliation with the SME.

In what parts of the applications for participation in the electronic auction does the procurement participant declare his affiliation with the SMP or SONO?

In accordance with Part 1 of Art. 30 of the Federal Law of April 5, 2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (hereinafter referred to as Law No. 44-FZ), customers are required to purchase from small businesses , socially oriented non-profit organizations in the amount of no less than fifteen percent of the total annual volume of purchases, calculated taking into account Part 1.1 of Art. 30 of Law No. 44-FZ, by:

1. holding open tenders, tenders with limited participation, two-stage tenders, electronic auctions, requests for quotations, requests for proposals, in which procurement participants are only small businesses and socially oriented non-profit organizations. In this case, the initial (maximum) contract price should not exceed 20 million rubles;
2. procurement taking into account the provisions of Part 5 of Art. 30 of Law No. 44-FZ.

In Part 3 of Art. 30 of Law No. 44-FZ establishes that when determining suppliers (contractors, performers) in the ways specified in Part 1 of Art. 30 of Law No. 44-FZ, procurement notices establish a restriction in relation to procurement participants, which can only be small businesses and socially oriented non-profit organizations. In this case, procurement participants are required to declare in applications for participation in procurement that they belong to small businesses or socially oriented non-profit organizations.

According to clause 7, part 5, art. 66 of Law No. 44-FZ, the second part of the application for participation in an electronic auction must contain, inter alia, a declaration that the participant in such an auction belongs to small businesses or socially oriented non-profit organizations if the customer establishes the restriction provided for in Part 3 of Art. 30 of Law No. 44-FZ.

Thus, if the customer conducts electronic auctions in which procurement participants are only small businesses and socially oriented non-profit organizations, such participants must declare their affiliation with SMP and SONO in the second part of the application for participation in the electronic auction.

Magazine "Goszakupki.ru" is a magazine on the pages of which practical explanations are given by leading industry experts, and materials are prepared with the participation of specialists from the Federal Antimonopoly Service and the Ministry of Finance. All articles in the magazine are of the highest degree of reliability.

The legislation on public procurement provides for the obligation for budgetary institutions to carry out part of their purchases from small businesses and socially oriented non-profit organizations. The number of such purchases must be at least 15% of the total volume of contracts for the year, calculated in accordance with Art. 30 FZ-44.

The customer must report accordingly on the extent to which the specified legal requirements are met.

This report must reflect only those contracts with small businesses and non-profit organizations that were concluded as a result of:

• competition (open, with limited participation, two-stage);
• electronic auction;
• request for quotations;
• request for proposals.

At the same time, the NMCC of such contracts cannot exceed 20 million rubles.

Note! In order to conduct procurement from SMP or SONO, it is necessary to reflect a mandatory condition in the procurement notice - only representatives of small businesses or NPOs can participate in procurement. If such purchases could not be carried out due to them being declared invalid, then the budgetary institution has the right to conduct them on a general basis. But such contracts can no longer be included in the required 15% of purchases from SMP or SONO.

Also, procurement from small businesses or non-profit organizations includes contracts where large enterprises are suppliers, but which involve SMP and SONO for its execution. To do this, the budgetary institution must include in the procurement notice a requirement for the second party to the contract about the need to involve representatives of small businesses or NPOs in its execution.

The following contracts are not included in the total annual procurement volume for percentage purposes:

• concluded with a single supplier under Part 1 of Art. 93 FZ-44;
• related to state defense;
• to receive credit funds;
• related to nuclear energy;
• concluded using closed methods of determining the second party to the contract (closed tender or auction).

Note! The law allows contracts to be concluded with representatives of small businesses or non-profit organizations through closed methods of determining the second party to the contractual relationship. Such purchases are to be included in the required 15% of purchases from SMP or SONO and must be reflected in the report.

Procurement report form from SMP and SONO

The form of this report and the procedure for filling it out were approved by Government officials in Resolution No. 238 of March 17, 2015.

