Participation in state defense orders is a business like others. But there are some nuances. The head executor is obliged to open a special bank account operating in an individual mode. The special account is used by the state to ensure maximum transparency of transactions and protect the interests of both parties. Reserving an account with Sberbank for state defense orders is possible on the basis of Federal Law No. 44 of 04/05/2013. The credit institution is among the authorized banks to carry out this procedure.

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Peculiarities

Each financial institution sets its own rules for conducting such an operation. When reserving an account at the Savings Bank, non-cash funds for the state defense order are accepted on the day of its opening.

The contractor is given five days to collect the necessary documentation; if the papers are not received within the specified period, the money is returned to the customer, and the special account is closed. You can make a reservation online, without visiting a bank office.

How can you use a special account?

You can spend money stored in an account with Sberbank only to pay an advance for work performed, or to meet the needs of implementing a government order.

The write-off occurs after a special order indicating the government contract ID number; the transfer is made to a special account for the state defense order. However there are some exceptions:

• Payments to the government, such as taxes or insurance;
• Payment for products whose cost is regulated by the state;
• Payments to foreign contractors who took part in the defense order;
• Receipt of income specified in the agreement and approved by both parties to the agreement;
• Other expenses not exceeding three million rubles.

In accordance with Article 76 of the Tax Code of the Russian Federation, it is possible to suspend transactions on a special account to collect overdue contributions. After the bank receives a notification from the customer that the contract has been successfully completed, account servicing is stopped.

What operations cannot be performed?

It is prohibited to make payments for loans and borrowings from special accounts, except for those payments that are specified in the contract. Funds cannot be issued to individuals, with the exception of compensation payments to employees or transfer of wages to them.

Money stored in the account cannot:

• spend on charity;
• contribute to the authorized capital of a third-party company;
• spend on the purchase of currency, precious metals or shares;
• transfer to a current account in a third-party bank;
• used for the execution of an agreement on the assignment of rights of claim.

It is prohibited to keep money on deposits unless the amount and the interest accrued on it are credited to a special account. They also cannot be used to enforce the contract.

It is allowed to write off according to such executive documents as:

• Payment of wages or severance pay;
• Compensation for harm caused to health or life;
• Payments to the budget of the Russian Federation.

Banking support

In order for the participants in the execution of the agreement to make payments through a special account, it is necessary to sign an agreement on banking support. Reserving a separate current account for a state defense order at Sberbank can be done in just five minutes.

• Use the online reservation service (a special account will be available immediately);
• Within a year, provide the Savings Bank office with a package of necessary documentation;
• Once all the papers have been verified, you will be able to conduct transactions.

You will also need to fill out an electronic application to join Sberbank Business Online. To create an application, follow the step-by-step instructions:

• Log in to your Personal Account;
• Find the category “Services” - “Application”;
• In the list, select the line “Application for joining”;
• Create a document by filling out all the required fields;
• Select the type of deposit, indicate its size, currency type, placement period and rate;
• Confirm your agreement with the terms of posting and save the information;
• A password will be sent to your phone; you need to enter it in a special field - this is analogous to an electronic signature.

A sample application can be printed in Sberbank Business Online, but all fields will have to be filled out manually.

Conclusion

You can reserve an account with Sberbank for state defense orders through Internet banking or by contacting the Contact Center specialists for help at 8-800-555-57-77.

Opening a current account for legal entities is accompanied by the execution of a certain number of documents. The “Account Reservation in Sberbank” service is designed to speed up business processes when working with counterparties. The owner reserves a room and starts working without waiting for it to open.

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The essence of the service

Reservation has a number of advantages:

• urgency. The booking process takes a few minutes. Money can be received on the opening day and stored there until fully activated;
• ease of maintenance. To make a reservation, you need a computer and the Internet, the system works without interruption for 24 hours. The number is assigned by the program and transferred to your personal account. Notifications about the transfer of funds come immediately after replenishment;
• availability. Your personal account can be managed from anywhere in the world with Internet access.

The service of reserving a current account in Sberbank is the assignment of a number without submitting papers for opening in the future. A person can use a reserved number before registering the main one.

What operations can be performed

The owner of a reserved account can replenish it (even on the opening day). Within 5 days from the date of booking, deposits can be made without confirmation of actions.

Other banking transactions are prohibited.

Documents for opening a current account must be submitted within 5 business days from the date of the transaction, otherwise the bank will be forced to return the money and cancel the reservation.

How to make a reservation at Sberbank

The reservation procedure provides the opportunity and time to provide a complete set of papers. The owner, in turn, can use the number to inform his counterparties.

To reserve a current account, the client fills out a form indicating:

• full name and legal form of the enterprise (information must fully comply with the Charter).

Online reservation

You can use the service and receive details remotely. (the authenticity of the company is verified automatically: the program checks the TIN number provided by the client with data from the Unified State Register of Legal Entities).

To do this you need:

• go to the official website;
• Click the “Small Business” tab;
• select “Cash and settlement services for legal entities and individual entrepreneurs” in the menu;
• fill out information about the organization;
• select the bank branch where servicing is planned;
• click "Submit".

Conditions

• The basis for the reservation is the instruction of the Central Bank dated May 30, 2014 No. 153-I. According to the document, a legal entity or individual entrepreneur registered in the Russian Federation can obtain a number;
• The bank gives the client 30 calendar days to collect the documentation necessary to open a current account. Papers must be submitted in original, copies are attached. A notary or bank employee has the right to certify copies;
• When making a reservation to support the State Defense Order and State Contract, the client must submit a set of required documents within 365 calendar days;
• One client is entitled to book only one room;
• Currency – Russian ruble.

If the package of documents is not submitted within the specified period, the reservation will be cancelled.

Important! The period for submitting documents is reduced to 5 working days if the money is credited to the reserved account immediately after its opening.

Before using the reservation service, the client must know that:

• reservation is of informational nature;
• the number issued at the time of booking may be indicated in the documents;
• the account works only for the receipt of money;
• Operations for crediting funds can be made on the day of reservation;
• expense transactions are possible only upon submission of a complete set of documents;
• after the number is cancelled, the money is returned to the sender.

Mode of using a separate account

You can also reserve a special account - a current account for fulfilling the conditions of the state defense order. When you book it, the money will arrive faster.

The client has the right to spend funds under the government order for advance payments for work under the government contract. Money is written off according to an order indicating the government contract identifier code.

Conclusion

To reserve an account with Sberbank for a legal entity, log on to the official website and register. Waiting for account reservation in processing – 5 minutes. This allows you to work with transfers of legal entities on the first day of registration, and helps resolve some business issues quickly and without risk.

Today many banks offer checking account reservation. In world practice, this service has been known for a long time, but in Russia it appeared relatively recently, but immediately gained popularity among clients. Account reservation in Sberbank is carried out for legal entities and individual entrepreneurs (individual entrepreneurs). They can use this service without leaving the office, without visiting a banking institution, and without lengthy paperwork.

There are cases when an entrepreneur may urgently need to reserve an account, but there is not enough time for the traditional method of registration:

• to transfer funds to business partners;
• to participate in a tender for a government contract;
• if you encounter force majeure circumstances.

