Legislation of the Russian Federation

Collection of basic federal laws of the Russian Federation

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Federal Law “On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation” dated November 23, 2009 N 261-FZ (as amended on December 27, 2018)

RUSSIAN FEDERATION

THE FEDERAL LAW

ABOUT ENERGY SAVING AND INCREASING ENERGY ENERGY
EFFICIENCY AND ABOUT IMPLEMENTING CHANGES IN INDIVIDUAL
LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION

Adopted by the State Duma on November 11, 2009
Approved by the Federation Council on November 18, 2009

Chapter 1. General provisions

Chapter 2. Powers of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation, local governments in the field of energy saving and increasing energy efficiency

Chapter 3. State regulation in the field of energy saving and increasing energy efficiency

Chapter 4. Energy survey. Declaration of consumption of energy resources. Self-regulatory organizations in the field of energy inspection

Chapter 5. Energy service agreements (contracts) and contracts for the purchase and sale, supply, transfer of energy resources, including the terms of energy service agreements (contracts)

Chapter 6. Information support for energy saving and energy efficiency measures

Chapter 7. Energy saving and increasing energy efficiency in organizations with the participation of the state or municipality and in organizations carrying out regulated activities

Chapter 8. State support in the field of energy saving and increasing energy efficiency

The adoption of amendments to the fundamental document for the industry - Federal Law No. 261-FZ “On energy saving and increasing energy efficiency...” was discussed a lot and was expected for a long time, often with concern.

Finally, the corresponding Federal Law introducing these changes was signed and published - No. 399-FZ of December 28, 2013. In general, it brings a certain logic to the policy of increasing energy efficiency pursued at the federal level and reflects the intentions to adjust it, repeatedly expressed in the fall of 2013 by representatives of the Russian Ministry of Energy. On the other hand, many sound proposals expressed by the professional community and favorably received by the authorized body were not reflected in it.

There is more order. For example, the object of an energy inspection can now be not only a product, technological process, legal entity or individual entrepreneur, but also buildings, structures, structures, energy-consuming equipment, electric power facilities, thermal energy sources, heating networks, centralized heat supply systems, centralized cold water supply systems and (or) drainage, other objects of the municipal infrastructure system.

In general, the intellectual component of the activities of energy auditors is increasing. Thus, now the mandatory result of an energy audit is not only an energy passport, but, first of all, an energy audit report, the requirements for which will be developed by the Russian Ministry of Energy. The list of activities that an energy auditor must develop based on the results of an energy audit is no longer limited to standard and publicly available activities. In addition, there is a need to make their cost assessment. Instead of the previously existing threshold for an object to be included in the list for which energy inspection is mandatory (annual costs for fuel and energy resources in the amount of 10 million rubles), the value of the volume of fuel and energy resources consumption, specially approved by the authorized body, will now apply. In addition, for all categories of objects for which mandatory energy inspections are provided, an additional gradation is now being introduced - if, based on the results of the year preceding the year of energy inspection, the total costs of the object for fuel and energy resources do not exceed the amount established by the authorized body of the Government, it has the right not to conduct energy survey, and limit it to submitting information on energy saving and increasing energy efficiency to the federal executive body.

The self-regulatory organization now receives from the energy auditor both an energy passport and a report on the energy survey, and checks for compliance with the requirements for conducting an energy survey, its results, as well as for compliance with the standards and rules of the SRO within the period established by law - 30 days. The financial liability of self-regulatory organizations increases: from the moment when the SRO puts a mark on the energy passport indicating that the results of the energy inspection comply with all established requirements, including the standards and rules of the SRO itself, the energy audit company and the self-regulatory organization bear joint liability to the customer of the energy inspection for possible losses caused as a result its shortcomings.

At the same time, the value of the compensation fund of the SRO should increase from October 2014 to at least 2 million rubles (as of 01/01/2014, the value of the compensation fund of the SRO NP "Union "Energy Efficiency" is 2,079,001.45 rub.). Requirements have also been added to the openness of self-regulatory organizations and the public posting of information about their activities.

Changes in legislation:

new requirements for energy saving and increasing energy efficiency

KOSHELEVA VALENTINA VIKTOROVNA

Institute of Public Procurement of the Russian Academy of Public Administration under the President of the Russian Federation

Federal Law of November 23, 2009 No. 261 - Federal Law “On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation” (came into force on November 27, 2009).

