Small business that applies. Revenue limit

The fundamental constitutional principle in the field of economics is the principle of freedom economic activity.

Everyone has the right to engage in entrepreneurial activities and other not prohibited economic activities.

Entrepreneurial activity is an independent activity carried out at one's own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services.

Small business is an active factor in the competitive market. The basic principle of entrepreneurship is to find a need and satisfy it.

in Russia the criterion for classifying an enterprise as small is the number of all employees both in the state and working under civil law contracts.

Small business entities are commercial organizations in authorized capital in which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations, charitable and other foundations does not exceed 25% and in which the average number of employees for the reporting period does not exceed the following limit levels:

in industry, construction and transport: 100 people.
in agriculture And science and technology: 60 people
in wholesale trade: 50 people
in retail and consumer services population: 30 people
in other industries: 50 people.

Small businesses also refer to individuals engaged in entrepreneurial activities without education legal entity.

Small business entities for which a simplified system of taxation, accounting and reporting, are recognized only individual entrepreneurs and organizations with a maximum number of employees of up to 15 people, regardless of the type of activity carried out.

An enterprise can be recognized as small only if the amount of proceeds from the sale of goods (work performed, services rendered) by it during the previous four quarters did not exceed 1,000 times the minimum wage.

The development of small enterprises is stimulated by tax incentives for the production of goods and services, concessional lending, and the provision of equipment under leasing agreements.

IN Russian Federation small business support is carried out in the following areas:

Formation of infrastructure for support and development of small business.
Creation of favorable conditions for the use of state financial, material and technical and information resources by small businesses, as well as scientific technical developments and technologies.
Establishment of a simplified procedure for registration of small businesses.
Support foreign economic activity small business entities, including assistance in the development of their trade, scientific, technical, industrial, information relations with foreign countries.
Organization of training, retraining and advanced training of personnel for small business.

Financial provision of state and municipal programs to support small business is carried out annually at the expense of federal budget, funds from the budgets of the constituent entities of the Russian Federation, funds from local budgets, as well as other sources.

The essence and criteria for determining small businesses

is an entrepreneurial activity carried out by entities market economy according to the criteria (indicators) established by laws, constituting the essence of the concept. The main criterion for classifying market economy entities as small businesses is, first of all, the average number of employees employed in the reporting period at the enterprise. The following criteria for classifying small businesses are most often used: the average number of employees employed at the enterprise, the size authorized capital, the annual turnover received by the enterprise, as a rule, for the year, and the value of assets.

IN Russian practice small business was allowed in 1988. Initially, state-owned enterprises were classified as small, in which the average number of employees per year did not exceed 100 people. Thus, in accordance with the Decree of the Council of Ministers of the USSR of August 1990, small enterprises began to be classified as enterprises with the number of employees annually not exceeding: in industry - 200 people, in science and scientific services - 100, in other sectors of the production sector - 50, in non-manufacturing sectors - 25, in retail trade - 15. Along with this, the volume of economic turnover was also taken into account, the right to determine the quantitative value of which was granted to the Union republics. However, the value of economic turnover has not been practically established. The principle of classifying enterprises as small in terms of the number of employees has been preserved in modern Russian legislation.

In accordance with the Federal Law of the Russian Federation dated July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", small and medium-sized businesses include those entered into the unified State Register legal entities 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 activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the following conditions:

1. for legal entities - the total share of participation 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 (share) capital (share fund) of these legal entities persons should not exceed 25% (except for the assets of joint-stock investment funds and closed-end investment funds), the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25%;

2. average number of employees for the previous calendar year should not exceed the following limit values of the average number of employees for each category of small and medium-sized businesses:

from 101 to 250 people inclusive for medium enterprises;
up to 100 people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to 15 people;

3. proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values established by the Government of the Russian Federation for each category of small and medium business.

The limit values of proceeds from the sale of goods (works, services) and the book value of assets provided for in paragraph 3 are set by the Government of the Russian Federation once every 5 years, taking into account the data of continuous statistical observations for the activities of small and medium-sized businesses.

The category of a small business entity is determined in accordance with the largest condition set forth in paragraphs 2 and 3. The category of a small business entity is changed only if the limit values are higher or lower than the limit values \u200b\u200bspecified in paragraphs 2 and 3 within two calendar years following one after the other.

