Unified register of small and medium-sized businesses. Unified register of small and medium-sized businesses. How can an organization get included in the register of SMEs?

2015 was marked by the adoption of a law providing for the creation of a specialized register of representatives of small and medium-sized disputes. The creation of the resource is entrusted to the tax authorities.

Entering data into the register about potential applicants for state support or excluding such persons from the resource occurs on the basis the following information: data from the Unified State Register of Individual Entrepreneurs or, information about the organization (number of employees, income, etc.) and other data.

What are the features and procedure for entering an organization into the register and what criteria must a potential resource participant applying for state support meet?

What is the benefit

The register of small businesses is necessary to exclude small organizations from plans for inspections of non-tax structures.

It is necessary to pay attention to the fact that for small organizations, a three-year supervisory holiday began in 2019. Accordingly, non-tax audits in 2019 will no longer concern them. For example, the organization will no longer face fire department inspections or labor inspection, as well as sanitary and epidemiological stations.

But there are exceptions. For example, companies in the educational or healthcare sectors, as well as enterprises whose work is classified as hazardous, are subject to inspection.

The ban on regular inspections also did not affect those enterprises that over the past 3 years have lost their licenses or were punished by government agencies for all sorts of gross violations of generally accepted norms.

Moreover, a unified register will make it possible to obtain information about whether an enterprise is an applicant for subsidies or participation in government procurement with benefits. For example, small organizations can count on more flexible accounting conditions. They do not need to set a cash limit; reporting is submitted in a simplified form.

General characteristics and requirements

Single register is a publicly available resource containing information about representatives of small and medium-sized businesses.

The presented resource will allow its participants and government agencies to receive the following benefits:

minimizing the costs of registry participants and government agencies when confirming the status of small and medium-sized organizations;
save time resources of large organizations when searching for potential client audiences or suppliers of goods and services;
create conditions for supervisory holidays for participants in the general register;
improve the quality of measures social assistance for representatives of small and medium-sized businesses.

To enter data into the register, a citizen must submit documents and applications to the Entrepreneurship Center. If the enterprise meets the established criteria, it will be included in the general register.

What you should pay attention to

The innovation raised many questions among potential registry participants. Representatives of small and medium-sized businesses need to familiarize themselves with the features of the general register in order to participate in government support.

Legal provisions

In accordance with established standards, the maintenance of the register must be carried out by the federal executive body, which exercises control and supervision over compliance with the current Tax Code.

The register of small businesses must contain the following information:

name of the legal entity or full name of the individual entrepreneur;
taxpayer;
address of a legal entity or private entrepreneur;
date of entering data on representatives of small and medium-sized businesses into the register;
category of registry participant;
information that the register participant is a newly created legal entity. person or entrepreneur;
information about company licenses;
data on codes according to the generally accepted classifier of varieties economic activity(if available, an indication of products classified as innovative or high-tech);
data on persons participating in partnership programs between legal entities that act as customers of goods or services;
information about upcoming contracts of the registry participant.

Signs of participants

Small businesses are characterized by the presence of the following common features:

must be formed in accordance with established standards (share participation of constituent entities of the Russian Federation, public organizations, charitable foundations should not exceed 25%, and the share of persons not related to small businesses should be no more than 25%).
The average number of employees for the last year should not exceed the limits of established standards:
- construction, transport and industrial sectors - 100 employees;
- agricultural and scientific sphere - 60 people;
- service and sales sector – 30 employees;
- wholesale sales of goods and other areas – 50 employees.
A legal entity must act as a commercial organization (created in the form of a partnership, cooperative).

Main criteria

In order for an organization to be included in the register, it must meet a number of criteria.

Must be introduced on the basis of legislative acts.

What does it look like job description head separate division- look.

Among them are the following:

share of participation in the authorized capital government agencies, charitable, religious and other organizations should comprise no more than 25%;
total number of foreign legal entities in the authorized capital should not exceed 49%;
the number of participation of companies not related to small or medium-sized enterprises should not be more than 49%;
the average number of employees for the past year should not exceed the established standards: 15 people - for micro-enterprises, 100 people - for small organizations and 250 people - for medium-sized organizations;
income from product sales should not exceed set limit: 120 million rubles – for micro-organizations, 800 million rubles – for small organizations and 2 billion rubles – for medium-sized organizations;
cases when legal persons act as JSC, shares must be attributed to securities high-tech sector of the economy;
a legal entity participates in the Skolkovo project.

Sample certificate of inclusion in the register of small businesses

To include an organization in the register of small businesses, citizens need to prepare a package of documents and submit it to the Entrepreneurship Development Center in Moscow or another city in Russia.

Status of the person submitting the application	General package of documents	Documentation required to verify application data
Legal persons by common system taxation	documentation confirming the authority of the person submitting the application; application for inclusion of an organization in the register; information about branches; information about community members; financial statements.	financial statements for the previous year;
Legal persons under the simplified tax system		extract from the Unified State Register of Legal Entities, certified by the Federal Tax Service; letter about registration in the Statregister; tax return; data on the number of employees; for JSC (CJSC) – an extract from the register of shareholders, for LLC – an extract from the register of community members.
Private entrepreneurs		USRIP extract; tax return for last year; income tax return for the previous year; temporary income tax return for the previous year.

How is the register of small businesses carried out?