Organizations with the participation of the state or municipal entity are legal entities in whose authorized capital the share (contribution) of the Russian Federation, a constituent entity of the Russian Federation, a municipal entity is more than 50% and (or) in relation to which the Russian Federation, a constituent entity of the Russian Federation, a municipal entity have the right directly or indirectly dispose of more than 50% of the total number of votes attributable to voting shares (stakes) constituting the authorized capital of such legal entities, State (M)UP, State (M)U, state companies, state corporations, as well as legal entities whose property is either more than 50% of shares or shares in the authorized capital of which belong to state corporations.

Institute of Public Procurement of the Russian Academy of Public Administration under the President of the Russian Federation.

New responsibilities for energy conservation

Federal Law of November 23, 2009 No. 261 - Federal Law “On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation” (came into force on November 27, 2009).

Administrative liability of officials for violation of legislation in this area is Article 9.16 of the Code of Administrative Offenses of the Russian Federation “Violation of legislation on energy saving and increasing energy efficiency” (came into force on May 27, 2010).

Who does it apply to (including):

Organizations with the participation of the state or municipal entity are legal entities in whose authorized capital the share (contribution) of the Russian Federation, a constituent entity of the Russian Federation, a municipal entity is more than 50% and (or) in relation to which the Russian Federation, a constituent entity of the Russian Federation, a municipal entity have the right directly or indirectly dispose of more than 50% of the total number of votes attributable to voting shares (stakes) constituting the authorized capital of such legal entities, State (M)UP, State (M)U, state companies, state corporations, as well as legal entities whose property is either more than 50% of shares or shares in the authorized capital of which belong to state corporations.

Produced, transmitted, and consumed energy resources are subject to mandatory accounting using metering devices for energy resources used.

State authorities, local authorities ensure the completion of measures to equip buildings, structures, structures used to house these bodies, which are in state or municipal ownership and put into operation on the date of entry into force of Law No. 261-FZ, with water metering devices , natural gas, thermal energy, electrical energy, as well as commissioning of installed metering devices.

Payments for energy resources must be made on the basis of data on the quantitative value of energy resources produced, transmitted, consumed, determined using metering devices for energy resources used.

Starting from January 1, 2010, a budgetary institution is obliged to ensure a reduction, under comparable conditions, in the volume of water, diesel and other fuels, fuel oil, natural gas, thermal energy, electrical energy, coal consumed by it within 5 years by no less than 15% of the actual volume consumed by him in 2009 of each of these resources with an annual decrease in such volume by no less than 3%.

Reduced energy consumption

The procedure for determining the volume of reduction in resources consumed by a budgetary institution under comparable conditions for the purposes of applying the provisions of parts 1 and 2 of this article is established by the authorized federal executive body (MED).

If in a budgetary institution the cost of purchasing energy resources is more than 10 million rubles per year. a person responsible for carrying out such activities must be appointed from among the employees of the budgetary institution.

Punishment and reward based on savings results

Starting from January 1, 2010, the main managers of budgetary funds plan budgetary allocations to ensure the performance of functions (provision of state and municipal services) by budgetary institutions under their jurisdiction on the basis of data on the volume actually consumed by budgetary institutions in 2009 of each of those specified in Part 1 of this resource items, reduced in comparable conditions by 15% over 5 years with an annual decrease in this volume by 3%.

Savings achieved due to an additional reduction in the budgetary institution's consumption of the resources specified in Part 1 of this article, compared to the reduction taken into account when planning budget allocations, are used in accordance with the budgetary legislation of the Russian Federation to ensure the performance of functions (provision of state and municipal services) by the relevant institution, including including an increase in the annual wage fund (without taking into account the specified increase when indexing wage funds).

Adoption of energy saving programs

Part 4 Art. 48 of Law No. 261-FZ:

Organizations with the participation of the state or municipality and organizations carrying out regulated activities are required to adopt programs in the field of energy saving and increasing energy efficiency by May 15, 2010. Such programs must be developed in accordance with the requirements of Article 25 of Law No. 261-FZ.

Regional and municipal programs in the field of energy saving and increasing energy efficiency must be approved before August 1, 2010 (Part 3 of Article 48 of Law No. 261-FZ).

An approximate list of measures in the field of energy saving and increasing energy efficiency, which can be used to develop regional and municipal programs in the field of energy saving and increasing energy efficiency (approved by order of the Ministry of Economic Development of the Russian Federation dated February 17, 2010 No. 61).

