Good day! Now I will explain everything to you.
1. **Essence of the law:** This resolution introduces changes to two important documents regulating public procurement in Ukraine. The main goal of the changes is to clarify the procedure for pricing in electronic catalogs and during public procurement, especially under martial law. The changes concern the reflection of VAT in the expected procurement value, tender offers, and contract amount.
2. **Structure and main provisions:** The resolution introduces changes to:
* Procedure for the formation and use of the electronic catalog (Resolution of the Cabinet of Ministers No. 822 of September 14, 2020).
* Peculiarities of public procurement for the period of martial law (Resolution of the Cabinet of Ministers No. 1178 of October 12, 2022).
The main changes concern the fact that prices in the electronic catalog, tender offers, and procurement announcements must be indicated without VAT. At the same time, VAT must be included in the contract amount if the supplier is a VAT payer and the transaction is subject to taxation. Also, the changes concern the calculation of the amount of security for the tender offer and the indication of the expected value in the annual procurement plan.
3. **Most important provisions:** The most important thing is that the expected value of the procurement item in the announcement of the open tender and the price in the tender offer must now be indicated without VAT. At the same time, VAT must be included in the procurement contract itself, if provided for by law. This is important for the correct formation of tender documentation and avoiding misunderstandings between customers and procurement participants.
