Small business description. New criteria for defining small and medium-sized businesses. What are the benefits for small businesses, microenterprises

Recently, a lot of attention has been paid to small and medium-sized businesses in our country. and those belonging to these business categories may enjoy several benefits, including:

the possibility of using special tax regimes, reduced tax rates and other tax benefits;
the right to use simplified procedures and forms of accounting and static reporting;
the opportunity to participate in projects of state support for small businesses and receive subsidies from the state budget.

Recently, the fact of referring a subject to a small business has become of great importance in the field of public procurement: such participants in the announced requests for proposals, under other equal conditions, are given priority over competitors. Some competitions are initially held on the condition that only small / medium-sized businesses can apply for participation in them, and their status must be confirmed.

How do you determine which category of entrepreneurs you belong to? The criteria for assigning an individual entrepreneur or a legal entity to any of the categories are specified in the Federal Law No. 209-FZ of July 24, 2007, aimed at the development of small forms of entrepreneurship in the country.

In 2015, the criterion for the amount of revenue was doubled, and in 2016 another amendment was made to the law, which began to operate in August. Now, instead of proceeds from sales, all income from business activities should be taken.

Important! Business income is calculated according to the rules of the Tax Code of the Russian Federation. That is, you simply take its value from the declaration on / UTII / income tax, depending on the regime.

Let's combine the criteria into one table:

Criteria	Content	Criterion value
Capital structure (only for legal entities)	Total share in the authorized capital: RF, constituent entities of the RF, municipalities, public and religious organizations, charitable organizations and foundations	No more than 25%
Capital structure (only for legal entities)	Share of participation in the authorized capital of foreign legal entities, the total share of participation owned by one or more legal entities that are not small / medium-sized businesses	Not more than 49%
Amount of workers	Average number of employees for the previous calendar year	Up to 15 - micro-enterprises; From 16 to 100 - small business; From 101 to 250 - medium business
Business income	Business income calculated in accordance with the Tax Code of the Russian Federation	Up to 120 million rubles. - micro-enterprises; Up to RUB 800 million - small business; Up to 2 billion rubles. - medium business

Legal entities use all three criteria, individual entrepreneurs use only two: the number of employees and the amount of income.

The number must take into account all employees, including those who work under the GPA, in combination of positions. Employees of branches / representative offices / separate subdivisions legal entities must also be counted.

The income limit was changed back in July 2015, the previous limits were doubled by the Government of the Russian Federation: earlier they were 60, 400 and 1,000 million rubles, respectively.

Separately, we note that to obtain the status of a small business, individual entrepreneur or legal entity must meet the specified criteria for three years (this period was also increased by the last Resolution of the Government of the Russian Federation, previously it was two years). A similar situation arises with the loss of the status of a small business and moving to the next business category. That is, if you are now a small business, then even if you exceed the number or revenue limit next year, you will still be a small business. To move to a medium-sized business group, the limits must be violated for three years.

Due to the recent changes, now the status of small business does not need to be confirmed - it is automatically assigned based on the data of your tax returns. In this case, for the analysis, income is taken from the declaration for the previous year.

From the latest news, it is worth noting that since August 2016, the Federal Tax Service has been forming a register of small businesses, where it enters everyone who belongs to it. This, again, will simplify the work for small businesses, since in order to receive the benefits they are entitled to, they will not have to provide additional documents: the presence of a company in the register already confirms its belonging to a small business.

The register is available on the website Tax.ru.

Here you can view the data for yourself or your counterparties through the "Register Search" service. To do this, in the search field, you need to enter the TIN or OGRN or OGRNIP or the name of the legal entity or the full name of the individual entrepreneur.

Small business is an organization that falls under the criteria defined in the law "On the development of small and medium-sized businesses in Russian Federation".

Criteria for classifying an organization as a small business

Any organization can be classified as a small business if it meets all the criteria specified in the table:

	Criterion	Limit value
	The total share of participation in the authorized capital of an organization of the Russian Federation, constituent entities of the Russian Federation, municipalities, public, religious organizations, foundations
	The total share of participation in the authorized capital of the organization of foreign organizations
	The total share of participation in the authorized capital of the organization of other organizations that are not small and medium-sized businesses
	Average number of employees for the previous calendar year	100 people
	Revenue from the sale of goods (works, services) excluding VAT for the previous calendar year	800 million rubles

The organization will lose the status of a small business entity if the limit value is exceeded:

criteria 1, 2 or 3 - from the date when the change in shares in the authorized capital will be registered in the Unified State Register of Legal Entities;
criterion 4 or 5 for three consecutive calendar years - after these three years, i.e. in the fourth year.