1. Organizational measures for energy saving in organizations with the participation of the state or municipality and increasing the energy efficiency of these organizations: a) conducting energy surveys of buildings, structures, structures, collecting and analyzing information on the energy consumption of buildings, structures, structures; c) facilitating the conclusion of energy service agreements and attracting private investment for their implementation; d) creation of a control and monitoring system for the implementation of energy service contracts.

2. Technical and technological measures for energy saving in organizations with the participation of the state or municipality and increasing the energy efficiency of these organizations: a) equipping buildings, structures, structures with metering devices for the energy resources used; c) increasing the thermal protection of buildings, structures, structures during major repairs, insulation of buildings, structures, structures; d) relocation of electrical networks to reduce electrical energy losses in buildings, structures, and structures; c) thermal insulation of pipelines and equipment, distribution pipelines for heating and hot water supply in buildings, structures, structures; l) purchase of energy-consuming equipment of high energy efficiency classes;

Until December 31, 2012, state authorities, local governments vested with the rights of legal entities. organizations with the participation of the state or municipal entity are obliged to organize and conduct the first energy survey, subsequent energy surveys - at least once every five years (Article 16).

Energy survey - collection and processing of information on the use of energy resources in order to obtain reliable information about the volume of energy resources used, energy efficiency indicators, identify opportunities for energy saving and increase energy efficiency with the results obtained reflected in the energy passport.

An energy audit can be carried out in relation to products, technological processes, as well as legal entities or individual entrepreneurs.

Only persons who are members of self-regulatory organizations in the field of energy inspection have the right to carry out energy inspection activities.

Based on the results of the energy audit, an energy passport is issued.

Conducting energy surveys

How to place an order.

OK code 004-93: 7420000 - technical testing and analysis services

Possible:

• Contest
• Auction
• Open auction in electronic form
• Request for quotation
• Conclusion of an agreement (contract) under clause 14, part 2, art. 55

Placing an order for energy service

Energy service is a set of actions proposed by the contractor and aimed at saving energy and increasing the energy efficiency of the customer’s use of energy resources. State or municipal customers have the right to enter into state or municipal energy service agreements (contracts).

Method of placing an order: will depend on the specific activities, types of work and services included in the energy service contract.

*Procedures can be carried out either in the usual manner or according to Chapter. 7.1 of Law No. 94-FZ.

If we conduct regular trading and request for quotations, then payment is according to Articles 226. 340, etc.

If we conduct bidding and request for quotations according to Ch. 7.1. then payment is itemized for the supply or delivery of relevant energy resources (for example, utility costs).

Changes in the Budget Code of the Russian Federation

State or municipal customers have the right to enter into state or municipal energy service agreements (contracts), in which the price is determined as a percentage of the cost of saved energy resources, for a period exceeding the validity period of the approved limits of budget obligations.

The costs of paying for such agreements (contracts) are planned and carried out as part of the costs of paying for the corresponding energy resources (services for their delivery).

Art. 9.16 Code of Administrative Offenses

Part 8. Failure to comply with the deadlines for conducting a mandatory energy inspection - entails the imposition of an administrative fine on officials in the amount of ten thousand to fifteen thousand rubles; on faces those carrying out entrepreneurial activities without forming a legal entity - from ten thousand to fifteen thousand rubles; for legal entities - from fifty thousand to two hundred and fifty thousand rubles.

Part 10. Failure of organizations with the participation of the state or municipal entity, as well as organizations carrying out regulated activities, to comply with the requirements for the adoption of programs in the field of energy saving and increasing energy efficiency - will subject officials to an administrative fine in the amount of thirty thousand to fifty thousand rubles ; for legal entities - from fifty thousand to one hundred thousand rubles.

Ensuring energy efficiency when placing orders

Art. 26: State or municipal customers, bodies authorized to carry out the functions of placing orders, are required to place orders for the supply of goods, performance of work, provision of services for state or municipal needs in accordance with the requirements for the energy efficiency of these goods, work, services.

Requirements for energy efficiency of goods, works, services, orders for which are placed for state or municipal needs, include, in particular:

1) an indication of the types and categories of goods, works, services to which such requirements apply;

2) requirements for the value of energy efficiency classes of goods;

3) requirements for the characteristics and parameters of goods, works, services that affect the volume of energy resources used;

4) other indicators reflecting the energy efficiency of goods, works, and services.

