Can an auction participant, working without VAT, take part in bidding, requests for quotations under 44-FZ. The documentation contains the price justification (including VAT). How it is lawful for a participant to act (take part) and what documentation should contain in order not to limit participants (in terms of applying VAT).

Answer

Oksana Balandina, chief editor of the State Order System

From July 1, 2018 to January 1, 2019, customers have a transition period - it is allowed to carry out both electronic and paper procedures. From 2019, competitions, auctions, quotes and requests for proposals on paper will be prohibited, with eight exceptions.
Read what purchases to make on the ETP, how to choose a site and get an electronic signature, what are the rules for concluding contracts during the transition period and after.

How to calculate the price of the contract during an electronic auction, if the NMTsK was determined by the design and estimate method and 18 percent VAT was taken into account when forming the estimate, and the winner works under a simplified taxation system?

If the initial maximum price of the contract is determined on the basis of the estimate, including VAT, and during the electronic auction, the participant offers a price lower, but excluding VAT, then the customer has the right to conclude a contract with this participant at the price proposed by such participant, without reducing the contract price by the amount of VAT, if such an auction participant applies a simplified taxation system.

If the winner of a competitive purchase is not a VAT payer, then the customer, for example, can fix the price of the winner in the local estimate (estimate) and offer him to independently calculate the estimate in proportion to the price reduction, as well as in accordance with the letter of Rosstroy dated November 27, 2012 No. 2536-IP / 12 / GS "On the procedure for applying the standards for overhead costs and estimated profit at the current price level."

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As for the closing of acts, if VAT was not taken into account (not indicated) in the cost of work by the customer and acts are closed on the basis of KS-2 and KS-3, in our opinion, payment is made in accordance with the cost of work specified in KS-2 and KS -3.

If the price was formed with VAT, but the VAT winner did not recalculate and the acts are closed on the basis of KS-2 and KS-3, then, according to experts from the Institute of State and Regulated Procurement, Competition Policy and Anti-Corruption Technologies, they must be accepted from the contractor without VAT. That is, all unit prices must remain as they were in the estimate at the time of signing the contract. The simplified contractor in the CC must indicate "VAT is not subject to". Thus, by the end of the completion of the work, it will turn out that the customer “did not pay extra” to the contractor - he did not pay the entire price of the contract (the VAT amount will remain unpaid). The contractor will simply have no reason to demand any payment from the customer, since all the CUs, according to the estimate, have already been signed and paid. The contractor may try to recover the rest of the contract amount, but it is unlikely that he will be able to do this.

In the future, in order for the customer to have an understanding of which participant applies the simplified tax system and which does not, and there are no problems when paying for the services rendered (work performed), we suggest additionally including it in the contract price formation procedure, for example, when filling out an information card of the auction documentation with the appropriate types of work, conditions for simplisticians in the following form, for example:

“Procurement participants who are not VAT payers on the basis of paragraph 2 of Article 346.11 of Chapter 26.2 “Simplified Taxation System” of the Tax Code of the Russian Federation, when forming the price of the contract and clarifying the estimated cost of work, should be guided by the requirements of the letter of Rosstroy dated November 27, 2012 No. 2536-IP / 12 / GS "On the procedure for applying the standards for overhead costs and estimated profit at the current price level."

Letter of the Ministry of Economic Development of Russia dated May 30, 2016 No. D28i-1397

“... In accordance with paragraph 4 of Article 3 of Law No. 44-FZ, any legal entity can be a participant in the procurement, regardless of its organizational and legal form, form of ownership, location and place of origin of capital, with the exception of a legal entity whose place of registration is the state or territories included in the list of states and territories approved in accordance with subparagraph 1 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation that provide a preferential tax regime for taxation and (or) do not provide for the disclosure and provision of information when conducting financial transactions (offshore zones) in relation to legal entities (hereinafter referred to as an offshore company), or any individual, including those registered as an individual entrepreneur.

Thus, any procurement participant, including those who are exempt from VAT and apply the simplified taxation system, has the right to participate in procurement.

