Consumer society refers to small businesses. What are the criteria for small and medium enterprises. How to determine how small business differs from medium and large

When taxed, they can count on state support in some areas of activity. Last year, the requirements that organizations and individual entrepreneurs must comply with as small and medium-sized businesses have changed. The 2017 criteria that determine whether a subject belongs to small businesses are contained in the updated provisions of the law dated July 24, 2007 No. 209-FZ and the Resolution of the Government of the Russian Federation dated 04.04.2016 No. 256 on income limits. In this article, we will look at these criteria and how to apply them.

Law 209-FZ: criteria for classifying small businesses

Individual entrepreneurs, organizations, peasant farms, industrial and consumer cooperatives can be classified as small and medium-sized enterprises if they meet certain conditions and limits established by law No. 209-FZ, and their income does not exceed the limits established by the Government of the Russian Federation No. 265. The system they use taxation does not affect this status in any way.

The main criteria for a small business are:

share of participation of other organizations in the capital (does not apply to individual entrepreneurs),
last year average headcount employees (does not apply to individual entrepreneurs without employees),
the amount of income for the last year.

The first criterion for classifying an enterprise as a small business is share limit- does not apply to the following companies:

JSC, whose shares belong to the shares of the innovative sector of the economy,
organizations applying in practice the results of intellectual activity, the rights to which belong to their founders - budgetary, educational and scientific institutions,
enterprises - participants of the Skolkovo project,
organizations whose founders provide state support innovation activities.

Such criteria for referring to small enterprises as the number of employees and income from 01.08.2016. defined in a new way:

instead of the average number of employees, now you need to take into account the average number of employees, which does not include external part-timers and employees under GPC contracts;
revenue as an independent criterion for classifying an enterprise as a small business entity is no longer applied - now it is necessary to take into account the total amount of the enterprise's income: revenue, non-operating income, the cost of property received free of charge, dividends and other incomes listed in Art. 250 of the Tax Code of the Russian Federation. The income indicator is taken from the tax return.

Small business criteria 2017 (table)

Criterion	Maximum value limit
Criterion	Microenterprise	Small business	Medium enterprise
Total share of participation in the authorized capital of LLC: RF, constituent entities of the RF, municipalities, public, religious organizations, charitable and other foundations; Foreign legal entities, legal entities that are not small and medium-sized enterprises (subparagraph "a", clause 1 of part 1.1 of article 4 of Law No. 209-FZ)
The average number of employees of individual entrepreneurs and organizations for the past year (clause 2 of part 1.1 of article 4 of law No. 209-FZ)		up to 100 people
Income of individual entrepreneurs and organizations received over the past year (Decree of the Government of the Russian Federation of 04.04.2016 No. 265)	120 million rubles	RUB 800 million	RUB 2 billion

What are the criteria for small businesses in 2017 applied by the Federal Tax Service

In 2016, the Tax Service created a unified register of small businesses, which can be found on the FTS website. It is formed on the basis of data from the Unified State Register of Legal Entities and Unified State Register of Legal Entities, declarations, a report on the average headcount and other indicators. The tax authorities explained how the register will be formed, taking into account the new criteria for classifying enterprises as small businesses in their letter dated 18.08.2016 No. 14-2-04 / 0870.

The category of a small business entity may change if, for 3 consecutive years, the limit values of the criteria for income and the number of employees are higher or lower than the established ones. This means that the status of a small business entity will remain, even if the criteria for medium, small and micro-enterprises are exceeded within a year or two.

In 2016, small enterprises were recognized as individual entrepreneurs and organizations whose revenue and number of employees did not exceed the limits during 2013-2015. The FTS takes into account new criteria for classifying an enterprise as a small enterprise in 2017 when it is included in the register of newly created individual entrepreneurs and organizations, and the first changes in the status of current small enterprises will occur only in 2019.

Small businesses, if they are included in the unified register, should not confirm their status.

JSC - small enterprise (criteria for attribution)

The small business sector can include and joint-stock company if it meets the requirements of Art. 4 of Law No. 209-FZ. For JSC, the criterion that determines belonging to a small enterprise is income, as well as the number of employees corresponding to the same limits as for other organizations (clauses 2 and 3 of part 1.1 of article 4 of Law No. 209-FZ, Resolution of the Government of the Russian Federation of 04/04/2016 No. 265).

Mandatory audit: 2017 criteria for a small business

Should small businesses go through a statutory audit? According to the law of 30.12.2008 No. 307-FZ, in particular, the following are subject to compulsory audit (Article 5 of Law No. 307-FZ):

all joint stock companies,
organizations whose revenue excluding VAT for the previous reporting year exceeded 400 million rubles, or the amount of assets on the balance sheet as of December 31 of the previous year exceeded 60 million rubles.