Requirements for the energy efficiency of goods, works, services, orders for which are placed for state or municipal needs, are established by the authorized federal executive body (currently this body is the Ministry of Economic Development in accordance with RF PP No. 1221 of December 31, 2009) in accordance with the rules , approved by the Government of the Russian Federation (the same PP).

Defined:

types of goods for which energy efficiency requirements must be established (including a list of specific types of industrial units and other engineering products for which energy efficiency requirements are established has been approved),

indicators that must be specified in energy efficiency requirements.

State or municipal customers, authorized bodies, in order to comply with the requirements for the energy efficiency of goods, works, services when making decisions on the types, categories of goods, works, services, orders for which are placed for state or municipal needs, and (or) when establishing requirements The following provisions must be taken into account for the specified goods, works, and services:

1) goods, works, services, orders for which are placed for state or municipal needs, must ensure the achievement of the maximum possible energy savings and energy efficiency;

2) goods, works, services, orders for which are placed for state or municipal needs, must ensure a reduction in the customer’s costs, determined on the basis of the expected price of goods, works, services in combination with the costs associated with the use of goods, works, services (in including costs for energy resources), taking into account the savings expected and achieved when using the relevant goods, works, services (including savings in energy resources).

Since January 1, 2011, incandescent electric lamps with a power of 100 watts or more, which can be used in alternating current circuits for lighting purposes, are not allowed for circulation in the Russian Federation. From January 1, 2011, it is not permitted to place orders for the supply of incandescent electric lamps for state or municipal needs that can be used in alternating current circuits for lighting purposes.

In order to consistently implement the requirements to reduce the turnover of electric incandescent lamps, from January 1, 2013, a ban may be introduced on the territory of the Russian Federation of incandescent electric lamps with a power of 75 watts or more, which can be used in alternating current circuits for lighting purposes, and from 1 January 2014 - electric incandescent lamps with a power of 25 watts or more, which can be used in alternating current circuits for lighting purposes.

Control powers-FAS

Decree of the Government of the Russian Federation of February 20, 2010 No. 67 “On amendments to certain acts of the Government of the Russian Federation on the issues of determining the powers of federal executive authorities in the field of energy saving and increasing energy efficiency.”

2. The Regulations on the Federal Antimonopoly Service shall be supplemented with the following subclauses: "5.3.1.15. for compliance by the customer and the authorized body with the requirement to place orders for the supply of goods, performance of work, provision of services for state or municipal needs in accordance with the energy efficiency requirements of these goods , works, services;...".

Administrative responsibility

Part 11 Art. 9.16:

Placing orders for the supply of goods, performance of work, provision of services for state or municipal needs that do not meet the requirements of their energy efficiency - entails the imposition of an administrative fine on officials in the amount of twenty-five thousand to thirty thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles.

Energy efficiency requirements in the construction area

Buildings, structures, structures put into operation after the requirements come into force must be equipped with metering devices.

Products used to create structural elements of buildings, structures, structures, including engineering resource supply systems. affecting the energy efficiency of buildings, structures, structures must comply with energy efficiency requirements (order of the Ministry of Economic Development of Russia, order No. 229 dated 06/04/2010, which comes into force on 10/10/2010).

Reconstruction or major repairs of buildings, structures, structures must comply with energy efficiency requirements (approved by Order of the Ministry of Regional Development No. 262 dated May 28, 2010 (not published).

Design documentation for buildings, structures, structures must comply with energy efficiency requirements (Resolution of the Government of the Russian Federation of April 13, 2010 No. 235 “On amendments to the regulations on the composition of sections of project documentation and requirements for their content” (came into force on May 1, 2010 .)). But there are exceptions, for example, the conclusion of the Glavgosexpertiza is not required and the application for construction is submitted before the requirements come into force.

Administrative responsibility

Part 3 Art. 9.16:

Failure to comply with energy efficiency requirements during the design, construction, reconstruction, and major repairs of buildings, structures, and structures, the requirements for their equipment with metering devices for energy resources used - entails the imposition of an administrative fine on officials in the amount of twenty thousand to thirty thousand rubles; on faces those carrying out entrepreneurial activities without forming a legal entity - from forty thousand to fifty thousand rubles; for legal entities - from five hundred thousand to six hundred thousand rubles.