According to paragraph 2 of Article 42 of Law No. 44-FZ, a notice of procurement must contain, among other things, a summary of the terms of the contract containing the name and description of the object of procurement, taking into account the requirements provided for in Article 33 of Law No. 44-FZ, information on the quantity and place of delivery of goods , which is the subject of the contract, the place of performance of work or the provision of services that are the subject of the contract, as well as the timing of delivery of goods or completion of work or the schedule for the provision of services, the initial (maximum) price of the contract, the source of financing.

In accordance with the provisions of Law No. 44-FZ, when conducting procurements, the initial (maximum) price of the contract is set in the tender documentation (documentation of a tender with limited participation, documentation of a two-stage tender), documentation of an auction in electronic form.

When setting the initial (maximum) price, the customer must take into account all factors affecting the price: terms and conditions of delivery, risks associated with the possibility of price increases, and other payments associated with payment for the supplied goods (works, services).

In addition to the initial (maximum) price of the contract, the customer establishes a requirement for the formation of the contract price, namely, it indicates that the procurement participant must set the price with or without taxes and other obligatory payments as part of the application.

According to part 1 of Article 34 of Law No. 44-FZ, the contract is concluded on the terms provided for by the notice of procurement or an invitation to participate in the selection of the supplier (contractor, performer), procurement documentation, application, final offer of the procurement participant with whom the contract is concluded, for except for cases in which, in accordance with Law No. 44-FZ, a notice of a procurement or an invitation to participate in the selection of a supplier (contractor, performer), procurement documentation, an application, a final offer are not provided.

When concluding a contract, it is indicated that the price of the contract is fixed and is determined for the entire period of the contract, and in cases established by the Government of the Russian Federation, the approximate value of the contract price or the price formula and the maximum value of the contract price established by the customer in the procurement documentation are indicated. When concluding and executing a contract, changing its terms is not allowed, except for the cases provided for by this article and article 95 of Law No. 44-FZ (part 2 of article 34 of Law No. 44-FZ).

In accordance with part 10 of article 70 and part 14 of article 78 of Law No. 44-FZ, the contract is concluded on the terms specified in the notice of an electronic auction, the request for quotations and documentation of such an auction, at the price proposed by the winner.

According to part 1 of article 54 and part 17 of article 83 of Law No. 44-FZ, based on the results of the tender, the request for proposals, the contract is concluded on the terms specified in the application, the final proposal of the tender participant, the request for proposals recognized as the winner of the tender, the request for proposals.

Thus, taking into account the provisions of Law No. 44-FZ, the contract is concluded and paid by the customer at the price of the procurement winner, regardless of the application of the winner's taxation system.

The amount stipulated by the contract for the scope of work performed must be paid to the winner of the procurement in the amount established by the contract.

Yes, a procurement participant who applies a simplified taxation system can take part in procurement on equal terms.

When submitting an application, such a procurement participant may indicate that it applies a simplified taxation system. In turn, the customer is not entitled to reduce the price offered by such a participant by the amount of VAT! The contract is concluded with the winner at the price that was offered by him in the application.

Under the conditions of contract execution stipulated in the draft contract, the customer is recommended to indicate the wording of the contract price both for the winners who pay 18% VAT and for the winners who do not pay 18% VAT.

The journal is the only journal in which practical explanations are given not only by leading industry experts, but also by specialists from the Federal Antimonopoly Service of Russia and the Ministry of Economic Development of Russia.

Can an individual entrepreneur participate in tenders - this is one of the questions that businessmen are interested in after the opening. In fact, large companies participate in auctions, but for everyone, even a small one, this is an opportunity to earn additional income and earn a reputation.

Before proceeding with the preparation of documentation for a general auction, a businessman needs to understand how to participate in tenders and what prospects this results in.

Only the law determines whether it is possible for an entrepreneur to take part in such activities as public procurement, which takes place on specially created trading floors. At the same time, the conditions, terms and quality of the execution of the state order are stipulated in the contract being concluded. It is based on productivity, fairness and competition. The procurement sphere is gradually becoming open to a large number of observers.

According to the results of the auction, the winner is determined, who submitted the best offer to fulfill the order and which meets the needs of the customer. Funds for paying for the results are collected from the budget.

Naturally, the occupied first place makes it possible for an individual entrepreneur to enter the professional market, which provides prospects.