Using an online application, you can use the service at any time (24 hours a day and 7 days a week, regardless of the bank’s operating hours).

What does it give

When reserving a current account with Sberbank remotely, a legal entity or individual entrepreneur is provided with the details of the allocated number. The client is given time during which he must bring a set of documents necessary to open an account. You will need to draw up an agreement, and you will be able not only to deposit money, but also to carry out debit transactions.

Online reservation steps

• The client fills out the form online. If he has done everything correctly in order to reserve a current account for the company, then the number is assigned immediately and automatically.
• The bank sends the document to the email address specified in the client’s application. This letter contains information about the reserved account number, which the client can provide to his counterparty for crediting money. Attached to the letter is a link to a list of papers required for further processing.

If the client does not bring a package of documents and does not sign the agreement on time (30 calendar days, and for use under state defense orders - 365 calendar days), the bank will close the account.

During online registration, it is sometimes possible to wait for a reservation in processing, but, as a rule, this is only a few minutes.

What you need to indicate in the application form

Data required to reserve a current account with Sberbank:

• Citizenship (for individual entrepreneurs);
• Type of current account to be opened, account currency;
• Company name;
• Full name of the legal entity's management;
• Telephone numbers and email addresses;
• OGRN and INN.

Features of opening an account with the reservation method

1. The number is reserved for up to 30 calendar days.
2. Until the documents are finalized, it is impossible to use the account in full: you can deposit money, but you cannot manage it.
3. The credited money “awaits” the owner for 5 days and is returned to the sender if the client does not complete the registration of a separate current account during this time.

Commissions for opening in the online system and for servicing are charged according to the Bank's tariffs.

If the client made mistakes when filling out the questionnaire or in the documents provided and their prompt correction is impossible for objective reasons, he will have to start all over again.

When the current account is fully issued, the client can use it for processing (acceptance and payment, transfer of funds).

The nuances of using a special account for state defense orders

You can open a special account for work under a government contract within 365 days after reservation. It should be remembered that:

• funds can only be spent on advance payments for work and for purposes directly related to the project;
• money can be used for payments to the budget, for the purchase of goods and payment for services at government prices (the Government of the Russian Federation approves a special list);
• It is permissible to transfer funds from a special account in favor of foreign companies that can become contractors in state defense orders;
• the profit approved in the state contract is transferred to the special account, the bank must receive an act agreed upon by the customer and the contractor indicating the amount of profit;
• other expenses are possible within 3 million rubles per month;
• The closure of the account occurs when the bank receives a written notification from the customer about the execution of the contract for the state defense order.

Conclusion

If a client needs to reserve an account with Sberbank, he can easily do this on the official website. The service is available to legal entities and individual entrepreneurs. All questions related to reservations can be asked to the bank’s specialists online, on the website and by calling the call center. This service is very convenient for clients, which is why the service is popular among Sberbank clients.

Online reservation

Has your customer suggested opening a special bank account or a personal account with the Federal Treasury? He proposed to work according to the scheme: delivery of products from existing stocks without advance payment, then reimbursement of previously incurred expenses from a special account to a current account.
For some reason, in this case, everyone asks one single question: how to open a special account? As in the joke about students who, when asked: - How much time do you need to learn Chinese? They answer: - When should I take it?
In fact, the question should be posed differently. And not even: - How to continue to work with the special account?, but: - How to work with the state defense order (hereinafter referred to as the State Defense Order)?

If you become an executor of a state defense order, you are obliged to work within the framework of Law 275 Federal Law of December 29, 2012 “On State Defense Order”. This means that you need to inform your suppliers that contracts are concluded for the purpose of fulfilling the State Defense Order (the presence of an IGK is required, special requirements for the content of the contract), monitor the intended use of funds, do not inflate the price, keep separate records, etc. Separate accounting of state defense orders differs significantly from accounting and tax accounting (other requirements for the composition of costs, accounting policies, primary documents, etc.).

From October 30, 2018, organizations implementing the State Defense Order provide a REPORT ON THE EXECUTION OF THE STATE CONTRACT based on separate accounting data (Order of the Ministry of Defense of the Russian Federation dated October 8, 2018 No. 554). Download the report form .

Below is a list of the main regulatory documents of the State Defense Order with comments.

What should you know before signing a state defense contract in order to reduce the risk of managers being held accountable?
STC APB info@site,  +7 911 006 72 37.
STATE DEFENSE ORDER according to all the rules: answers to complex questions, diagrams, documents, forms, templates, accounting in “1C: Accounting”, etc.

If the customer is the Ministry of Defense, state defense contractors (regardless of the level of cooperation) are required to open separate accounts in an authorized bank to make payments. The remaining contracts in the field of state defense orders are supported by the Federal Treasury (TOFK). First we will look at how to work with an authorized bank, then with TOFK.

Banking support of the State Defense Order.

First of all, the authorized bank controls the purpose of the payment, the list of permitted and prohibited transactions, and the availability of the IGK. The bank may suspend operations if funds are written off to transfer profits, wages, taxes and fees in an amount exceeding the standards.

For an authorized bank, it is important that the contract contains absolute values: the price of the contract, the amount of profit under the contract, which should have a clear fixed value, and not a percentage or an amount depending on some conditions, the amount of the actual reserve.

Each performer has the right to a limit of three millions rubles per month (chief executive five million rubles per month), renewable from the first day of each calendar month, providing for the debiting of funds from a special account (separate account, OBS) to other bank accounts for purposes not prohibited by the OBS use regime, including for the supplied goods. For example, payment for hotels, air tickets, licenses, commission for issuing a bank guarantee, etc.

In principle, if the contract amount is not large, you can become a government defense supplier without opening a special account. Sometimes you may not even realize it. BUT! Even if the contract does not contain mandatory indications that it is being carried out within the framework of a state defense order, the supplier may be recognized as a participant in legal relations in the field of state defense orders and punished for the lack of separate accounting, inappropriate expenses, etc. FAS proceeds from the purposes for which the contract is being implemented.

Let's return to the issue of supplying products under the state defense order from existing stocks.

Firstly. Before signing the contract, you reserve a bank account (based on the customer’s letter) and provide the details to your customer.

Secondly. The contract must necessarily stipulate the possibility of transferring funds in order to reimburse expenses incurred at the expense of one’s own funds (except for funds in separate accounts) for the formation of a stock of products, raw materials, materials, semi-finished products, components, in accordance with clause e1, Article 8.3 Law 275 Federal Law of December 29, 2012 “On State Defense Order”. The contract must contain a condition on the amount of compensation in absolute terms ( specific amount, VAT allocated). The bank will not accept the additional agreement.

Third. You will be able to transfer funds from a special account to a regular current account only after the contract has been fully completed. To do this, you must provide the bank with:
- a contract with all appendices and additions (an extract from the contract containing state secrets), which contains a condition for compensation;
- the act of transfer and acceptance of goods;
- payment orders confirming the actual expenses of the contractor at his own expense;
- other documents (waybills, account statements, statements of reconciliation of payments, etc.). The list depends on the bank.
IMPORTANT! Reimbursable costs must be incurred before the contract is concluded.