For the Russian Federation, one of the main problems is energy supply and irrational energy consumption throughout the country. To solve this problem, Federal Law 261 was adopted. The main goal and objective of this law is to reduce the amount of energy consumed throughout Russia.

General provisions of the law

Federal Law 261 on energy saving was adopted by the State Duma on November 11, 2009, and approved by the Federation Council on November 18, 2009. The last changes to it were made on July 29, 2017. Federal Law 261 has 10 chapters and 50 articles. This law controls processes, methods and measures for energy conservation and regulates the application of measures to improve energy efficiency. According to this law, the principles of economic, legal and organizational foundations for effective energy saving are created and developed.

Brief content of Federal Law 261 “On Energy Saving”:

• The first chapter describes the general provisions of the law on energy conservation. A list of concepts and terms used in the law and their definitions is given. The goals and objectives, the area that the energy saving law affects, are described. Other laws, acts and regulations affecting the described area have been formalized. The principles of the law, its functions and processes are described;
• The second chapter lists the powers and functions of state authorities of the Russian Federation, constituent entities of the Russian Federation and local governments in the field of improving energy saving efficiency;
• In item three, methods and measures for regulating work and activities to improve the efficiency of energy saving by the state are described. This chapter describes ways to ensure efficient use of energy in the circulation of goods, non-profit organizations, housing funds, agricultural associations, buildings and structures. A method for accounting for used energy resources has been formalized;
• The fourth year describes the processes and nuances of an energy audit. The reasons and process for conducting a mandatory energy audit are formalized. Accounting and collection of information from passports received after the examination are described. A list of requirements for organizations that have an automatic self-regulation system for energy saving is given;
• Chapter number five provides forms and descriptions of energy service documents and describes purchase and sale agreements. Methods and processes for transferring resources to organizations or companies;
• The sixth chapter formalizes the presentation of information on improving the efficiency of energy saving to organizations, companies, firms, institutions, etc.;
• The seventh section of the energy conservation law provides a description of this area in organizations and institutions regulated by the state;
• The eighth describes the type, forms and categories of state assistance and support in the field of energy saving;
• Chapter number nine describes in detail the control and regulation of the field of energy conservation by the state, monitoring compliance with the terms of the law, compliance with requirements, processes and activities. The liability of persons violating the conditions or requirements of the legislation of the Russian Federation has been formalized;
• The tenth chapter describes the final and additional provisions of the Federal Law on energy saving, the conditions and requirements of this Federal Law.

Legislation requires revision over time and this law has undergone many changes since it came into force.

Also familiarize yourself with the main provisions of the law on the provision of state and municipal services. Details

What changes have been made?

The latest changes to the energy saving law were made on July 29, 2017, with the adoption of Federal Law No. 279. All changes occurred in Article 13. Amendments were also made to Federal Law No. 344. More about this

261 Federal Law 13 The article describes the methods and reasons for keeping records and special metering devices for collecting information about energy used. According to the latest edition of 2017, changes occurred in Part 12 Art. 13 261 Federal Law. This paragraph states that for the Republic of Crimea and the city of Sevastopol there is a certain period by which all specified objects and institutions must be equipped with energy saving meters. The changes include information that for facilities using less than two-tenths of a gigacalorie of energy per hour, the installation period for devices is until January 1, 2021.

According to clause 9 art. 13 261 Federal Law starting from 2010, all companies, organizations and institutions involved in supplying the city with water, gas, electricity and heat energy are required to install, replace and test energy saving monitoring devices. If a person contacts them to purchase an energy saving meter, the organization does not have the right to refuse. The parties enter into an agreement, draw up a price, and the organization’s employees come to the site, install and check the metering device for the energy resources used. The device is entered into the register and the organization monitors its use. The device should work without interruptions, there should be no sharp increase in the amount of resource consumed or a sharp decrease. If the organization is late in installing or repairing the device, it is responsible and pays the client a commission or late fee in the amount of one three hundredth of the refinancing rate of the Central Bank of Russia.

In Art. 11 261 Federal Law information on maintenance and ensuring energy efficiency in various buildings or structures is provided. Any structures must meet the requirements specified by this law.

Requirements for buildings and structures:

• Digital indicators displaying the specific amount of energy consumed in a building;
• This energy saving law also defines the requirements for individual structures attached to buildings, for individual technical objects, and for materials. These requirements help to maximize energy efficiency while minimizing waste;
• This law defines the requirements for architectural, technical, engineering and structural plans that affect the energy efficiency of a building.

