We have determined how the customer should write off penalties for state contracts due to sanctions or restrictions
From March 12, customers are obliged to write off penalties for non-fulfillment or improper performance of the contract according to the rules of the Decree of the Government of the Russian Federation No. 783, if:
obligations are not fully fulfilled due to sanctions and (or) restrictions;
there is a written justification for the inability to fulfill the contract for this reason. Supporting documents must be attached to the justification;
there is an acceptance certificate or other document that confirms the fulfillment of obligations under the contract (if there was one).
Accrued and unpaid penalties are written off in full.
In addition, now the year when non-fulfillment or improper fulfillment of obligations under the contract occurred is not important for writing off the penalty.
Document: Decree of the Government of the Russian Federation of 10.03.2022 N 340