The register is formed on the basis of data on the profits of the average number of employees, individual entrepreneurs, information from the Unified State Register of Individual Entrepreneurs and the Unified State Register of Legal Entities, as well as information from other government services.

Only those organizations that have been assessed for compliance with the established criteria can be included in the register.

Speaking about the technical aspect of the registry formation, it should be noted that the data in the registry is processed in automatic mode, thanks to the integration of information stored on various information streams.

In the future, the information stored in the register will be updated every year in August, based on the data that the tax services will have. In addition, certain information in the database is updated monthly. We are talking about new register participants who have lost their status.

Legislative norms do not provide for a procedure for verifying the correctness of the data provided. Registry participants are independently responsible for false information, and authorized bodies only verify tax report data.

Other features

By registering in the register, representatives of small and medium-sized businesses have new opportunities that allow them to conduct economic activities profitably.

Database Search

The main objective of the register is to create a professional record of the support of government bodies provided to representatives of small and medium-sized businesses. The resource includes a complete list of data on the basis and extent of support provided to citizens.

The register contains the following data:

name of the body providing assistance;
information about the individual entrepreneur (full name, address, registration number, etc.);
the type, form and amount of assistance provided;
timing of assistance;
Taxpayer INN;
data on violation of the conditions for receiving and further use of state assistance.

On the official website of the registry, the recipient will be able to check the availability of his entry and the form of assistance provided by the state. The search can be carried out by tax identification number, type of assistance or by calendar period. Data is entered according to the last 50 decisions made.

Benefits provided

Registry participants have the right to claim benefits. First of all, they have the opportunity not to set a cash limit, keeping any amount of cash in the cash register.

If the organization has not waived the limit, it has the right to do so at any time. convenient time. To do this, it is enough to issue an appropriate order from the manager.

If the organization does not cancel the limit in a timely manner, it is necessary to ensure that the cash balance does not exceed the norms established by law. Otherwise, the owner of the enterprise will face a fine of 50 thousand rubles. The exception is the days of payment of wages.

Registry participants also have access to other benefits.

Among them are the following:

maintaining simplified financial statements;
submission of a smaller package of documents to the tax authorities;
payment of regional tax at a reduced rate;
abolition of non-tax audits.

Detailed algorithm

By visiting the official website of the registry, citizens will be able to find all up-to-date information about resource participants, their status, as well as the benefits provided.

To search for information, just follow these steps:

To search for an organization, you need to enter the name, INN, OGRN or OGRIP in the provided field.
The search results will be displayed on the service; the user needs to download an extract.

The registry can also be used to search for potential customers or suppliers of goods and services. To do this, just use the advanced search, making a selection by types of activities of interest.

to search for a potential client audience, you need to open an advanced search;
a selection will be opened in front of the user in which he needs to mark the information he is interested in.

If a citizen does not find his data in the register, he needs to send a request to the tax service to verify the information. To do this, just go to the “information on working with the registry” section and select the appropriate column.

Since August 1, 2016, the Unified Register of Small and Medium-Sized Enterprises, organized in the form of an open electronic service, has been successfully operating on the tax service website. It is designed to meet the needs of all interested users. How it works this service? What are its advantages? Which business entities are included in the register? How often is the registry information updated? More on all this later in the article.

Main purposes of the registry

To summarize information about legal entities and individual entrepreneurs that meet the conditions for classification as small and medium-sized businesses (hereinafter referred to as SMEs), in accordance with Art. 4.1 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in Russian Federation"(hereinafter referred to as Law No. 209-FZ) provides for the maintenance of a Unified Register of Small and Medium-Sized Enterprises (hereinafter referred to as the Unified Register). Maintenance of the Unified Register is entrusted to the Federal Tax Service (Part 2 of Article 4.1 of Law No. 209-FZ).

Inclusion of an organization (entrepreneur) in the Unified Register means compliance with the criteria of a SME entity established by Law No. 209-FZ; no additional confirmation of SME status is required from the business entity.

In the form in which the Federal Tax Service demonstrated the Unified Register to the public, it is located in open access a database of SMEs, when accessed, you can confirm that a particular business entity belongs to the SME category.

The creation of the Unified Register pursued the following goals:

reducing costs for entrepreneurs and authorities state power related to the need to confirm SME status for participants in support programs;
ensuring the organization of the formation of a list by customers and credit institutions SMEs for their potential participation in the procurement of goods, works, services, as well as for the purpose of providing credit guarantee support;
ensuring the implementation of “supervisory holidays” for small enterprises;
improving the quality of development of measures to support SMEs;
maximum disclosure of information about the types of activities of SMEs and the goods, works, and services they produce, including the innovative, high-tech products they produce.

Composition of information in the Unified Register

The composition of information entered into the Unified Register is established by Part 3 of Art. 4.1 of Law No. 209-FZ and includes: The unified register is formed automatically by assigning the status of SME to business entities, information about which is already contained in the information systems managed by federal bodies executive power, without any additional administrative procedures.

In addition to the information established by Part 3 of Art. 4.1 of Law No. 209-FZ, SMEs can independently enter additional information about themselves into the Unified Register, for example, contact details (address Email, telephone, website).