This article contains a list of buildings to which the requirements do not apply:

• Buildings or structures that are cultural objects and protected by the state;
• Buildings determined by the Government of the Russian Federation;
• Structures, buildings or objects that, according to the legislation of the Russian Federation, are cultural heritage or property;
• Small buildings, standing separately, not belonging to any complexes, occupying 50 square meters or less;
• Temporary facilities with a planned period of use of two years or less;
• Auxiliary buildings;
• Individual family buildings, no more than three floors, such as country houses, dachas or garden houses.

According to Art. 16 261 Federal Law Energy inspection is a mandatory activity for the following institutions and facilities:

• State bodies authorities and local government, which were vested with legal powers;
• Any organizations involved in the development of energy saving efficiency, financed from the state budget;
• Organizations or institutions with the participation of a state or municipal entity;
• Companies, firms, organizations that consume and spend in aggregate more different types of fuel and energy than are formalized in the requirements of the Government of the Russian Federation;
• Institutions involved in the transportation of fuel, water, various types of energy, natural gas, coal, etc.;
• Regulated organizations.

Managers of companies, firms, organizations and institutions are required to conduct a survey every five years at least.

Download Federal Law 261 in the latest edition

Federal Law No. 261 regulates the basic principles, measures and actions for the efficient use of energy. According to this law, organizations and institutions can increase the energy efficiency of buildings and structures and thus improve production. In order to officially receive government assistance and install a control device in your building, it is recommended to study the described law.

You can download the Federal Law of November 23, 2009 N 261-FZ “On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation”

Answer: Resource supplying organizations carrying out actions to equip metering devices for used energy resources must independently carry out work on installing metering devices as part of the implementation of measures to save energy and increase the energy efficiency of facilities that, in violation of the requirements of Part 12 of Art. 13 of the Federal Law of November 23, 2009 N 261-FZ “On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation” (hereinafter referred to as Law N 261-FZ) were not equipped with metering devices within the prescribed period. This operation corresponds to the concept of “sale of goods (works, services)” and is subject to VAT taxation (Article 39, paragraph 1 of Article 146 of the Tax Code of the Russian Federation). Tax legislation does not provide for any exceptions that exempt operations involving the installation of metering devices from the said tax, including in the absence of an agreement to perform such work.

The amounts of legal expenses incurred by the RSO, subject to reimbursement in connection with the need for forced collection as part of the fulfillment of the obligation to take actions to equip facilities with meters for energy resources used, are not subject to inclusion in the VAT tax base, since the specified income is not related to the sale of work (goods, services) have an independent legal nature and, therefore, are not subject to VAT.

Rationale: Relations on energy saving and increasing energy efficiency are regulated by Law N 261-FZ.

By virtue of Parts 1 and 2 of Art. 13 of Law N 261-FZ, produced, transmitted, consumed energy resources are subject to mandatory accounting using metering devices for energy resources used. Payments for energy resources must be made on the basis of data on the quantitative value of energy resources produced, transmitted, consumed, determined using metering devices for energy resources used.

By virtue of Part 12 of Art. 13 of Law N 261-ФЗ organizations that supply water, natural gas, thermal energy, electrical energy or their transmission and whose engineering and technical support networks are directly connected to the networks that are part of the engineering and technical equipment of facilities subject to in accordance with requirements of this article to equip with metering devices for used energy resources (hereinafter referred to as resource supply organizations, RSO), are obliged to take actions to equip with metering devices for used energy resources, the supply and transfer of which the specified organizations carry out, objects whose engineering and technical equipment is directly connected to their networks of engineering support and which, in violation of the requirements of Part 3 - 6.1 of Art. 13 of Law N 261-FZ were not equipped with metering devices for energy resources used within the prescribed period. A person who has not fulfilled the obligation to equip these facilities with metering devices for energy resources used within the prescribed period must provide access to the specified organizations to the installation sites for metering devices used for energy resources and pay the costs of these organizations for the installation of these metering devices.

