Government contract identifier: what is it, where is it used and how is it formed?

The government contract identifier (GCI) is assigned to all contracts that are concluded within the framework of 44-FZ. Information about it is transferred to the register of contracts, which can be found in the Unified Information System.

This unique number is not a chaotic set of digital and alphabetic characters, but specific information that is “encrypted” by customers. Suppliers must be able to “read” it correctly.

Despite the fact that the formation of the IGK is regulated by 44-FZ, it has its own characteristics for contracts for state defense orders and those implemented with treasury support. And invoices provide a separate line to indicate a unique number, which did not exist until 2021.

Read about all this in detail in the new article.

Government Contract ID

Attention

It is assigned by the customer in the following cases:

• the company fulfills the defense order (Federal Law dated December 29, 2012 No. 275-FZ),
• treasury support is provided for government contracts, institutional contracts, agreements on the provision of targeted subsidies, which is provided for by Federal Law No. 415-FZ of December 19, 2016 “On the federal budget for 2021 and for the planning period of 2021 and 2021.”

The rules for treasury support of contracts were approved by Decree of the Government of the Russian Federation dated December 30, 2016 No. 1552 (hereinafter referred to as Rules No. 1552). According to paragraphs. “d” clause 7 of Rules No. 1552, the government contract identifier is indicated in contracts and settlement documents, as well as documents confirming the occurrence of monetary obligations. The procedure for generating a government contract identifier for 2017.

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, 2021, 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.

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?

How the government contract identifier is formed

What is a government contract identifier (GCI), where can I get it and who should indicate it on the invoice? Let's figure it out. IGK: what is it, where does it come from and where to indicate it? As the name implies, IGK is a unique number of a government contract that allows it to be identified: correlated with a specific purchase and track all calculations associated with it. It is needed for additional control of counterparties. The identifier is assigned by the state customer after entering the contract into the register. Accordingly, you can find it out from the customer. The rules (approved by Decree of the Government of the Russian Federation of December 30, 2021 No. 1552) require that IGK be indicated in agreements, contracts, contracts, documents related to payments and settlements, as well as confirming the occurrence of monetary obligations.

Government contract ID on invoice

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Author: Alexandra Zadorozhneva November 22, 2021 Each government contract concluded within the framework of the law on the contract system receives its own encrypted unique number. Further in the article we will look at the identifier of the state contract (contract, agreement), what this concept is and the procedure for forming the IGK. State contract identifier in invoices The state contract identifier is a unique code that is established for each state contract concluded within the framework of 44-FZ (Art.

6.1 44-

Info

Federal Law). Assignment of IGK has become mandatory for customer organizations since 2021. The identifier is unique and cannot be set to another contract. The main purpose of its introduction is additional control over the movement of budget funds.

IMPORTANT! In accordance with Federal Law-56 of 04/03/2017 and Art.

What is a government contract identifier, and why is it needed?

Experienced suppliers know how much the sphere of government procurement and the Unified Information System (UIS) are saturated with various numbers and encodings assigned to specific documents - notices, purchases, contracts.

Today we’ll talk about the identifier that is formed for each government contract within the framework of 44-FZ, abbreviated as IGK. This is an individual code that contains information about a specific document and is included in the register of contracts in addition to other information from the register.

IGK is prescribed in all documents that are drawn up during the execution of work, for example, in invoices prepared by the contractor. It is necessary to indicate this personal number in the invoice; this is stated in the Tax Code of the Russian Federation (Part 65, Article 169 of the Tax Code of the Russian Federation). A separate line is provided for this in the document. Here is where you can find the contract identification number under 44-FZ:

• in the contract itself - the customer forms it in advance and indicates it in the document details;
• in invoices or other documentation drawn up during the work process;
• in the EIS.

This unique code is necessary to control budget transactions and track contractors who received funds for fulfilling obligations.