Sections 1 and 3 of the report are quite simple to fill out, so we will not dwell on them in detail. More questions arise when it is necessary to reflect information in section 2:

Position 1- SGOZ is indicated. You can find out more about how to calculate SGOD (we are only interested in step 1).

Position 2- this position is divided into 6 sub-positions:

2.1. the amount of financial security to pay for the contracts specified in Part 1.1. Art. 30 FZ-44 (sum of the values ​​of the next 5 subitems);

Note! Officials of the Ministry of Economic Development of the Russian Federation, in their letter No. OG-D28-11184 dated August 20, 2015, indicated that financial support should be understood as the established limits of budget obligations or subsidies that are allocated for procurement.

2.2. - amounts spent on defense contracts;

2.3. - amounts under contracts related to obtaining credit funds;

2.4. - amount under contracts with single suppliers;

2.5. - amounts spent on contracts for work in the field of nuclear energy;

2.6. - amounts for contracts that were concluded as a result of closed methods of determining the second party to the contract.

Note! In clauses 2.2.-2.6 the same contract cannot be specified repeatedly.

Position 3- it is necessary to indicate SGOZ, but only without the purchases specified in sub-items 2.2.-2.6. position 2 of this report. The calculation will look like this: amount in position 3 = amount in position 1 - amount in position 2.

Position 4- indicates the amount for which it is necessary to purchase from representatives of small businesses or non-profit organizations in the reporting year. In this column it is necessary to calculate 15% of the SGDO reflected in position 3.

In this position, we were talking about the amounts that the customer is obliged to spend on contracts with SMP and SONO. Subsequent positions should reflect data on the real costs of the budgetary institution.

Position 5- amounts are reflected for contracts, the notices of which contained a restrictive condition - only SMP or SONO can participate. This position takes into account funds that were paid under contracts concluded in the reporting year and before it began.

Example. It is necessary to prepare a report for 2015. In 2015, contracts were concluded with representatives of small businesses, under which 900,000 rubles were paid in the same year. In addition, in 2014, contracts were also concluded with SMP, the financing of which continued in 2015 in the amount of 500,000 rubles. Based on these data, in position 5 of the report you will need to indicate the amount - 1,400,000 rudders.

Position 6- the amount that your non-small business counterparties will have to pay to their subcontractors. This position takes into account contracts concluded in the reporting financial year, as well as those signed before its onset. The notice of the conclusion of such contracts must contain a mandatory condition, according to which the second party to the contractual relationship must involve subcontractors - representatives of SMP or SONO - in its execution.

In this line it is necessary to reflect only the supplier's actual expenses for paying for services or work of subcontractors related to small business. This amount cannot be more than a percentage of the contract price specified in it.

Example. A budgetary institution entered into a contract in the amount of 500 thousand rubles in 2015 with a large company that is not a small business. But the contract contains a condition on the involvement of another company or individual entrepreneur, which is included in the SMP or SONO, in the performance of contractual obligations in the amount of 50% of the contract price (or 250 thousand rubles). In fact, in 2015, the contractor hired a subcontractor to perform work for only 200 thousand rubles. Accordingly, in position 6 the amount of 200 thousand rubles should be indicated.

Position 7- the total amount of purchases from SMP and SONO - the amount for positions 5 and 6.

Position 8- the percentage of funds actually spent on purchases from representatives of small businesses or non-profit organizations (reflected in position 7) from the State Public Health Protection Agency specified in position 3.

Example. SGDO for position 3 is 300,000 rubles; 90,000 rubles were spent on emergency services or SONO services (position 7). The calculation for position 8 would look like this:

90 000/300 000*100%=30%

Position 9- the total amount of NMTsK under contracts with a restrictive condition on participation in the procurement of only SMP or SONO, but not concluded due to the recognition of failed procurement procedures or concluded, but in accordance with clause 25 of Part 1 of Art. 93 FZ-44.

To calculate the NMCC, you can use the free one.

Time frame for preparing a procurement report from SMP and SONO