Fourthly. In the payment order for debiting funds from OBS, you must indicate the following required details:
- IGK;
- OBS of the recipient, with the exception of permitted transactions on other recipient accounts;
- other information: transaction code, purpose of payment, name of goods, works, services, numbers and dates of contracts, commodity documents;
- in the case of transferring funds to another bank account, it is better to indicate the type (or clause of the Law) of the corresponding permitted transaction;
- if the amount of the payment order is less than the amount of the supporting document, then in the purpose of payment it is necessary to indicate “Partial payment ...”

You can return money to your account; operations are allowed:
a) return of funds credited to a separate account due to an error by the payer or credit institution;
b) return of the performer’s own funds to the bank account from which the specified funds were received, in an amount not exceeding that previously credited.

Treasury support of the State Defense Order.

The main documents regulating treasury support of state defense orders in 2019 are Federal Law No. 459 FZ dated November 29, 2018, Decree No. 1702 dated December 28, 2018, Order of the Ministry of Finance of the Russian Federation dated January 10, 2019 No. 4n. These documents determine which contracts fall under treasury support, what mandatory conditions must be specified in the contract, the list of permitted and prohibited transactions, the procedure for authorizing expenses, separate accounting (different from separate accounting of state defense orders with banking support) etc. Unlike a bank, the treasury has the right not only to monitor, but also to conduct independent checks on the correctness of spending state defense funds.

Treasury support can act as treasury security for obligations. The difference between ordinary support and security of obligations is the same as between a payment order and a letter of credit. Treasury security only confirms the obligation of the state customer to pay for the work, goods, and services supplied to him.

Treasury support does not include such an option as the right to a limit of three million rubles per month, which provides for the debiting of funds from other bank accounts. From a personal account you can transfer to a regular settlement account of a supplier under an agreement concluded in the amount of 100 thousand rubles or less.

Supply of products within the state defense order from existing stocks.

Firstly. Opening a personal account. An account with TOFK can be reserved, but only if written requests are submitted by both the Contractor and the State Customer (customer). You can agree on a contract with the customer before opening a personal account with TOFK, and after opening it, sign an additional agreement to change the details. The opening of a personal account may be suspended. The Federal Financial Monitoring Service will be notified of this fact.

Secondly. The contract must stipulate the possibility of reimbursement of expenses incurred (part of the expenses), subject to the submission of copies of payment orders, registers of payment orders confirming payment of expenses, as well as supporting documents or a register of supporting documents with the attachment of the supporting documents specified in it.

Third. To authorize current payments to TOFK, the following are provided:
- Contract or extract from the contract (state secret);
- Information on transactions with target funds for the year 20__ and for the planning period of 20__ and 20__ (form code according to OKUD 0501213, Order of the Ministry of Finance of Russia dated December 11, 2018 No. 259n). The information of the customer-executor of the previous level is approved.;
- Certificate of distribution of overhead costs (form in accounting policy);
- Extract from the analytical accounting registers (Appendix No. 1 to Order No. 4n dated January 10, 2019);
- Copies of primary (consolidated) accounting documents (supporting documents).

Fourthly. To make the final settlement, an expense declaration is provided to TOFK (Appendix No. 2 to Order No. 4n dated January 10, 2019), filled out on the basis of data from separate accounting of the results of financial and economic activities (according to the rules for separate accounting of state defense orders during treasury support) .

Fifthly. Transactions on your personal account may be suspended. And in some cases, in addition to supporting documents, TOFK will check:
- timing and volume of work performed, services, delivery of goods;
- data on separate cost accounting;
- information about the contract price structure;
- availability of supporting documents in the UIS;
- actual volume of goods (works and services) supplied. During the inspection, specialists have the right to use photo, video and audio equipment, and measuring instruments.

It is clear that in such a specific area as the State Defense Order one has to be careful, like a sapper in a minefield. It is especially important to know the intricacies of working with state defense orders at the stage of concluding a contract.
Firstly, there are key phrases that need to be included in the contract with the customer.
Secondly, there are nuances that should be discussed with suppliers before processing documents. Third, there is an algorithm for working with state defense orders, including calculating prices, profits, maintaining separate records, preparing primary and reporting documentation, etc. This is a lot of work. And it’s better to immediately know exactly where and how to put your efforts, so as not to redo it in the future.

It’s easier to catch a rare Pokemon than to put together all the regulatory documents necessary to fulfill the state defense order. It's even harder to understand the details. Chat with a real person and find out all the unclear questions. Save your time, nerves and money.

STC APB. Support of state defense orders.

We work from 8:00 to 19:00 Moscow time.
You can request a contract by email info@site
Ask a question by phone. +7 911 006 72 37 , or Contacts

P.S. When receiving a request for information on compliance with the requirements of the legislation on state defense procurement, state defense order contractors begin to grab at everything in sight. As a result, they don’t do the most important thing. As a rule, you have a week to prepare the documents properly. There is only one way out - a clear action plan.

Violation	Sanctions
Action (inaction) that leads or may lead to an unreasonable increase in the price of products under the state defense order.	Fine from 300 thousand to 1 million rubles (Article 14.55.2 of the Code of Administrative Offenses of the Russian Federation).
Inclusion in the cost of production (sales) of products under the state defense order of costs not related to their production (sales).	A fine of double the amount of costs unreasonably included in the cost of production (sales) of products under the State Defense Order (Article 14.55.2 of the Code of Administrative Offenses of the Russian Federation).
Misuse of budget funds.	Fine from 5 to 25% of the amount of funds used for other purposes (Article 15.14 of the Code of Administrative Offenses of the Russian Federation).
Gross violation of the requirement to maintain separate records (distortion of expense amounts by at least 10%)	Fine from 500 thousand to 1 million rubles (Article 15.37.2 of the Code of Administrative Offenses of the Russian Federation).
Abuse of authority during the implementation of the State Defense Order, resulting in grave consequences.	Imprisonment for a term of five to ten years (Article 201.1 of the Criminal Code of the Russian Federation).

In 2019, a completely non-trivial situation with separate accounting developed.
Firstly, separate accounting in the state defense order (GOZ) differs from accounting for state orders (not GOD).
Secondly, there are differences in the separate accounting of funds received on the basis of government contracts with banking and treasury support.
Third, separate accounting in state orders and state defense orders differs significantly from accounting and tax (different composition of costs, procedure for distributing overhead costs, financial results).

The costs of state defense products must be justified.

Entrepreneurs participating in the state defense order first try, no matter what, to get a large order, and then begin to think about how to achieve perfection and come to an error-free, fault-tolerant and skin-saving result. How to earn money without entering into risky relations with the state?
Today it is developing rapidly and, most likely, in the very near future a new “crisis opportunity” will explode, which will kill many businesses, cut off the profits of others, but will open up enormous opportunities for the few businesses ready to rise on it. To do this, it is necessary to completely break the management matrix, which is now “tailored” for growing markets. How to create “pressure” on employees who, even at real work, manage to show virtual results, and thus increase the company’s income. How to control and distribute money in order to protect the interests of the owner, actively develop and expand, without getting entangled in unjustified debts and loans.

Basic documents defining the procedure for working with state defense orders.