The procedure for assigning and changing the status of an SME entity

Currently, SMEs are listed in the Unified Register based on the information available to the Federal Tax Service for 2015 as of July 1, 2016. If organizations (entrepreneurs) provided updated data for 2015 before 07/01/2016, then in the current version of the Unified Register, formed on 08/01/2016, the information is presented taking into account the clarifications provided.

Any SME can check the availability of information about itself and its accuracy. Lack of information may be due to the following reasons:

In accordance with Part 4 of Art. 4 of Law No. 209-FZ, the category of SME subject changes if the limit values are higher or lower than the limit values established in paragraphs 2 and 3 of Part 1.1 of Art. 4, for three calendar years following one after another, unless otherwise provided by this article.

It is appropriate to recall here that as of January 1, 2016, the criteria for classifying business entities as SMEs have been changed. If previously the indicators “average number of employees” and “revenue from sales” were used, they have now been replaced by “average number of employees” and “revenue from sales” entrepreneurial activity" The need for changes is due, among other things, to the transition to automatic data processing in the Unified Register. The maximum values of entrepreneurial income received from entrepreneurial activities for the previous calendar year were approved by Decree of the Government of the Russian Federation dated April 4, 2016 No. 265 “On the maximum values of income received from entrepreneurial activities for each category of small and medium-sized businesses.” This resolution came into force on 01.08.2016, that is, from the moment the Unified Register came into force.

Due to the fact that the norms of paragraphs 2 and 3 of Part 1.1 of Art. 4 of Law No. 209-FZ, concerning the conditions for classification as SMEs according to average number employees for the previous calendar year and income from business activities for the previous calendar year, came into force on 01/01/2016, Letter of the Federal Tax Service of Russia No. SD-4-3/16672@ explains the procedure for changing the status of a SME entity. The Tax Service reports that for the first time the category of a SME subject can be changed during the formation of the Unified Register on 08/10/2019 as of 07/01/2019 if the limit values are higher or lower than the limit values specified in clauses 2 and 3 of part 1.1 of Art. 4 of Law No. 209-FZ, for three calendar years following one after another (2016 - 2018).

Frequency of updating information in the Unified Register

So, the first formation and placement of information in the Unified Register occurred on 08/01/2016 as of 07/01/2016. In the future (in 2017 and later), information on whether a business entity belongs to the category of SMEs will be updated annually on August 10 of the corresponding calendar year based on the data that will be at the disposal of the Federal Tax Service as of July 1 (clause 1, 4, part 5 Article 4.1 of Law No. 209-FZ). In this case, a monthly (10th day of the month following the month in which the corresponding change occurred) update is provided individual species information:

entering information about newly created legal entities, newly registered individual entrepreneurs (clause 2, part 5, article 4.1 of Law No. 209-FZ);
exclusion of information about legal entities, individual entrepreneurs that have ceased operations (clause 7, part 5, article 4.1 of Law No. 209-FZ);
updating information that individualizes a legal entity or entrepreneur - name or surname, first name and (if any) patronymic, location or residence, types of activities carried out, issued licenses (clause 3, part 5, article 4.1 of Law No. 209-FZ);
entering information about manufactured products, participation in the procurement of goods, works, services for the needs of government bodies, bodies local government and certain types of legal entities (clause 6, part 5, article 4.1 of Law No. 209-FZ).

Adding and changing information by SMEs

The need for SMEs to supplement and change information arises, firstly, if they have discovered that information about themselves or their complete absence, and secondly, in relation to the information that they provide independently (clauses 9 - 11, part 3, article 4.1 of Law No. 209-FZ).

If organizations (entrepreneurs) when checking the Unified Register determine that information about them is missing or incorrect, then they need to use the service posted on the official website of the Federal Tax Service at https://rmsp.nalog.ru/index.html. Login to the service is carried out in the “Information on working with the registry” section, subsection “Are you not in the registry or is the data incorrect?” When logging into the service, the user is asked to indicate which of the listed information is incorrect. Based on the results of the analysis of the information presented in the application, the user is sent a message about the inclusion (adjustment) of the data in the Unified Register or about the absence of grounds for inclusion (adjustment) of the information.

The “Frequently Asked Questions” section of the electronic service contains the Procedure for submitting information by SMEs to in electronic format through the official website of the Federal Tax Service of Russia on the Internet. According to this Procedure, for SMEs to submit information in electronic form about manufactured products, partnership programs, as well as contracts (agreements) for the purpose of maintaining the Unified Register, they should:

The Procedure describes step by step the creation of a new document, editing a previously generated document, and changing its status, so that users should not have any difficulties using the electronic service.

Conclusion

It is economically beneficial for SMEs if the information contained in the Unified Register is complete and reliable. The presence of an organization (entrepreneur) in the Unified Register gives the right to “tax holidays”, support measures established by Law No. 209-FZ, and also opens access to public procurement. In this regard, it would not be superfluous to note that from 2017 to contract system unitary enterprises are connecting, which means an increase in demand for goods (work, services) of SMEs.

All-Russian Classifier of Types of Economic Activities (OKVED2) OK 029-2014 (NACE Rev. 2) (OKVED 2 NACE Rev. 2), approved. By Order of Rosstandart dated January 31, 2014 No. 14-Art. Specified classifier for targets state registration legal entities and individual entrepreneurs have been used since July 11, 2016 (see also Letter of the Federal Tax Service of Russia dated June 24, 2016 No. GD-4-14/11306@).