Success is achieved only if the following factors are present, which are necessary for participation:

• study of the algorithm;
• objective assessment of potential;
• risk study;
• mastering the principles of work.

The needs of the customer can be satisfied due to the fact that special offers are posted, but only on a competitive basis, which will make it possible to get the proper result.

When participating in auctions, entrepreneurs have priorities, but the risks are also high, so it is important to be confident in the decision to participate in auctions.

The distribution of orders is based on several types of auctions:

Public procurements are carried out on specialized websites, which are electronic trading platforms.

The most common today include the following:

All current purchases and offers for them are available here.

As for information about the auction, it can be found on the official website www.zakupki.gov.ru. Under the contract, a state, municipal body or budgetary organizations can become a customer.

As a rule, such orders are available to any entrepreneurs.

The participant must provide the following papers:

In accordance with the law, each individual entrepreneur has the right to participate in the auction, but only on condition that all documents comply. Here it is very important to confirm the financial viability of the IP, since it will have to provide a guarantee. As a rule, the amount of collateral ranges from 0.5 to 5 percent.

A bank may act as a guarantor, with which it will be necessary to conclude an agreement on tender lending in advance. A businessman has the right to submit several applications for participation in the auction, which will increase the chances of an individual entrepreneur. You can use for this special companies that provide services for tender lending.

The entrepreneur needs to know that the organizer can adjust the requirements of the process and the rules for participation.

A businessman will need to follow the following recommendations in order to participate in public procurement:

1. Create an electronic signature, which will later be required for document management.
2. Go through the accreditation procedure on the trading platform. This is necessary in order to see the most relevant offers. To implement the latter, it is better to seek help from specialists who will install programs on a computer and support the entrepreneur. If you do it yourself, then copies of official documents should be attached to the application for accreditation.
3. Provide an application for participation, which is a deposit, which varies from 0.5 to 5% based on the entire amount of the concluded contract, blocked on the personal account.

Naturally, the blocking will be lifted and the deposit will be returned in the following situations:

But the deposit will not be returned if the entrepreneur wins but evades a further contract, or if the second part of the application does not match three times in one quarter.

Submit an application, which can be done using the interface on the site. The application is drawn up on the basis of the principle that it is divided into two parts.

The first contains information about services, goods or works, and the second:

• personal information;
• papers that confirm that the participant complies with the requirements of Article 31 of the procurement under 44-FZ;
• a copy of papers confirming the legal compliance of services and goods;
• decision on a major transaction or its approval;
• a document on the affiliation of the individual entrepreneur to the business entities that submit the documents.

Participation in electronic auctions, which go in 2 stages:

The signing of a contract with the winner, which takes place within a time period of no more than thirteen days. Otherwise, a notice of evasion will be sent and the amount of the security bid will not be refunded.

Here it is important to take into account that the list of papers required for the auction changes periodically, as the requirements of the customer are also changeable. It can be easily found in the tender documentation.

In order to fulfill the terms of the contract concluded between the customer and the consumer, the entrepreneur must have tender guarantees. As a rule, it is about thirty percent of the total price of the order. The specified amount is credited to the bank account belonging to the customer. It is mandatory for all individual entrepreneurs who won the tender.

Otherwise, the decision is canceled and the businessman will not be able to conclude a profitable contract and raise his reputation.

As soon as a businessman chooses an auction, he should start examining the documents.

Individual entrepreneurs will need to prepare papers and fill out an application that contains:

• legal and organizational forms;
• personal information;
• papers confirming the quality of the services provided;
• documentary evidence of the legality of the activity;
• details and name of IP.

After the required form is correctly filled out, you need to put an electronic signature.

It is most difficult for entrepreneurs who are newcomers to participate in the tender, here the evaluation criteria are somewhat different, but with the help of specialists, it will not be difficult to deal with this.

Using the help of a bank as a creditor to participate in the auction, a businessman acquires undeniable advantages, for example:

• there is no limitation in terms of finance for an auction with large amounts of contracts;
• efficiency of paperwork;
• no need to collect finances from the IP budget;
• the minimum rate for the use of credit money;
• Possibility to submit several bids in different auctions at the same time.