Regulatory document	Document text fragment	A comment
	6) determines in contracts concluded with other contractors a mandatory condition for making payments under such contracts using for each contract a separate account opened in an authorized bank selected by the main contractor; 7) uses only separate accounts for contract settlements, opened in an authorized bank to other performers with whom the performer has contracts, if the performers have agreements on banking support concluded with the authorized bank; 8) provides, at the request of the state customer, financial monitoring body, head executor, other executor, bank...... within five working days from the date of receipt of the specified request, information about each contractor involved by him for the purpose of executing the contract (full name of the executor, his address (place location), telephone numbers of the manager, taxpayer identification number, reason code for registration with the tax authority) and other information, the provision of which is provided for by this Federal Law; 11) provides the main contractor with information about each case of concluding a contract with other contractors within the framework of cooperation;	Executor: 1. Conducts payments himself using a special account. 2. Obliges its counterparties to conduct settlements from a special account; 3. Provides, upon request, the manager’s telephone numbers, taxpayer identification number, reason code for registration with the tax authority) and other information about his suppliers. 4. Includes in contracts with its suppliers the condition that contracts are concluded and executed in order to fulfill the state defense order.
S275 Federal Law dated December 29, 2012 “Federal Law on State Defense Orders”	Article 8.2. Main responsibilities of the performer: 16) maintains separate records results of financial and economic activities for each government contract; 17) provides, at the request of the lead contractor, information on the costs of executed contracts;	State Defense Contract executors must first of all confirm the very fact of the existence of separate accounting.
275 Federal Law dated December 29, 2012 “Federal Law on State Defense Orders”	Clause 3.1 Article 7.1 the performer has the right: include, in agreement with the main contractor, the contractor in the contract a provision for compensation (compensation) after the execution of the contract, within the contract price, for expenses incurred by the contractor at his own expense for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary to fulfill the state defense order , subject to confirmation by the contractor of the validity of the actual costs associated with the formation of such a reserve;	It is necessary to keep separate records and correctly draw up documents justifying the availability of stock.
Decree of the Government of the Russian Federation of December 2, 2017 N 1465	Regulations on state regulation of prices for products supplied under state defense orders. 9. The price for the products specified in paragraph 6 of these Regulations is determined using one of the following methods: method of analyzing market indicators; comparable price method; costly method. If the method of analyzing market indicators and the comparable price method are not applicable to determine the price of a product and its base price has not been previously formed, the price of the product is determined by the cost method. If the base price for the product was previously formed, the price for the product for the next year and planning period is determined using: base price indexation method; method of indexation by cost items.	Installs: 1. Goals and principles of state regulation of prices for state defense products; 2. Methods for determining prices for products supplied under the state defense order; 3. The procedure and conditions for applying types of prices for state defense products; 4. The procedure for determining the profitability (profit) of products supplied under the state defense order.
Order of the FAS Russia dated January 31, 2018 No. 116/18	On approval of the forms of documents provided for by the regulations on state regulation of prices for products supplied under the state defense order..	New forms of forecast prices in accordance with Decree of the Government of the Russian Federation of December 2, 2017 N 1465
Order of the Ministry of Industry and Energy of Russia dated August 23, 2006 No. 200	On approval of the Procedure for determining the composition of costs for the production of defense products supplied under the state defense order.	List of costs accepted in the state defense order, procedure for distribution of overhead costs. This document must be taken into account when preparing the accounting calculation.
Order of the Ministry of Defense of the Russian Federation dated August 31, 2015 No. 501	The procedure for compiling, approving and submitting to the authorized bank a list of foreign contractors participating in the supply of products under the state defense order and included in the cooperation of the lead contractor for the supply of products under the state defense order as part of the supported transaction.	The procedure for working with foreign suppliers within the framework of the State Defense Order.
Decree of the Government of the Russian Federation of January 14, 2017 No. 9	1. Establish a ban on the admission of goods originating from foreign countries (except for goods on the list according to the appendix and goods originating from member states of the Eurasian Economic Union), work (services) performed (rendered) by foreign persons (except for persons of states - members of the Eurasian Economic Union), for the purpose of purchasing goods, works (services) for the needs of national defense and state security, except for cases where the production of such goods, performance of works and provision of services is absent in the territory of the Eurasian Economic Union.	The procedure for prohibitions and restrictions on the use of imported goods has been changed.
Decree of the Government of the Russian Federation of December 26, 2013 № 1275	12. The state contract establishes its price, type of price, as well as the conditions and procedure for its formation (calculation), advance payment for work and mutual settlements. The price of a government contract concluded as a result of competitive methods for determining the lead contractor or with a single lead contractor is formed in accordance with the federal laws “On State Defense Order” and “On the Contract System in the Sphere of Procurement of Goods, Works, and Services to Meet State and Municipal Needs” .	The document defines the approximate terms of the government contract for the state defense order.
Decree of the Government of the Russian Federation of December 25, 2014 № 1482	1. Requirements, if established, the state the customer has the right not to establish a requirement to ensure the execution of a government contract, are: the presence, on the right of ownership or on another legal basis, of production facilities and technological equipment for the execution of a government contract; financial stability and solvency; the presence of specialists with professional education who meet the relevant qualification requirements and who have concluded employment contracts with the participant in the placement of the state defense order, required in accordance with the procurement documentation.	The document defines the requirements for participants in placing a state defense order and their availability of appropriate capacities, technological equipment, personnel and financial resources.
Order of the Ministry of Economic Development of Russia dated June 1, 2018 N 276	On approval of the Procedure for applying price indices and deflator indices by type of economic activity..... for products supplied under the state defense order	How to use price indices.
Decree of the Government of the Russian Federation of January 19, 1998 N 47	Rules for maintaining separate accounting of the results of financial and economic activities by organizations carrying out state orders at the expense of the federal budget.	Rules for maintaining separate records.
Decree of the Government of the Russian Federation of December 19, 2017 № 1585	On approval of the Rules for the formation and maintenance of a register of legal entities held administratively liable for refusal or evasion of concluding a contract, for which the conclusion of such a contract is mandatory in accordance with the Federal Law “On State Defense Order”.	FAS compiles a list of legal entities that have violated their obligations under the State Defense Order.
Decree of the President of the Russian Federation of November 30, 1995 № 1203	On approval of the List of information classified as state secrets
Order of the Ministry of Industry and Trade dated 13.02. 2017 № 401	On approval of the Procedure for confirmation by the contractor of the validity of actual expenses associated with the formation of the reserve necessary for the manufacture of products with a long technological production cycle in order to fulfill the state defense order.	A form has been established for the summary calculation of the amount of stock.
Decree of the Government of the Russian Federation dated 01.02.2018 No. 93	2. Establish the frequency of scheduled inspections by the Federal Antimonopoly Service of the main contractors for the supply of products under the state defense order and contractors involved in the supply of products under the state defense order, unless otherwise established by federal laws: no more than once every 3 years for lead contractors whose activities are classified as medium risk; no more than once every 5 years for lead contractors whose activities are classified as a moderate risk category; no more than once every 10 years for lead performers and performers whose activities are classified as low risk.	The criteria are classified information that is not subject to publication in open sources.

Basic regulatory documents for treasury support of the State Defense Order.