Small businesses that meet the criteria listed in 2017 are required to undergo an audit.

Small and Medium Enterprise Benefits

The criteria of 2017, subject to their observance, allow you to remain a subject of small business for an unlimited time. This status gives individual entrepreneurs and organizations, in particular, the following advantages:

application of reduced tax rates when using special regimes, if provided by regional law,
maintaining simplified accounting, applying the cash method, submitting simplified balance sheet forms and a report on financial results to the IFTS (except for small businesses subject to mandatory audit),
until 31.12.2018 small business is not threatened with scheduled inspections of supervisory authorities: fire inspections, licensing control and others (Art.26.1 of the Law of 26.12.2008 No. 294-FZ),
getting government subsidies, participation in state projects to support small businesses.

Legally established the concept of small and medium-sized businesses, to which, in accordance with Article 4 Federal law dated July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in Russian Federation" relate:

citizens registered in accordance with the established procedure (as individual entrepreneurs (IE) or as heads of peasant (farmer) enterprises (KFH));
duly registered consumer cooperatives and commercial organizations (except for state and municipal unitary enterprises).

Small and medium-sized businesses must meet three criteria.

Criterion 1. Participation in capital for legal entities.

1) The total share of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other foundations should not exceed 25% in the authorized (joint) capital (share fund) of legal entities.

The exception is the assets of joint-stock investment funds, closed-end mutual funds and investment partnerships.

2) The share of participation in the capital of foreign legal entities, one or more legal entities that are not small and medium-sized businesses, should not exceed 49% each.

The exception is made by business entities (business partnerships), the activities of which are practical application(implementation) of the results of intellectual activity 1, the exclusive rights to which belong to the following types of founders:

budgetary, autonomous scientific institutions;
budgetary institutions, autonomous institutions, educational institutions of higher education;
legal entities whose founders (participants) are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide government support innovative activity 2, subject to meeting certain criteria.

An exception is also made by legal entities that have received the status of a project participant in accordance with Federal Law No. 244-FZ dated September 28, 2010 “On the Skolkovo Innovation Center”.

Criterion 2. By the average number of employees.

The average number of employees for the previous calendar year should not exceed:

a) from 101 to 250 people inclusive for medium-sized enterprises;

b) up to 100 people inclusive for small enterprises, including up to 15 people for micro-enterprises;

The average number of employees of a micro-enterprise, small enterprise or medium-sized enterprise for a calendar year 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.

Criterion 3. By proceeds from the sale of goods (works, services).

Proceeds from the sale of goods (works, services) excluding VAT or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed:

for micro-enterprises - 120 million rubles;
for small businesses - 800 million rubles;
for medium-sized enterprises - 2,000 million rubles.

The indicated values may be revised by the Government of the Russian Federation.

The category of a small or medium-sized business entity is determined in accordance with the highest value of the conditions established by criterion 2 and criterion 3. For example, if individual entrepreneur, a peasant (farm) enterprise, a legal entity (OJSC, CJSC, etc.) that meets criterion 1, has an average number of employees of 15 people, and the proceeds from the sale or the book value of assets are 500 million rubles, then such an entity economic activity falls into the category of "medium-sized enterprise".
Or, conversely, if the sales proceeds or the book value of assets of an economic entity is less than 60 million rubles, and the average number of employees is more than 250 people, then such an entity does not even fall under the concept of a medium-sized enterprise, that is, it is a large enterprise.

Detailed information on the statuses of small and medium-sized businesses in Moscow can be obtained on the Small Business of Moscow portal.

1 Programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how).
2 In the forms established by the Federal Law of 23.08.1996 No. 127-FZ "On Science and State Scientific and Technical Policy".

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 the unified register of such entities (clause 1 of article 3 of Federal Law No. 209-FZ). It is convenient to be an SME and especially a small business, because small businesses, for example, can general case keep simplified accounting and prepare simplified financial statements. Small businesses may not approve the limit of the cash balance (clause 2 of the Directive of the Central Bank of Russia dated March 11, 2014 No. 3210-U). 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.

In this case, we will divide such criteria into 3 groups: legal criteria, criteria for the 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 are not taken into account for them.

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 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) total share of participation foreign organizations or organizations that are not SMPs does not exceed 49%	An LLC that satisfies Condition 1a), but does not satisfy Condition 1b), is recognized as an SME if such LLC complies with 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 the practical application (implementation) 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

The main indicator that allows you to recognize a company as small is the number of employees for a specific period of time. Also, such criteria as the value of its assets, size authorized capital and annual turnover.