There are situations when an individual entrepreneur cannot take part in tenders. Article 3 of the Federal Law under the number 275-FZ of December 29, 2012 states that a businessman cannot participate in procurement, but this applies specifically to a defense order. And this rule applies to all cases without exception.

This fact is due to the fact that the performer is obliged to have powerful production technical equipment, financial and labor resources that would ensure the order.

But, if the individual entrepreneur still takes part in the auction, then the businessman begins to be overcome by the question - what will happen when he wins the tender? In fact, after winning, the entrepreneur should contact a specialist who will help control the execution of the contract correctly so that it fully complies with the requirements of the law. Also, specialists provide services to support the participation of businessmen in the tender.

Often, entrepreneurs, starting to participate in public procurement, do not know which taxation system is better to choose. Based on our own experience, we have selected the most optimal taxation scheme for those involved in public procurement.

We are all used to working on the OSNO, controlling our VAT, however, playing according to the rules of 44 of the Federal Law, it is more profitable to use the USNO.

According to Art. 346.11 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs applying the USNO are not recognized as VAT payers, with the exception of the tax payable in accordance with the Tax Code of the Russian Federation when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction, as well as the tax paid on the basis of Art. . 174.1 of the Tax Code of the Russian Federation.

In addition, "simplifiers" pay VAT if they are tax agents for this tax (clause 5, article 346.11 of the Tax Code of the Russian Federation).

In practice, when making purchases, the price is set including VAT. And, being a Contractor paying VAT to the budget, we get a classic picture - we are beaten by "simplifiers", because they are exempt from paying this tax, which allows them to offer a lower price and take away a lucrative contract.

Federal Law No. 44-FZ establishes a ban on changing the contract price, with the exception of the provisions of paragraphs 1-4 of Art. 95 of this law. When paying for goods (works, services) supplied (performed, rendered) under a municipal contract concluded with the winner of an open auction in electronic form, including being a taxpayer applying the simplified taxation system, the price of the contract is not reduced by the amount of VAT and the delivered goods ( works performed, services rendered) are paid at the price specified in the contract.

How to choose the optimal tax scheme?

The simplified taxation system provides for two subspecies of the possible tax rate - 6 percent (Income) and 15 percent (Income - expenses). You can optimally choose a system based on how you are going to execute the contract. For example, if you "took" an auction for construction work, and plan to connect the services of subcontractors, it would be more profitable for you to work on a 15 percent Simplified Taxation System - this way you will reduce your contract payment tax by the amount paid to the subcontractor. If you plan to cover your expenses for the execution of a particular contract with salaries, then perhaps it would be much more convenient for you to use the 6% taxation system - in accordance with the legislation of the Russian Federation, taxpayers on the simplified tax system with the object “income” have the right to reduce the calculated for tax or reporting period, the amount of tax (advance payment) on insurance premiums for mandatory pension insurance, as well as on the amount of temporary disability benefits paid during the same period (no more than 50% of the payment of insurance premiums!).

Also, if you are a supplier of certain goods / services, you can purchase a patent for this activity. (This method is only suitable for Individual Entrepreneurs, whose average number of employees does not exceed 15 people). A distinctive feature of this regime is the lack of reporting, the replacement of the three main taxes of the general regime, with one - a single one. Note that when calculating the cost of a patent, the inability to take into account the paid insurance premiums. Also note that the patent rate can be reduced to 0% by the law of the subject of the Russian Federation. The types of entrepreneurial activities in respect of which the patent system of taxation can be applied are listed on the official website of the Tax Russian Federation - https://www.nalog.ru/

If you are planning to have different lines of business, we recommend that you "split" the company, highlighting several separate legal entities, choosing the optimal taxation system for each. For example, for activities related to the maintenance and repair of motor vehicles and motor vehicles, machinery and equipment, it is better to acquire a patent, and for cleaning services under subcontracting agreements, it is better to switch to 15 percent “revenues minus expenses”. By building the right tax policy in the company, you can save a large amount of your income.

Accountant Tender-build
Svinova Anastasia

Public procurement - start and win

Are you familiar with the expression "Supplier of the Court of His Imperial Majesty"? This title was given to merchants who constantly supplied goods for the imperial needs. It was a great honor to be a supplier of the yard, such a status spoke for itself and served as the best guarantee and advertisement of goods and services.