Newly created organizations or newly registered individual entrepreneurs and peasant (farm) enterprises during the year in which they are registered can be classified as small businesses if their indicators of the average number of employees, proceeds from the sale of goods (works, services) or balance value of assets (residual value of fixed assets and intangible assets) for the period elapsed from the date of their state registration, do not exceed the limit values specified in paragraphs 2 and 3.

The average number of employees of a micro-enterprise and a small enterprise for a calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time jobs, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions of the indicated micro-enterprise, small enterprise .

Revenue from the sale of goods (works, services) for a calendar year is determined in accordance with the procedure established by the Tax Code of the Russian Federation. The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

Small business entity - the criteria for 2018-2019 are legally defined conditions under which organizations and private entrepreneurs can be included in this category. About what criteria small or medium-sized businesses (hereinafter referred to as SMEs) must meet, we will tell in our article.

Legislation regulating issues of small and medium-sized businesses, criteria for classifying as such in 2018-2019

Relations in the field of SME development are regulated by the norms of the Law “On Development ...” dated July 24, 2007 No. 209-FZ. In paragraph 1 of article 4 of the specified normative act it is established that SMEs includes persons (economic companies, partnerships, industrial cooperation companies, agricultural farms and individual entrepreneurs) that have passed state registration in accordance with applicable law and meet a number of requirements.

The list of conditions, compliance with which gives the right to relate to SMEs, is established in clause 1.1. Art. 4 of Law No. 209-FZ and consists of 4 indicators (we will talk about them a little later).

In addition to the basic regulatory act, the package of documentation in the field of application of indicators of relevance to SMEs includes other acts and letters, including:

letter of the Federal Tax Service of Russia dated August 18, 2016 No. 14-2-04 / [email protected];
rules approved by Decree of the Government of the Russian Federation of December 8, 2014 No. 1335;
Decree of the Government of the Russian Federation “On the limit ...” dated November 22, 2017 No. 1412;
Decree of the Government of the Russian Federation “On limiting ...” dated 04.04.2016 No. 265.

In addition, allow this question helps arbitrage practice, for example:

Resolution of the 9th Arbitration Court of Appeal dated July 19, 2017 No. 09AP-20234/2017 in case No. A40-227420/16;
decision of the Supreme Court of the Russian Federation of October 19, 2017 No. 305-KG17-16725 in case No. A40-216724/2016.

Criteria for small and medium-sized businesses in 2018-2019

The circumstances that make it possible to classify businessmen as SMEs include (clause 1.1, article 4 of Law No. 209-FZ):

One of the indicators below (for business entities or partnerships):

cumulative share state, religious and/or public organizations, charitable and other fund companies in the share capital of LLC is not more than 25%, with a total percentage of ownership foreign companies or firms that are not SMEs, no more than 49%;
assignment valuable papers firms to the shares of the innovative economic cluster;
implementation of activities related to the application of the results of intellectual creativity, which is a key activity, if the copyright holders for such results are state scientific institutions, state organizations higher education;
whether the organization has the status of a participant in the Skolkovo Innovation Center project;
affiliation of the founders of the company to organizations providing state support innovation activities and relating to public joint-stock companies (PJSC) with state property in the share capital from 50%; companies in which these PJSCs are authorized to dispose of a package of more than 50% of voting shares; state corporations; companies created as a result of the reorganization of the Republic of Kazakhstan Nanotechnologies.

Average headcount labor collective does not exceed the established limits.
The total income does not exceed the limit standards established for each group of SMEs.

Medium and small businesses - criteria for attribution in 2018 - 2019 by number of staff

According to sub. 2 p. 1.1 art. 4 of Law No. 209-FZ, if the defendants correspond to one of the conditions under sub. 1 p. 1.1 art. 4 listed above, then in order to recognize these persons as SMEs, the average number of members of the labor collective should not exceed:

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for micro-enterprises - 15 people;
for small enterprises - 100 people;
for medium-sized merchants - 250 people.

At the same time, in relation to some medium-sized companies, there is a clarification, in accordance with which the Government of the Russian Federation may establish other standards the average number(subclause 2.1, clause 1.1, article 4 of Law 209-FZ). Such defendants include merchants whose key type of business is (with a profitable share from this production of at least 70% in total amount) is an:

Production of textile products.
Making clothes.
Manufacture of leather and leather products (manufacturing).

Final score average headcount for these persons involved, it was established by Decree of the Government of the Russian Federation “On amendments ...” dated November 22, 2017 No. 1412 from December 5, 2017 - no more than 1000 employees.