According to clause 150 of the Basic Provisions for the Functioning of Retail Electricity Markets, approved by Decree of the Government of the Russian Federation of May 4, 2012 N 442, in the event of failure by the owner of energy receiving devices, including owners of apartment buildings, residential buildings and premises in apartment buildings, electrical energy production facilities (power), electric grid facilities, responsibilities for equipping them with metering devices within the time limits established by Art. 13 of Law N 261-FZ, actions to equip them with metering devices must be carried out by a network organization whose power grid facilities are directly or indirectly connected to such power receiving devices, electrical energy (power) production facilities, and power grid facilities. At the same time, such a network organization carries out actions to equip energy-receiving devices (electric energy (power) production facilities, power grid facilities) indirectly connected to the power grid facilities of such a network organization with metering devices in agreement with the person who owns it by right of ownership or other legal based on objects to which such energy receiving devices are directly connected (electric energy (power) production facilities, power grid facilities).

In this case, the owner of energy receiving devices (electric energy (power) production facilities, electrical grid facilities), who has not fulfilled the obligation to equip them with metering devices within the established period, is obliged to provide access to the specified network organization to the installation sites of metering devices and pay the expenses incurred by it for purchase of a metering device and its installation, and if she refuses to pay such expenses on a voluntary basis, also pay the expenses incurred by her in connection with the need to forcibly collect the costs of installing metering devices. At the same time, such owner of energy receiving devices (electric energy (power) production facilities, power grid facilities) is obliged to compensate the expenses of the network organization associated with the purchase and installation of a metering device based on the average market prices for the installation of the metering device and the average market prices for the metering device that class of accuracy and other characteristics, the installation of which is mandatory in accordance with this document for consumers, producers of electrical energy (power) in retail markets and network organizations.

Network organizations are required to publish on their official websites on the Internet the name of the metering devices that are installed by such organizations, as well as their cost and the cost of installation work.

A citizen - the owner of a residential building, a country house or a garden house or a person authorized by him, a citizen - the owner of premises in an apartment building or a person responsible for the maintenance of an apartment building, pay for the installed metering devices, taking into account the provisions of Part 12 of Art. 13 of Law No. 261-FZ.

A network organization, in order to identify the owners of energy receiving devices (electric energy (power) production facilities, power grid facilities) who have not fulfilled the obligation to equip them with metering devices within the prescribed period, has the right to carry out checks for the presence or absence of metering devices without charging a fee, and also to request and obtain from the guaranteeing supplier (energy sales, energy supply organization) information about the presence or absence of metering devices in relation to energy receiving devices directly or indirectly connected to its electric grid facilities, the supply of electric energy to which is carried out by such a guaranteeing supplier (energy sales, energy supplying organization). Upon receipt of a request from a network organization, the supplier of last resort (energy sales, energy supply organizations) is obliged to draw up and transmit a response to the network organization within the period determined by the agreement between them, which is no more than two months.

In order to equip them with metering devices, the network organization sends to the owner of energy receiving devices (facilities for the production of electrical energy (power), electric grid facilities), who has not fulfilled the obligation to equip them with metering devices within the established period, a notification in a manner that allows confirming the fact of its receipt, in which including the need to ensure access of such a network organization to the installation sites of metering devices, the proposed date and time of taking actions to install metering devices, the installation locations of metering devices, information about the actions that, in accordance with this paragraph, such an organization has the right to take if it access to the installation site of metering devices will be denied. Attached to the notification is a draft agreement regulating the conditions for installing metering devices. The essential terms of the said agreement are approved by the authorized federal body.

The owner of energy receiving devices (electric energy (power) production facilities, power grid facilities), who has not fulfilled the obligation to equip them with metering devices within the prescribed period, within five working days from the date of receipt of the notification from the network organization is obliged to either confirm the date proposed by the network organization and the time of admission to the installation sites of metering devices to carry out actions related to the installation of metering devices, or agree with the network organization on another date and (or) time of admission, as well as agree on a draft agreement regulating the conditions for installing metering devices, or submit a reasoned refusal of access to the installation sites metering devices and from concluding a contract.

If the grid organization does not receive a response from the specified owner within the prescribed period or upon receiving his response about the refusal, the grid organization has the right to install a metering device on the power grid facilities owned by it in a place as close as possible to the border of the balance sheet ownership of the power grid facilities of the network organization and power receiving devices (facilities according to production of electrical energy (power), electrical grid facilities) of the specified owner, and carry out its admission into operation in the manner established by this document, with an invitation from the owner of the energy receiving devices (electric energy (power) production facilities, electrical grid facilities).