All-Russian classifier of products by type of economic activity OK 034-2014 (KPES 2008), approved. By Order of Rosstandart dated January 31, 2014 No. 14-Art. (Changes 9/2016 OKPD 2, 10/2016 OKPD 2, adopted by orders of Rosstandart dated 05/12/2016 No. 310-st, 311-st, entered into force on 07/01/2016 with the right of early application in legal relations arising from 01/01/2014. )

Federal Law of July 18, 2011 No. 223-FZ “On the procurement of goods, works, and services by certain types of legal entities.”

Federal Law of 04/05/2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs.”

Federal Law of July 3, 2016 No. 265-FZ “On Amendments to the Federal Law “On the Development of Small and Medium-Sized Businesses in the Russian Federation” and certain legislative acts of the Russian Federation.”

Federal Law of December 29, 2015 No. 408-FZ “On Amendments to Certain Legislative Acts of the Russian Federation.”

Federal Law of June 23, 2016 No. 222-FZ “On Amendments to Certain Legislative Acts of the Russian Federation.”

Clause 1 of Art. 6 and paragraph 2 of Art. 10 of Federal Law No. 408-FZ.

https://www.nalog.ru/rn77/related_activities/regbusiness/reestrquetoin/por_sved_site.

Pursuant to Art. 16 of the Federal Law of 04/06/2011 No. 63-FZ “On electronic signature» The Ministry of Telecom and Mass Communications, as a federal executive body authorized in the field of using electronic signatures, accredits certification centers.

Federal Law of July 3, 2016 No. 321-FZ “On amendments to certain legislative acts of the Russian Federation on the procurement of goods, works, services to meet state and municipal needs and the needs of certain types of legal entities.”

We talked about the conditions under which an organization or individual entrepreneur is classified as a small or medium-sized enterprise in ours. Information about such organizations and individual entrepreneurs is entered into the Unified Register of Small and Medium-Sized Enterprises (also the register of small and medium enterprises, the register of small and medium enterprises) (). We will tell you more about the register of small and medium-sized businesses in this material.

What information is contained in the unified register of emergency services?

The Unified Register of Small and Medium-Sized Enterprises contains the following information about small and medium-sized enterprises (Part 3, Article 4.1 of Federal Law No. 209-FZ of July 24, 2007):

name of the organization or full name IP;
location of the organization or place of residence of the individual entrepreneur;
date of entering information about the organization or individual entrepreneur into the register of small and medium-sized businesses;
category of small or medium-sized enterprise (microenterprise, small enterprise or medium enterprise);
an indication that the organization (IP) is newly created (newly registered);
information about OKVED codes contained in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs;
information contained in the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs about licenses received;
information about the products produced by the organization, individual entrepreneur (in accordance with OKPD) with an indication of the compliance of such products with the criteria for classification as innovative products, high-tech products;
information on the inclusion of an organization, individual entrepreneur in the registers (lists) of small and medium-sized businesses - participants in partnership programs between legal entities that are customers of goods, works, services in accordance with “On the procurement of goods, works, services by certain types of legal entities” and entities small and medium-sized businesses;
information about the existence of contracts in the organization, individual entrepreneur in the previous calendar year, concluded in accordance with Federal Law dated 04/05/2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”, or contracts, prisoners in accordance with Federal Law dated July 18, 2011 No. 223-FZ;
other information included in the unified register of small and medium-sized businesses in accordance with federal laws or regulatory legal acts of the Government of the Russian Federation.

Who maintains the register of small and medium-sized businesses?

The register of small and medium-sized businesses is maintained by the Federal Tax Service (FTS) (Part 1 of Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ, clause 1 of the Regulations on the Federal Tax Service, approved by Government Decree of September 30, 2004 No. 506).

How is the register of small and medium enterprises formed?

The Federal Tax Service enters and removes information about organizations and individual entrepreneurs from the unified register of SMEs, in particular, on the basis of:

information contained in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs;
provided information on the average number of employees for the previous calendar year;
information on income received from business activities for the previous calendar year;
information contained in documents related to the application of special tax regimes in the previous calendar year.

The Federal Tax Service enters most of the information into the register of small enterprises independently on August 10 of the current calendar year based on information that the tax department has as of July 1 of the current year (clause 1, part 5, article 4.1 of the Federal Law of July 24, 2007 No. 209- Federal Law).

In relation to newly created organizations and newly registered individual entrepreneurs, the main part of the information is added by the Federal Tax Service to the register on the 10th day of the month following the month of entering information into the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs on the creation of an organization or state registration of individual entrepreneurs (clause 2, part 5, article 4.1 of the Federal Law dated July 24, 2007 No. 209-FZ).

The procedure for changing, as well as excluding information from the unified register of small businesses is specified in Part 5 of Art. 4.1 of the Federal Law of July 24, 2007 No. 209-FZ.

For example, if an organization or individual entrepreneur did not submit information on the average number of employees for the previous calendar year or tax reporting that would allow determining the amount of income, or such organizations and individual entrepreneurs no longer meet the conditions for small and medium-sized enterprises, they are excluded from the register on August 10 of the current calendar year year (clause 5, part 5, article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ).

Register of small and medium enterprises: check the enterprise

Information contained in the unified register of SMEs is posted on the official website of the Federal Tax Service on the 10th day of each month and is publicly available for 5 calendar years following the year of placement of such information (Part 9, Article 4.1 of the Federal Law of July 24, 2007 No. 209 -FZ).