Government contract ID: what it is and where to look for it

Identifier of an agreement containing information constituting a state secret The identifier of an agreement containing information constituting a state secret (hereinafter referred to as a separate agreement) is formed by a territorial body of the Federal Treasury and has the following structure: 1 - 8 digits - “00000000”; 9 - 11 digits - main code the manager of federal budget funds who has concluded a separate agreement; 12 - 13 digits - the first two digits of the code of the territorial body of the Federal Treasury assigned by the Federal Treasury; 14 digit - “6”; 15 - 16 digits - the last two digits of the year in which a separate agreement was concluded; 17 - 19 digits - a serial number assigned by the territorial body of the Federal Treasury sequentially in accordance with the continuous numbering carried out within the calendar year by organization; 20 digit - “3”.

What is a government contract ID?

N 275-FZ “On State Defense Order”: Each state contract, before including information about it in the register of contracts, which is maintained in accordance with the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs (hereinafter also in this article - register of contracts), a state contract identifier is assigned, which contains, among other things, the following information: 1) identification code of the state customer; 2) method of determining the supplier (performer, contractor); 3) year of conclusion of the government contract; 4) year of expiration of the government contract; 5) serial number of the state contract, assigned sequentially in accordance with continuous numbering within the calendar year separately in relation to each state customer. The government contract identifier is generated by the customer, includes twenty characters and in general looks like this: Contract registry entry number (characters 1 – 19) + Contract registry identifier (character 20). In the event that we are talking about a contract containing state secrets, the register identifier is 1, in all other cases it is 0. Thus, the contract identifier is almost identical to the number of its registry entry and differs only in the last digit. What is the contract ID used for? There is no practical benefit to the customer from the new code; it serves primarily as service information for treasury support of contracts. In addition, the introduction of a new code, according to the initiators, should improve the quality of control over the expenditure of budget funds. Decree of the Government of the Russian Federation dated December 30, 2016 N 1552 defines cases when treasury support of government contracts is carried out (clause 2 of the Rules): a) government contracts for the supply of goods, performance of work, provision of services to meet federal needs (with the exception of government contracts concluded in within the framework of the implementation of the state defense order, subject to execution in separate accounts opened with authorized banks in accordance with the Federal Law “On State Defense Order”, and government contracts, the execution of which is subject to banking support in accordance with the legislation of the Russian Federation on the contract system in the field of procurement of goods , works, services to meet state and municipal needs), concluded for an amount of more than 100,000 thousand.

Budget Code of the Russian Federation (hereinafter referred to as the institution's contract); d) contracts, agreements and agreements concluded as part of the execution of government contracts, agreements, contracts of institutions (hereinafter referred to as the agreement)2. The identifier of a government contract, institutional contract, agreement is indicated (clause 6): - in documents confirming the occurrence of monetary obligations, through the symbol “/” before the document number; - in payment and settlement documents (with the exception of payment and settlement documents for payment of government contracts, institutional contracts, agreements, contracts containing information constituting a state secret). The state contract identifier is generated by the customer after the formation of a register entry in the register of contracts concluded by customers, or the register of contracts containing information constituting a state secret.

These include:

• Organizations supplying goods and services under government contracts.
• Organizations entering into agreements to provide subsidies from the federal budget for contributions to the authorized capital.

For other companies, filling out this field is not required. field for specifying an identifier in 1C Features of working with special accounts According to 275-FZ, all customers who make purchases within the framework of defense orders are required to open separate bank accounts for the implementation of transactions. Such accounts were called special. Due to the latest innovations, you can spend money from them only if the government contract identifier is indicated in the payment order. Banking support for transactions on defense orders is entrusted exclusively to authorized banks.

The identifier of the government contract, agreement (agreement) is also indicated in line 5 of the Adjustment Invoice. In fact, the government contract identifier is indicated on the invoice in the following main cases: - under a government contract for a state defense order; — under a government contract with treasury support; — when concluding a contract or agreement on the provision of subsidies, budget investments, and contributions to the authorized capital from the federal budget to a legal entity. For other government contracts, the identifier is not indicated on the invoice.

