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 invoices.
| Identifier of the government contract and “special account” |
| 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 RCM R&D and development work in the field of State Defense Order Separate accounting 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
(
IGC
). 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).
How to fill in the “Government Contract Identifier” detail in the new invoice?
From July 1, 2022, changes will be made to the invoice. Added a new attribute “Identifier of government contract, agreement (agreement)”. How do I fill out a new invoice form? Is the identifier of a government contract, treaty (agreement) currently assigned only to contracts concluded within the framework of the state defense order? Since we do not have such contracts, is this field not filled in in our case?
The government contract identifier is assigned to government contracts in two cases: during procurement under state defense orders and during treasury support of government contracts. In these cases, the taxpayer must include in the invoice the identifier details specified in the contract. In all other cases, this field is not filled in.
Federal Law dated 04/03/2017 No. 56-FZ, from July 1, 2022, the invoice details are supplemented with one more mandatory detail - the identifier of the government contract, agreement (agreement), if any. The corresponding amendments by the said Law were made to clauses 5, 5.1 and 5.2 of Art. 169 of the Tax Code of the Russian Federation.
The same changes have been made to the adjustment invoice form and the rules for filling it out.
The introduction of this identifier is primarily due to the need to strengthen control over the use of federal budget funds. This conclusion can be drawn from the text of the explanatory note.
Since the term “Identifier of a state contract, agreement (agreement)” is not defined in the commented Law, in accordance with paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, this concept is used for tax purposes in the meaning in which it is established in other regulatory legal acts.
Currently, the named identifier is assigned to government contracts in two cases. First of all, this is provided for by the Federal Law of December 29, 2012 No. 275-FZ “On State Defense Order”.
In addition, the designated term is also used in treasury support of government contracts, agreements (agreements), which is provided for by federal laws dated December 14, 2015 No. 359-FZ “On the Federal Budget for 2016” and dated December 19, 2016 No. 415-FZ “On the Federal budget for 2022 and for the planning period 2022 and 2022.”
The company must fill out this information in case of procurement under a state defense order, as well as when providing treasury support for government contracts. Other taxpayers do not fill in the corresponding field.
Moreover, these types of government contract identifiers differ in the number of digits: one of them is a 25-digit digital code (for state defense orders), and the other is a 20-digit code (for treasury support).
The regulatory authorities did not provide any explanation as to which of them should be indicated in the invoice. In the absence of clarification, we believe that both should be indicated.
The right to establish each of the above-mentioned government contract identifiers is vested in the customer under this contract; the resolution of this issue is not within the competence of the taxpayer. The taxpayer is only its executor. Therefore, to correctly issue an invoice under these contracts, the company should only include in its details the identifier specified in the contract and other documents related to it.
The answer was prepared by the legal consulting service of the company RUNA
www.v2b.ru
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). 1
| 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | |
| The last two digits of the year of the government contract | The last two digits of the year of expiration of the government contract | Government customer identification code | Code for identifying the artist | Serial number of the state contract of the state customer | Type of price when concluding a government contract | Independent codification of the state customer | ||||||||||||||||||
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. If some bits in the code are not used, they are filled with zeros.
How to generate an identifier
There is no uniform procedure: the identifier of the state contract for the state defense order is formed according to the rules of 275-FZ (Article 6.1) and the order of the Minister of Defense and Federal Law No. 475/13n dated 08/11/2015. The IGK for budget government contracts is formed according to the norms of Order No. 4n dated January 11, 2021.
Clause 6 of Order No. 4n states that IGK is a twenty-digit code in which:
- the first 19 digits are the unique number of the agreement’s registry entry;
- the last digit or “0” - if there is no state secret in the agreement, or “1” - if there is.
IMPORTANT!
Order 4n clarifies whether the customer, according to 44-FZ, needs to indicate the contract identifier in payment documents if the contract contains information about state secrets - yes, this is mandatory. If the contract information contains state secrets, indicate code “1” in the last, twentieth, category.
