Which came into force on June 30, increased the share of foreign participation legal entities, as well as enterprises that are not small and medium-sized, in the authorized capital of small and medium-sized businesses from 25 to 49 percent. The same law establishes that the category of a small or medium-sized enterprise (SME) changes only if the values of revenue and number of employees are above or below the limit values for three (and not two, as before) calendar years.
Let us recall that the criteria for small and medium-sized businesses are given in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ (hereinafter referred to as Law No. 209-FZ). Such entities include consumer cooperatives, commercial organizations(except for state unitary enterprises and municipal unitary enterprises), individual entrepreneurs and farms for which the following conditions are met.
The first condition is the average number of employees
For the previous calendar year, the average number of employees of an organization or individual entrepreneur should not exceed the number limits for each category of SME entity:
- from one hundred one to two hundred and fifty people inclusive for medium-sized enterprises;
- up to one hundred people inclusive for small enterprises (among small enterprises, microenterprises are distinguished - up to fifteen people).
The second condition is revenue from the sale of goods (works, services)
The revenue of an organization or individual entrepreneur from sales excluding VAT for the previous calendar year should not exceed 60 million rubles. for microenterprises, 400 million rubles. for small enterprises and 1 billion rubles. for medium-sized enterprises.
Limit values revenues are approved by the Government of the Russian Federation. At the same time, the previous version of Article 4 of Law No. 209-FZ obligated to review such values every five years. The commented law excludes the requirement for such frequency.
An important point: previously, in order for an organization or individual entrepreneur to receive or lose the status of an SME, both conditions (average headcount and revenue indicators) must be met or not met for two consecutive calendar years. And according to the new rules, effective from June 30, the category of a SME will change only if the values of revenue and number of employees are above or below the limit values for three consecutive calendar years. That is, if, for example, revenue for 2013-2015. will exceed 400 million rubles, then the organization will cease to be recognized as a small business entity only in 2016.
The third condition (for organizations only) is the share of participation in the authorized capital
Until June 30, small and medium-sized businesses, in general, included organizations whose authorized capital included:
- the total share of participation of the state, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations, as well as charitable and other foundations did not exceed 25 percent.
- the share of participation of one or more enterprises that are not small and medium-sized did not exceed 25 percent.
As of June 30, the share size requirements for some organizations have changed. Now, small and medium-sized businesses, in general, include organizations whose authorized capital includes:
- the share of participation of the state, constituent entities of the Russian Federation, municipalities, charitable and other foundations, public and religious organizations in the authorized capital of the organization does not exceed 25 percent;
- the total share of participation of foreign legal entities does not exceed 49 percent;
- the total share of participation of one or more enterprises that are not small and medium-sized does not exceed 49 percent.
Let us remind you that organizations and entrepreneurs belonging to small businesses can significantly simplify their accounting and reporting (see “”). In addition, a simplified procedure for cash discipline applies to them (see “”).
Belonging to a small business allows enterprises to take advantage of tax breaks and benefits provided by the state. The procedure for classifying enterprises as small businesses is clearly defined.
If the data of a commercial company meets the criteria, the right to apply benefits occurs in enterprises:
- Registered as legal entities.
- Registered as individual entrepreneurs.
Unitary municipal and government agencies. Small businesses have good conditions for growth and development thanks to simplified accounting provisions established at the legislative level. The advantage of small businesses is the ability to attract government subsidies.
At the legislative level, new parameters and criteria were established by Government Decree No. 265 dated April 4, 2016. The innovations came into force on August 1, 2016 and continue to apply in 2019.
Rules for qualifying as a small business
The law does not oblige enterprises to obtain a certificate of belonging to small businesses. To use benefits, restrictive criteria must be met.
Legal entities To be classified as a small business, they must comply with the requirements for participation in the shares of the founders:
- The total capital of Russian enterprises various forms should not exceed 49% of the total value of the authorized capital.
- The total share of foreign enterprises is no more than 49% of capital.
