The Ministry of Finance spoke about the specifics of the participation of self-employed persons in procurement among small and medium-sized businesses
Specialists of the Ministry of Finance of the Russian Federation in their letter noted that the rules for calculating the annual volume of purchases from small and medium-sized businesses and the formation of an annual report on these purchases, established by Decree of the Government of the Russian Federation dated 11.12.2014 N 1352 (hereinafter referred to as Resolution N 1352), apply to self-employed persons, taking into account the specifics established by paragraph 2.4 of the said resolution. At the same time, information about contracts concluded with self-employed persons is included in the formation of the annual report on purchases from small and medium-sized businesses in the positions of the appropriate form containing information about contracts concluded with small and medium-sized businesses.
Recall that in accordance with part 15 of Article 8 of Federal Law No. 223, the provisions of Resolution No. 1352 apply until December 31, 2028 to self-employed persons, taking into account the features specified in paragraph 2.4 of the said resolution.
Document: Letter of the Ministry of Finance of the Russian Federation dated March 28, 2023 N 24-07-08/26975