It was very difficult to get the title of a court supplier. Just to apply for it, the merchant had to supply goods or works of his own production to the court “at relatively low prices” for 10 years, not have complaints from consumers, and participate in industrial exhibitions. At the end of the 19th century, there were only about 40 suppliers of the court, and among them were not only Russian merchants, but also foreigners.

It is much easier for today's applicants for supplies for state needs, although, of course, they will have to try to receive such an order. But still, any businessman has a chance to receive a state order.

Are you going to participate in public procurement? Open a checking account with a reliable bank. Many banks offer favorable conditions for opening and maintaining a current account. You can get acquainted with the offers on our site.

What is public procurement?

State procurements is a system for placing orders for the supply of goods, performance of work or provision of services for municipal or state needs. Public procurement was introduced by law No. 94-FZ of July 21, 2005, which became invalid on January 1, 2014.

Now the public procurement procedure is regulated by Law No. 44-FZ dated April 5, 2013 “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”, but on some electronic trading platforms there are still references to Law No. 94-FZ. Such a contractual system involves a competitive selection of suppliers of goods and services, which allows the state to obtain the most favorable conditions for supplies and reduce corruption in public procurement through a system of "kickbacks", although, of course, it is too early to talk about its complete eradication in this area.

The range of state or municipal orders is very wide, among them there are many small ones, not exceeding 1 million rubles. This makes it possible to participate in public procurement not only for large suppliers, but also for small businesses, including individual entrepreneurs. For suppliers who are also socially oriented non-profit organizations, there is a special quota - at least 15% of the total annual volume of public procurement, customers are required to make from them (Article 30 of Law No. 44-FZ). The number of state and municipal customers on official websites exceeds 250 thousand, hundreds of new orders for hundreds of

Where are public procurements held?

Let's say you are doing construction work, as of 01/04/2019, 1581 trades were opened for this position.

By clicking on one of the ads, you can go to the page of the auction itself, which contains complete information about its holding.

Procurement methods under 44-FZ

Article 24 of this law gives the concept of " ways to identify a supplier”, that is, exactly how public procurement can take place. These methods are divided into competitive and non-competitive. Non-competitive methods include purchases from a single supplier (contractor, performer), while competitive methods are classified as follows:

With open methods of public procurement, information about them is communicated by the customer to an unlimited circle of persons, and uniform requirements are imposed on participants in the procurement. Closed methods for determining a supplier are sending invitations to participate in a tender or auction to a limited circle of persons who meet the requirements of the customer.

Closed methods are used in the following cases:

• information on public procurement is a state secret;
• a contract is concluded for services for insurance, transportation and protection of the values ​​of the State Fund, museum items and museum collections and other items of great historical, artistic or cultural significance;
• a contract is concluded for cleaning services and driver services to ensure the activities of judges and bailiffs.

Today, the most popular methods of public procurement under 44-FZ are electronic auction, open tender and purchase from a single supplier. For example, consider how an electronic auction works.

Stages of an electronic auction

1.Get an electronic signature

An obligatory condition for participation in the auction is the presence of an electronic signature. You need to get it in an accredited certification center, read more about this in the article.

2. Pass the accreditation of participants

To participate in electronic trading, the participant must be accredited at the site. Scanned documents must be attached to the application for accreditation.

For legal entities it is:

• extract from the Unified State Register of Legal Entities and copies of constituent documents;
• Copies of documents confirming the authority of the head;
• a power of attorney to carry out actions on the site on behalf of the participant;
• a decision to approve or conclude transactions based on the results of an electronic auction, indicating the maximum amount of such a transaction.

Individual entrepreneurs submit a copy of an extract from the USRIP and a copy of identification documents.

3.Provide an application for participation

Ensuring the application is a prerequisite for participation in the auction. This is, in fact, a deposit, in the amount of 0.5% to 5% of the contract amount, which is blocked on the participant's personal account. Ensuring the application is also possible in the form, and some sites offer a loan for these purposes.

The blocking is removed, that is, the amount of the deposit is returned if:

• the application was withdrawn by the participant before the deadline for submission of applications;
• based on the results of consideration, the application was rejected;
• the second part of the application is recognized as inappropriate;
• a contract was concluded with the participant at his request.

