REIMBURSEMENT OF PART OF THE COSTS FOR ELECTRICITY SUPPLY OF THE OPERATED HOUSING STOCK

 

OBTAINING A RECONSTRUCTION PERMIT

INCLUSION IN THE LIST FOR REIMBURSEMENT OF PART OF THE COSTS FOR
ELECTRICITY SUPPLY WORKS

 

DEVELOPMENT OF RECONSTRUCTION DESIGN DOCUMENTATION

 PERFORMANCE OF CONSTRUCTION AND OTHER INSTALLATION WORKS

 

 

MAKING A DECISION ON COMPENSATION FOR PART OF THE COSTS OF

 

 

General

information on the stage.

Works on the electricity supply of the occupied housing stock for heating, hot water supply, and cooking purposes involve the installation (reconstruction) of external networks and the engineering equipment (re-equipment) of the said housing stock.

In accordance with paragraph 9 of Chapter 2 of the Regulation on the procedure for the reconstruction of residential and (or) non-residential premises in apartment buildings, duplex residential buildings, single-family residential houses, as well as non-residential capital structures on the adjacent territory, approved by the Resolution of the Council of Ministers of the Republic of Belarus of May 16, 2013 No. 384 (hereinafter - the Regulation), the installation (reconstruction) of external networks and the engineering equipment (re-equipment) of residential and (or) non-residential premises in duplex residential buildings, single-family residential houses, as well as non-residential structures, are classified as reconstruction works.

According to paragraph 11 of Chapter 3 of the Regulation, reconstruction is carried out on the basis of a decision of the local executive and administrative body to permit reconstruction and project documentation for reconstruction.

The issuance of a permit for the reconstruction of a single-family residential house, residential premises in duplex residential buildings, is carried out by the district executive committee within the framework of carrying out the administrative procedure provided for in subparagraph 9.3.2 of paragraph 9 of the List

of administrative procedures carried out by state bodies and other organizations upon applications of citizens, approved by the Decree of the President of the Republic of Belarus of April 26, 2010 No. 200 (hereinafter referred to as the List of administrative procedures).

Procedure for obtaining a decision on permission for reconstruction.

To carry out the administrative procedure, it is necessary to submit an application to the "One Window" service of the Beshenkovichi District Executive Committee (hereinafter referred to as the District Executive Committee) and attach the documents and (or) information necessary for carrying out the administrative procedure.

More information on carrying out the administrative procedure can be obtained by calling the single telephone number 142 or by familiarizing yourself with the Decree of the President of the Republic of Belarus of April 26, 2010 No. 200 "On administrative procedures carried out by state bodies and other organizations upon applications of citizens" (hereinafter referred to as Decree No. 200).

<

Inclusion in the lists for reimbursement of part of the costs of works on electricity supply for the operated residential buildings for heating, hot water supply, and cooking purposes (hereinafter - reimbursement of part of the costs of works on electricity supply) is carried out by the district, city executive committee at the location of the operated residential buildings.

Procedure for inclusion in the lists for reimbursement of part of the costs of works on electricity supply.

To carry out the administrative procedure, a citizen must submit an application to the "One-Stop Shop" service of the district executive committee and the documents provided for in paragraph 10.6² of paragraph 10 of the List of Administrative Procedures:

passport or other identity document;

document confirming the ownership of a single-family residential building, a residential premises in a semi-detached residential building.

When carrying out this administrative procedure, the district executive committee checks:

the presence of a citizen with a decision on

permission for the reconstruction of single-family residential buildings, residential premises in duplex residential buildings;

one-time reimbursement of expenses;

absence of grounds for refusal to reimburse expenses provided for in paragraph 3 of the Decree of the President of the Republic of Belarus of April 14, 2020 No. 127 "On reimbursement of expenses for electricity supply of the operated housing stock" (hereinafter - Decree No. 127).

In accordance with paragraph 3 of Decree No. 127, reimbursement of part of the expenses for carrying out works on electricity supply is not made:

when carrying out works on electricity supply of the operated housing stock, which is provided with centralized gas supply and (or) heat supply and (or) is located in zones with the right to resettlement and in zones of subsequent resettlement;

in case of a decision by local executive and administrative bodies to transfer the operated housing stock from centralized heat supply and hot water supply to individual supply when optimizing the heat supply schemes of settlements;

to citizens who have previously gasified the occupied residential property owned by them with the involvement of budgetary funds and (or) preferential loans from OJSC "ASB Belarusbank".