The Ministry of Finance of the Russian Federation clarified that the Rules for filling out an invoice do not require putting a dash in line 8 if there is no government contract. There is no such condition for filling out line 5 of the adjustment invoice (Letter of the Ministry of Finance of the Russian Federation dated 09/08/2017 N 03-07-09/57870). Law N 44-FZ). The state contract identifier is used for treasury support, which is provided for by Federal Law dated December 19, 2016 N 415-FZ “On the federal budget for 2021 and for the planning period of 2021 and 2021” and Federal Law dated December 14, 2015 N 359-FZ “On the Federal Budget for 2016.” “Rules for treasury support ...” were approved by Decree of the Government of the Russian Federation of December 30, 2016 N 1552 (hereinafter referred to as the Rules). According to paragraphs. “d” clause 7 of the Rules The government contract identifier must be indicated in contracts and settlement documents, as well as documents confirming the occurrence of monetary obligations. The procedure for generating a government contract identifier is established by the Federal Treasury.

» № 5/2017

Will a new detail appear in the invoice - the identifier of a government contract, agreement (agreement)? Who points it out?

Legislators do not want to simplify the invoice form (this is not even discussed), but are introducing more and more new indicators. There is only one motive - to control the relationships between counterparties as widely as possible.

A new indicator in the invoice has now been introduced by Federal Law No. 56-FZ dated April 3, 2017 “On Amendments to Articles 169 and 251 of Part Two of the Tax Code of the Russian Federation.”

The essence of the change, which in accordance with Art. 2 of this law, which will come into force on July 1, 2017, is as follows.

In paragraph 5 of Art. 169 of the Tax Code of the Russian Federation lists the mandatory indicators that must appear in the invoice. These include the identifier of a government contract, agreement (agreement) (new clause 6.2 of this clause). It is indicated if available in this contract.

The same correction was made to the forms of the adjustment invoice and the one that is issued upon receipt of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights (clauses 5.1 and 5.2 of this article).

That is, additional control of relationships between counterparties is introduced in the form of an indicator that is included in the invoice - a document intended to take into account the correctness of VAT calculations. True, the new indicator is very indirectly related to the imposition of VAT on transactions, but this did not stop the developers of the law.

They also did not take into account the remark that was made by the Committee on Budget and Taxes of the State Duma after the adoption of the draft law in the first reading.

The fact is that 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”.

This law, taking into account the importance of strict execution of a defense order by all its participants, establishes special conditions for state control of such an order.

In particular, the law provides for the cooperation of all persons involved in the supply of products under the state defense order as part of supported transactions. The main contractor exercises control over the performers with whom he has entered into contracts as part of the execution of the main contract. At the same time, he imposes certain restrictions on them, according to which the contractors must, like the head contractor, open a special account, and in the same bank as the head contractor, keep separate records for this order, etc.

In all contracts and other documents related to payments for the execution of a defense order, both the lead and other contractors indicate the identifier (unique number) assigned to the corresponding government contract.

Federal Law No. 275-FZ did not require that this identifier be indicated on the invoice, but now this is required by the Tax Code of the Russian Federation.

In addition to this law, the term “Government Contract Identifier” is also used for 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 2021” and dated December 19, 2016 No. 415- Federal Law “On the federal budget for 2021 and for the planning period of 2021 and 2019.” The identifier of the state contract is indicated in contracts (contracts, agreements) as part of the execution of the accompanied state contract and is formed in the manner established by the Federal Treasury (see, respectively, orders of the Ministry of Finance of Russia dated December 25, 2015 No. 213n and dated December 28, 2016 No. 244n).

That is, for a legal entity that has received funds from the budget within the framework of the listed laws, there is no practical point in indicating the identifier of the government contract in the invoices it prepares, since this is not the subject of government control.

But such a legal entity will have to do this, since the amendment made to Art. 169 of the Tax Code of the Russian Federation does not limit the affixing of this identifier only when executing a state defense order.

Other taxpayers do not fill out the appropriate field, which should appear in the invoice form provided for in Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax.”

However, it is possible that this field will not appear on the invoice form by the appointed date, that is, by 07/01/2017. The government is slowly preparing quite large changes to Resolution No. 1137 and with a high degree of probability will include this amendment in this large package of changes.

