The Ministry of Finance clarified the procedure for including purchases in the report on Russian goods, works and services
The Ministry of Finance of the Russian Federation has issued an official letter No. 24-06-09/200 on the preparation of reports on the volume of purchases of goods of Russian origin, works and services in accordance with Government Decree No. 1875. Let's look at the key aspects of the recommendations.
The report is generated based on the acceptance data, not the date of the contract conclusion.
According to the position of the Ministry of Finance, the accounting documentation includes all goods, works and services that were accepted in the reporting year, regardless of the date of the contract. This rule applies even to purchases that last several years. This approach directly follows from paragraph 7 of the Regulation to Resolution No. 1875.
Requirements for the content of the report
- The exact name of the product, work or service
- The corresponding code for the OKPD2 classifier
It is important that these data comply with Appendices No. 1 and No. 2 to Resolution No. 1875. Exceptions are possible only in the cases provided for in sub-paragraphs "e" and "e" of paragraph 7 of the Regulation.
Accounting for purchases made outside the Unified Information System
The Ministry of Finance paid special attention to the need to include information on purchases in the report, information about which was not posted in the Unified Information System. In such cases, it is necessary to specify the number and date of the contract or agreement. This rule applies to both 44-FZ and 223-FZ purchases, including "closed" purchases and other exclusions from the placement.
Reporting regulations
All information about the purchases of the reporting year, including those that are not reflected in the Unified Information System, must be provided no later than January 31 of the calendar year following the reporting year. The Ministry of Finance warns about a common mistake — targeting only the date of the contract or registry data. The determining factor is precisely the fact of acceptance in the reporting year, even if the purchase:
– Was concluded earlier;
– Not displayed in the Unified Information System;
– Carried out on special grounds.
Document: Letter of the Ministry of Finance of the Russian Federation dated 12.01.2026 No. 24-06-09/200