More information on the implementation of the administrative procedure can be obtained by calling the single telephone number 142 or by familiarizing yourself with Decree No. 200.

The decision of the district executive committee to permit design and survey work, and construction of the object, issued within the framework of implementing the administrative procedure provided for in subparagraph 9.3.1 of paragraph 9 of the List of Administrative Procedures, does not replace the permit for reconstruction and is not accepted when implementing the administrative procedure provided for in subparagraph 10.6² of paragraph 10 of the List of Administrative Procedures.

DEVELOPMENT OF DESIGN DOCUMENTATION FOR RECONSTRUCTION

General information on the stage.

According to paragraph 11 of Chapter 3 of the Regulation, reconstruction is carried out on the basis of a decision of the local

of the executive and administrative body on permission for reconstruction and project documentation for reconstruction.

Procedure for developing project documentation for reconstruction.

The reconstruction project is developed by order and at the expense of citizens under design contracts with legal entities or individual entrepreneurs (hereinafter referred to as specialized design organizations).

Information about specialized design organizations authorized to develop project documentation can be obtained on the website of RUP "BELSTROYCENTER" at: http://www.bsc.by/ or at the district executive committee, including the "One-Stop Shop" service.

The basis for placing an order for the development of a reconstruction project is the decision on permission for reconstruction issued by the district executive committee, as well as a set of initial design data from interested organizations.

Upon completion of the reconstruction project development, the specialized organization is obliged to issue an acceptance certificate for the completed design and survey works, their types (stages).

In accordance with paragraph 37 of the Rules for the conclusion and execution of contracts for design and survey work and (or) supervision of construction, approved by the Resolution of the Council of Ministers of the Republic of Belarus of 01.04.2014 No. 297, the form of the acceptance certificate for completed design and

survey work, their types (stages) is established by the contractor (specialized organization).

             If the reconstruction of residential premises of a semi-detached house or a single-family house is planned in several stages (in different time periods), then for the possibility of commissioning the completed stage of construction, these stages must be provided for in the reconstruction project.

EXECUTION OF CONSTRUCTION AND OTHER INSTALLATION WORKS

General information on the stage.

According to paragraph 12 of Chapter 3

Provisions, reconstruction shall be carried out only under construction contracts with legal entities or individual entrepreneurs (hereinafter - specialized construction organizations) having the right to carry out construction activities, when reconstructing residential and (or) non-residential premises in apartment buildings, as well as residential and (or) non-residential premises in townhouse buildings with a height of more than 7 meters and single-family residential houses with a height of more than 7 meters, for engineering equipment of residential and (or) non-residential premises in apartment buildings, townhouse buildings, single-family residential houses, as well as non-residential buildings.

Independent performance by citizens of work on engineering equipment of residential premises in townhouse buildings and single-family residential houses is not allowed.

Procedure for carrying out construction and other installation works

Construction and other installation works are carried out by order and at the expense of citizens under contract agreements based on design documentation for reconstruction.

Information about specialized construction organizations having the right to perform work on engineering equipmentequipment of residential premises in block residential buildings, single-family residential buildings, can be obtained on the website of RUP "BELSTROYCENTER" at the address: http://www.bsc.by/ or at the district executive committee, including in the "Single Window" service.

After the completion of construction and other installation works, the specialized construction organization is obliged to issue an acceptance certificate for completed construction and other special installation works in form C-26, approved by the Resolution of the Ministry of Architecture and Construction dated 29.04.2011 No. 13 {letter of the Ministry of Architecture and Construction dated 05.02.2021 No. 10-1-30/1571 is attached

           If the works on the installation (reconstruction) of external power supply networks are carried out under an agreement on the performance of an administrative procedure provided for in subparagraph 10.5 of paragraph 10 of the List of administrative procedures, then after the completion of the administrative procedure, an act of completed works in the form established by the power supply organization is issued. The works on power supply indicated in this act are taken into account when compensating for part of the expenses for carrying out works on power supply of the operated housing stock.

COMMISSIONING OF RECONSTRUCTED FACILITIES

General information on the stage.