That is, a situation may arise when the Tax Code of the Russian Federation will require the indication of an identifier in the invoice, but there will be no special field in its form. However, this is not such an unusual situation.

Based on the letters of the Ministry of Finance of Russia dated November 14, 2016 No. 03-07-09/66475, dated October 14, 2016 No. 03-07-13/1/59916, the Federal Tax Service of Russia dated August 17, 2016 No. SD-4-3/, we can come to the conclusion , that in such cases has the right to indicate mandatory information in the invoice in such a way as not to violate its approved form.

For example, in our opinion, you can enter an additional line in the header of the invoice, given that the contractor, as a rule, draws up a separate document for delivery within the framework of the state defense order.

Taxpayers who are not required to provide an identifier do not adjust the current invoice form.

Let us also recall the UTD, which many taxpayers draw up instead of a delivery note and an invoice. Its recommended form was sent by Letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20-3/, and it is this agency that has the right to supplement it with a new indicator.

In our opinion, before making changes to the UPD, the identifier can be indicated anywhere outside the black frame, that is, the part of this document corresponding to the invoice, since the UPD is essentially an extended form of the invoice (see Letter from the Federal Tax Service Russia dated December 23, 2015 No. ED-4-15/22619). For example, in line 12 “Other information about shipment, transfer.”

In addition, taxpayers will have the right to independently make changes to the UTD form in the same way as the Government of the Russian Federation will do directly for an invoice.

However, it must be borne in mind that, in the opinion of the Ministry of Finance, set out in Letter No. 02-07-10/3039 dated January 23, 2017, an organization has the right to use the recommended UPD form only if its use is established within the framework of the accounting policy of the state (municipal) ) customer. Which, however, obviously does not limit the performers with whom the general contractor has entered into contracts in the use of UTD.

That is, invoices showing this date or later dates must contain the new figure.

See the article by E. S. Kazakov “On specifying additional information in the invoice”, No. 4, 2021, p. 24.

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 No. 56-FZ dated 04/03/2017, from July 1, 2021, 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 2021” and dated December 19, 2016 No. 415-FZ “On the Federal budget for 2021 and for the planning period 2021 and 2021.”

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.

From July 1, 2021, line 8 of the invoice should indicate the identifier of the government contract, agreement (agreement). If a budgetary institution enters into government contracts using targeted subsidies, an identifier is assigned. Is it necessary to enter an identifier if an agreement is concluded as part of an income-generating activity, or in this case is there a dash in line 8?

Federal Law No. 56-FZ dated April 3, 2017 (hereinafter referred to as Law No. 56-FZ) introduced amendments to the Tax Code of the Russian Federation that apply to taxpayers who are performers under government contracts. From July 1, 2017, it is necessary to indicate the identifier of the government contract, agreement (agreement) in issued invoices. This requirement is also valid when preparing advance invoices and adjustment invoices (Clause 1, Article 1 of Law No. 56-FZ).

The government contract identifier is not an arbitrary detail. It is assigned by the customer in the following cases:

• the company fulfills the defense order (Federal Law dated December 29, 2012 No. 275-FZ),
• treasury support is provided for government contracts, institutional contracts, agreements on the provision of targeted subsidies, which is provided for by Federal Law No. 415-FZ of December 19, 2016 “On the federal budget for 2021 and for the planning period of 2021 and 2021.”

The rules for treasury support of contracts were approved by Decree of the Government of the Russian Federation dated December 30, 2016 No. 1552 (hereinafter referred to as Rules No. 1552). According to paragraphs. “d” clause 7 of Rules No. 1552, the government contract identifier is indicated in contracts and settlement documents, as well as documents confirming the occurrence of monetary obligations. The procedure for generating a government contract identifier for 2017 was established by Order No. 9n of the Federal Treasury dated March 20, 2017 (hereinafter referred to as Procedure No. 9n).