Regulatory document	Document text fragment	A comment
Resolution dated December 28, 2018 № 1702	On approval of the Rules for treasury support of state defense order funds in the currency of the Russian Federation in cases provided for by the Federal Law "On the Federal Budget for 2019 and for the planning period of 2020 and 2021"	Rules for treasury support of the State Defense Order in 2019.
Resolution dated December 30, 2018 № 1765	On approval of the Rules for treasury support of funds in cases provided for by the Federal Law "On the Federal Budget for 2019 and for the planning period of 2020 and 2021"	Rules for supporting government orders (not state orders)
Federal Law of November 29, 2018 No. 459-FZ	About the federal budget for 2019 and for the planning period 2020 and 2021. Article 5. Features of the use of funds provided to individual legal entities and individual entrepreneurs.	Mandatory conditions that must be specified in the state defense contract.
Order of the Ministry of Finance of Russia dated December 11, 2018 No. 259n	On approval of the Procedure for the territorial bodies of the Federal Treasury to authorize expenses, the source of financial support of which are target funds, with treasury support of target funds in cases provided for by the Federal Law “On the Federal Budget for 2019 and for the planning period of 2020 and 2021”	Including the procedure for filling out information (form code according to OKUD 0501213).
Order of the Ministry of Finance of the Russian Federation dated December 27, 2018 No. 290n	On approval of criteria for suspending operations on personal accounts opened in territorial bodies of the Federal Treasury during treasury support of funds of the state defense order	Criteria for suspension of operations: payment of taxes and fees more than 50%, wages more than 50%, profit more than 20% of the civil tax amount payable in the current financial year.
Order of the Treasury of Russia dated 01/09/2019 No. 1n	On approval of the forms of documents used when suspending the opening (refusal to open) of personal accounts, suspending (cancelling the suspension) of transactions on personal accounts and refusal to carry out a suspended operation by territorial bodies of the Federal Treasury during treasury support of funds of the state defense order	Notification forms.
Order of the Treasury of Russia dated 01/09/2019 No. 2n	On approval of the Procedure for providing information on transactions on personal accounts opened to the main executor (performer) in the territorial bodies of the Federal Treasury for making payments under government contracts for the supply of goods (performance of work, provision of services), concluded for the purpose of implementing the state defense order, as well as contracts (agreements) concluded as part of the execution of these government contracts	The procedure for providing information on transactions on personal accounts.
Order of the Ministry of Finance of the Russian Federation dated January 10, 2019 No. 4n	On the procedure for maintaining separate accounting of the results of financial and economic activities	Rules for separate accounting for treasury support of funds.
Order of the Ministry of Finance of the Russian Federation dated January 16, 2019 No. 8n	On approval of the Procedure for the submission by the head executor (performer) to the territorial body of the Federal Treasury of an extract from the state contract......, and an extract from the document confirming the occurrence of a monetary obligation of the head executor (performer), containing information constituting a state secret, as well as forms extract data.	Extract from the contract containing state secrets.
Order of the Federal Treasury dated December 17, 2018 No. 40n	On approval of criteria for suspending the opening (refusal to open) of personal accounts by territorial bodies of the Federal Treasury during treasury support of funds received during settlements for the purpose of executing government contracts (contracts) under state defense orders	Suspension of opening (refusal to open) personal accounts
Order of the Ministry of Finance of the Russian Federation dated December 14, 2018 No. 264n	On approval of the Procedure for implementing treasury security of obligations during treasury support of target funds	Treasury letter of credit

Responsibility of the State Defense Order executor.

