The customer cannot adjust the price when concluding a contract under Law № 44-FL
Specialists from the Ministry of Finance of the Russian Federation reminded that when concluding and executing a contract, changes in its essential terms are not allowed, except in cases provided for by Law No. 44-FL (Letter of the Ministry of Finance of Russia dated June 10, 2024 No. 24-08-08/53524) . At the same time, the procurement participant forms a proposal for the contract price, taking into account all overhead costs, as well as taxes and fees that he is obliged to pay in accordance with the provisions of the Tax Code of the Russian Federation. The customer cannot adjust the price when concluding a contract under Law No. 44-FL. Therefore, the contract is concluded and paid by the customer at the price proposed by the participant, regardless of the tax system applied by him. The amount stipulated by the contract must be paid to the procurement participant with whom the contract is concluded in the amount established by the contract. At the same time, adjustment by the customer to the contract price proposed by a participant applying the simplified taxation system when concluding a contract with such a procurement participant is not provided for by the provisions of Law No. 44-FL.
We note that the position on the inadmissibility of adjusting the contract price by the customer for the amount of value added tax (VAT) in connection with the use by the counterparty of a simplified taxation system was expressed by specialists of the Ministry of Finance of the Russian Federation earlier, in particular, in letters dated March 14, 2023 No. 24-06- 06/21248, dated 05/07/2020 No. 24-03-07/36958, dated 05/15/2019 No. 24-01-07/34829.
Document: Letters from the Russian Ministry of Finance.
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