According to Article 59¹ of the Law of the Republic of Belarus of 05.07.2004 No. 300-3, completed reconstruction and commissioned facilities, including construction phases, commissioning complexes (with the exception of garden houses, utility buildings and structures necessary for collective gardening on land plots allocated to members of a horticultural partnership for these purposes),regardless of the sources of funding, shall be accepted for operation by acceptance commissions in the manner established by the Council of Ministers of the Republic of Belarus, unless otherwise provided by the President of the Republic of Belarus.

Procedure for commissioning reconstructed facilities.

The procedure for commissioning reconstructed residential and (or) non-residential premises of blocked residential buildings, single-family residential buildings, as well as non-residential capital structures on the adjacent territory of the fifth complexity class, financed by individuals, is defined by the Regulation on the procedure for commissioning construction facilities, approved by the Resolution of the Council of Ministers of the Republic of Belarus of 06.06.2011 No. 716.

Acceptance into operation of reconstructed residential and (or) non-residential premises in apartment buildings, semi-detached residential buildings, single-family residential buildings, as well as non-residential capital structures on the adjacent territory of the fifth complexity class is carried out within the framework of the administrative procedure provided for in subparagraph 9.3.4 of paragraph 9 of the List of administrative procedures.

To carry out the administrative procedure, it is necessary to submit an application to the "One-Stop Shop" service of the district executive committee and attach the documents and (or) information necessary for carrying out the administrative procedure.

You can learn more about carrying out the administrative procedure by calling the single phone number 142 or by familiarizing yourself with Decree No. 200.

 

In accordance with Article 22.5 of the Code of the Republic of Belarus of 06.01.2021 No. 91-3, the operation or transfer to operation of a construction object (construction stage, commissioning complex) without its acceptance in the prescribed manner or in violation of such acceptance procedure into operation entails the imposition of a fine in the amount of from two to ten base units.

CONNECTION

INSTALLATIONS OF CITIZENS
TO THE ELECTRIC GRIDS

General information on the stage.

Connection (hook-up) of electrical installationsof citizens' electricity supply to the electric grids managed by RUP-oblenenergo, is carried out by the "Electric Grids" branches of RUP-Vitebskoblenenergo, its structural divisions within the framework of implementing administrative procedures provided for in clause 10.5 or 10.6 of clause 10 of the List of Administrative Procedures, and under the conditions established by the relevant agreement concluded with the citizen, after their commissioning.

The administrative procedure provided for in subparagraph 10.5 of paragraph 10 of the List of administrative procedures includes, inter alia, the design and installation of electrical installations, and the performance of electrophysical measurements for the construction (reconstruction) of external electrical networks.

The administrative procedure provided for in subparagraph 10.6 of paragraph 10 of the List of administrative procedures is carried out when the work on the construction (reconstruction) of external networks and engineering equipment (re-equipment) of the housing stock was performed by specialized organizations not part of the state

of the electric power industry association "Belenergo".

Based on the results of the administrative procedure, an act of completed works is issued. When reimbursing part of the costs for works on the power supply of the operated housing stock, only the costs indicated in the act of completed works related to power supply works are taken into account.

Procedure for connecting the electrical installations of citizens to the electrical grids.

More information on the implementation of the administrative procedure can be found on the website of RUE "Belenergo" in the section "For Individuals" in the subsection "Administrative Procedures" or by familiarizing yourself with Decree No. 200.

           When filling out the application for connecting the electrical installations of citizens to the electrical grids, approved by the Resolution of the Ministry of Energy of the Republic of Belarus dated 29.01.2016 No. 4 (as amended on 29.07.2020), in clause 9, it is necessary to indicate information about the decision of the district executive committee on approval of the acceptance certificate for commissioning.

DECISION-MAKING ON

REIMBURSEMENT OF PART OF THE COSTS FOR
IMPLEMENTATION OF ELECTRICITY SUPPLY WORKS

General information on the stage.

Reimbursement of part of the costs for the implementation of electricity supply works is provided to citizens who own and operate residential property and who are included by the district executive committee in the lists for cost reimbursement, after the completion of electricity supply works by them.

The amount of partial cost reimbursement is:

for citizens belonging to low-income and other socially vulnerable categories – 40 percent of the cost of electricity supply works performed for the operated residential property, but not exceeding 80 base units established as of the date of the decision on partial cost reimbursement;

for other citizens – 20 percent of the cost of electricity supply works performed for the operated residential property, but not exceeding 40 base units established as of the date of the decision on partial cost reimbursement.