The government contract identifier is generated by the customer after creating an entry in the contract register (clause 3 of Procedure No. 9n). It is a 20-digit digital code and is indicated in documents confirming the occurrence of monetary obligations, through the symbol “/” before the document number (clauses 6, 7 of Procedure No. 9n). Documents confirming the occurrence of monetary obligations also include an agreement (contract). The structure of the government contract identifier is established by clause 7 of Order No. 9n.

New details in the invoice form are needed to provide a VAT deduction. Therefore, from July 1, 2017, it is necessary to use a new form of invoices. In accordance with Art. 169 of the Tax Code of the Russian Federation, the identifier is indicated if available. If it is not included in the contract with the customer, its absence from the invoice will not be a violation. In such a situation, a dash is placed in the corresponding field of the invoice.

Thus, in accordance with Law No. 56-FZ, regardless of the type of activity of the institution, from July 1, 2017, invoices must indicate the identifier of the government contract, if any. If the contract is concluded in cases where it is not necessary to assign a government contract identifier, a dash is placed on line 8 of the invoice.

The Federal Treasury has approved a new procedure according to which it is necessary to generate the identifier of a contract, agreement or agreement when treasury support of funds. The document will come into force on February 16, 2021.

From the article you will learn:

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.

Changes from 2021

In the new rules from the order of the Federal Treasury dated January 9, 2019 No. 3n, two more documents are prescribed that are assigned a government contract identifier:

• an agreement under which subsidies will be provided to a fund for capital repairs or industrial development. The code is generated by the territorial body of the Federal Treasury or the financial body of a constituent entity of the Russian Federation;
• contract for major repairs. The code is generated by the customer.

Identifier of the agreement under which subsidies will be provided to the capital repair or industrial development fund

The code is an alphanumeric set of 20 characters:

* If a personal account for the manager was opened in the financial authority of the subject, indicate the first two digits of the code of the territorial body of the Federal Treasury where the personal account for the financial authority was opened.

ID of the contract for major repairs

The customer creates an entry in the register of contracts for the provision of services and the performance of major repairs. Then it generates an identifier. The code is an alphanumeric set of 20 characters:

For example, information about major repairs was not included in the register of contracts. The identifier is generated by the territorial body of the Federal Treasury, where a personal account was opened for the subject’s capital repair fund. The code is an alphanumeric set of 20 characters:

What is it and where to look

The identifier of a government contract, agreement, agreement is a digital code that is assigned to each document before its inclusion in the register. It is formed in a prescribed manner depending on the area of ​​application.

If this is a defense order, the order of the Ministry of Defense and the Federal Treasury dated August 11, 2015 No. 475/13n is used, if treasury support is used. “d” clause 7 of the “Rules for treasury support...”, approved by Decree of the Government of the Russian Federation dated December 30, 2016 No. 1552.

There are several general rules regarding the government contract ID:

• it is formed personally by customers;
• it is unique for each contract;
• it is indicated when transferring funds.

The government contract identifier will be assigned starting in 2021. Since that time, the corresponding line has appeared in the form of an invoice and an adjustment invoice.

Government contract identifier for state defense order

The need to use a contract identification number for state defense orders is defined in Art. 6.1. Law No. 275-FZ. Let's look at how the identifier of a government contract under the state defense order is formed.

The contract ID is a 25-digit code with the following structure:

• the first two digits are the last two digits of the year the government contract was concluded;
• 3, 4 digits - the last two digits of the year of expiration;
• categories from 5 to 7 - code of the main manager of budget money (the list of codes is contained in No. 65n dated 07/01/2013);
• The 8th category may correspond to one of the numbers depending on the purchase: 1 - competitive procedure, 2 - purchase due to a previously failed procedure, 3 - from a single supplier, 4 - conclusion of a contract for weapons that have no analogues with a single supplier, 5 - mobilization preparation work, 6 - work or services that only authorities can perform or provide, 7 - emergency procurement, 8 - purchase from a penal system enterprise, 9 - other procedures;
• 9-12 digits - serial number of the government contract;
• 13th category - type of price (1 - indicative, 2 - fixed, 3 - cost-reimbursing);
• 14-25 digits are assigned by the customer independently; zeros can be entered here.

