When purchasing with offset contracts, the participants will confirm by choice:
the presence of experience in the execution of the contract. It must be confirmed by a fulfilled state contract or contract under Law No. 223-FZ, acceptance certificates;
availability for a period of no more than 5 calendar years prior to the year when the purchase began, data on revenue of at least 10% of the NMCC. They will be confirmed by income tax returns or annual accounting (financial) statements;
availability for a period of no more than 5 calendar years prior to the year when the purchase began, information about the volume of incomplete capital investments. It must be at least 10% of the minimum investment volume that the contractor carries out under the offset contract. They will be confirmed by the annual accounting (financial) statements.
There are special features for supporting documents. Thus, the income tax declaration must contain a mark of the tax authority on its acceptance or a receipt for its acceptance in electronic form.
Document: Decree of the Government of the Russian Federation of 05.08.2022 N 1391