- The total share of participation in the authorized capital of other companies that do not belong to small businesses is no more than 25%.
The criteria do not apply to individual entrepreneurs due to the lack of entrepreneurs authorized capital and founders. A legal entity may lose the right to belong to a small business starting from the date of changes to the register (if the established participation limits are exceeded).
Other criteria apply to individual entrepreneurs and organizations. The enterprise must not exceed:
- The annual revenue is 800 million rubles. Income is determined within the calendar year. The procedure for determining income is established by the Tax Code of the Russian Federation. For enterprises using the regime, imputed income is taken into account.
- The number of employees is 100 people. The calculation is made according to the rules for determining , established by acts of statistical authorities.
An organization or individual entrepreneur may lose the status of a small enterprise if the indicators that arose over 3 consecutive years are exceeded. Change of status and deprivation of benefits are established from the beginning of a new calendar period. For example, if during 2016 – 2018 the company did not meet the standards, deprivation status will happen in 2019. When determining limits, data valid in the calendar period is taken into account (the law is not retroactive).
For newly organized enterprises, the criteria for the first year of activity are determined from the moment of registration until the end of the calendar period. Enterprises that use a patent in their activities automatically belong to a micro business.
Procedure for attribution to medium-sized businesses
In 2019, the criteria for classifying enterprises to medium business are:
- The number (average) of employees ranges from 101 to 250 people.
- The amount of revenue is not higher than 2,000 million rubles.
Similar to the criteria for determining small enterprises, indicators are taken into account for 3 consecutive years. Enterprises are subject to requirements for the inclusion of shares of other enterprises.
Table. Criteria for classifying an enterprise as a small and medium-sized enterprise
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Innovations
In 2016 there were changes for small businesses allowing:
- Expand the number of subjects by increasing the threshold criteria for membership (the procedure has been in effect since July 2015).
- The list of enterprises entitled to belong to small enterprises has been increased (applicable since July 2015).
- Change the procedure for determining the number. The previously used indicator was replaced by the average.
- Exclude an organization or individual entrepreneur from the list of companies inspected by the Federal Tax Service according to the schedule of scheduled inspections.
Tax holidays, subject to application to the Federal Tax Service, are provided for 3 years.
Benefits for small businesses
Legislation established benefits and tax breaks conducting activities.
Small business has the right to:
- Don't set a limit. When making payments in cash, you can have an unlimited amount of amounts in the cash register and use the funds for any economically justifiable purpose. To apply unlimited cash turnover, it is necessary to approve the procedure in the accounting policy. The condition also applies to all individual entrepreneurs.
- Introduce financial statements in a limited format. Companies submit balance sheets of forms 1 and 2 and a report on the intended use of funds received (for the period of 2015). The forms are compiled in a simplified form with aggregated indicators.
- Submit statistical reporting in a simplified form.
- Maintain day-to-day accounting for limited accounts. The formation of indicators is not subject to PBUs, which are mandatory for recording accounting transactions. If the enterprise belongs to the micro category with less than 15 employees and revenue below 120 million rubles, accounting can be kept in the accounting department in a continuous way without maintaining double entries.
- Participate in programs provided by banks.
Small businesses have the opportunity to receive. Programs supporting small businesses have been introduced and are successfully operating.
Free assistance First of all, enterprises receive:
- Conducting activities in production or agricultural areas.
- Those who have invested their own funds in the purchase of equipment, property and use it in entrepreneurial activity.
- Organizing new jobs or planning to create them.
To receive investments, you must contact the executive authorities at the regional or municipal level and submit the necessary documents, the main one of which is.
IN regional acts Most subjects provide additional benefits, for example, regarding rates for paying a single tax when maintaining.
Tax audits
Since 2016, small businesses have acquired the opportunity to use tax holidays. The company, provided there are no gross violations in previous periods, has the right to exclude itself from the inspection plan. Control over activities will be carried out according to the submitted reports.