You can check whether an organization or individual entrepreneur is included in the small business register.

By indicating one of the details (TIN, OGRN, OGRNIP, name of organization, full name of individual entrepreneur) in the service “Unified Register of Small and Medium-Sized Enterprises”, you can obtain an extract from the register of small and medium enterprises. It can be exported to Excel, forwarded electronically, or printed in the form of registry information that is signed with an enhanced qualified electronic signature and is legally binding in accordance with

We check whether your organization is a small or micro-enterprise.

In the review you will find out what are the criteria for small businesses, the number of small businesses and micro-enterprises, who belongs to small businesses, regardless of the taxation system in 2019.

It is generally accepted that most companies operating on the simplified tax system are small businesses. That a “baby” can be any enterprise with small income. But that's not true. The term " small businesses» also applies to . In short, small businesses include commercial organizations:

business companies and partnerships (with the exception of state and municipal unitary enterprises);
production and consumer cooperatives;
peasant (farm) farms;
individual entrepreneurs.

satisfying the established criteria.

Note: If you don't have commercial organization, then it will not be in the SME register.

How to understand Is your company classified as a small business??

The criteria by which firms are classified as small businesses are listed in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ“On the development of small and medium-sized businesses in the Russian Federation.” There are three criteria for a small business. TO small and medium-sized businesses include business societies, business partnerships, production cooperatives, agricultural consumer cooperatives, peasant (farmer) households and individual entrepreneurs registered in accordance with the legislation of the Russian Federation and meeting the conditions established by part 1.1 of Article 4, who have:

total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations (associations), charitable and other foundations, organizations that do not belong to small and medium-sized businesses, in their authorized capital does not exceed 25%;
Note: part 1 art. 4 of the Federal Law of July 24, 2007 No. 209*FZ "On the development of small and medium-sized businesses in the Russian Federation", "Commercial and non-profit organizations"
average number employees for the previous calendar year does not exceed 100 Human
Note: clause 2, part 1, art. 4 of Law No. 209-FZ
Note: Micro-enterprise - up to 15 people
revenue from the sale of goods, works, services excluding VAT for the previous calendar year does not exceed 800 million rubles clause 3, part 1, art. 4 of Law No. 209-FZ; para. 3 clause 1 of the Decree of the Government of the Russian Federation dated 02/09/2013 No. 101 "On the maximum values of revenue from the sale of goods (works, services) for each category of small and medium-sized businesses"
Note: For micro-enterprises, the revenue limit is 120 million rubles.

The last two criteria must be satisfied by and in order to be considered small businesses.

Information about the company and the entrepreneur is entered into a special register, which the Federal Tax Service of Russia forms annually on August 1, as of July 1. The data was first included in the register in 2016. An exception is consumer cooperatives (except for agricultural and newly created ones). Information about them will be included in the register in 2017 (letter of the Federal Tax Service of Russia dated August 25, 2016 No. SA-4-14/15649).

An income limit has been approved for small businesses - “little ones”

From 08/01/2016, the financial criterion for classifying a business as small or medium-sized will not be sales revenue, but the criterion “Income from business activities” will be introduced. When calculating income, you will have to take into account income from all types of activities, and the calculation rules will be taken from the Tax Code of the Russian Federation. Income must be determined on the basis of declarations under the simplified tax system, UTII and income tax. This means that the status of a small enterprise no longer needs to be confirmed by any additional documents. At the same time, the maximum values themselves in ruble terms will remain the same.

Note: Decree of the Government of the Russian Federation dated April 4, 2016 No. 265

Thus, for micro-enterprises, the amount of income received from business activities for the previous calendar year should not exceed 120 million rubles. And for small and medium-sized businesses – 800 million and 2 billion rubles, respectively.

From August 2016, other criteria by which an enterprise can be recognized as a “baby” will also change. Find out more about the upcoming changes said a representative of the Russian Ministry of Economic Development.

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CRITERIA FOR A SMALL ENTERPRISE

Classification of organizations and individual entrepreneurs as small and medium-sized enterprises

Note: In .pdf format

from July 5, 2015
from January 1, 2016
from August 6, 2017
from December 5, 2017
from December 1, 2018 new !

Important!

You will lose your small business status, if the amount of income or the average number of employees exceeds the limit values three consecutive calendar years(Part 4 of Article 4 of the Law of July 24, 2007 No. 209-FZ). At the same time, the company will be excluded from the register no earlier than July 1, 2019 (letter of the Federal Tax Service of Russia dated August 23, 2016 No. SA-4-14/15480).

Attention!

Small business status does not depend on which tax system you use.

There are no documents or certificates for classification as small, medium-sized businesses or micro-enterprises. Only indicators according to the law.

Some medium-sized enterprises will be allowed to have more workers
Companies operating in the field light industry, it will now be easier to maintain the status of a medium-sized enterprise. For them, the Government of the Russian Federation may establish a special preferential criterion based on the average number of employees. Federal Law of July 26, 2017 No. 207-FZ
By general rule the average number of employees of “middle peasant” enterprises for the previous calendar year should not be more than 250 people. A preferential criterion can be established for enterprises whose main activity (i.e. generating at least 70% of all income) is carried out within the framework of class 13 “Production of textiles”, class 14 “Production of clothing”, class 15 “Production of leather and leather goods" section C "Manufacturing industries" in OKVED.