The unique registry code of the government contract is in the card in the UIS. It consists of the customer’s TIN, the last two digits of the year when the agreement was concluded, and his individual number.
It is more difficult to form an IGK if we are talking about state defense orders. Unlike 44-FZ, in which there is no mention of IGK at all, Federal Law No. 275-FZ contains such a mention in Art. 6.1. The instructions on how to form an IGK for state defense orders are established by the order approved by the order of the Minister of Defense of the Russian Federation and the Federal Treasury dated August 11, 2015 No. 475/13n. The GCI has a 25-digit value, where:
- the first two digits are the year when the contract was concluded;
- 3 and 4 - the year of its completion;
- numbers 5 to 7 - customer identification code in accordance with the list approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n;
- 8—purchase method code;
- numbers from 9 to 12 - the serial number of the government contract of this customer;
- 13 - type of price: fixed, indicative or cost-reimbursing;
- from 14 to 25 - individual codification of the customer. If this is not used, zeros must be entered.
Example of IGK encoding
1622187300011000000000000The last two digits of the year of conclusion of the government contractThe last two digits of the year of expiration of the government contractIdentification code of the state customerCode of the method of determining the contractor Serial number of the state contract of the state customerType of price on the day of conclusion of the state contractIndependent codification of the state customer. Not used in this case.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 identifier code were not used by the government customer.
Government customer codes
- 020 Ministry of Industry and Trade of Russia
- 089 GFS of Russia (State Courier Service)
- 177 EMERCOM of Russia
- 180 Russian Guard
- 184 SVR of Russia
- 187 Russian Ministry of Defense
- 188 Ministry of Internal Affairs of Russia
- 189 FSB of Russia
- 202 FSO of Russia
- 587 FSTEC of Russia (Federal Service for Technical and Export Control)
- 725 State Corporation "Rosatom"
- 730 State Corporation "Roscosmos"
- 777 Ministry of Sports of Russia
How is the identifier for the state defense order formed?
The identifier for the state defense order is formed according to special rules (clause 13 of article 3 275-FZ). Customers assign it themselves. The code consists of 25 digits. The structure of the IGK for state defense orders is as follows (Order of the Ministry of Defense No. 475 and FC No. 13 of 08/11/2015):
- 1-2 digits - the last two digits of the year the agreement was concluded;
- 3-4 digits - the last two digits of the year of expiration;
- 5-7 is the customer identification code from the GRBS encoding according to the budget classification;
- 8 — information about the procurement method (example: for an open competition, indicate 1);
- 9-12 - serial number of the contract;
- 13 - type of product price under the state defense order: 1 - indicative (to be specified), 2 - fixed, 3 - cost-reimbursing;
- 14-25 - digital coding. Each customer creates this code independently, according to internal rules and regulations.
IMPORTANT!
According to the rules, the formation of an IGK under the State Defense Order in 2022 is mandatory. The identifier is valid throughout the entire term of the agreement.
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 requirements for banking support.
Separate accounts are called “special accounts”
, and the funds received on them, due to significant restrictions on their further use, are
“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 the profits and expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components (sometimes called the “backlog”). In this case, the profit margin and the cost of the inventory are agreed upon by the parties when concluding the contract.
IGK treasury support for government contracts
By analogy with the IGK in the field of State Defense Order, since 2022, the Identifier of the state (municipal) contract
for treasury support of funds has been introduced (Order of the Ministry of Finance of Russia dated December 2, 2021 No. 205n “On approval of the Procedure for forming the identifier of a state contract, agreement (agreement) for treasury support of funds”) .
IG(M)K
is a unique analytical code used to identify state (municipal) contracts and settlements under them. The identifier is retained for the entire duration of the contract. The identifier of state contracts of the federal budget consists of 20 digits, and the identifier of contracts of local budgets and budgets of constituent entities - of 25 digits.
Twenty-digit IGK of government contracts
The identifier of contracts, the source of financial support for which is federal budget funds, consists of 20 digits (digits). The last digit of the IGK (twentieth digit) is set equal to “1” if the contract contains information that constitutes a state secret. Otherwise it is equal to "0". In the first case, the first 19 digits of the IGK correspond to 9–27 digits of the unique register entry number of the register of contracts containing state secrets. In the “zero” case, they are identical to the first 19 digits of the unique register entry number of the contract register.
Twenty-five digit identifier
The identifier of contracts, the source of financial support for which is funds from the budgets of the constituent entities of the Russian Federation or local budgets, is formed from 25 digits (digits). The first three digits are free characters designated by zeros (“000”). The 4th and 5th categories of the identifier are the code of the main activity of the target item of expenditure of the National Projects. If costs are not classified as such, they are filled in with zeros (“00”). The next 19 bits (from 6 to 24) correspond to the first 19 bits of the register entry of the register of contracts. The last (25th digit), depending on the type of customer, is set equal to “0” or “4”.
Government contract ID
Assignment of IGK is the task of the customer. The obligation to generate this code arose for a specific purpose - tracking and facilitating control of financial expenditures from the budget.
The set of ciphers that make up the identifier is not random - each digit in it denotes one or another feature inherent in a particular contract. Therefore, IGK is always unique. It is impossible to find two contracts with the same IGK. The uniqueness of the IGK code is a condition that is strictly fulfilled, since with its help a particular contract is identified and settlements under it are tracked.
As a rule, the 25-bit code is used in government contracts of defense significance. Receiving a government order from the Ministry of Defense of the Russian Federation involves fulfilling many requirements, the main one of which is the opening of a special bank account in which financial flows under the concluded government contract will be controlled. 20 characters in the IGK are indicated for government procurement with treasury support.
The identifier includes information about the customer (contract number according to the register), the period of occurrence of obligations, their completion, the contract number assigned according to the criteria for continuous numbering of contracts drawn up within the boundaries of a calendar year.
The IGK is compiled according to a certain procedure established by order of the Treasury of the Russian Federation dated March 20, 2017 No., and is assigned after the document has been generated and recorded in the register of contracts. The IGK includes the following ciphers:
- The first 2 digits indicate the year the contract was concluded (assuming 18, i.e. the contract was concluded in 2022), followed by codes indicating;
- Year of fulfillment of obligations and completion of the contract (let's say 19, which means that the agreement ends in 2022);
- A three-digit number assigned to the customer (for example, the Russian Ministry of Defense has code 187);
- Method for determining the supplier (i.e., special codes indicate the terms of delivery - an agreement concluded with one counterparty corresponds to code 3);
- Four-digit contract number (0001, 0002, etc.);
- Code of price type depending on the terms of the contract (for example, fixed, cost-reimbursing, adjustable). For example, the specified price corresponds to 1;
- IGK digits from 14 to 25 are determined by the customer, but if they are not informative, then 0 is entered.
A 20-digit code is compiled in the same order, only the last value in it indicates the presence of a state secret (1) or its absence (0).
The identifier is indicated in the number and text of the agreement, and is certainly included in each document accompanying the fulfillment of the conditions - invoices, payment and settlement.
Government contract ID in invoices
On July 1, 2022, 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 form of the invoice used in calculations for value added tax, line 8 “Identifier of the government contract, agreement (agreement)” was introduced. In addition to the IGK of government contracts concluded as part of the defense order, from 2022 the IGK for treasury support of government contracts and those not related to the state defense order will be introduced. The organization fills out this line of the invoice if it has the relevant information. In the letter of the Ministry of Finance dated September 8, 2022 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.
Enable “Government Contract Identifier” in 1C:Comprehensive Automation
Previously, I already described how to enable the “Government Contract Identifier” in 1C: Accounting 3.0. Many people asked the question of how to enable this identifier in 1C: Complex Automation. In 1C:Comprehensive Automation, the identifier is also enabled by setting up accounting parameters.
“Government contract identifier” in the invoice - the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies from the federal budget to a legal entity, budget investments, contributions to the authorized capital, indicated in the invoice.
First you need to update your 1C configuration to the latest version. “Government contract identifier” in 1C: Integrated Automation appeared starting with version 1.1.86.2.
We enable “Government Contract Identifier” in 1C: Comprehensive Automation
In order for the “Government Contract Identifier” to appear on the invoice, you must enter “Operations” - “Constants”. In the window that opens, go to the “Configuring accounting parameters” section. Here we have a new section “Government Contracts”. Go to this section and check the box next to “Use accounting for payments under government contracts.”
We save and check. To do this, go to “Invoice issued”. You can open an invoice with a date later than July 1, 2022, or you can create a new one. In the invoice, go to the “Advanced” tab, where you should see a new field “Government Contract ID”. The government contract number is entered here; if it is missing, a dash is added.
“Government contract ID”, agreement (agreement) is indicated in line 8 of the printed form of the Invoice from July 1, 2022.
pogrommist.ru
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 was published on the Internet on the official website of the Bank of Russia. As of April 18, 2022, 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. The publication of the list of authorized banks was canceled by Federal Law No. 481-FZ of December 31, 2017. Informing the Executors of the State Defense Order about the authorized bank is carried out throughout the entire cooperation through the State Customer and the Head Executor.
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 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.
Abbreviations for special accounts and ICG terms
- IGK – government contract identifier
- IG(M)K – identifier of the state (municipal) contract
- OBS – separate bank account
- VAT – value added tax
| The article on government contract identifiers (GCI) and special accounts (separate accounts) was prepared using legal acts and the current legislative framework in the field of government defense procurement as of February 18, 2022 |
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?
Formation rules
The procedure for the formation of IGK with treasury support for 2022 and the planning period 2022-2023 is enshrined in Order of the Federal Treasury No. 4n dated 01/11/2021.
Order for 2022 and planned 2022-2023. has not yet been approved, but the draft order has already been published on the official website of regulatory legal acts. The regulations also provide a decoding of the IGK - government contract identifier, or code for identifying government contracts. It is used to monitor and analyze the execution and settlements under a specific contract. Displayed through the “/” symbol before the number of the state or municipal contract. In addition to treasury support, the identifier is also used for state defense orders. In Art. 6.1 275-FZ dated December 29, 2012 provides a breakdown of what the numbers in the IGK for the State Defense Order mean - a unique code that is indicated in contracts concluded between customers for state defense orders, lead contractors and contractors. The identification code is indicated in all settlement and reporting documents.
Information about a government contract is encrypted with twenty digits of digital and alphabetic value when funded from the federal budget. For government contracts, the encoding is created by the customer - a federal budgetary or autonomous institution. For agreements, the code is created by the GRBS or the territorial body of the FC.
If funding is provided from the local budget, the structure of the IGK, as an example - the state contract of the RKL or other institution, consists of 25 indicators of digital and letter values. Here's how the code is generated:
- for government contracts - the customer, out of 25 indicators;
- for agreements on the provision of subsidies - TOFK, of 25 digits;
- for a capital investment agreement - TOFK, of 25 digits.
An exception is a major repair contract: the code is generated by the customer or TOFK from 20 digits.
Here are instructions on how to generate a contract identification code in 2022:
- For all government contracts, with the exception of contracts from the local budget: the first 19 digits (digits 1-19) are the corresponding digits of the unique register entry number of the state or municipal contract, and 9-27 digits if the contract contains state secrets. The 20th digit is 0 for ordinary government contracts, 1 for contracts with state secrets.
- For contracts financed from the local budget: 1-19 is a unique registry entry number, 20-22 is a unique three-digit code of 3-5 digits of an analytical code (also known as a goal code), 23-24 digits are the code of the main target activity articles of national projects and target programs, category 25 is 0 for contracts of recipients of local budget funds and 4 for budgetary and autonomous institutions.
- For contracts for major repairs: digits 1-18 are the unique number of the registry entry of contracts for major repairs; in digits 19-20 the alphabetic symbols KR are placed.
Use free instructions from ConsultantPlus experts to correctly generate an identifier.
To read, you will need access to the system: .