The security deposit is non-refundable if the winning bidder evades the contract, or if the second part of the application is found to be non-compliant for the third time within one quarter.

4. Apply for participation

The application is submitted on the site through a special interface. The application consists of two parts. The first part of the application includes only the consent of the participant and information about the goods, works, services offered for delivery. To ensure anonymity, the first part does not contain information about the name of the participant.

The second part of the application includes:

• TIN and name of the organization or full name of the individual entrepreneur, indicating passport data;
• documents confirming the compliance of the auction participant with the requirements of Article 31 of Law No. 44-FZ (the participant should not have tax and duty debts, a criminal record in the field of economics, a conflict of interest between the procurement participant and the customer, etc.);
• copies of documents confirming the compliance of the goods, work or service with the requirements established in accordance with the legislation of the Russian Federation;
• a decision to approve or complete a major transaction;
• documents confirming the right of the auction participant to receive an advantage (for institutions of the penitentiary system and organizations of the disabled);
• declaration of membership of the participant to small businesses or socially oriented non-profit organizations.

The operator of the electronic trading platform transfers to the customer the first parts of the applications, which he must consider and admit to trading, or, conversely, reject. They may refuse admission due to the unreliability of information about the product, work or service required by the auction documentation or their absence at all.

5. Participation in electronic trading

At the appointed time, the participant enters the personal account on the site and submits his price proposals. The auction takes place in two stages:

1. Bidding stage (regular time). Participants' proposals are submitted within the auction step (0.5% - 5% of the initial maximum contract price), and also regardless of the "auction step", subject to certain requirements. The time for accepting bids is 10 minutes from the start of the auction, as well as 10 minutes after the receipt of the last contract price offer.
2. Closing stage. At this stage, price offers can be submitted by all participants in the auction, except for the one who offered the best price or the same at the bidding stage.

6. Signing a contract with the winner of the auction

The winner receives a draft contract from the customer, which must be reviewed and signed with his electronic signature or sent a protocol of disagreements (if errors or inconsistencies are found in the draft contract with the requirements of the auction documentation and legislation). If the contract was not signed within the regulated period (no more than 13 days) or the protocol of disagreements was not sent, then the customer is automatically sent a notification about the participant's evasion from concluding the contract. In this case, the amount of the security bid is not returned to the auction participant.

Where can I get training in public procurement?

Law No. 44-FZ is not just voluminous (about 180 pages in Word format), but also difficult to understand, so it is problematic to master the public procurement procedure on your own. We have already said above that information is published on government sites in the form of step-by-step instructions. You can also get full-fledged training, but for a certain amount, in a special Sberbank-AST.

In addition, a Unified Center for State Orders has been created in Moscow, within the framework of which representatives of small and medium-sized businesses can receive free information support, which includes:

• seminars, round tables, forums, face-to-face, correspondence and online consultations;
• a set of teaching materials, memos, instructions.

If our article helped you understand the public procurement procedure, please share it with your friends - let it help them too. We will be very pleased!

The participation of the organization in tenders held both for state and municipal needs (public procurement) and for commercial companies is one of the ways to conclude contracts. The organization of tenders makes it possible to solve a number of economic problems. First of all, it contributes to the identification of bona fide partner organizations on the market that perform work responsibly and efficiently, as well as the conclusion of contracts at real (not inflated) prices. For the contractor, the conclusion of the contract based on the results of the auction is a guarantee of long-term orders, stability in business activities, and a positive image in the market.

The possibility of concluding a contract by bidding is provided for in Ch. 28 "Conclusion of the contract" of the Civil Code of the Russian Federation. In particular, Art. 447 of the Civil Code of the Russian Federation, it is established that in this case an auction or competition is held and the contract is concluded with the person who won them, that is, with the one who offered the highest price at the auction, and the best conditions for the competition.

Directly the requirements for the organization and the procedure for conducting tenders are established in Art. 448 of the Civil Code of the Russian Federation. For example, a notice of an auction must be given by the organizer at least thirty days before the auction. And if the subject of the auction is only the right to conclude a contract, the notice of the upcoming auction must indicate the period provided for this.