Receipt of benefits is carried out by the Federal Tax Service after the small enterprise applies. An application is submitted to the tax authority, accompanied by documents confirming the right to be classified as a small business. For the period 2016–2019, it is planned to abolish non-tax inspections - sanitary control, fire protection and similar. The benefit does not apply to unscheduled inspections.
For information on supporting small and medium-sized businesses in Russia, watch the following video:
Being a small or medium-sized business is very profitable. They have a simplified procedure accounting, cash discipline and document flow. Tax rates have been reduced for them, and various types of “tax holidays” are allowed to them. Let's figure out what criteria have been established in 2018 for micro-enterprises and small businesses.
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Small businesses: who belongs to them in 2018
In order for your company to be included in the list of small or medium-sized enterprises (SMEs), three conditions must be met. There must be a certain share of participation of the founders, and the average headcount and all income of the company must not exceed the limit specified by law.
However, first of all, it is necessary to understand who can be considered a small or medium-sized enterprise.
First of all, micro, small and medium-sized businesses include:
A more detailed list of subjects can be found in Federal Law of the Russian Federation No. 209, part 1.1, article 4.
First SME Criteria 2018
As for the first of the three conditions, this is, of course, the share of participation of the founders. Article 4 of Federal Law 209 states that a company can obtain small status only if the following rule is observed:
- the total share of participation in the authorized capital of a limited liability company does not exceed 25%. As for foreign capital, its share should not exceed 49% of the total number of shares;
Such a shareholding limit may be bypassed by companies that comply with other conditions, namely:
- the company's shares listed on the stock exchange belong to the shares of the innovation sector;
- the company or enterprise is legally considered as a participant in one of the Skolkovo projects;
- activity business entities is practical application or implementation of the results of intellectual activity, the exclusive rights to which belong to the founders of such a company.
This criterion helps classify an enterprise as a small or medium-sized business using its organizational and legal form. However, there are also two quantitative conditions that the Federal Tax Service also considers before classifying an enterprise as a small or medium-sized business.
Criteria for small and medium enterprises 2018: table
We have collected the criteria for small and medium-sized enterprises that are valid in 2018 in a convenient table.
|
Maximum values for average number for the previous calendar year |
|
|---|---|
|
microenterprise |
|
|
From 16 to 100 inclusive |
small business |
|
From 101 to 250 inclusive |
medium enterprise |
|
The amount of income from the company's business activities for 12 months |
|
|
Does not exceed 120 million rubles |
microenterprise |
|
Does not exceed 800 million rubles |
small business |
|
Does not exceed 2 billion rubles |
medium enterprise |
Important: The law allows you to use another indicator instead of income - the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year. The calculation takes into account the residual value of fixed assets and intangible assets, which is assessed according to accounting rules. However, it does not indicate the maximum residual value values, so this criterion is often not accepted by departments.
Example. Can a company be classified as small if all conditions are not met?
At the end of 2017, the Romashka company had the following indicators:
According to two of the three criteria, the company could be classified as a small business, but the share of the founder is twice as large as necessary. Therefore, Romashka does not automatically enter the SME register. If a joint stock company can reduce the share of founders to 24%, then it will be classified as a small company.
Important: It must be remembered that if a company is included in the register, and for three years in a row it does not fit into its maximum values, then it will be removed from it after this period.
In what order does the Federal Tax Service classify a company as an SMP?
The company is not required to submit any information to the tax department or write an application for benefits. With the help of the registry this now happens automatically. Tax officials classify companies as small based on the information they routinely provide, which includes:
Using the register located on the official website of the Federal Tax Service, you can check whether a particular counterparty belongs to a small business or not.
Benefits of a small business
It should be noted that enterprises with small status receive the right to use certain benefits in the field of accounting. These include the following points:
- The right not to set a limit on the cash balance in the cash register. If it was established earlier, management can issue an order to cancel it;
- Ability to maintain simplified accounting;
- Preferential conditions for special taxation, which are established at the regional level;
- Reducing the inspection period by state regulatory authorities - for small enterprises it is 50 hours per year;
- Some categories of individual entrepreneurs receive a two-year tax holiday, which must be specified in the regulatory legal acts of the region.
