of April 15, 2026 No. 416
About change of essential conditions of the contracts signed for ensuring federal needs in connection with increase since January 1, 2026 in accordance with the legislation of the Russian Federation the tax rate on the value added tax
According to part 65.1 of article 112 of the Federal law "About Contractual System in the field of Purchases of Goods, Works, Services for Ensuring the State and Municipal Needs" Government of the Russian Federation decides:
1. Determine that if in case of execution of the contracts provided by parts 16 (provided that contracts of lifecycle provide designing, construction, reconstruction, capital repairs of capital construction project) and 16.1 Articles 34, parts 56 and 63.1 of article 112 of the Federal law "About Contractual System in the field of Purchases of Goods, Works, Services for Ensuring the State and Municipal Needs", contracts which subject are performance of works on accomplishment of engineering researches, architectural construction to designing, construction, reconstruction (including with restoration elements), to modernization, capital repairs, demolition of capital construction projects, running repair of buildings, constructions, improvement of the territory, work on preserving objects of cultural heritage (historical and cultural monuments) the people of the Russian Federation (in case, if in case of work on preserving object of cultural heritage (historical and cultural monument) the people of the Russian Federation constructive and other characteristics of reliability and safety of such object are mentioned), carrying out construction supervision, designer's service, arose independent of the parties of the specified contracts of circumstance, their execution attracting impossibility in connection with increase since January 1, 2026 in accordance with the legislation of the Russian Federation in the tax rate on the value added tax, by agreement of the parties till October 1, 2026 the following changes of essential conditions of such contracts are allowed:
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