Bidding is carried out in the form of an auction or competition, which may be open or closed. In the first case, any person can participate, in the second - only persons specially invited for this purpose. At least 30 days before the start of the auction, the organizer shall notify the time, place, form, subject and procedure for holding them, including registration of participation in them, determining the person who won the auction, and also informs about the initial price .

In Art. 448 of the Civil Code of the Russian Federation provides for a unilateral refusal of the auction organizer to hold them: for an auction - at any time, but no later than three days before the date of its holding, and for a tender - no later than thirty days before it is held. In case of refusal, the organizer of the open auction is obliged to compensate the participants for the real damage they have suffered, if such refusal occurred in violation of the specified deadlines. But the organizer of a closed auction or tender is obliged to compensate the participants for real damage, regardless of how long after the notification was sent, his refusal to bid followed.

Usually, in order to participate in the auction, participants must provide a security for the competitive bid. Basically, a deposit or a bank guarantee serves as security for the competitive bid.

The condition for the participant to make a deposit (amount of money) is provided for in paragraph 4 of Art. 448 of the Civil Code of the Russian Federation. The deposit is returned to the applicant in two cases (clause 4, article 448 of the Civil Code of the Russian Federation): if the auction did not take place and if the auction was not won by him. With regard to the participant who won the auction, it was established that the amount of the deposit paid by him is counted towards the fulfillment of obligations under the contract, subject to its conclusion (paragraph 2, clause 4, article 448 of the Civil Code of the Russian Federation). If the winner of the auction evades signing the protocol on the results of the auction, he loses the deposit. If, for any reason, the organizer of the auction evades signing the contract, then he is obliged to return the deposit in a double amount, as well as to compensate the winner for the losses caused by participation in the auction, in excess of the amount of the deposit (paragraph 5 of Art. 448 of the Civil Code of the Russian Federation).

Also, in order to ensure the seriousness of the intention of the participant, in addition to the deposit, the auction may provide for a condition on the acquisition of a bank guarantee by him. Usually, it determines the amount of money that is paid by the bank to the customer under the conditions established for the case of loss of the deposit made by the tender participant (Article 448 of the Civil Code of the Russian Federation). For example, the guarantee amount is paid:

• if the participant withdraws his bid during the term of its validity;
• if the unreliability of the information contained in the competitive application was revealed;
• if, through the fault of the participant, the contract (agreement) between him and the customer was not concluded within the prescribed period.

If the bid is secured with a bank guarantee, the issue of returning the deposit to the winner after the conclusion of the contract is removed.

Accounting

Expenses of the participant related to the tender (payment of the fee for participation in the tender, purchase of tender documentation, purchase of a bank guarantee, etc.) in accounting before the announcement of the results of the tender are initially recorded on account 97 “Deferred expenses” as expenses incurred in connection with the forthcoming sale of goods, performance of work, provision of services. If the participant is recognized as the winner, these costs are recognized as direct costs under the contract and are written off to the debit of the cost accounts. In case of loss, all expenses related to the preparation of the tender documentation are recognized as other expenses and written off to account 91-2 “Other expenses” in the month of announcement of the results of the tender.

Note that the deposit made by the participant is not included in the above expenses. Before the announcement of the results of the tender (until the return or offset against the fulfillment of obligations under the contract), these amounts cannot be recognized as an expense (clause 3 of PBU 10/99), since the deposit performs a security function - certifies the fact of intention to conclude a contract. Therefore, it is more correct to reflect the amount of the deposit made on the debit of account 76 “Settlements with various debtors and creditors”, the subaccount “Calculations on the deposit made”, and the credit of account 51 “Settlement account”.

To recognize all costs associated with the auction, the organization must document not only the payment of the participant's fee, the execution of a bank guarantee and the amount of compensation to the bank, but also the fact of participation in the tender.

In case of a negative result, the amount of the returned deposit is reflected in the accounting by a reverse entry: Debit 51 Credit 76. In case of a positive result, the deposit is also returned to the winner and reflected in the accounting registers with similar entries.

If the deposit is returned to the applicant in double size (clause 5 of article 448 of the Civil Code of the Russian Federation), then the amount exceeding the amount of the deposit paid is recognized as other income (clause 2 of PBU 9/99). Debit 51 Credit 91-1.

tax accounting