The report on purchases at SMP needs to be constituted even if such purchases aren't carried out

When procurements at the small business entities (SBE) and the socially oriented non-profit organizations (SONPO), in the report as explains the Ministry of Economic Development aren't conducted, it is necessary to specify zero.

We will remind, the customer has the right not to carry out purchases at SMP and SONO if the purchasing amount at these subjects makes 0 rub. It is possible in that case when the customer conducts only procurements which according to the Law N 44-FL don't join in the cumulative annual purchasing amount used when calculating purchasing amount at SMP and SONO.

Document: Letter of the Ministry of Economic Development of the Russian Federation of 06.05.2016 N OG-D28-6288