Medium and small business entity - 2018-2019 criteria regarding income

Income, which makes it possible to attribute to SME entities persons falling under the criteria of sub. 1 p. 1.1 art. 4 of Law No. 209-FZ, defined in sub. 3 paragraph 1.1 of Art. 4. However, the norm under consideration is a reference and only indicates that the boundary values of the specified indicator are established by the Government of the Russian Federation.

Decree of the Government of the Russian Federation dated 04.04.2016 No. 265 from 08.01.2016 introduced the following maximum volumes of the revenue part entrepreneurial activity over the past year for SMEs:

for micro-enterprises - 120 million rubles;
for small enterprises - 800 million rubles;
for medium-sized enterprises - 2 billion rubles.

The procedure for applying the criteria for small and medium-sized businesses

In addition to the direct indicators by which the status of the defendant as an SME subject can be determined, Art. 4 of Law No. 209-FZ contains a number of rules explaining the procedure for applying these conditions (clauses 3-5 of article 4):

The group of the SME subject is determined based on the value of one of the conditions given in Art. 4 of Law No. 209-FZ (by income or by the average number of employees).
If an individual entrepreneur who did not have employees in the reporting (last) year claims the status of an SME, the small business criteria regarding the amount of income received are applied to determine ownership.
Companies and individual entrepreneurs established and/or registered from August 1 of the current year to July 31 of the following year (hereinafter referred to as newly created merchants) and individual entrepreneurs with a patent taxation system are referred to as micro-enterprises.
If a partner in the Skolkovo Investment Center project is exempted from the obligation to submit tax reports, its group of belonging to SMEs is determined based on the average number of employees.
Correction of the category of the subject of SMEs occurs sequentially in the event of an increase or decrease in the marginal standards. In this case, indicators for 3 years are taken into account.
The change in the category of a newly created merchant (both organizations and individual entrepreneurs) takes place taking into account the indicators listed in Art. 4 of Law No. 209-FZ, when the indication that a particular person involved is a newly created merchant is excluded from the register of SMEs.
Newly created/registered merchants entered in the register of SMEs declare that they comply with the conditions for classifying as SMEs in the form approved by Order No. 113 of the Ministry of Economic Development of Russia dated March 10, 2016. Thus, they give a reason to classify them as one group or another.

Small, medium and large businesses - comparison of criteria 2018 - 2019

Micro enterprises, small and medium business should be distinguished from each other. It is also necessary to clearly define the boundaries between these persons and large businesses, since this is important for assessing the presence or absence of rights to support measures established by Law No. 209-FZ.

Obviously, if the person involved does not fall under the conditions defined in Art. 4 of Law No. 209-FZ, then it cannot be entered into the register of SMEs. Thus, to big business merchants can be classified as:

not meeting at least one of the requirements listed in sub. 1 p. 1.1 art. 4 of the same law;
having a team, the average number of which exceeds 250 units;
having income for the past period of more than 2 billion rubles.

Thus, in relation to medium and small businesses, the criteria in 2018-2019, as well as before, are clearly regulated by Law No. 209-FZ, which makes it possible to clearly distinguish between business entities. Since the provisions of this law are quite difficult to understand, in the article we have presented them in an accessible form.

It will also be interesting for you to familiarize yourself with the materials that we wrote specifically for our Zen channel.

The Federal Law of 2015 and the amendments made to it establish that small and medium-sized businesses are any economic company registered in the register, partnership, production or consumer cooperative, individual or farming peasant economy. In order to attribute any of these types to a business entity, certain conditions must be met.

According to the Constitution

The constitutional principle underlying the sphere of the economy is the freedom of economic activity, where small and medium-sized businesses are the right of every citizen, if this economic activity is not prohibited.

It must be independent and is usually aimed at making a profit from the sale of goods, the use of property, the provision of services or the performance of work. Small and medium-sized businesses are an active factor in the competition of the market, where the main principle is the search for a need and its satisfaction.

Amount of workers

The criterion for classifying a certain enterprise as small or medium is the number of staff, both full-time and contracted. So, the small ones are commercial enterprises in which the share of participation in the authorized capital of charitable or other foundations, religious and public organizations, constituent entities of the Russian Federation and the Russian Federation as a whole does not exceed a quarter, that is, twenty-five percent, and also in which the number of employees is precisely determined.

So, in transport, in construction and in industry, small and medium-sized businesses are the number of employees not exceeding one hundred people, in the scientific and technical field and in agriculture - no more than sixty, in wholesale trade - fifty, in retail - up to thirty. person, as well as in household services. In other industries, the number of employees should not exceed fifty people. Small and medium-sized businesses are individuals who most often engage in entrepreneurial activities without forming a legal entity.

taxes

If the company employs less than fifteen people, many benefits apply to it. Small and medium-sized businesses are taxed under a simplified system of taxation, reporting and accounting. For this, there are no criteria for the type of activity carried out, in any case, this enterprise will be considered small.

But the amount of income greatly affects the possibility of classifying this type of business as small or medium. Attribution to this type can be provided that the proceeds from the work performed, the sale of goods or services in the past reporting year (four quarters) did not exceed the amount of a thousand-fold minimum wage.

Support

The development of small and medium-sized businesses is stimulated by a variety of tax incentives, the provision of equipment for leasing, and concessional lending. In the Russian Federation, there are several areas of such support.

1. An infrastructure is being formed, as well as a register of small and medium-sized businesses, which is the same for everyone.

2. Preferential conditions are created for the use by such entities of state material and technical, financial, information resources, technologies and scientific developments.

3. A simplified procedure for registration in the register of small and medium-sized businesses for start-up businessmen is being established.

4. Support for foreign economic activity is organized, including the development of their scientific, technical, trade, information, industrial relations with foreign countries.

5. Professional development, training, retraining of personnel for medium and small businesses is organized.

6. State and municipal support programs for entrepreneurs are being developed and applied, and these programs are implemented annually on budget resources- both the local budget and the budgets of the Russian Federation and its subjects.

From the history

The existence of small business in the country began in 1988, and it also included small state-owned enterprises, where the number is constantly employed workers did not exceed one hundred people.

In 1990, the Council of Ministers of the USSR decided that small enterprises should be considered those that have a staff of no more than: retail- fifteen people, non-production sphere - twenty-five people, production non-industrial sphere - fifty people, scientific and technical service - one hundred people, industry - two hundred people.

The volume of economic turnover was also taken into account, although its value did not have time to establish itself. And today, the assignment of enterprises to the type of business in terms of the number of employees has been preserved (FZ "On small and medium-sized businesses").

Law

In 2007, Federal Law No. 209 was issued, where it was determined which entities belong to these types of business. A state unified register of small and medium-sized businesses was created. This included all commercial organizations and consumer cooperatives, except for municipal and state enterprises, legal entities and individuals who are individual entrepreneurs, as well as farm peasant farms.

The conditions were as follows: legal entities had to have a total share of participation of the Russian Federation and its subjects, foreign citizens and legal entities of other states, public organizations, municipalities, charitable or other funds in the joint authorized capital or share fund of not more than twenty-five percent, that is quarters of the total capital. This did not apply to the assets of investment joint-stock funds, as well as mutual closed-end investment funds. In this case, the enterprise had the right to be included in the unified register of small and medium-sized businesses.

Other conditions

Changes also appeared in the number of employees of enterprises. During the reporting period (calendar year), the average number of employees should not have gone beyond the limit values in each of the categories: for medium-sized enterprises - from one hundred to two hundred and fifty people inclusive; and for small enterprises - up to a hundred people, in micro-enterprises - up to fifteen people.

For revenue from the sale of services, works or goods, excluding value added tax, that is, the balance (residual) value of tangible assets and fixed assets for the same period should not exceed the limits established by the Government of the Russian Federation, respectively, categories. Limit values are set once every five years, taking into account the data of constant observations of the activities of enterprises from the side of statistics (Federal Law "On the development of small and medium-sized businesses"). Significant amendments and changes were made to this law in 2016 (222-FZ).

The documents

Information about individual entrepreneurs and legal entities is entered in Single register, if they meet the above conditions, and are also excluded from this register, if circumstances have changed during the control period and, according to the conditions, the enterprise does not correspond to this category. The following documents are required for entering or deleting an enterprise from the register.

1. Information already in the Unified State Register.

2. Information provided in accordance with the legislation of the Russian Federation on taxes and fees, on the number on the average list for the previous calendar year, information on income received after carrying out activities for the same period, information on the application of certain tax regimes.

3. Information about suppliers (clause 2, article 6 No. 408-FZ of 2015).

4. Information on entering into the Unified Register of Small and Medium Business Entities.

Timing

Filling in the Unified Register is carried out in order to provide relevant information to suppliers for the Federal Tax Service. This information is provided within a certain period strictly before the fifth of July annually and reflects the state for the reporting period until the first of July of the current year. These documents must be submitted to in electronic format signed by a qualified reinforced electronic signature, with the obligatory use of the website of the Federal Tax Service of the Russian Federation, officially operating on the Internet. There is a special electronic service for the transfer of information by suppliers.

The whole list joint-stock companies, formed in a certain order, which is established by the government of the Russian Federation, is provided by stock exchanges if the shares are traded on the securities market, and also if they belong to the shares of the innovative high-tech sector of the economy.

Support programs

Since 2005, the Ministry of Economic Development of the Russian Federation has been implementing a special program to provide subsidies to provide state support to medium and small businesses in the regions. Funding comes from the federal budget. In 2014, a corresponding resolution of the Government of the Russian Federation regarding this program was adopted, and orders of the Ministry of Economic Development of the Russian Federation are issued annually in this regard. Farms are also covered by this program.

Further in the regions received target funds are distributed through a competition for the implementation of those activities that are provided regional programs. The condition is that the regions will definitely finance these projects. This approach attracts financial resources and encourages a more active policy of supporting the activities of small and medium-sized businesses.

Participation

Absolutely all regions of the country participate in this program. Various measures are envisaged to support the development of small and medium-sized businesses. This is especially true for start-up businessmen and youth entrepreneurship.

The infrastructure of advisory and information support for enterprises engaged in the production of services, works, goods is being developed, special attention is also paid to industrial production, development and implementation of innovations. The field of folk art craft, handicraft, ecological and rural tourism does not stand aside.

Small and medium-sized enterprises (SMEs) are organizations and individual entrepreneurs that, in accordance with certain conditions, belong to small and medium-sized enterprises and information about which is indicated in the unified register of such entities (clause 1, article 3 of the Federal Law of July 24, 2007 No. 209-FZ). Being an SME and especially a small business is convenient, because small businesses, for example, can generally lead and compile. Small businesses may not approve the cash balance limit (clause 2 of the Directive of the Central Bank of March 11, 2014 No. 3210-U). Many small businesses cannot conduct scheduled inspections in 2019 (but we are not talking about inspections by the Federal Tax Service, the Pension Fund of the Russian Federation or the FSS) (part 3.1 of article 1, article 26.2 of the Federal Law of December 26, 2008 No. 294-FZ).

Medium and small enterprises: criteria 2019

The criteria for small businesses in 2019 are established by Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ.

For small and medium-sized businesses, we will group the 2019 criteria in tables.

At the same time, 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 verify their compliance with the headcount criterion (more precisely, the average number of employees for the previous calendar year) and the income criterion. But for production consumer cooperatives, peasant (farm) households and individual entrepreneurs, only the criteria for 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 are as follows.

Form (features) of the organization	Terms	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 funds (with the exception of 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 SMP if such LLC complies with Condition 4, 5 or 6
Any JSC	Condition 2: Shares traded on the organized RZB are classified as shares of the high-tech (innovative) sector of the economy	—
Any JSC	Condition 3: Shareholders - the Russian Federation, subjects of the Russian Federation, municipalities, public and religious organizations(associations), charitable and other funds (excluding investment funds) own no more than 25% of voting shares, and shareholders - foreign organizations or organizations that are not SMEs, own no more than 49% of voting shares	—
Organizations - "intellectuals"	Condition 4: The activity is practical application(implementation) of the results of intellectual activity (computer programs, inventions, breeding 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: They have the status of "Skolkovets"	—
Organizations with a "special" founder	Condition 6: The founders (participants) are JSC RUSNANO or the Fund for Infrastructure and Educational Programs	—

Small and medium enterprises: 2019 criteria by number

Small and Medium Businesses: Income Criteria

Please note that the SMP 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, in terms of the size of an LLC that meets the legal criteria, it can be considered a micro-enterprise, but its revenue for last year is in the range of more than 800 million rubles to 2 billion rubles inclusive, such an LLC will be considered a medium-sized enterprise.

Small business in Russia enjoys special, intended only for him, benefits. The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a decrease in social tension. What does the definition of “small business entities” mean and who belongs to them in 2019?

A small business entity is a Russian commercial organization or an individual entrepreneur who is aimed at making a profit. Also included in this category are:

peasant (farm) farms;
production and agricultural cooperatives;
business partnerships.

A non-profit organization, as well as a unitary municipal or government agency is not a small business.

Who belongs to SMEs

The criteria for classifying small businesses in 2019 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized business (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defines the law of July 24, 2007 N 209-FZ in article 4. Let's consider these criteria, taking into account innovations.

Thanks to the amendments made to Law No. 209-FZ, large quantity enterprises and individual entrepreneurs can be classified as small businesses.

The maximum allowable amount of annual revenue without VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
The permitted share of participation in the authorized capital of a small enterprise of other commercial organizations, which are not subjects of small and medium business - from 25% to 49%.

But the allowable average number of employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for a small enterprise.

For individual entrepreneurs, the same criteria for dividing into business categories apply: by annual revenue and number of employees. If an individual entrepreneur has no employees, then his SME category is determined only by the amount of revenue. And all entrepreneurs working only on the patent system of taxation are classified as micro-enterprises.

The period during which a businessman continues to be considered an SME has been extended, even if he has exceeded the allowable limit on the number of employees or the revenue received. Until 2016 it was two years, and now it is three. For example, if the limit was exceeded in 2017, then the organization will lose the right to be considered small only in 2020.

What to do in a situation where the status of a small enterprise is lost due to the achievement of the previously existing limit of 400 million rubles, because it is lower than the current one? The Ministry of Economic Development believes that after the act of the Government of the Russian Federation dated July 13, 2015 No. 702 comes into force, such an enterprise can return the status of a small one if the annual revenue does not exceed 800 million rubles.

State Register of SMEs

Since mid-2016, the Unified Register of Small and Medium-Sized Businesses has been in operation. A list is posted on the portal of the Federal Tax Service, which includes all subjects of small and medium-sized businesses of the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, EGRIP and tax reporting.

The following mandatory information is publicly available:

the name of the legal entity or the full name of the individual entrepreneur;
TIN of the taxpayer and his location (residence);
the category to which small and medium-sized businesses (micro, small or medium enterprises) belong;
information about activity codes according to OKVED;
an indication of the presence of a license, if the type of activity of a businessman is licensed.

In addition, according to the application of a businessman belonging to small and medium-sized businesses, additional information can be entered in the register:

about the manufactured products and their compliance with the criteria of innovative or high-tech;
on the inclusion of an SME entity in partnership programs with government customers;
on the existence of contracts concluded as a participant in public procurement;
complete contact information.

To transfer this data to the Unified Register, you need to log in to the information transfer service using an enhanced qualified electronic signature.

After the formation of the official register, small businesses are no longer required to confirm with documents that they correspond to this status in order to participate in state support programs. Previously, this required the submission of annual accounting and tax reporting, a report on financial results, information on the average number of employees.

You can check the information related to small and medium-sized businesses, and their reliability, by making a request for information on the TIN or name in the Register. If you find that there is no data about you or they are unreliable, then you must send a request to the Registry operator to verify the information.

What gives the status of a small business entity

As we have already said, the state creates special favorable conditions for entrepreneurial activity for micro and small businesses, pursuing the following financial and social goals:

ensure a way out of the shadows and self-employment of persons providing services to the population, engaged in small-scale production, working as a freelance;
create new jobs and reduce social tension in society through the growth of the population's well-being;
reduce budget spending on unemployment benefits, health insurance and pensions for officially unemployed persons;
develop new activities, especially in the field of innovative industries that do not require significant costs.

The easiest way to achieve these goals is to make the state registration procedure simple and quick, reduce administrative pressure on businesses, and reduce the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a good effect on the activities of start-up entrepreneurs.

The main list of preferences for small businesses looks like this:

tax incentives. Special Modes taxation (STS, UTII, ESHN, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to additionally reduce taxes on UTII (from 15% to 7.5%) and on the STS Income (from 6% to 1%). On the simplified tax system Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for more than a year. In addition, from 2015 to 2020, individual entrepreneurs, first registered after the entry into force of the regional law on, have the right not to pay tax at all under the PSN and STS regimes for two years.
Financial perks. This is direct financial state support in the form of grants and gratuitous subsidies issued under the all-Russian program valid until 2020. Funding can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
administrative benefits. This refers to such concessions as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to issue urgent employment contracts. When participating in public procurement, there is a special quota for small businesses - at least 15% of the total annual volume of purchases by state and municipal institutions have to produce from them. When obtaining loans, government guarantors act as guarantors for small businesses.