Example. Determination of the organization's compliance with the criteria of a small business entity

In the authorized capital of the organization during 2013 - 2016. the RF, subjects of the RF, municipalities, foreign, public, religious organizations, foundations and organizations that are not subjects of small business are not involved. The values of the remaining criteria for recognizing an organization as a small business entity were as follows.

Since the average number of employees and the organization's revenue did not exceed the limit values for three consecutive years (2013 - 2015), the organization is recognized as a small enterprise in 2016.

Small business benefits

Organizations - small businesses can keep simplified accounting and prepare simplified financial statements, including:

Also, small businesses have the right not to set a limit on the cash balance. That is, they can accumulate money at their checkout as much as they want.

In addition, a moratorium has been established on non-tax audits, namely: from January 1, 2016 to December 31, 2018, almost all scheduled non-tax audits of small businesses are prohibited.

Changes in current legislation

This register will include information about all companies that meet the criteria for classification as an SMP.

The register will be kept by the Federal Tax Service and posted on its website.

However, according to general rule, companies do not need to submit any additional information to the Federal Tax Service.

The register will be formed on the basis of the information contained in the Unified State Register of Legal Entities, information on average headcount employees for the previous calendar year and indicators of tax reporting submitted to the Federal Tax Service in accordance with the requirements of the Tax Code of the Russian Federation.

From August 1, 2016, the criteria for classifying organizations as small businesses will change, in particular:

the criterion "average number of employees" will replace the criterion "";
instead of the criterion "revenue", the criterion "income" will be applied. Moreover, all income of the organization, accounted for for tax purposes, including non-operating income, will be taken into account. The maximum amount of such income will be 800 million rubles for small businesses.

Still have questions about accounting and taxes? Ask them on the accounting forum.

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Small and medium-sized enterprises (SMEs) in 2019-2020 are medium, small and micro-enterprises.

Small and Medium Business Criteria

Small business criteria- the average number of employees is not more than 100 people and income is not more than 800 million rubles. Minimum 51% authorized capital LLC must be owned by individuals or organizations - SMP. The share of organizations that do not belong to the SME should not exceed 49%, the share of the state, regions or NPOs - 25% (subparagraph “a” of paragraph 1 of part 1.1 of article 4 of Law N 209-FZ).

Microenterprise criteria- the average number of employees is no more than 15 people and income is no more than 120 million rubles. Restrictions on the structure of the authorized capital are the same as for small businesses.

Medium Enterprise Criteria- the average headcount is no more than 250 people and an income of no more than 2 billion rubles. Restrictions on the structure of the authorized capital are the same as for small businesses.

The average headcount and income are estimated for the previous year, the income is calculated according to the data tax accounting without VAT.

All SMEs are included in a special register on the FTS website - rmsp.nalog.ru. If you did not find your SMP there, send an application for checking the registry information - rmsp.nalog.ru/appeal-create.html.

Small business criteria 2019-2020 in the table

Criterion	Limit value
Average number of employees for the previous calendar year	≤ 100 people
	≤ 25%
The total share of participation of other organizations that are not subjects of small or medium-sized businesses, as well as foreign organizations	≤ 49%
	≤ 800 million rubles	Resolution of the Government of the Russian Federation of 04.04.2016 No. 265 (effective from 1 August 2016)

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Small businesses don't need to prove their status. All the necessary information on compliance with the criteria, as before, the tax authorities receive from the reporting. Income data is confirmed by tax registers. Companies on the simplified tax system have a book for recording income and expenses. The composition of the founders can be confirmed using a decision on the establishment of an LLC or an extract from the Unified State Register of Legal Entities (Art.11 Federal law dated 08.02.1998 No. 14-FZ).

Microenterprise: criteria 2019-2020 (table)

A micro-enterprise is also a small business enterprise (LLC or individual entrepreneur), for which the law sets its own values for revenue and the number of employees.

Criterion	Limit value	Limit value document
Average number of employees for the previous calendar year	≤ 15 people	Art. 4 of the Federal Law of 24.07.2007 No. 209-FZ
The total share of participation in the authorized capital of the company of the constituent entities of the Russian Federation, municipalities, public and religious organizations and foundations	≤ 25%
Total share of participation of other organizations that are not SMEs, as well as foreign organizations	≤ 49%
Income from activities (the sum of revenue and non-operating income) for the previous calendar year (excluding VAT)	≤ 120 million rubles	Resolution of the Government of the Russian Federation of 04.04.2016 No. 265

Small and medium-sized businesses (SMEs) are organizations and individual entrepreneurs that, in accordance with certain conditions, refer to small and medium-sized enterprises and information about which is indicated in unified register such entities (clause 1 of article 3 of the Federal Law of July 24, 2007 No. 209-FZ). It is convenient to be an SME and especially a small enterprise, because small enterprises, for example, can general case keep simplified accounting and prepare simplified financial statements. Small businesses may not approve the cash balance limit (clause 2 of the Central Bank of Russia Directive No. 3210-U dated 11.03.2014). At many small enterprises in 2020 it is impossible to carry out scheduled inspections (but we are not talking about inspections by the Federal Tax Service or the FSS) (part 3.1 of article 1, article 26.2 of the Federal Law of December 26, 2008 No. 294-FZ).

