Simple written form of contracts with a single supplier from 2025: Ministry of Finance clarifications
From January 1, 2025, when concluding contracts with a single supplier without complying with the requirements of Law No. 44-FZ, only a simple written form is allowed in accordance with the Civil Code of the Russian Federation. The Ministry of Finance explained how this innovation is applied in practice, including in procurement through accountable persons.
Major changes
Federal Law No. 44-FZ establishes a general requirement for the written form of contracts — oral transactions are now completely excluded.
For purchases from a single supplier that are not subject to standard contract requirements, a simple written form is established in accordance with the norms of the Civil Code of the Russian Federation.
Retail purchases: receipts as a form of contract
According to the Civil Code of the Russian Federation, a retail sale agreement is considered concluded when a cash or commodity receipt, electronic document, or other payment confirmation is issued to the buyer.
According to Law No. 44-FZ, such documents are recognized as a contract in simple written form. They are subject to inclusion in the register of contracts, and the customer is obliged to indicate them to the CIC.
Purchases through accountable persons
When purchasing for cash through an accountable person, an advance report is issued, accompanied by a document confirming the costs. In accordance with Federal Law No. 44-FZ, this document is also considered a contract in simple written form.
Document: Letter of the Ministry of Finance of Russia dated 02/18/2025 No. 24-01-10/15030