Regulatory document	Document text fragment
	Article 14.49. Violation of mandatory requirements in relation to defense products (work performed, services provided) ...... entails the imposition of an administrative fine on officials in the amount of forty thousand to fifty thousand rubles; for legal entities - from seven hundred thousand to one million rubles.
Code of the Russian Federation on administrative offenses	Article 14.55. Violation of the terms of a state contract for a state defense order or the terms of an agreement concluded for the purpose of fulfilling a state defense order 2.1. Violation by an official of the lead contractor of the deadline and procedure for payment for goods (work, services) supplied (performed, rendered) under a state defense order, including failure to fulfill the obligation to ensure advance payment, shall entail the imposition of an administrative fine on officials in the amount of fifty or more thousand to one hundred thousand rubles. 3. Gross violation of the terms of a state contract for a state defense order, committed by a person specified in parts 1, 2 or 2.1 of this article, entails disqualification of the official for a period of up to three years.
Code of the Russian Federation on administrative offenses	Article 14.55.2. Actions (inaction) of the main contractor, contractor, which lead or may lead to an unreasonable increase in the price of products under the state defense order, non-fulfillment or improper execution of the state contract under the state defense order 1. Commitment by the main executor, executor of actions (inaction) prohibited by the legislation of the Russian Federation in the field of state defense procurement, if such actions (inaction) lead or may lead to an unreasonably inflated price for products under a state defense order, non-fulfillment or improper execution of a state contract.... - entails the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to one million rubles. 2. The inclusion by the head contractor, the contractor, in the cost of production (sales) of products under the state defense order of costs not related to its production (sales...... - entails the imposition of an administrative fine on officials in the amount of fifty thousand rubles; on legal entities - in double the amount the amount of costs included in the cost of production under the state defense order and not related to the production of such products.
Code of the Russian Federation on administrative offenses	Article 15.14. Misuse of budget funds Misuse of budget funds, expressed in the direction of budget funds of the budget system of the Russian Federation and the payment of monetary obligations for purposes that do not fully or partially correspond to the goals defined by the law (decision) on the budget…. for purposes that do not correspond to the goals defined by the contract (agreement) or other document that is the legal basis for the provision of these funds, if such an action does not contain a criminal offense - shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles or disqualification for a period of one to three years; for legal entities - from 5 to 25 percent of the amount of funds received from the budget of the budgetary system of the Russian Federation, used for purposes other than their intended purpose.
Code of the Russian Federation on administrative offenses	Article 15.37. Violation of the requirement to maintain separate records of the results of financial and economic activities. 1. Failure of the main contractor, the contractor under the state defense order, to comply with the requirement to maintain separate records of the results of financial and economic activities shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to five hundred thousand rubles. 2. Gross violation by the head contractor, the contractor under the state defense order of the rules for maintaining separate records of the results of financial and economic activities, shall entail the imposition of an administrative fine on officials in the amount of fifty thousand to one hundred thousand rubles or disqualification for up to three years; for legal entities - from five hundred thousand to one million rubles. Note. A gross violation of the rules for maintaining separate accounting of the results of financial and economic activities means a distortion of the total amounts of expenses incurred by at least 10 percent.
Code of the Russian Federation on administrative offenses	Article 19.4.2. Obstruction of the legitimate activities of an official of a federal executive body exercising control and supervision functions in the field of state defense procurement, or officials of its territorial bodies ...shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to five hundred thousand rubles. Article 19.5. Failure to comply on time with a legal order (resolution, presentation, decision) of the body (official) exercising state supervision (control), municipal control…. - entails the imposition of an administrative fine on officials in the amount of fifty thousand rubles; for legal entities - five hundred thousand rubles.
Code of the Russian Federation on administrative offenses	Article 19.7.2. Failure to provide information and documents or submission of knowingly false information and documents to the body authorized to exercise control in the field of procurement of goods, works, services to meet state and municipal needs, to the federal executive body exercising control and supervision functions in the field of state defense procurement , a body of internal state (municipal) financial control ... - entails the imposition of an administrative fine on officials in the amount of fifteen thousand rubles; for legal entities - from one hundred thousand to five hundred thousand rubles.
Code of the Russian Federation on administrative offenses	Article 7.29.1. Violation of the procedure for determining the initial (maximum) price of a government contract under a state defense order or the price of a state contract when placing a state defense order... shall entail the imposition of an administrative fine on officials in the amount from thirty thousand to fifty thousand rubles. Article 7.29.2. Refusal or evasion of the supplier of Russian weapons and military equipment that have no Russian analogues, the sole supplier (performer, contractor), ... from concluding a government contract under a state defense order... - entails the imposition of an administrative fine on officials in the amount of thirty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to one million rubles.
Code of the Russian Federation on administrative offenses	Article 7.29.3. Violation of the legislation of the Russian Federation on the contract system in the field of procurement during planning 2. Failure to comply with the procedure or form for justifying the initial (maximum) contract price, justifying the procurement object (except for the description of the procurement object) shall entail the imposition of an administrative fine on officials in the amount of ten thousand rubles. Article 7.30. Violation of the procedure for procurement of goods, works, services to meet state and municipal needs Article 7.32. Violation of the procedure for concluding or changing a contract 9. Failure to draw up documents on the acceptance of goods delivered, work performed (its results), services provided or individual stages of delivery of goods, performance of work, provision of services, or failure to send a reasoned refusal to sign such documents in case of refusal to sign them shall entail the imposition of an administrative fine on officials in the amount of twenty thousand rubles.
Code of the Russian Federation on administrative offenses	Article 7.32.1. Violation of the deadline and procedure for payment for goods (work, services) for state needs under the state defense order Violation by an official of a state customer of the deadline and procedure for payment for goods (work, services) for state needs under a state defense order, including failure to fulfill the obligation to provide an advance payment stipulated by a state contract, shall entail the imposition of an administrative fine in the amount of thirty thousand to fifty thousand rubles.
Criminal Code of the Russian Federation	Article 285.1. Misuse of budget funds 1. Expenditure of budgetary funds by an official of the recipient of budgetary funds for purposes that do not comply with the conditions for their receipt, .... committed on a large scale, - shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to two years, or by forced labor for a term of up to two years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or arrest for a term of up to six months, or imprisonment for a term of up to two years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it. 2. The same act committed: a) by a group of persons by prior conspiracy; b) on an especially large scale, - shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to three years, or by forced labor for a term of up to five years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for a term of up to five years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it. Note. A large amount is an amount exceeding 1,500,000 rubles, and especially large in size - 7,500,000 thousand rubles.
Criminal Code of the Russian Federation	Article 201.1. Abuse of authority in the implementation of state defense orders 1. The use by a person performing managerial functions in a commercial or other organization of his powers contrary to the legitimate interests of this organization and in order to obtain benefits and advantages for himself or other persons, if this act entailed causing significant harm to the legally protected interests of society or the state in the performance of state defense order, - 2. The same act:
Criminal Code of the Russian Federation	Article 285.4. Abuse of official powers in the implementation of state defense orders 1. The use by an official of his official powers contrary to the interests of the service, if this act was committed out of mercenary or other personal interest and entailed a significant violation of the interests of society or the state protected by law when fulfilling a state defense order, - shall be punishable by a fine in the amount of one million to three million rubles, or in the amount of the wages or other income of the convicted person for a period of one to three years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to ten years, or imprisonment for a term of four to four years. up to eight years with a fine in the amount of five hundred thousand to one million rubles or in the amount of wages or other income of the convicted person for a period of three to four years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to three years. 2. The same act: a) committed by an organized group; b) causing grave consequences, - punishable by imprisonment for a term of five to ten years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to five years.

From what funds should the enterprise pay the bank commission? Apparently, exclusively from their own. Then from what account? From a special one or from a calculated one? And can these expenses be attributed to the cost of the state defense order? And, if a bailiff brings a writ of execution to an authorized bank, providing for the direct debiting of funds from the account of a debtor enterprise, can the bank refuse execution, violating federal legislation on enforcement proceedings, or is it obliged to execute the document, violating the legislation on state defense procurement? ? After all, 275-FZ regulates and limits exclusively voluntary expenditure transactions on special accounts, but not forced ones. What should the bank and the client company do in this situation? This is only a special case of future law enforcement practice that requires clarification.

Special accounts for state defense orders: how to spend money

• collecting the necessary package of documents;
• filling out the card with all the necessary signatures;
• certification of papers in accordance with established rules;
• submission of all documents and a correctly completed application.

To open a special account for government defense orders, banks must meet a number of requirements. After submitting all the necessary documents, the bank reviews the application and makes an appropriate decision.
If the answer is positive, both parties enter into an agreement to open a special account.

How not to make mistakes when working with a special account for state defense orders

AttentionHow to properly open a special account Opening a special account for government defense orders is possible in banks that meet a number of certain requirements:

• presence of capital property of at least 100 billion rubles in total turnover;
• share of the authorized capital is at least 50%;
• the bank’s work is absolutely legal and has supporting documents in the form of an issued license, as well as approval from the state;
• awareness of activities that have secret developments;
• no special requirements for opening an account.

The above conditions are mandatory for completing the procedure. Therefore, before opening a special account, you must carefully familiarize yourself with all the bank’s conditions regarding this issue.

Important The state defense order has serious requirements for opening a bank account for further spending of the transferred funds in accordance with the intended purpose. If these conditions are violated, the following penalties are provided:

• failure to complete the work or service provided involves a fine of one million rubles in accordance with Article 15.14;
• use of the presented funds for purposes other than their intended purpose in the amount of 5–25% of the amount allocated by the state for the provision of state defense orders;
• Improper conduct of activities related to expenses from a special account requires payment of a fine in the amount of 500–1,000,000 rubles.

The violations described above are a gross violation of the law, therefore their compliance is inviolable for the implementation of correct legal relations between the contractor, the customer and the state.

InfoLaw No. 275-FZ dated December 29, 2012. tightened the requirements for placing a state defense order, as well as for settlements between participants in such a contract. All payments must be carried out exclusively through special bank accounts (SBA) operating in a general mode.
It can not be opened in every bank, but only in an authorized banking organization. In the article we will consider the features of reserving special accounts, as well as the requirements for monetary transactions under the state defense order.
Special account for the state defense order A special current account for the state defense order is a special account in an authorized banking organization, opened by the main contractor, who, in turn, entered into a contract with the Russian Ministry of Defense for the execution of the defense order.

What is a special account for state defense orders?

• What operations are prohibited? A wide list of prohibited operations on special accounts for defense orders has been established (Article 8.4 of Law No. 275-FZ). These include settlements on loans and borrowings registered with the performing organization.

  Money for the implementation of a defense order cannot be donated or transferred to charities or individuals. Buying foreign currency, precious metals or securities is also illegal.

1. Spending of target money is carried out only with the indication of the government contract identifier (GCI).

   Special account for state defense orders in a bank - what is it?