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Conditions for entering information about JOINT STOCK COMPANIES into the ERSMB
Why is our JSC not in the register of small enterprises?
The Unified Register contains information about joint stock companies that meet the conditions established by subparagraphs "b" - "d" of paragraph 1 of part 1.1 of article 4 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" , lists of which are submitted to the Federal Tax Service of Russia CJSC "MICEX Stock Exchange", the Ministry of Education and Science of Russia, the Skolkovo Foundation and the Ministry of Economic Development of Russia in pursuance of paragraphs 1 - 4 of part 6 of article 4.1 of the said Federal Law.
If the joint stock company does not meet any of the above conditions and is not included in the lists submitted to the Federal Tax Service of Russia by suppliers, there are grounds for entering information about such in the Register joint stock company not currently available. Letter of the Federal Tax Service No. GD-4-14/3271@ dated 02/21/2017

If everything is fine with the composition of your participants and founders initially, you need to focus on more volatile indicators - revenue and the average number of employees. Based on these two indicators, in 2016 your enterprise can be considered small under the following conditions:

in 2013, 2014 and 2015 headcount and revenue indicators were not higher than the maximum.

Thus, small enterprises can be those who pay taxes according to the general regime (OSNO), and those (“simplified”), or (“imputed”) or Unified Agricultural Tax.

There is no need to specifically register anywhere as a small business entity.

You don't need any certificate to prove your small business status.

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Is the enterprise on the simplified tax system classified as a small enterprise?

The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with.

Note: Executive authorities and local governments that provide support to small and medium-sized businesses maintain registers of entities receiving such support. But the presence of your enterprise in such a register, in general, does not provide a 100% guarantee that it is small. And vice versa, if an enterprise is not in such a register, this does not mean that it is not small.

From January 2017, “micro-enterprises” will have the right to organize simplified personnel document flow

In particular, the named entities may not accept local acts, containing norms labor law, such as (): ; wage regulations; bonus regulations; shift schedule, other documents.

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Can any government agency require a company to confirm its status as a small company?

When submitting financial statements using simplified forms to the Federal Tax Service, you do not need to confirm the status of a small enterprise in any way. But necessary information Tax authorities may request additional information. Including during a tax audit. At the same time, it is important to understand that regulatory authorities, even without the participation of the payer, can collect information about which category it belongs to. Therefore, if your enterprise is not recognized as a small enterprise according to the criteria, you should not submit the same financial statements using simplified forms; you need to submit general accounting forms.

What BENEFITS are provided for small businesses?

Accountants need to be aware of two main benefits afforded to small companies.

First, if your company is a small enterprise, then from June 1, 2014 you may not set a cash limit (paragraph 10, paragraph 2). That is, you can accumulate as much money in your cash register as you want. To take advantage of this benefit, please state that you are storing cash at the cash register with no balance limit.

Note: This benefit applies to all entrepreneurs, even those who are not small businesses.

Second, small businesses have the right to use simplified methods of accounting (clause 4). You need to know that entrepreneurs do not keep accounting records, so this relaxation is not relevant for them. But for small companies, abbreviated forms of financial statements are provided. They also don’t have to make appendices to the reporting if there is no important information that requires decoding for controllers or founders (clauses 6 and 6.1 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010). A microenterprises They may even use a continuous method of registering business transactions.

In addition, small companies are not subject to a number of regulations that are mandatory for others. The corresponding clause is contained in the accounting regulations themselves, so read regulations more carefully. For example, representatives of small businesses may not apply PBU 2/2008 “Accounting for construction contracts”, PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”.

If this is necessary, small enterprises can reduce (clause 3 of the information of the Ministry of Finance of Russia No. PZ-3/2012). All this is prescribed in the accounting policies of the organization.

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What benefits are available to small businesses and micro-enterprises?

Small enterprises, subject to certain conditions, can:

apply ;
conduct in a simplified manner;
pay regional single tax on the simplified tax system and special tax service at a zero rate (for individual entrepreneurs);
participate in government procurement as a priority;
avoid non-tax audits;
receive subsidies to support small businesses.

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How many small businesses are there in Russia?

At the beginning of 2014, according to data from Rosstat of the Russian Federation, there were 5.6 million small and medium-sized companies in Russia. Of these, 3.5 million (62.8%) are individual entrepreneurs, and approximately 1.8 million (32.7%) are micro-enterprises. The latter include companies with revenues of up to 60 million rubles per year and the number of employees up to 15 people. Together, both of these categories make up 95.5% of small and medium-sized businesses in Russia.

Only 235 thousand companies (4.2% of the total) are small companies. They have a turnover of up to 400 million rubles and employ up to 100 people. The category of medium-sized businesses includes about 17 thousand companies, or only 0.3% of the total number of small and medium-sized firms. The flagships have a turnover of up to 1 billion rubles and a staff of up to 250 employees.

In 2016, there were 5.84 million SMEs in Russia, 95% of which were micro-businesses with fewer than 15 employees. The sector employs 18 million people (25% of all employees).

View the Unified Register of Small and Medium Enterprises

On December 29, 2015, Federal Law No. 408-FZ “On Amendments to Certain Legislative Acts of the Russian Federation” was adopted, providing for the creation of a unified register of small and medium-sized businesses by August 1, 2016.