Small and Medium Enterprises: Criteria 2020

The criteria for small businesses in 2020 are established by Art. 4 of the Federal Law of 24.07.2007 No. 209-FZ.

For small and medium-sized businesses, we group the 2020 criteria in tables.

At the same time, we will divide such criteria into 3 groups: legal criteria, criteria for number and criteria for income. If a business entity or business partnership meets at least one of the legal criteria, it is necessary to check their compliance with the headcount criterion (or rather the average number of employees for the previous calendar year) and the income criterion. But for production, consumer cooperatives, peasant (farmer) households and individual entrepreneurs, only the criteria of the number and income are important. Other conditions for them are not taken into account.

Legal criteria

For business companies and partnerships, the legal criteria for classifying an enterprise as a small business entity are as follows.

Form (features) of the organization	Conditions	Note
Any LLC	Condition 1: 1a) The total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other foundations (except for the total share of participation that is part of the assets of investment funds) in the authorized capital does not exceed 25%; 1b) the total share of participation of foreign organizations or organizations that are not SMEs does not exceed 49%	An LLC that satisfies Condition 1a) but does not satisfy Condition 1b) is recognized as an SME if such LLC meets Condition 4, 5 or 6
Any JSC	Condition 2: Shares traded on the organized securities market are classified as high-tech (innovative) sector of the economy	—
Any JSC	Condition 3: Shareholders - the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other foundations (with the exception of investment funds) own no more than 25% of voting shares, and shareholders - foreign organizations or organizations that are not SMEs, own not more than 49% of voting shares	—
Intellectual organizations	Condition 4: The activity consists in practical application(introduction) of the results of intellectual activity (computer programs, inventions, selection achievements, etc.), the exclusive rights to which belong to the founders (participants)	Founders (participants) are budgetary, autonomous scientific institutions or are budgetary, autonomous institutions educational organizations higher education
Skolkovo organizations	Condition 5: Have the status of "Skolkovo"	—
Organizations with a "special" founder	Condition 6: The founders (participants) are RUSNANO JSC or the Fund for Infrastructure and Educational Programs	—

Small and Medium Enterprises: 2020 Criteria by Headcount

Small and Medium Enterprises: Income Criteria

Please note that the NSR category is determined in accordance with the most significant condition (part 3 of article 4 of the Federal Law of July 24, 2007 No. 209-FZ). If, for example, the number of an LLC that meets the legal criterion can be considered a micro-enterprise, but its revenue for the past year is in the range of over 800 million rubles to 2 billion rubles inclusive, such an LLC will be considered a medium-sized enterprise.

Small and medium-sized enterprises: register

You can find out if your organization belongs to small or medium-sized businesses by using

SUBJECTS OF SMALL AND MEDIUM BUSINESSES consumer cooperatives and commercial organizations(with the exception of state and municipal unitary enterprises), as well as individuals entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activity without the formation of a legal entity (hereinafter -), peasant (farm) farms that meet the following conditions:

1) for legal entities
- total of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (joint) capital (mutual fund) of these legal entities should not exceed 25% (except for the assets of joint-stock investment funds and closed-end mutual investment funds),
- the share of participation belonging to one or more legal entities that are not small and medium-sized businesses should not exceed 25% (this limitation does not apply to business entities whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computing machines, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants) of such business entities - budgetary scientific institutions or created state academies sciences to scientific institutions or budget educational institutions higher vocational education or educational institutions of higher professional education created by state academies of sciences);

2) the average for the previous one should not exceed the following limit values of the average number of employees for each small and medium-sized business:
a) from 101 to 250 people inclusive for medium-sized enterprises;
b) up to 100 people inclusive for small businesses;
micro-enterprises stand out among small enterprises - up to 15 people;
(the average number of employees is determined taking into account all its employees, including employees working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions)

3) from the sale of goods (works, services) excluding added tax or the book value of assets (fixed assets and intangible assets) for the previous calendar year should not exceed the limit values:
- for micro-enterprises - 60 million rubles;
- for small businesses - 400 million rubles;
- for medium-sized enterprises - 1000 million rubles.

Dictionary of business terms. Academic.ru. 2001.

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