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Goods procurements under different codes

Purchasing goods with different codes from the same supplier is a common situation with customers. This situation most often occurs in cases of food, building materials and goods for household needs procurements.

Moreover, there are often cases of concluding, within one procurement contract, various items that are summarized by one name.

From the position of the law, there is no difference between the procurement subject matter and the public contract subject matter. This opinion is shared by all branches of government, so the contracts that contain different items of procurement often receive invalid status.

Nevertheless, some experts call for differentiating these concepts due to their incomplete identity.

This is clearly seen in the example of food procurements from one supplier. The total amount specified in the contract is UAH 110 000, but inside the contract there are two procurement items with different codes. One of them costs UAH 45 000, the other - UAH 65 000, respectively.

In this case, the customer needs to create in the annex to the annual plan the procurement of each item separately. The one of the items cost in the above example exceeds UAH 50 000. And in accordance with the law, after making such procurements, it is necessary to submit a report on the procurement agreement for the specified amount. At the same time, the contract specifies the total amount of the procurement.

Expert advice

In order to simplify the process of concluding contracts of this type, experts recommend developing Specifications appendices for them, which shall contain a list of goods, services or works that are purchased under the contract. Each product from the list must be accompanied by the corresponding code ДК 021:2015.

In the subject matter of the contract, it is allowed to use the generalized goods group name with different codes purchased under one contract. But it is necessary to refer to the integral Specification, which is attached to the contract.

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