   The IGK should be indicated in the order (payment order, application for cash expenses, etc.) for write-off.

2. Write-offs are carried out only to special accounts for defense orders, so all parties to the contract must have such accounts open.
   Exceptions are provided in paragraphs. a-h part 2 clause 1 art. 8.3 of Law No. 275-FZ.
3. The bank has the right to suspend transactions on special accounts to collect fines, penalties, penalties and other sanctions (Art.

Law No. 275-FZ of December 29, 2012. tightened the requirements for placing a state defense order, as well as for settlements between participants in such a contract. All payments must be carried out exclusively through special bank accounts (SBA) operating in a general mode. It can not be opened in every bank, but only in an authorized banking organization. In the article we will consider the features of reserving special accounts, as well as the requirements for monetary transactions under the state defense order.

Special account for state defense orders

A special current account for a state defense order is a special account in an authorized banking organization, opened by the main contractor, who, in turn, entered into a contract with the Russian Ministry of Defense for the execution of a defense order. This is necessary to ensure the security and transparency of payments for defense orders between the parties to the contract, as well as to exercise control over the targeted use of budget money by the state.

Article 8.1 of Law No. 275-FZ establishes special criteria for banks that have the right to service special accounts. To date, they meet the established requirements:

1. PJSC "Bank" Saint-Petersburg".
2. JSC JSCB NOVIKOMBANK.
3. PJSC Sberbank.
4. Bank GPB (JSC).
5. VTB Bank (PJSC).
6. JSC AB RUSSIA.
7. JSC Rosselkhozbank.

Each bank, in turn, establishes individual rules for opening and reserving settlement accounts for defense orders.

10 important nuances of working with special accounts

For example, you can reserve an account with Sberbank for state defense orders online. To do this, it is enough to enter the company’s registration data (OGRN and TIN, form of ownership), indicate the government contract ID, enter the mobile phone number and email address. Within 5 working days, you must confirm the procedure for opening a special account at a bank branch by submitting a complete package of supporting documentation. Otherwise, Sberbank will cancel the reservation of the state defense order account and return the received funds to the senders.

And when VTB reserves a state defense order account, any transactions (receipt or write-off) become available only after the official conclusion of the contract.

Special accounts for state defense orders, how to spend money

A special regime has been established for payments to secure defense orders. The rules are regulated in Article 8.3 of Law No. 275-FZ. The basic instructions are:

1. The Contractor has the right to spend funds from a special current account only on advances for services, goods, work, or to meet the needs for the implementation of a state defense contract.
2. Spending of target money is carried out only with the indication of the government contract identifier (GCI). The IGK should be indicated in the order (payment order, application for cash expenses, etc.) for write-off.
3. Write-offs are carried out only to special accounts for defense orders, so all parties to the contract must have such accounts open. Exceptions are provided in paragraphs. a-h part 2 clause 1 art. 8.3 of Law No. 275-FZ.
4. The bank has the right to suspend transactions on special accounts to collect fines, penalties, penalties and other sanctions (Article 76 of the Tax Code of the Russian Federation).
5. The account is closed by the bank after receiving a notification from the Russian Ministry of Defense (customer) about the execution of the government contract.

What operations are prohibited?

A wide list of prohibited transactions on special accounts for defense orders has been established (Article 8.4 of Law No. 275-FZ). These include settlements on loans and borrowings registered with the performing organization. Also, target funds cannot be lent or invested in the authorized capital of a third-party company.

Any transfers to individuals are prohibited, except for wages and insurance premiums for hired employees or compensation. Money for the implementation of a defense order cannot be donated or transferred to charities or individuals.

Buying foreign currency, precious metals or securities is also illegal. But it is possible to place targeted funds on a deposit account, but the deposit must be opened in the same authorized bank and on the condition that interest on the turnover of money will be credited to this special account.

Funds for the implementation of a state defense contract cannot be used as security for the fulfillment of obligations, including under treaties, agreements and contracts.

Controversial issues

Can the implementing organization independently replenish the special account?

Maybe. The need for an organization to replenish an account with its own money arises in the case of settlements with an authorized bank for servicing this special account. You cannot spend earmarked money on banking services.

Enforcement proceedings have been initiated against the performer. Can a bank write off funds from a special account based on a writ of execution?

If the claimant is the state, then the writ of execution will be satisfied (clause 9 of Article 8.4 of Law No. 275-FZ). In other cases, the write-off will be illegal.

A hired specialist demands compensation for expenses for renting residential premises; is it possible to pay with targeted funds from the state defense order?

No. Paying for travel and housing for employees with funds to secure such a contract is unacceptable (subclause B, clause 3, article 8.4 of Law No. 275-FZ).

Organizations carrying out state defense orders are required to act strictly within the framework of current legislation. This also applies to mutual settlements between government customers, main contractors and performers. For these purposes, a separate current account for state defense orders is opened in an authorized bank. In this article we will look at why it is needed and how to use it.

Why do you need a separate account?

According to the provisions of Federal Law No. 275 dated December 29, 2012, a separate nominal account is an account that is opened for the head executor (clause 7, part 1, article 7.1), the executor (clause 7, part 2) in an authorized bank for mutual settlements under the state defense order on the basis of the conditions specified in the state (each) contract.

In accordance with the norms of 275-FZ, an authorized bank is a bank created in accordance with the legislation of the Russian Federation, which is selected by the main executive. The Bank of Russia publishes a list of relevant banks on its website monthly. One of the institutions that provides banking support for state defense orders is Sberbank; reserving a separate current account for the state defense order is one of the services that can be used online.

All funds that the state customer transfers to the contractor are targeted and are intended directly for expenses under the state defense order.

Working with special accounts for state defense orders

If funds are used for other purposes, the supplier may be subject to certain sanctions. Thus, a separate bank account for a government contract is opened for settlements between the government customer and the main contractor. The OS is closed immediately after confirmation of the full execution of the government contract is provided to the authorized bank.

Do's and Don'ts

Funds are debited only when the government contract identifier is indicated in the order and only on the operating system.

Exceptions to this rule are the following cases:

• transfer of insurance premiums, tax payments, fees, customs duties and other expenses intended for payment to the budget of the Russian Federation;
• payment of costs for the acquisition of goods, works, services subject to state regulation in accordance with the list approved by the Government of the Russian Federation;
• mutual settlements with non-residents directly involved in the supply of goods, works, and services under state defense orders;
• transfer of profit, the amount of which is provided for by the terms of the government contract, upon its execution and provision of the acceptance certificate for the work performed to the authorized bank;
• calculations for other expenses not exceeding three million rubles per month.

According to the operating system, the following types of movements are prohibited:

• provision of credit services, granting loans and various types of loans;
• return of amounts for the above operations and interest on them;
• settlements with individuals;
• other operations enshrined in Art. 8.4 275-FZ.

From a separate account, you can transfer amounts for wages, subject to the conditions of simultaneous payment of the corresponding accruals for wages, as well as for the payment of compensation to employees in accordance with the Labor Code of the Russian Federation. According to Letter of the Ministry of Finance of Russia No. 03-04-06/15565, those who execute the State Defense Order can use OS for calculations, withholdings and transfers to the budget of personal income tax on income received in the form of wages.