From the cumulative analysis of these standards, it follows that resource supplying organizations carrying out actions to equip facilities with metering devices for the energy resources used must independently carry out the work of installing metering devices as part of the implementation of measures to save energy and increase energy efficiency.

Sales of works (goods, services) on the territory of the Russian Federation in accordance with paragraphs. 1 clause 1 art. 146 of the Tax Code of the Russian Federation is subject to VAT taxation. According to paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, sale recognizes the transfer on a reimbursable basis (including the exchange of goods) of ownership of work (goods, services).

When fulfilling the obligation to equip objects with metering devices, the RSO acquires and installs metering devices, and in return receives the right to claim payment of expenses. Consequently, this operation corresponds to the concept of “sale of goods (works, services)” and is subject to VAT taxation.

In the case under consideration, the RSO is obliged, when fulfilling the obligation to install metering devices, to accrue and pay VAT to the budget under clause 1 of Art. 146 of the Tax Code of the Russian Federation. Tax legislation does not provide for any exceptions that exempt operations involving the installation of metering devices from taxation.

At the same time, as the court indicated in the Resolution of the Arbitration Court of the Central District dated 09/08/2014 in case No. A64-8435/2013, there is no separate agreement for the provision of services for the installation of metering devices, taking into account the agreement concluded between the owners of the premises and the management organization for the management of apartment buildings , as well as the obligation assigned to the management organization by the legislator to maintain the property, is not a basis for non-payment for work on the installation of metering devices.

When determining the tax base for VAT, proceeds from the sale of goods (work, services), transfer of property rights are determined based on all income of the taxpayer associated with payments for the specified goods (work, services), property rights received by him in monetary and (or) in kind forms, including payment in securities (clause 2 of article 153 of the Tax Code of the Russian Federation).

Thus, for the purpose of VAT taxation, the amount of the principal debt for the work performed by the RSO on the installation of metering devices is taken into account as part of the revenue when determining the tax base for VAT. Consequently, in terms of the principal debt, when fulfilling the obligation to install metering devices in the absence of an agreement to perform such work, the RSO becomes subject to VAT.

In addition, as part of the procedure for forced collection of debt for work performed on the installation of metering devices, RSO bears legal costs, consisting of state fees and legal costs associated with the consideration of the case by the court. Legal costs include amounts payable to experts, specialists, witnesses, translators, costs associated with on-site inspection of evidence, costs of paying for the services of lawyers and other persons providing legal assistance (representatives), etc. Grounds for recovery from the debtor of legal costs is the fact that the creditor bears the corresponding costs.

Money received in the form of reimbursement of legal expenses cannot be recognized as amounts associated with payment for completed work on the installation of metering devices, since payment for work means the termination of the counter-obligation of the purchaser of the said work to the taxpayer, which is directly related to the completion of the work.

The obligation of the buyer of the work to compensate legal expenses for improper performance of his obligations cannot be recognized as a counter-obligation in relation to the seller’s obligation to perform the work.

The obligation to reimburse legal costs represents a unilateral obligation of the debtor to pay the creditor a certain amount in the event of forced collection of the debt. Thus, reimbursement of legal costs is not conditional on the performance of any actions on the part of the creditor.

Taking into account the above, we believe that in this case, the funds received by RSO as compensation for legal expenses associated with the forced collection of debt for the work performed by RSO to install metering devices are not subject to inclusion in the VAT tax base, since the specified income is not related to the sale of works (goods, services) have an independent legal nature and, therefore, are not subject to VAT.

According to Part 12 of Art. 13 of the Federal Law of November 23, 2009 N 261-FZ “On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation” (hereinafter referred to as Law N 261-FZ), resource supply organizations (RSOs) are required to take actions to equip them with devices accounting of the energy resources used, the supply and transfer of which the specified organizations carry out, objects whose engineering and technical equipment is directly connected to their engineering support networks and which, in violation of the requirements of Part 3 - 6.1 of Art. 13 of Law N 261-FZ were not equipped with metering devices for energy resources used within the prescribed period. In case of refusal to pay expenses on a voluntary basis, a person who has not fulfilled the obligation to equip these facilities with meters for energy resources used within the prescribed period must also pay the expenses incurred by the RSO in connection with the need for forced collection. When fulfilling the obligation to install metering devices, does the RSO have an object of VAT taxation in the absence of an agreement to perform such work?