By observing all of the above conditions, the company not only automatically receives the status of a small company and is entered by the tax authorities into a special register of small and medium-sized businesses in Russia. She also gets a row nice bonuses from the tax department. Just remember that it takes more than two years to stay within the limit. Otherwise, the company will automatically cease to be considered an SME.
Subject to certain conditions, organizations and individual entrepreneurs can be classified as small or medium-sized businesses (hereinafter referred to as SME). The criteria relevant for limited liability companies (LLC) are given in the table (part 1, paragraph “a”, paragraph 1, paragraph 2, paragraph 3, part 1.1, article 4 of the Law of July 24, 2007 N 209- Federal Law, clause 1 of the Decree of the Government of the Russian Federation of April 4, 2016 N 265).
| Condition | Limit values | ||
|---|---|---|---|
| medium enterprise | small business | microenterprise | |
| Total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable and other foundations in the authorized capital | No more than 25% | No more than 25% | No more than 25% |
| Total share of participation of foreign legal entities and/or legal entities that are not SMEs in the authorized capital | No more than 49% | No more than 49% | No more than 49% |
| Average number of employees of the organization for the previous calendar year | 101-250 people | Up to 100 people | Up to 15 people |
| Income determined for all types of activities carried out by the LLC for the previous calendar year (excluding VAT) | No more than 2 billion rubles. | No more than 800 million rubles. | No more than 120 million rubles. |
Changing the category of small and medium enterprises (medium, small or micro enterprise) is possible if the organization does not comply with the condition on income or the average number of employees for 3 consecutive calendar years (Part 4 of Article 4 of the Law of July 24, 2007 N 209-FZ ). That is, for the first time, the category can be changed only in 2019, if the subject in 2016-2018. will not fit into the above limits (Letter of the Federal Tax Service dated 09/07/2016 N SD-4-3/16672@).
Entrepreneurs - SMP
The category of self-employed entrepreneurs for individual entrepreneurs is determined by the average number of employees and the amount of income received from business activities. In the absence of employees, only the income of the individual entrepreneur is important (Part 3 of Article 4 of the Law of July 24, 2007 N 209-FZ). The limit values are the same as for LLC ().
Joint Stock Companies - SMP
Joint-Stock Company may also be a small or medium-sized business. To do this, firstly, it must fall into one of the categories in terms of the average number of employees and income (clause 2, clause 3, part 1.1, article 4 of the Law of July 24, 2007 N 209-FZ). And secondly, he must meet one of the conditions listed in
Small and medium-sized enterprises (SME) 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 Federal Law dated July 24, 2007 No. 209-FZ). Being an SME and especially a small enterprise is convenient, because small enterprises, for example, can generally conduct and compile . Small enterprises may not approve the cash balance limit (clause 2 of the Central Bank Directive dated March 11, 2014 No. 3210-U). At many small enterprises, scheduled inspections cannot be carried out in 2019 (but we are not talking about inspections by the Federal Tax Service, Pension Fund or Social Insurance Fund) (Part 3.1, 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 enterprises 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, size criteria and income criteria. 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 and consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs, only the criteria of size and income are important. Other conditions are not taken into account for them.
Legal criteria
For business entities and partnerships, the legal criteria for classifying an enterprise as a small business are as follows.
| Form (features) of 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 funds (with the exception of the total share of participation included in 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 SMP 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 an organized securities market are classified as shares of the high-tech (innovative) sector of the economy | — |
| Condition 3: Shareholders - the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (except for investment funds) own no more than 25% of voting shares, and shareholders - foreign organizations or organizations that are not SMPs, own no more than 49% of voting shares | — | |
| Organizations-"intellectuals" | Condition 4: The activity consists of the 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 “Skolkovo member” | — |
| Organizations with a “special” founder | Condition 6: The founders (participants) are JSC RUSNANO or the Fund for Infrastructure and Educational Programs | — |
