The Ministry of Finance explained the specifics of the description of goods in construction procurement
The Ministry of Finance of the Russian Federation recalled that when purchasing works on construction, reconstruction, overhaul and demolition of capital construction facilities, a description of the facility is formed by including the project documentation in the notice. This is considered to be the proper fulfillment of the requirements of clauses 1-3, parts 1 and Part 2, art. 33 of Law No. 44-FZ.
However, if goods (for example, equipment) are transferred to the customer as part of construction work, the relationship between the parties takes on the character of a mixed contract. In this case, the rules for the purchase of goods apply to the relevant part.
The customer is obliged to indicate in the notification information about both the work performed and the delivered goods. Including:
– quantity and unit of measurement
– place of delivery
– product characteristics in a structured form
– information about prohibitions, restrictions, or benefits under the national regime (if any)
The Agency also stressed that a product is considered to be a product that will be accepted for accounting as a separate object of fixed assets.