Maintaining a unified register of small and medium-sized businesses is carried out by the Federal Tax Service.

How can an organization get included in the register of SMEs?

Information about legal entities and individual entrepreneurs is entered into the Unified Register of Small and Medium-Sized Enterprises annually on August 10 of the current calendar year based on information available to tax authorities as of on July 1 the current calendar year. The requirement for the total share of participation of legal entities that are not SMEs in the authorized capital of an LLC in order to enter information about such companies into the Register is taken into account when entering information into the Register, starting from 2017.

If, before the Register information was updated on August 10, 2017, the LLC participant was not a SME (information about it could not be included in the Register until that moment), the conditions for the total participation share are not considered met.

Thus, if an LLC as of July 1, 2017 did not meet the condition for the total share of participation of legal entities that are not SMEs, then information about it is not contained in the Register.

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What to DO if the Federal Tax Service FORGOT to enter into the “Unified Register of Small and Medium-Sized Enterprises”
If the taxpayer discovers that there is no information about himself in the “Unified Register of Small and Medium-Sized Enterprises”, he must fill out an application. Formation and submission of an application is carried out through the website of the Federal Tax Service of Russia in the section “Other functions of the Federal Tax Service - Unified Register of Small and Medium Enterprises - “Are you not in the register or the data is incorrect? "
When filling out an application to correct the information reflected in the Unified Register of SMP, taxpayers need to pay attention to the correctness of the reflection of the details “IFTS at the place of registration of the taxpayer,” namely, the Federal Tax Service Code at the place of registration. If this information is filled out incorrectly, the taxpayer's Application will not be considered.
No one will be removed from the register of small and medium-sized businesses before 2019
The three-year rule applies. Those. The category of a small or medium-sized enterprise can be changed if its indicators were above or below the income and number of employees thresholds for 3 consecutive calendar years.
Companies and individual entrepreneurs were included in the register of small and medium-sized businesses according to their status for 2016 (i.e., according to data for the previous year 2015). Accordingly, for the first time, the category of a small or medium-sized enterprise included in the register may be changed when the register is formed as of July 1, 2019 (based on data for 2018).

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New procedure for submitting legal copies of accounting (financial) statements to statistical authorities. The order was developed in connection with amendments to the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

On August 1, it is planned to make the first edition of the unified register of small and medium-sized businesses (hereinafter referred to as the register of SMEs) publicly available. Let us remind you that Art. 4.1 of the Federal Law of July 24, 2007 No. 209-FZ " " (hereinafter referred to as the law on the development of SMEs), which provides for the creation of this new information resource, began its operation in early July (clause 3 of article 10 of the Federal Law of December 29, 2015 No. 408-FZ ""; hereinafter referred to as Law No. 408-FZ).

According to the idea of the authors of the law, the register of SMEs will combine information about all legal entities and individual entrepreneurs, without exception, that meet the conditions for classification as SMEs and will allow these business entities to avoid the need to confirm their status as a small or medium-sized enterprise each time applying for government support, as well as participating in government procurement. And besides, the press service of the Russian Ministry of Economic Development adds, the creation of such a register will make it possible to reduce costs large companies in connection with the search for potential suppliers from among small and medium-sized enterprises and improve the quality of development of measures to support small and medium-sized businesses.

The status of an SME gives an individual entrepreneur or legal entity a number of advantages compared to big business. Thus, they enjoy the right to simplified proceedings accounting And cash transactions, simplified procedure for statistical control. SMEs also have advantages when participating in the placement of state and municipal orders. In addition, a special procedure for the privatization of leased state and municipal real estate applies to them.

Also, the status of an SME is required to be excluded from the inspection plan within the framework of “supervisory holidays” from the beginning of 2016 to December 31, 2018. Let us remind you that “supervisory holidays” apply to almost all types of supervisory and control activities and exempt all small and medium business(, clause 1, part 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ "",). However, in order to take advantage of all these privileges, entrepreneurs have to collect, sometimes, a substantial package of documents. And going through the required procedures often takes a businessman not only time, but also money. The SME register is designed to free small and medium-sized businesses from a number of bureaucratic procedures.

Let's look at what the new registry is and how its creation will affect Everyday life small and medium business.

What information will be included in the register of SMEs?

First of all, it is necessary to emphasize once again that the presence of information about a particular business entity in the register of SMEs automatically confirms its compliance with the criteria defined by the law on the development of SMEs. This is the main idea of the developers, the implementation of which should make life easier Russian entrepreneurs ().

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The current version of the law on the development of SMEs contains a list of information about the SME entity that is included in the register. Thus, the register will include information about:

registration data of an economic entity (name, TIN, location, SME category, OKVED code, etc.);
licenses available to the enterprise or individual entrepreneur;
manufactured products, indicating the compliance of such products with the criteria for classification as innovative products, high-tech products;
inclusion of a legal entity or individual entrepreneur among the participants in partnership programs in accordance with Federal Law No. 223-FZ of July 18, 2011 (hereinafter referred to as Law No. 223-FZ);
the availability of contracts for the SME in the previous calendar year, concluded in accordance with the Federal Law of April 5, 2013 No. 44-FZ " " and (subclause 1 - 11, part 3, article 4.1 of the law on the development of SMEs).