Authorized banks enter into certain types of bank account agreements, according to which the operating system is opened for operations on state defense orders. UBs also have the right to temporarily suspend operations on fixed assets in agreement with the authorized financial control body in cases where a certain operation meets the criteria regulated in the instruction of the Central Bank of the Russian Federation dated July 15, 2015 No. 3729-U.

Separate special accounts for state defense orders. Using a government contract identifier when using tagged money. Features of banking support for military orders by authorized banks.

IGK in calculations for special accounts of the state defense order: State defense order Pricing in the field of State Defense Order Indexation of prices of military products Calculation of the price of state defense orders and a set of RKM Research and development work in the field of State Defense Order Separate accounting in the State Defense Order

Identifiers of government contracts and special accounts in the State Defense Order Government Contract Identifier (GCI) In accordance with Article 6.1 of the Federal Law “On State Defense Order”, each government contract is assigned a State Contract Identifier (GCI). The identifier is generated by the state customer and is a twenty-five-digit digital code containing, in particular, information about the state customer, the years of the contract and the method of determining the supplier. IGK is an immutable and unique code. It remains valid for the entire duration of the government contract and cannot be reassigned to another government contract. Using a slash (“/”), the IGK code is indicated before the contract number between customers and state defense contractors for the entire depth of cooperation, and is also used to indicate a unique payment identifier for individual accounts (special accounts). Formation of the IGK code The structure of the encoding of the state contract identifier (GCI) is determined by the joint order of the Minister of Defense of the Russian Federation No. 475 and the Federal Treasury No. 13n dated August 11, 2015 “On approval of the Procedure for the formation of the state contract identifier for the state defense order.” In accordance with this order, the state contract identifier (GCI) is a digital code of 25 digits. Each digit allows only numbers (0 – 9).

Digits 1 and 2 of the IGK code are the last two digits of the year the government contract was concluded.
Digits 3 and 4 of the IGK code are the last two digits of the year of execution of the government contract.
Digits 5, 6 and 7 of the IGK code are the identification code of the state customer.
Bit 8 of the IGK code (digits from 1 to 9) is the code for the method of determining the performer. For example, purchasing from a single supplier or a competitive purchasing method.
Digits 9, 10, 11 and 12 of the IGK code are the serial number of the state contract. The main manager of budget funds applies continuous numbering of contracts in relation to each government customer within a calendar year.
Digit 13 of the IGK code (digits from 1 to 3) – code of the type of price at the time of concluding the contract (approximate (specified) price, fixed price, cost-reimbursing price).
Digits 14 to 25 of the IGK code (numbers from 0 to 9). Each government customer independently determines the use of these categories.

Working with a special account for state defense orders

If some bits in the code are not used, they are filled with zeros.

Example of IGK encoding

Using the government contract identifier, you can determine that:
This contract was concluded in 2016 and is valid until 2022.
The state customer is the Russian Ministry of Defense.
The purchase was made from a single supplier, determined by presidential decree or order of the Government of the Russian Federation.
This is the first contract of this government customer this year.
When concluding a contract, an approximate (specified) price is determined.
Digits 14 – 25 of the IGK code were not used by the state customer.

Special accounts (separate accounts) for State Defense Order contracts

In accordance with Law 275-FZ, for each State Defense Order contract, customers and contractors are required to open separate accounts, and the funds received in these special accounts can only be spent on the execution of a defense order, taking into account numerous innovations in banking support.
Individual accounts nicknamed "special accounts", and the funds received for them, due to significant restrictions on their further use - "marked" or "marked" money.
Sometimes in contracts for the execution of state defense orders they write: “... a separate account in an authorized bank (hereinafter referred to as the “special account”)...”.
The mode of using a separate account, established by Article 8.3 275-FZ, provides for the transfer of funds only to special accounts of co-executors of the State Defense Order and when the state contract identifier (GCI) is indicated in the payment order.
However, the law also establishes exceptions that allow, within the framework of fulfilling a defense order, to transfer money to other (not separate) accounts. In particular, the Head Executor has the right to pay monthly expenses in the amount of up to five million rubles (as amended by 275-FZ as amended on July 29, 2017), and co-executors of a lower level - up to three million rubles per month.
After execution of the contract, it is possible to transfer from the special account to other accounts profits and expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components (“backlog”). In this case, the profit margin and the cost of the inventory are agreed upon by the parties when concluding the contract.
Confirming the validity of the “backlog” has a number of features.
The introduction of special accounts and banking support was announced back in mid-2015, but questions about the payment of wages from special accounts, as well as the use of funds received under one defense contract to fulfill another defense order, have not yet been fully clarified.

Government contract identifiers (GCI) in invoices

On July 1, 2017, an amendment was made to Article 169 of the Tax Code, according to which information about the state contract identifier (GCI) is indicated in invoices issued upon sale and upon receipt of payment, as well as in the adjustment invoice. In the invoice form, line 8 “Identifier of the government contract, agreement (agreement)” was entered.
The organization fills out this line if it has the relevant information.
In the letter of the Ministry of Finance dated September 8, 2017 No. 03-07-09/57870 on filling out an invoice in the absence of a government contract, it is explained that the absence of a dash in line 8 of the invoice and line 5 of the adjustment invoice due to the absence of a government contract, contract (agreement) cannot be a basis for refusal to accept VAT amounts for deduction.

Banking support for defense orders

Banking support for state defense orders is provided by authorized banks. Such a bank must have a license to carry out work related to the use of information constituting a state secret.
Initially, five authorized banks were identified for the defense industry: GazpromBank (GPB), VTB Bank, Sberbank, Bank of Moscow and Rosselkhozbank. By Government Order No. 1702-r dated September 1, 2015, the number of banks supporting defense contracts under 275-FZ was increased to nine. These included Vnesheconombank (VEB), Bank Russia, Russian Capital and Novikombank.
By Government Order No. 1135-r dated June 3, 2016, the composition of “defense” banks was changed once again.
The current list of authorized banks is published on the Internet on the official website of the Bank of Russia. As of April 18, 2017, this list includes eight banks: JSC AB RUSSIA, Bank GPB (JSC), PJSC Bank St. Petersburg, VTB Bank (PJSC), PJSC Sberbank, JSC JSCB NOVIKOMBANK , RRDB Bank (JSC) and Rosselkhozbank JSC.

Reservation and opening of an account for state defense orders

The lead executor selects an authorized bank separately for each government contract. All executors of defense orders who are part of the cooperation under this government contract reserve and open special accounts in the bank chosen by the “smut”.
A separate account for the executor of a defense order is opened if there is a complete package of documents, in particular a signed agreement with the customer, the number of which includes the IGK of the state contract and the number of the not yet opened special account is indicated. To eliminate this contradiction, authorized banks reserve the number of a new separate State Defense Order account and then open it completely upon submission of a complete set of documents. After the authorized bank receives notification from the state customer about the execution of the government contract, special accounts are subject to closure by the contractors.

Classifier codes PGZ (Moscow)
Registered letter DTI
What is your new apartment tax “Tagged” money in special accounts

IGK of individual special accounts of the state defense order. IGK coding. “Tagged” money on “colored” accounts. How to pay salaries from special accounts? Is it possible to use money received from one defense order for other orders?