In Russia, a small enterprise is commercial organization, in the authorized capital of which the share of participation of the constituent entities of the Russian Federation, charitable and other foundations, as well as religious and public organizations no more than 25 percent. In addition, a share that belongs to several legal entities or one legal entity. a person should also not be more than 25 percent.

The number of employees for a certain period should not exceed the standard established in a particular area. If it is construction, industry or transport, the number of employees of a small enterprise cannot exceed 100 people. If this wholesale- no more than 50 people, if consumer services or retail- no more than 30 people, if any other activity - no more than 50 people.

Medium enterprises

The definitions of medium and small business are quite close all over the world. What generalizes them is economic entities that do not exceed a specific indicator in terms of the number of employees, the amount of gross assets and turnover. Medium-sized businesses are also eligible for simplified reporting. In order to understand the scope of the number of employees - after all, this criterion is most often the main one - it is worth considering a few examples.

If you take a consulting or research agency, it can be classified as a medium-sized enterprise when the number of its employees ranges from 15 to 50. If we talk about travel company, then it can be classified as a medium-sized enterprise when the number of its employees is in the range from 25 to 75. The average print media will have an editorial staff with no more than 100 employees. As in the case of small enterprises, medium-sized enterprises are considered from the side of turnover and the market share they occupy.

Large enterprises

A large enterprise is called a company that produces a significant proportion of the total sales volume of an industry. It is also characterized by the number of people employed, the size of assets and the volume of sales. To classify an enterprise as a large business, you need to take into account the territorial, sectoral and state specifics. For example, for the field of mechanical engineering, the main factors are the volume of production, the number of workers and the cost of fixed assets. If you take the agro-industrial complex, you can focus only on the number of livestock or the area of land.

Check if your business belongs to small businesses in 2018 in order to figure out how to set a cash limit, keep records and submit reports, what benefits you can count on. To help you, the table - Small business: criteria for attribution 2018.

Small business criteria 2018: table

The criteria by which companies are classified as small businesses are established by Federal Law No. 209-FZ of July 24, 2007 (as amended on November 27, 2017, No. 356-FZ).

Who belongs to small businesses in 2018:

business companies and partnerships;
production and consumer cooperatives;
KFH (peasant (farm) farms);
SP (individual entrepreneurs).

That is, this commercial companies conducting certain types of activities and having special conditions registration. To classify an enterprise as small, the following limits must also be met (see table).

Small Business Criteria 2018

Criterion	Limit value
Average number of employees for the previous calendar year	≤ 100 people
	≤ 25%
	≤ 49%
	≤ 800 million rubles	Resolution of the Government of the Russian Federation of 04.04.2016 No. 265 (effective from 1 August 2016)

Since August 1, 2016, by the decree of the Government of the Russian Federation of 04.04.2016 No. 265, a clarification has been made: the small business entities of the company are not related to the amount of revenue, but by the amount of income... The income limit is calculated from total income for all types entrepreneurial activity and for all modes, if the company applies several. Limit amounts remain the same. In essence, the revenue figures were simply changed to the revenue ceilings. Based on the information received, the tax authorities compile a single register of small and medium-sized businesses.

Note!

Some companies may not have made it onto the register. In a letter dated 23.08.16 # CA-4-14 / [email protected] the tax authorities said that they included the company in the register based on the indicators for 2015. If the income or the average headcount for this period is higher than the limits, then the company did not enter the register, even if the indicators for the previous years are normal. If the company is not in the register, but it meets the criteria, you must submit an application through the tax service.

Small businesses do not need to confirm their status. All the necessary information on the compliance with the criteria of a small business in 2018 is obtained by tax authorities 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 with the help of a decision on the establishment of an LLC or an extract from the Unified State Register of Legal Entities (Article 11 of the Federal Law of 08.02.1998 No. 14-FZ).

Microenterprise 2018 Criteria

Above, we talked about small businesses in 2018, who belongs to them. But there is another category of small companies - microenterprises.

Microenterprise 2018 Criteria: Table

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%
The total share of participation of other organizations that are not subjects of small or medium-sized businesses, 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

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. These are the lowest rates. But just like small and medium-sized enterprises (SMEs), micro-enterprises must meet the requirements for participation in the founders of a Russian company (no more than 25%) and foreign legal entities or companies that are not small businesses (no more than 49%).