Example

State contract identifier 44-FZ for treasury support

The procedure for generating the identifier is prescribed in the order of the Federal Treasury dated March 20, 2021 No. 9n. Unlike the defense contract ID, it is 20 digits long.

• numbers 1 to 19 correspond to the entry number in the register of government contracts;
• or 9-27 – a registry entry of a government contract containing a state secret;
• The 20th number can have the value “1”, indicating a government contract containing secret information, or “0” in other cases.

Example

Example of identifier formation

Order 2n talks about how to correctly “read” the IGK and decipher the encoded information (clause “a” clause 6, clause “a” clause 9 of the Order):

1. Check positions 1–19 in the register of customer contracts.
2. View positions 9–27 in the register of agreements containing state secrets.
3. The register of government contracts is “read” as follows (clause “b” clause 6, clause “b” clause 9 of the Procedure):

• 0 - for the register of agreements concluded by customers (organizations put the number 4);
• 1 - for agreements with state secrets (organizations put the number 5).

Here is how a personal contract number is assigned using the example of a standard agreement (without state secrets) with treasury support of budget money: 21211873000710000000.

Government Contract ID on Invoices: What is it?

As we noted above, the government contract identifier is required to be indicated on the invoice starting in 2021. An invoice is the main VAT document. In addition to this document, the contract identifier is written in documents that are issued after the sale of goods, and in those that provide for payment on account of future deliveries, as well as in adjustment documents - when the cost changes.

We decided to add a new line to the invoice for additional control over the movement of funds. Government agencies ensure that the information matches that specified in the payment papers and the contract itself. This way you can trace how cash flows occurred from the very beginning of the purchase until payment.

It is important for customers to take this into account and check that the contract ID is included in the invoice provided by the supplier.

The agreement identifier is compiled by the main manager of budget funds and has the structure:

• numbers 1 to 8 are designated zeros;
• numbers 9 to 19 represent the first 11 digits of the registry entry;
• The 20th number has the value “0”.

Example

Where to find government contract ID

The question often arises of how to find the identifier of a government contract in the Unified Information System. It is contained in several documents:

• in the text of the contract;
• in the acceptance document;
• in payment documents.

Accordingly, you need to look for it in the register of contracts. Contract registry number and government contract identifier Many customers believe that the IGK is the contract registry number. This is not true. A registry number is assigned to a contract when the document enters the registry, as the name implies. You can always find a contract in another list of UIS using the registration number.

And the customer generates the government contract identifier independently according to the established procedure. It is used to link the contract and settlements thereunder.
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How is 275-FZ regulated?

Contract legislation regulates the procedure for the formation of IGK (Article 6.1 275-FZ). Customers must determine a unique code for the contract before it is entered into the register.

Here is the information encrypted in the code (Part 1, Article 6.1 275-FZ):

• individual number of the customer organization;
• method of carrying out the procedure;
• year of commencement of contractual obligations between the customer and the contractor;
• year of execution of work;
• type of price applied;
• serial number of the contract, which is assigned based on the current documentation of the customer in the current year.

According to Part 2 of Article 6.1 of 275-FZ, the identifier is generated by the customer and transferred to the federal authorities, who play the role of a supervisory authority. Then the federal authorities enter it into the register of contracts in addition to the information already posted.

Information about the contract is available for viewing to any interested person, with the exception of contracts containing state secrets (Part 3 of Article 6.1 of 275-FZ).

Who may be interested in the following information from the registry:

1) to the state customer; 2) the main contractor; 3) the contractor; 4) to an authorized bank, in case of banking support; 5) the body monitoring budget movements; 6) Accounts Chamber of the Russian Federation; 7) federal authorities that regulate work in the industrial and defense-industrial complexes.

The government contract identifier can be found in the UIS (Register of Contracts Concluded by Customers) in the “General Information” section of the contract card.

Federal Law 44 contains a term called procurement identification code (IKZ). It should not be confused with IGK. The first number will consist of 36 numbers, and the second - from 20 to 25. The procurement identifier is a “navigator” that guides in the schedule, event documentation and notification.