In addition to this information, as a result of the July amendments, it was possible to supplement the SME register additional information on business entities in accordance with the requirements of other federal laws, or by government decision. However, this feature has not yet been implemented in practice ().

Thus, the new information resource will not only confirm the status of a SME, but will also tell potential customers of products and services about the prospects for cooperation with a particular enterprise or individual entrepreneur.

How the register will be filled with information about SMEs

The Federal Tax Service of Russia is responsible for maintaining and filling the SME register with data. It will also provide access to it, which will be open and free. As representatives of the service note, the contents of the register will be available on the official website of the Federal Tax Service of Russia. Access to the information resource will be provided in the section electronic services on the website www.nalog.ru (, response to the appeal published on the official website of the Federal Tax Service of Russia "www.nalog.ru", June 2016).

As the Ministry of Economic Development of Russia has repeatedly emphasized, the assignment of SME status to business entities and the entry of data about this into the register of SMEs will occur automatically, based on the data already available to federal authorities. Separately, the absence of additional administrative procedures related to the provision by entrepreneurs and legal entities of additional documents for this. Thus, the register of SMEs will be formed based on the information:

contained in tax reporting (documents related to the application of special tax regimes);
contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs;
received from other government bodies and authorized organizations (,).

Thus, the completeness and reliability of the information contained in the register depends not only on the quality of work of the operator of the information resource, but also on the discipline of the SMEs themselves. However, SMEs will provide information on their products, participation in partnership programs with customers, and the availability of concluded government contracts independently in the form electronic documents, through the functionality of the website of the Federal Tax Service of Russia using a qualified electronic signature ().

However, there is no special procedure for verifying the accuracy of information entered into the register. As noted by the Russian Ministry of Economic Development, small and medium-sized enterprises will independently bear the risks of providing false information. And in relation to the data on the basis of which the Federal Tax Service of Russia enters information, the usual verification procedures used to verify the information contained in the tax reporting submitted by entrepreneurs are applied.

Information about legal entities and individual entrepreneurs that meet the conditions for classification as SMEs established by Art. 4 laws on the development of SMEs will be entered into the register annually on August 10 based on the data available to the Federal Tax Service of Russia as of July 1 of the current calendar year. Thus, as noted in the press service of the Ministry of Economic Development of Russia, if, for example, an individual entrepreneur or legal entity did not provide information on the average number of employees for the previous calendar year, or tax reporting that allows determining the amount of income received from business activities, the Federal Tax Service of Russia will not submit enterprise in the unified register of small and medium-sized businesses in the current year ().

It should also be noted that the initial version of the register of SMEs will include both legal entities and individual entrepreneurs that meet the requirements of the law on the development of SMEs as amended, in force before January 1, 2016, and legal entities created in the period from December 1, 2015 to July 1, 2016 . Also on August 1, information about production cooperatives, agricultural consumer cooperatives, peasant (farm) enterprises that were created in the period from December 1, 2015 to July 1, 2016, as well as information about individual entrepreneurs registered in the period from January 1, 2016 to July 1, 2016 (,) . Thus, taking into account the provided transition period, on August 1, all enterprises and individual entrepreneurs that meet the criteria of a SME at the time of launching the information resource should be included in the register. At the same time, those SMEs that already meet the requirements and receive state support before August 1 of this year will remain eligible for it until the end of 2016 ().

What will happen to data on SMEs after being included in the register?

It should be added that the data of the register of SMEs, in case of a change in their status, will be updated monthly, also on the 10th day of the month following the month in which the Federal Tax Service of Russia received updated information. Thus, information about:

changing the registration data of SMEs;
legal entities, individual entrepreneurs that have ceased their activities;
manufactured products, participation in the procurement of goods, works, services for the needs of government bodies, local governments and certain types of legal entities (,).

Information about the SME entity will be stored in the register for five calendar years, and, as explained in the press service of the Ministry of Economic Development of Russia, regardless of whether the SME entity has retained its status or not. And if an entrepreneur is excluded from the register of SMEs, then only a corresponding note will be made in the register, but data about this business entity will remain in the list for the entire five-year period (,).

Those SMEs that:

did not submit to the Federal Tax Service of Russia information on the average number of employees for the previous calendar year;
did not report on taxes paid;
no longer meet the conditions for classification as a SME in accordance with Art. 4 of the law on the development of SMEs, as well as whose activities have been terminated in accordance with the established procedure (,).

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The launch of a unified register of SMEs will be a tangible help in the development of small and medium-sized businesses. Moreover, it is important that the beneficiaries of this process are primarily entrepreneurs, not officials. In this case it is necessary that Information system worked without failures from the very first day - after all, the success of a particular commercial enterprise may depend on this.

At the same time, Deputy Executive director"SUPPORTS OF RUSSIA" on legal issues and expertise Ivan Efremenkov hopes that entrepreneurs will not face refusals to provide state support due to the lack of information about them in the register after its launch. “But we plan in the first months of the register’s operation to monitor, together with entrepreneurs, the quality of its work and promptly inform the structures responsible for the work of this information resource about identified shortcomings,” the expert emphasized.

However, experts expect that real effect Entrepreneurs will be able to benefit from the proposed innovations immediately after the launch of the register. Let us remind you that the debut of this information resource will take place on August 1.

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