Small and medium business: general criteria for attribution 2018

Criterion	Limit value
	Medium enterprises	Small businesses	Micro-enterprises
General criteria
Average number of employees in 2017	≤ 15 people	16-100 people	101-250 people
Income from activities (the sum of revenue and non-operating income) for 2017 (excluding VAT)	≤ 120 million rubles	≤ 800 million rubles	≤ 2000 million rubles
Additional criteria
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%
The total share of participation of other organizations that are not subjects of small or medium-sized businesses, as well as foreign organizations	≤ 49%

The LLC has two conditions. For JSCs, there is only one additional requirement (letter of the Federal Tax Service of Russia dated 23.08.2016 No. SA-4-14 / [email protected]). See the table.

OOO	JSC
Revenue for 2017 - no more than RUB 800 million. The number of employees in 2017 is no more than 100 people.
The share of participation of the Russian Federation, subjects, public organizations - no more than 25% The share of participation of other organizations that are not small or medium-sized - no more than 49%	1) the company's shares are traded on the market valuable papers and belong to the high-tech sector of the economy; 2) the enterprise uses the results of intellectual activity in its work; 3) JSC - a member of Skolkovo; 4) founders - SIGMA. Tomsk LLC, RUSNANO OJSC, Technologies Transfer Center LLC, SIGMA.Novosibirsk LLC.

OOO

JSC

Revenue for 2017 - no more than RUB 800 million.

The number of employees in 2017 is no more than 100 people.

The share of participation of the Russian Federation, subjects, public organizations - no more than 25%

The share of participation of other organizations that are not small or medium-sized - no more than 49%

1) the company's shares are traded on the market valuable papers and belong to the high-tech sector of the economy;

2) the enterprise uses the results of intellectual activity in its work;

3) JSC - a member of Skolkovo;

4) founders - SIGMA. Tomsk LLC, RUSNANO OJSC, Technologies Transfer Center LLC, SIGMA.Novosibirsk LLC.

Small Business Benefits 2018

If the company belongs to a small business entity in 2018, it has the right to use the following benefits.

Supervision holidays. Supervisory holidays were announced for small businesses from January 1, 2016 to December 31, 2018. That is, non-tax audits are prohibited for them (Federal Law No. 246-FZ dated July 13, 2015). There are only a few conditions: for the previous three years, the company should not have had gross violations, as well as misconduct, for which they could suspend activities, revoke a license or disqualify a director. If a company is mistakenly included in the audit plan, it has the right to delete itself from the list.

Note!

The ban on inspections in 2018 does not apply to companies and individual entrepreneurs that were prosecuted under Part 2 of Art. 26.1 of the Federal Law of December 26, 2008 No. 294-FZ (disqualification, administrative suspension of activities, revocation / suspension of a license).

Refusal of the cash limit. Small businesses in 2018 have the right not to set a limit on the balance of cash at the cash desk (clause 2 of the Directive of the Central Bank of the Russian Federation dated 03.11.2014 No. 3210-U, letter of the Central Bank of the Russian Federation dated 08.12.14 No. 29-1-1-6 / 9698). You can cancel the limit at any time. You just need to issue an order from the head (download an example of the order below from the link). In practice, some inspectors allow only those companies that are included in the register of small businesses to waive the limit. This is a violation.

Simplified accounting and reporting. Small businesses have the right to use simplified accounting methods and submit reports in a simplified form. There are simplified methods in almost every PBU. In addition, they are all listed in the information of the Ministry of Finance No. PZ-3/2015. You just need to take into account that accounting benefits for small businesses do not apply to small companies, for which a statutory audit of financial statements is provided. These are all joint-stock companies, as well as LLCs with revenue for the previous year over 800 million rubles.

Refusal to adopt local regulations containing norms labor law. According to article 309.2 of the Labor Code of the Russian Federation, employers - small businesses - micro-enterprises have the right to completely or partially refuse to adopt local regulations containing labor law norms (internal rules work schedule, regulations on remuneration, regulations on bonuses and others). In case of refusal from acts, micro-enterprises are obliged to include in labor contracts the conditions that, in accordance with the Labor Code of the Russian Federation, are prescribed in acts.

Regional tax incentives. Local authorities have the right to establish benefits for small businesses in 2018. For example, on property tax with cadastral value (clause 2 of article 372 of the Tax Code of the Russian Federation). The regions also have the right to set reduced rates for companies on the simplified tax system.

Participation in public procurement ... In 2018, small business has an advantage when participating in state trade. External customers government agencies are obliged to purchase from small businesses at least 15% of the annual volume of purchases.

It might be helpful to read: