Special account in a savings bank. How to open an account for state defense orders in Sberbank? What are special accounts for legal entities

How to reserve a special account in Sberbank for a state defense order: opening and working with a special account

How do you reserve an account in Sberbank for government defense orders? This account stipulates the acceptance of cash upon the client's request. The issuance is made in accordance with the terms of the contract, which determines the formation of the capital fund and the expenditure of funds by bank transfer.

Special accounts for state defense orders are accounts opened in the bank by contractors who have signed an agreement with the Russian Ministry of Defense. The main goal of the state is to ensure information protection, control state budget and ongoing settlement transactions.

For all concluded contracts, customers and performers are required by law 275-FZ to open separate accounts. The money in the special account must be used only to complete the order. Sberbank offers opening an account under special conditions specifically for the State Defense Order (GOZ). Settlement transactions under the state defense order are carried out with the state identifier indicated in the payment invoice. contract.

When the terms of the contract are met and fulfilled, it is allowed to transfer profits to any current account and to cover the cost of purchasing supplies. Revenues and inventory prices are negotiated before the contract is concluded.

In 2015, it was announced that banking support and special services would be involved. accounts. But there are still errors in some aspects, for example, regarding payment of wages from a current account. The law also does not stipulate the use of funds that a party receives to fulfill an order.

How to open an account for state defense orders in Sberbank?

1. OGRN;
2. organizational and legal form of the company;
3. state defense identification number (ID);
4. phone number;
5. Email.

A special account for state defense orders can be opened within 365 days. Within the allotted period of time, the contractor should provide the entire set of supporting documents to the office. Otherwise, the process is rejected and the money is sent back.

To make payments, a banking support agreement is drawn up between the parties to the contract.

To control the execution of orders, you need to connect Sberbank Business Online. The application for affiliation is available on the bank’s website in the appropriate tab. To create an application, you need to use step-by-step instructions:

• V personal account go to the section “Services” - “Application”;
• select the line “Application for joining”;
• create a document by filling out all fields;
• choose the type of investment, amount, type of currency, interest rate and storage period;
• confirm your agreement with the provided terms and conditions.

A confirmation password will be sent to your mobile phone, which is similar to an electronic signature. You can also print a ready-made sample on the website and manually enter all the information.

Working with a special state defense account

After successfully reserving a separate current account for the state defense order in Sberbank and opening an account, you can transfer money indicating the contract ID. Exceptions to this list include:

1. mandatory payments (taxes, fees, etc.);
2. payment for goods, services and work performed at tariffs approved by the state;
3. transfer of profits, if specified in the government contract;
4. payment of the costs of the contractor (up to 3 million rubles), the main contractor - up to 5 million.

To make a payment, the contractor must bring the following documents to the bank:

• An agreement or an extract from it with information related to state secrets. The extract is drawn up by a person who has access to state secrets and is signed by the head of the responsible person.
• Acts, invoices, invoices and other documents confirming the fulfillment of obligations under the contract.

The bank has the right to demand missing documents, taking into account compliance with special rules on state secrets.

During the work process, you need to choose one of the banking support options:

1. “Advanced”, which has such functionality as:

• the ability to control all current expenses from contractors’ accounts;
• make an assessment during the execution of the contract;
• reporting generation.

1. “Simple” allows you to receive statements of participants’ accounts and track settlement transactions.

After choosing a tariff, you should draw up a support agreement. It must be signed by both parties.

How to pay a payment on a Sberbank state defense order account?

After opening a special account in Sberbank for state defense orders, by this time you already have access to the Sberbank Business Online website. To prepare a payment order you should:

• select the section “Payments and transfers” - “Payment to counterparty”;
• enter the required amount with or without VAT;
• indicate the date of payment;
• select a special account for debiting money;
• enter the payee and his account details, agreement number.

Don't forget to indicate the purpose of the payment transaction. The final stage of generating a payment order will be sending it to the bank. An SMS confirming payment on the account will be sent to your phone.

Responsibility for violations

To open a special account with Sberbank for government defense orders, you need to follow certain rules. Expenses must be made for the intended purpose. Ignoring agreements leads to unhappy consequences:

1. for failure to provide a service or failure to fulfill the plan, a fine equal to 1 million rubles is imposed;
2. penalties in the amount of 500 to 1 million rubles. must be repaid if the funds were spent incorrectly;
3. The money allocated by the state for the state defense order cannot be used for other purposes.

The listed types of violations are considered gross in terms of Russian legislation. To ensure transparent relations between the customer, the contractor and the state itself, all conditions must be observed.

Subtleties of closing a state defense order account

The closing process is simpler than opening a special account with Sberbank for government defense orders. If the order is completed, you can easily close the account. To do this you need:

• submit an application to the bank;
• the customer sends a notification to Sberbank about the execution of the contract;
• the main customer is informed of the receipt of the notice;
• he sends a document requesting to close the account;
• Sberbank informs all participants of the organization about this;
• the account is successfully closed.

Special current accounts for business entities are designed to ensure proper distribution of funds. What are they and how are they used? What is a special bank account? - Let's look at it further.

Special accounts are created for transferring funds from other current accounts. For example, when receiving payment from customers, suppliers and paying agents. In other words, the source of funds entering the special account are payments.

Account purpose - targeted transactions through non-cash payments.

Who is required to use a special account in their activities?

U legal entities and individual entrepreneurs receiving payments, there is an obligation to deposit cash in banking institutions with their subsequent transfer to a special account. This procedure is regulated by law for the following categories of business entities:

• suppliers engaged in the provision of services with the involvement of paying agents;
• legal entities and individual entrepreneurs accepting payments from citizens;
• banking agents (subagents) accepting payments through terminals and using ATMs.

Special bank account for government defense orders

A special bank account for state defense orders allows you to use accumulated funds to pay for services and consumer needs. The write-off of funds and their use are regulated by law. In particular, The identification number of the corresponding order is used for payment, and in the rules of use there are clauses that allow you to cancel the write-off of fines, taxes and penalties in certain conditions.

Opening

How is a special government defense order account opened at Sberbank and other financial institutions? In order to open a special account for government defense orders, the bank must fulfill a number of requirements:

• equity capital (including working capital) must exceed 100 billion rubles;
• the authorized capital is expressed in a share of 50% and above;
• the activity is based on legal grounds, confirmed by a license and approved by the state;
• awareness of activities related to secret developments;
• lack of special conditions.

In order to prevent fraudulent activities and corruption schemes, there are a number of special conditions for opening a special government defense order account.

Registration procedure

First, the business entity will be required to collect the necessary package of documents, fill out special forms and collect all signatures, certify the papers accordingly and submit the documents to the banking institution.

If the bank makes a positive decision on this application, an agreement on opening an account is concluded with the participation of both parties.

Important! During the working day, the bank enters information about the opening in the registration book, which informs the applicant about it. Next, the contractor is given 7 days to notify the FSS, the Federal Tax Service, and the Pension Fund about the operation.

For payment, non-cash method is used. Payment orders and all necessary documents require detailed and error-free completion.

Responsibility for violating the rules

Transferred funds from a special account must be directed strictly for their intended purpose.

Violation of the rules established by law entails penalties:

1. For failure to perform work or provide services, a fine of 1 million rubles is imposed.
2. For misuse of allocated funds - collection of 5-25% fine of the declared amount.
3. Violation of the rules for spending accumulated funds - fine from 500 to 1,000,000 rubles.

Legal relations between the state, the customer and the contractor require unquestioning compliance with established rules. Any violation of them - This is a violation of the current law.

Design features

To carry out financial transactions correctly, it is important to know the design features. The special account of the state defense order involves the following operations:

• accepting payments from individuals;
• writing off accumulated funds for certain needs;
• transfer of funds from the accounts of other banks and this one.

To accept payments from individuals, the contractor must have a special agreement confirming the legality of these actions.

Proper spending of funds

Is there special accounting of government orders and their payments? According to the changes made to the current legislation, all transactions of spending funds under contracts are subject to control, and all information is processed in Rosfinmonitoring.

Important! Funds are transferred only to a special account with detailed posting for all transactions.

Banks for opening a special account for state defense orders are determined by the state and receive a share of capital from the treasury.

How to transfer money? Transfers from a special account to others are available in the following cases:

• transfer to the payroll, taking into account taxes and insurance contributions;
• payment for services and goods at a cost regulated by the state;
• other expenses not exceeding RUB 3,000,000;
• transfer of profits;
• in agreement with the Ministry of Defense of the Russian Federation - settlements with foreign companies;
• purchase necessary materials to fulfill government orders;
• payment of insurance, customs duties and taxes.

Any operation requires confirmation in an official form of approval for the conclusion of a government contract.

Restrictions

Regulates the following restrictions on conducting financial transactions for a special account:

• payment of customs taxes and insurance to non-state funds;
• transactions within a short time to accounts of various performers;

1. Why are special accounts needed?

In accordance with Part 10 of Article 44 of Law 44-FZ, when conducting an open competition in electronic form, a competition with limited participation in electronic form, a two-stage competition in electronic form, an electronic auction cash, intended to secure applications, are deposited by procurement participants into special accounts opened in banks, the list of which is established by the Government Russian Federation(hereinafter referred to as the special account).

Consequently, special accounts are required only for depositing funds as security for applications. Special accounts are not used to deposit funds to ensure the execution of Contracts, and are not used for non-electronic (paper) procedures.

If the procurement notice does not require the availability of application security, then there is no need to open a special account, but it should be remembered that Law 44-FZ establishes the right to establish a requirement to secure applications even if the NMCC does not exceed 1 million rubles, so take care We recommend that you have a special account in advance.

2. Where can I open special accounts?

The Government, by Order of the Government of the Russian Federation dated July 13, 2018 No. 1451-r, approved the list of banks in which government procurement participants will open special accounts to secure applications. The final document included 18 credit institutions:

1. PJSC “Sberbank of Russia”;

2. PJSC VTB Bank;

3. JSC Gazprombank;

4. JSC Russian Agricultural Bank;

5. JSC Alfa Bank;

6. PJSC "Moscow Credit Bank";

7. PJSC Bank Financial Corporation Otkritie;

8. JSC Raiffeisenbank;

9. PJSC "Rosbank";

10. JSC “All-Russian Regional Development Bank”;

11. PJSC Promsvyazbank;

12. JSC “Joint Stock Bank “Russia”;

13. PJSC Bank St. Petersburg;

14. PJSC "Sovcombank";

15. PJSC Russian National Commercial Bank;

16. JSC “Joint-Stock Commercial Bank “RosEvroBank”;

17. OTP Bank JSC;

18. JSC "UniCredit Bank".

If the bank is not on the list, you cannot open a special account with it to participate in government procurement!

Each bank has currently signed agreements and interacts with all operators of electronic platforms approved by Order of the Government of the Russian Federation dated July 12, 2018 No. 1447-r:

Joint Stock Company "State Order Agency of the Republic of Tatarstan" (www.zakazrf.ru)

Joint Stock Company "Unified Electronic Trading Platform" (www.roseltorg.ru)

Joint Stock Company "Russian Auction House"(http://lot-online.ru)

Joint Stock Company "TEK-Torg" (www.tektorg.ru)

Joint Stock Company "Electronic Trading Systems" (www.etp-ets.ru)

Closed Joint-Stock Company"Sberbank- Automated system bidding" (www.sberbank-ast.ru)

Limited Liability Company "RTS-Tender" (www.rts-tender.ru)

Limited Liability Company "Electronic trading platform GPB" (https://etpgpb.ru/)

Limited Liability Company "Automated system of bidding for state defense orders" (http://astqoz.ru/)

Yes, you can. If the bank you need is included in the list of authorized banks for depositing application security, the current account opened in it can be used as a special account. In accordance with clause 5 of the Decree of the Government of the Russian Federation dated May 30, 2018 N 626 “On the requirements for a special account agreement and the procedure for using a bank account available to a procurement participant as a special account, requirements for the terms of an agreement on the interaction of an electronic platform operator with a bank, rules of interaction the procurement participant, the operator of the electronic platform and the customer in the event that the procurement participant provides a bank guarantee as security for an application for participation in an open competition in electronic form, a competition with limited participation in electronic form, a two-stage competition in electronic form, an electronic auction." If the procurement participant has a bank account with a bank, the procurement participant and the bank have the right enter into an additional agreement on the use, in accordance with paragraph 3 of these requirements, of an existing bank account as a special account.

However, since changes are being prepared in 44-FZ and 223-FZ regarding the regime and functionality of using special accounts, many banks prefer to open new accounts for their clients so as not to have to do this again in the future.

4. What package of documents is required to open a special account from scratch?

Here is an approximate list of necessary documents for opening a special account, while each bank may have additional requirements for documents, for example, copies of licenses and patents, on the basis of which the organization has the right to carry out its type of activity, so we recommend checking full list directly at the selected bank. You will also need to sign an Account Opening Agreement at the bank and write an Application in the bank form to join the bank account agreement.

If you already have an account with an authorized bank, then an additional agreement to the existing agreement is concluded and a statement is written.

However (!) At the moment (10.10.2018), the possibility of opening a special account for an individual to participate in government procurement has not been implemented. We hope that this problem will be resolved soon.

We recommend individuals send official requests to authorized banks and authorized bodies with questions about participation in government procurement with established security for applications in the documentation, and the timing of solving the specified “gap” in the legislation.

Approximate list of required documents*:

Opening a special account does not take much time; the length of time required is commensurate with the time required to open a regular current account. At the moment of opening a special account, the bank will automatically send its details to all electronic platforms operating under 44-FZ, 223-FZ.

6. How much does it cost to open a special account*?

Banks can independently set fees for opening and maintaining a special account. Having analyzed the information on the official websites of authorized banks, we can conclude that the majority will open and maintain a special account for free, but we must keep in mind that other operations will be carried out in accordance with the bank’s tariffs. For example, at PJSC Sberbank of Russia, opening and maintaining an account is free, other operations are according to the bank’s standard tariffs. At the same time, the bank charges 0.01% per annum on account balances, including the amount of blocked funds, and for processing requests to block funds on the client’s account for participation in the purchase, a commission of 50 rubles will be charged for each request from the site, except for requests for budgetary organizations, for them the cost will be zero (www.sberbank.ru). VTB Bank also offers free account opening, other options according to the tariff. 7. Is it necessary to have accreditation on an electronic platform to open a special account?

Yes need. To open a special account, you must be accredited to any of the electronic platforms that are selected to work under 44-FZ and 223-FZ. When opening a special account, the bank itself automatically checks that clients have valid accreditation; nothing needs to be provided, and starting from 01/01/2019 - in the Unified Information System of Public Procurement (UIS).

8. How many special accounts can I open?

You can open an unlimited number of special accounts or use one account to participate in trading on any of the electronic platforms. However, it should be remembered that it will be necessary to control the receipt of funds, as well as their balance at the closing date for applications, in advance. Since after blocking the required amount after “hour X” (the end of the time for submitting applications), it will not be possible to resubmit the application, and if there is a shortage of money even in the amount of one ruble, such an application will be rejected automatically, but there will be no way to correct anything .

9. Have all authorized banks been integrated with electronic platforms?

The Ministry of Finance of the Russian Federation in Letter No. 24-06-08/70718 dated October 2, 2018 indicated that not all banks have provided integration with trading platforms. To ensure that the procurement participant is confident that there will be no failures or errors when transferring data between the bank and the electronic trading platform when submitting applications, you can see up-to-date information on integration with banks on the official websites of trading platforms.

Let us give, as an example, current information on several trading platforms. as of 10.10.2018*:

We hope that in the near future all authorized banks will integrate with electronic platforms.

10. How much will it cost to “switch to new special accounts”?

The task set by the Government of the Russian Federation, introducing the use of counter accounts, is to increase the efficiency and transparency of public procurement. In accordance with the Decree of the Government of the Russian Federation No. 564 of May 10, 2018 “On the collection of fees by operators of electronic platforms, operators of specialized electronic platforms when conducting an electronic procedure, a closed electronic procedure and establishing its maximum sizes”:

The maximum fee that is charged to the winner of the electronic procedure is 1% of the NMCC, but not more than 5,000 rubles, excluding VAT;

The maximum fee that is charged to the winner of the electronic procedure if the procurement is carried out among small businesses (SMB) and socially oriented non-profit organizations(SONKO) is 1% of the NMCC, but not more than 2000 rubles, excluding VAT;

If the winner evades concluding a contract, it is possible to conclude a contract with a “second” place, from which no fee will be charged.

At the moment, all electronic platforms have published on their official websites their Tariffs for conducting electronic procedures, as well as the start dates for charging fees. For example, Sberbank-AST CJSC - from October 1, 2018, EETP JSC - from October 5, 2018.

11. How will the winner be charged?

The winner will pay in two ways:

by transferring funds to the bank account of the operator of the electronic platform (In accordance with clause 8 of the “Rules for the collection of fees by operators of electronic platforms, operators of specialized electronic platforms from the person with whom a contract is concluded based on the results of an electronic procedure, a closed electronic procedure” in the absence of participant in the procurement of a special invoice, the operator of the electronic site no later than one business day from the day the customer takes the actions provided for in Parts 7 and 13 of Article 83.2 44-FZ (in terms of posting a protocol recognizing the winner of the electronic procedure as having evaded concluding a contract), sends it to such participant procurement through the hardware and software complex of the electronic platform, the requirement to transfer funds to the bank account of the relevant operator of the electronic platform.)

by debiting funds in the amount of the fee from the special account of the purchase winner. (In accordance with clause 7 of the “Rules for the collection of fees by operators of electronic platforms, operators of specialized electronic platforms from the person with whom a contract is concluded based on the results of an electronic procedure, a closed electronic procedure”, if the procurement participant has a special account, the operator of the electronic platform no later than one working day from the day the customer carries out the actions provided for in Parts 7 and 13 of Article 83.2 of 44-FZ (in terms of posting a protocol recognizing the winner of the electronic procedure as having evaded concluding a contract), send a request to the bank to write off funds in the amount of the fee in accordance with agreement between the bank and the procurement participant).

*The analysis was carried out based on data presented on the official websites of banks and electronic platforms as of October 10, 2018 (it is possible that actual conditions will differ from those given)

The law of the Russian Federation requires compliance with certain rules. Every public or private enterprise must have an account. In the case of state defense orders, the requirements have become more stringent. At the same time, toughening occurred not only in terms of the requirements of the defense order, but also in terms of the participants in this process. Participants' calculations are controlled with particular rigor. As for the Ministry of Defense, it is allowed to conduct banking operations to transfer funds and receive income from certain verified accounts. At the same time, from the moment of reservation and registration there are enough difficulties. Commercial organizations may also be involved. But at the same time, the financing of such structures should be largely government-funded. This system ensures the safety of funds and control of cash expenses. The purpose of the incoming or outgoing amounts is also clearly visible. Sberbank is among the few banks participating in reserving accounts for government defense orders.

The advantage of working with Sberbank is obvious. Opening an account for government defense orders and servicing is carried out in accordance with all legal requirements. The position and trust of the bank as a percentage of other banks is many times greater. After all, Sberbank is a state structure. Operations carried out with the account are carried out with minimal commission fees:

• extracts, issuance of certificates and their formation;
• work with the transfer of funds to other accounts and transfers from other bank accounts (different counterparties);
• crediting cash receipts and issuing cash;
• any translations;
• online check and connection BEFORE the system;
• Full account management and opening.

Payment will include only standard services: processing of payment orders, book for issuing checks, online services.

Why is a separate account required?

Only seven banks open accounts for government defense orders. It is more profitable to open a special account at Sberbank for a number of reasons. But first, let's figure out why it is needed. Timely receipt of funds is ensured exclusively by a special state defense account opened in advance. An agreement is immediately drawn up, according to which it follows that only the Ministry of Defense has access for receipt and withdrawal. Its contractors may also participate in the process. Agreements drawn up in a timely manner provide contractors with payment upon completion of work. Those cases in which the recipient draws up documents on payment for services after the work is completed is a risky undertaking, but not problematic.

By drawing up an agreement, risks are reduced to zero. Provided that the account reservation went smoothly according to the established procedure.

Mode of use, what to avoid when working with an account

The mode of use of funds in a special account is the main question of any owner. It was immediately determined that it was impossible to withdraw the full amount. Expenditure occurs in accordance with the law for payment of wages/advance payments. During the execution of work, the contractor must meet the needs of the state defense order.

Debiting funds is possible only after receiving a special order and receiving a number. The identifier is made under a government contract, exclusively for a special government account. The exceptions are:

• agreed upon receipts, which have already been established, are involved in the order, are indicated in the contract. Such profitable events must be agreed upon by the customer and the contractor immediately. The agreement is transferred to the bank, the act is recorded;
• expenses that go through like others. The amount should not exceed or be less per month than 3 million rubles;
• any payment required to purchase goods or provide services, but is regulated by the government. There is a specially created list approved by the Government of the Russian Federation;
• payments to the budget. These include customs fees, taxes and insurance;
• with the participation of foreign performers, calculation is also included here.

If there are fines, penalties or tax penalties, Art. 76 NK. The article provides for operations of this type, which means it is possible to pay using a special account.

Important. Closing an account is permitted only after receiving notification from the customer. The bank has no right to interfere in the process. In this case, closure is provided for in the contract for the performance of all services.

Not allowed

It is prohibited to use the special state defense account for the state defense order as payment for credit agreements and loans. Amounts allowed for payments – transfers per transaction. No amounts can be issued to individuals. The exception is the payment of wages and workers' compensation. You cannot delay payment of mandatory tax payments and fees. Funds from the state defense order account provide for this and make it possible to make payments.

When storing amounts in a special account, the nuances for which payment does not go through are indicated:

• transfer to current accounts. There is no difference in which bank the account is opened;
• assignment of claims and contracts with this right;
• purchase of foreign currency, valuable papers and precious metals;
• participation in the formation of capital of third-party organizations;
• implementation of charity.

Placement of funds involved in deposits also falls under the taboo. But if the interest is returned regularly to the special account from which it left, a permit may be issued. The use of money to ensure performance under a contract.

Write-offs in favor of the executor can be made upon execution of the relevant documents. They must serve as confirmation that they compensate for damage to the health and life of a party to the contract. Also when paying severance pay, salaries, penalties.

Important. When concluding agreements on opening, closing or other actions, the bank administration is obliged to record all actions in the registration book. This must be done within one business day.

When all operations are completed, the applicant is notified that the account has been opened (indicating the account number). During the working week, performers provide information about the account to the relevant authorities: the Pension Fund of the Russian Federation, the Federal Tax Service and the Social Insurance Fund.

Spending money: special account for state defense orders

To prepare special invoices for state defense orders, you will need a package of documents. With proper execution and provision of all necessary documents, the operations necessary to fulfill all contracts between the customer and the contractor will be available.

This includes receipts of all funds from both the accounts of counterparties and individuals. The latter only if there are relevant agreements. It is allowed to transfer amounts to bank accounts for personal purposes and cash withdrawal. Any transfers made from the accounts of suppliers or counterparties.

The main source of funding can only be the Ministry of Defense. All procedures necessary for payment are carried out by bank transfer. Translations are provided, but an explanation will be required: why they are being made. Goals are also indicated. To use any amounts means to confirm the actions for which the use is necessary.

Payment orders have a purpose (target), a clearly described explanation for carrying out transactions with money. To ensure that all actions, possible permissions and issues do not interfere with the work between the customer and the contractor, the registration must be completed correctly in compliance with all norms and rules. Sberbank employees have all the necessary knowledge and skills that will help applicants complete the application process in accordance with the law and without delays.

If there is a need to refuse to assign an account number to legal entities, then this is possible. In this case, the bank, after carefully checking the package of documents provided, must notify you as soon as possible. Confirmation for refusal:

• delays in payment for all types of acquisitions necessary for work and required for state regulation due to the list approved by the Government of the Russian Federation;
• mutual settlements with non-residents who are involved in the supply of state defense orders (services, work, goods);
• on calculations for expenses that qualify as other, but not exceeding 3 million rubles. per month;
• transfers of profit, the amount of which is equal to the amount used in the contract, the act of acceptance and transfer of services provided.

To open

Before opening an account, first send an application to the bank branch. Afterwards a package of documents is provided. All these registration items can be completed online. In this case, the applicant takes into account that the reservation occurs exclusively in ruble accounts. The right to open an account has a period of no more than 360 days after the notification from the bank has been received.

The special account in the bank is replenished by payments made by bank transfer by payment agents, subagents, and suppliers. These persons are required by law to open a special current account. Opening a special account in Sberbank for organizations can be done in national and foreign currency. To do this, an application is written in the bank’s form, and a document is attached to it - a payment order. It reflects the transfer of funds.

What are special accounts for legal entities

These are bank accounts formed for carrying out transactions for such calculations as:

• mutual settlements under letters of credit;
• financial transactions with checks;
• deposit accounting;
• mutual settlements for the use of bank cards.

Legal entities can open a special account with Sberbank on their own initiative.

Bank support for state defense contracts

Not all banks can work with state defense contracts, but only those that are included in the register of credit institutions of the Central Bank of the Russian Federation. Currently, no one will be able to obtain a publicly available list of these banks. As part of support, banks offer the following services:

1. Checking the status of accounts– provision from the bank to the customer of data on specific accounts of participants in order to monitor the fulfillment of the contract by the customer at all levels.
2. In addition to account monitoring, the bank offers expanded scope of support, which includes checking the execution of a government contract with an analysis of documents that are provided by the contractors and are confirmation of payment.

For settlements between participants in a government contract, the bank offers to open a special account. To do this, you need to submit an application to the credit institution, which is an appendix to the banking support agreement. The forms of agreements for support of a government contract by banks may be different, since they are developed individually, taking into account the specifics of the contract.

The legal basis for banking support of government contracts is 44-FZ of March 22, 2014.

Procedure for opening a State Defense Order account

It is beneficial for a legal entity to reserve a special account with Sberbank, since government orders are paid for more quickly. This is due to the fact that funds can be received before signing an agreement with the bank. Banks working with government orders have established their own rules for maintaining accounts and providing a set of documents.

Important! Sberbank and a number of other credit institutions included in the Central Bank register offer a service for reserving a special account remotely. The bank issues account details, and the entrepreneur is given time to collect a portfolio of documents.

Documentation portfolio

After reserving the account, the contractor has only five working days to create a package of documents. It looks like this:

• application for opening an account in Sberbank for legal entities;
• passport (for the person opening the account);
• copies of licenses, patents;
• accreditation on one of the trading platforms (according to Federal Law-44);
• constituent documents;
• certificate of registration of the organization;
• TIN of the organization;
• certificate from the auditor;
• certificate of absence of debts on mandatory payments (taxes, penalties, contributions) for the past year.

Important! All documents are notarized.

Liability for failure to fulfill obligations

Articles of the Code of Administrative Offenses, in particular, 14.49, 15.14, 15.37. All of them involve penalties in the form of a fine in a significant amount.

Basic rules for working with a special account

The contractor can spend money from the account only on advance payment for work and on securing government orders. Funds are subject to write-off when the state contract identifier number is indicated in the order and exclusively to a special account for the state defense order. But there are exceptions to these rules, in particular:

• budget calculations (fees, contributions, taxes);
• payments for services and products controlled within the framework of government policy;
• financial settlements with foreign contractors participating in state defense orders;
• receipt of money into the account, which is fixed in the government contract, agreed upon between the customer and the contractor.

Making payments

For special accounts there are a number of restrictions on payments made. In particular, it is impossible to carry out operations on credits and borrowings, with the exception of amounts transferred under a government order agreement. In addition, it is prohibited to transfer funds to individuals. Except for situations in which workers' compensation and wages are issued with payment of mandatory taxes and insurance fees. Funds cannot be spent for the following purposes:

• charity;
• creating the authorized capital of an organization, enterprise;
• purchases of shares, bonds, currencies, precious metals. metals;
• fulfillment of an agreement related to the assignment of the right of claim;
• money transfers to other current accounts, even within the same bank.

Funds cannot be placed as deposits if the profit received and the deposit itself are not returned to the account. In addition, funds cannot be used as security for the fulfillment of the terms of the contract.