The nuances of purchasing catering services for students are explained
The procedure for applying VAT by performers of warranty obligations for goods on the basis of agreements is explained
In particular, the specialists of the Ministry of Finance of the Russian Federation and the Ministry of Education of the Russian Federation in their letter (Letter of the Ministry of Finance of the Russian Federation and the Ministry of Education of the Russian Federation dated May 25, 2021 NN 24-05-06/40032, AN-942/09) note that the procurement of public catering services and (or) the supply of food products, including those purchased for organizations engaged in educational activities, can be carried out by conducting:
- electronic auction;
contest with limited participation in electronic form with the establishment of additional requirements stipulated in section 6 of Annex No. 2 to the resolution of the RF Government dated 04.02.2015 N 99 (MSPC if more than 500 thousand rubles) or open competition in electronic form (except for the purchase of food products, the relevant codes JECFA 2 01, 03, 10, 11, 36) (when the MSPC less than 500 thousand rubles);
request for quotations in electronic form;
- at the sole counterparty in compliance with the restrictions provided for in Article 93 of Law No. 44-FZ.
At the same time, it is emphasized that the customer has the right to purchase these goods and services by entering into a contract for the entire period of the budget obligations reached.
It is also clarified that customers, when describing the object of purchase and drafting the contract, have the right to establish the order of execution of the contract, which provides that when transferring individual students to distance learning due to the sanitary and epidemiological situation, such students are provided with food packages instead of hot meals, as well as requirements for such sets. At the same time, this condition is established taking into account the specifics of the use of the funds of the corresponding target subsidy.