Due to the fact that the works for

electrical supply are carried out within the framework of the issued reconstruction permit. The document confirming the completion of electrical supply works is the acceptance certificate approved by the district executive committee for commissioned completed construction of single-family, semi-detached residential buildings and/or non-residential capital structures on the adjacent territory, reconstructed residential and/or non-residential premises in apartment buildings, semi-detached residential buildings, single-family residential buildings, as well as non-residential capital structures on the adjacent territory of the fifth complexity class (hereinafter referred to as the acceptance certificate).

The acceptance certificate is issued to a citizen within the framework of the district executive committee's implementation of the administrative procedure provided for in subparagraph 9.3.4 of paragraph 9.3 of the List of Administrative Procedures.

The form of the acceptance certificate is provided in Appendix 4 to the Resolution of the Ministry of Architecture and Construction of the Republic of Belarus dated December 6, 2018 No. 40 "On establishing the forms of acceptance certificates for commissioned facilities, the construction object warranty passport, and the lists of documents submitted to the acceptance committee".

Information on administrative decisions made during the implementation of the administrative procedure provided for in paragraph 9.3.4 of paragraph 9.3 of the List of Administrative Procedures is available at the district executive committee, and it is not required to additionally request acceptance certificates from citizens.

If a citizen has not duly completed the acceptance certificate, but the electrical installations of his residential building...

For houses connected to the power grids, reimbursement of part of the expenses for the work performed on the power supply of residential buildings shall be made only after receipt of the acceptance certificate.

Procedure for making a decision on reimbursement of part of the expenses for power supply work

To carry out the administrative procedure, a citizen must submit an application to the "One-Stop Shop" service of the district executive committee and the documents provided for in paragraph 10.6³ of paragraph 10 of the List of administrative procedures:

acceptance certificate for work performed under an agreement with a specialized organization;

documents confirming the purchase of electrical equipment and materials;

information on the details of the current (settlement) bank account opened in the name of the citizen in a bank of the Republic of Belarus;

information on income received

for each family member in the 12 months preceding the month of application, - for low-income citizens;

a copy of the employment record book (if available) - for unemployed citizens and unemployed family members;

pensioner's certificate - for unemployed pensioners;

disability certificate - for persons with disabilities of groups I and II;

certificate of a Great Patriotic War disabled person - for disabled persons of the Great Patriotic War;

certificate of a disabled combatant in foreign states - for disabled combatants of group III in foreign states;

certificate of a disabled child - for persons with disabled children under 18 years of age;

certificate of a large family -for large families.

Reimbursement of part of the expenses for the performance of works on electricity supply is carried out taking into account the cost of works (services) indicated in the acts of completed works under agreements with specialized organizations and documents confirming the purchase of electric power equipment and materials. The cost of electric power equipment and materials is subject to reimbursement if the act of form C-26 contains information on the performance of works (services) for their installation and information on the quantity of consumed materials and installed electric power equipment is indicated.

More information on the implementation of the administrative procedure can be obtained by calling the single telephone number 142 or by familiarizing yourself with Decree No. 200, Resolution of the Council of Ministers of the Republic of Belarus dated 06.07.2020 No. 403 "On the implementation of Decree of the President of the Republic of Belarus dated April 14, 2020 No. 127". The completion date of individual types of works(design, construction and installation, commissioning) indicated in the acts of acceptance of works performed by specialized organizations does not confirm the completion of works on the electricity supply of a residential building for heating and hot water supply purposes as a whole.

Individual works on electricity supply, as well as the purchase of electric power equipment, may be carried out before Decree No. 127 comes into force (before 17.07.2020). Thus, to make a decision on reimbursement of part of the expenses for the completed works on electricity supply, it is necessary to be guided by the date of acceptance

executive committee of the district on the approval of the acceptance certificate of the facility into operation.

It should be noted that in accordance with paragraph 1 of Article 66 of the Law of the Republic of Belarus of July 17, 2018 No. 130-3 "On normative legal acts", a normative legal act has no retroactive effect and does not extend its effect to relations that arose before its entry into force.

In this regard, citizens who completed the work on the electricity supply of their residential houses for heating and hot water supply and concluded an electricity supply agreement before the Decree No. 127 came into force (as a result of the issuance of the acceptance certificate of the residential house into operation or the issuance by Gosenergo-gaznadzor of the inspection certificate of electrical installations (if the acceptance certificate of the residential house into operation was not formally issued), reimbursement of part of the expenses is not made.

