As explained by the agency, the obligation to compile a report on the volume of purchases from the SMP and SONKO is retained by the customer, if he only purchases small volume from a single supplier. In this case, you must specify zeros in the report.
The Ministry of Economic Development also took a similar position.
Recall, according to the Law N 44-FZ, the customer must compile this report and place it in the EIS until April 1 of the year following the reporting year. A violation may be followed by a fine: for officials - 50 thousand rubles., For legal entities - 500 thousand rubles.
Document:
Letter No. 24-01-10 / 73595 of the Ministry of Finance of the Russian Federation of 08.11.2017