SMSP Procurement Report for 2024: what you need to know and consider
The deadline for posting the procurement report from small and medium-sized enterprises (SMEs) for 2024 in the Unified Information System is coming to an end. Despite the absence of changes in the form of the report since last year, it is important to keep in mind the key aspects of its preparation and the specifics of delivery for individual customers.
Who should prepare the report?
The report is required to be generated by almost all customers working under Law No. 223-FZ. The only exceptions are legal entities that are MSPs.
If the customer conducted purchases according to the rules of Law No. 44-FZ, it is necessary to report on purchases from the MSME on a general basis. However, such customers are not required to post in the Unified Information System a report on purchases from small businesses (SMEs) and socially oriented non-profit organizations (SONKO).
Accounting for contracts with the self-employed
The self-employed (with the exception of sole proprietors) can participate in purchases from SMEs. Information about contracts with them is reflected in the report along with data on contracts with MSMEs.
Special features for sanctioned customers
Organizations under sanctions are exempt from complying with the requirements for the total annual value of contracts concluded based on the results of special auctions.
The timing of the report's placement
The deadline for posting the report in the Unified Information System expires on February 1, 2025. However, since this date falls on a Saturday, the deadline is postponed to February 3, 2025.
Important points
Make sure that the enhanced Qualified Electronic Signature (EP) does not expire by the time the report is posted.
If purchases are not completed to the required extent, the report turns out to be unreliable or not posted at all, the customer will be required to work under Law No. 44-FZ in terms of purchases until the end of 2025.
The ability to adjust the report
The report can be adjusted at any time, as there are no deadlines for this. However, the changes made may entail verifying the accuracy of the data based on factual circumstances.