USEFUL TO KNOW

WHAT IS CONSIDERED OPERATIONAL HOUSING STOCK PROVIDED WITH CENTRALIZED GAS SUPPLY?

Operational housing stock provided with centralized gas supply is understood as a single-family residential house (residential premises in a semi-detached house) to which a gas pipeline-inlet has been constructed, and an internal gas supply system is operated in the house.

(including gas-consuming equipment) and natural gas is used for heating and/or hot water supply purposes.

DOES MY SETTLEMENT BELONG TO SETTLEMENTS LOCATED IN THE ZONE OF ENTITLEMENT TO RELOCATION AND THE ZONE OF SUBSEQUENT RELOCATION?

Information on settlements located in the zones of entitlement to relocation and in the zones of subsequent relocation of territories is provided in the Resolution of the Council of Ministers of the Republic of Belarus dated 11.01.2016 No. 9 "On approval of the list of settlements and facilities located in zones of radioactive contamination, and on the invalidation of certain resolutions of the Council of Ministers of the Republic of Belarus".

 

Can a citizen who owns a share in thepropertyin the OPERATED HOUSING STOCK BE INCLUDED IN THE LISTS FOR COMPENSATION OF PART

ARE THERE ANY EXPENSES FOR ELECTRICAL SUPPLY WORK REIMBURSEMENT?

A citizen who owns a share in the property of the operated housing stock may be included in the lists for reimbursement of part of the expenses for electrical supply work, if they have obtained a permit for reconstruction in the manner prescribed by law.

The consent of the co-owners of the shared property for electrical supply work on the operated housing stock must be obtained before applying for a reconstruction permit.

IS REIMBURSEMENT OF PART OF THE EXPENSES FOR ELECTRICAL SUPPLY SEPARATELY FOR ELECTRIC HEATING, HOT WATER SUPPLY AND

The term "other" in the term "electrification works" shall mean electrical power equipment and materials installed during the construction of branches from power transmission lines to the input device of a residential building and (or) internal building (apartment) electrification systems, not listed in paragraph 4 of Decree No. 127.

ARE THE COSTS ASSOCIATED WITH THE PURCHASE AND INSTALLATION OF WATER HEATING ELEMENTS (PIPES, EXPANSION TANK, WATER HEATING RADIATORS, AND OTHERS) CONSIDERED WHEN COMPENSATING FOR PART OF THE ELECTRIFICATION EXPENSES?

When compensating for part of the electrification expenses, the costs associated with the purchase and installation of water heating elements are not considered, as they do not relate to the electrification works specified in paragraph 4 of Decree No. 127.

IN WHICH TECHNICAL NORMATIVE LEGAL ACT ARE THE ELECTRIC HEATING APPLIANCES DEFINED THAT CAN BE USED FOR STATIONARY ELECTRIC HEATING SYSTEMS?

The list of electric heating appliances that can be used for stationary electric heating systems is provided in paragraph 14.2 of SN 4.04.01-2019 "Electrical Equipment Systems".

"residential and public buildings".

What documents confirm the purchase

OF ELECTRIC EQUIPMENT AND MATERIALS?

An exhaustive list of documents confirming the fact of purchase of goods (completion of work, provision of services) is specified in Article 1 of the Law of the Republic of Belarus of 09.01.2002 No. 90-3 "On Protection of Consumer Rights".

IS IT POSSIBLE TO PROVIDE COPIES OF DOCUMENTS FOR THE IMPLEMENTATION OF ADMINISTRATIVE PROCEDURES?

Part two of paragraph 2 of Article 15 of the Law of the Republic of Belarus of 28.10.2008 No. 433-3 "On the Fundamentals of Administrative Procedures" states that if the lists of documents and (or) information provided by interested parties do not specify whether the original document or its copy is to be submitted, it is considered that the original document or its notarized copy is to be submitted.

IN WHAT FORM IS IT NECESSARY

DO YOU NEED TO PROVIDE THE "ONE-STOP SHOP" SERVICE WITH INFORMATION ON THE DETAILS OF THE CURRENT (SETTLEMENT) BANK ACCOUNT OPENED IN THE NAME OF A CITIZEN WITH A BANK OF THE REPUBLIC OF BELARUS?

A standard form for providing information on the details of a current (settlement) bank account opened in the name of a citizen with a bank of the Republic of Belarus is not legislatively established.

However, taking into account that the "One-Stop Shop" employee does not have the opportunity to verify the correctness of the current (settlement) bank account details indicated by the citizen and cannot request confirmation of this information from the bank (the information is classified as "banking secrecy"), the person interested in carrying out the administrative procedure provided for in paragraph 10.6³ of paragraph 10 of the List of Administrative Procedures is recommended to provide information on the details of the current (settlement) bank account in the form of an account statement obtained from the bank, or through "Internet Banking" and "Mobile Banking" services.

When carrying out the administrative procedure provided for in paragraph 10.6³ of paragraph 10 of the List of Administrative Procedures, information on the details of the current (settlement) bank account opened in the name of the citizen applying for the implementation of this procedure shall be provided to the "One-Stop Shop" of the district, city executive committee, local administration of the district in Minsk.

of the administrative procedure.

 

For information.

In accordance with Article 1 of the Law of the Republic of Belarus of 05.07.2004 No. 300-3 "On Architectural, Urban Planning and Construction Activities in the Republic of Belarus" (hereinafter referred to as the Law), the client in construction is a legal entity or natural person, including an individual entrepreneur, determined in accordance with the legislation, financing the construction, reconstruction, restoration, repair, improvement of a facility, demolition, carrying out construction activities with the involvement of a contractor in construction, with or without the involvement of an engineer (engineering organization) under a concluded contract.

Thus, a natural person can act as a client for the construction of a facility.

According to the Law of the Republic of Belarus of 12.07.2013 No. 57-3 "On Accounting and Reporting" (hereinafter referred to as Law No. 57-3), accounting is a system for continuously forming information in monetary terms about the assets, liabilities, equity, revenues, and expenses of an organization through documentation, inventory, accounting valuation, double-entry bookkeeping in accounting accounts, and summarization in reporting.

Each economic transaction shall be documented by a primary accounting document (hereinafter referred to as PAD). Based on the PAD, the economic transaction shall be reflected in the accounting records.

The list of mandatory PAD forms for application is approved by the Resolution of the Council of Ministers of the Republic of Belarus dated March 24, 2011 No. 360 (hereinafter referred to as List No. 360).

This list includes acts of acceptance and transfer of completed construction and other special installation works, and the Ministry of Architecture and Construction is designated as the authorized body for the approval of these forms. Business entities are entitled to independently approve PAD forms for application only if these forms are not included in List No. 360 (clauses 3 and 4 of Article 10 of Law No. 57-3).

Mandatory forms of acts of acceptance and transfer of completed construction works for application are approved by the Resolution of the Ministry of Architecture and Construction dated April 29, 2011 No. 13 (hereinafter referred to as Resolution No. 13).

In accordance with Article 2 of Law No. 57-3, the provisions of this Law apply to organizations and do not apply to individual entrepreneurs and individuals.

However, the obligation to keep accounting records or the possibility of not keeping accounting records by organizations and individual entrepreneurs is also determined by the norms of the Tax Code (hereinafter referred to as the Tax Code).

Clause 4 of Article 336 of the Tax Code imposes an obligation on individual entrepreneurs paying a single tax to draw up primary accounting documents (PAD) in accordance with the rules established by legislation for individual entrepreneurs who keep records of income and expenses.

The procedure for drawing up PAD by individual entrepreneurs applying the simplified tax system is established by Clause 6 of Article 333 of the Tax Code, according to which PAD is drawn up by individual entrepreneurs in accordance with the rules established by legislation for individual entrepreneurs who keep records of income and expenses.

The procedure for keeping records of income and expenses for individual entrepreneurs is established by the Instruction on the Procedure for Keeping Records of Income and Expenses, approved by the Resolution of the Ministry of Taxes and Duties dated January 30, 2019 No. 5 (hereinafter referred to as Instruction No. 5).

In accordance with Clause 7 of Instruction No. 5, documents confirming the commission of economic operations are PAD drawn up in accordance with legislation, included in List No. 360.

Thus, any individual entrepreneur (paying a single tax, applying the simplified tax system with VAT payment, and the simplified tax system without VAT payment) is obliged to draw up PAD in accordance with Resolution No. 13 when performing construction work, regardless of who the customer of his work is.

When individual entrepreneurs perform reconstruction work on external and internal electrical supply systems for individual customers, an acceptance certificate for completed construction and

other special installation works form C-26.