The Ministry of Economic Development proposes to postpone the implementation of the register of small and medium-sized entrepreneurs to January 1, 2017. According to officials, it will have to be carried out by the tax service.

The Ministry of Economy has developed amendments to the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized enterprises in Russian Federation"concerning the activities of the new register of SMEs. According to officials, 2016 will be a transitional year for the launch of this register, and it will become fully operational no earlier than 2017. According to the published document, small and medium-sized enterprises will continue to be considered agricultural consumer cooperatives, business societies and partnerships, as well as peasant (farm) enterprises, the total share of participation in which the Russian Federation, its constituent entities and other organizations does not exceed 25%, and foreign legal entities– 49%. The criterion for classifying economic agents as SMEs based on revenue volume is also retained. It is determined by the government, and now for micro-enterprises the revenue limit is 120 million rubles per year excluding VAT, for small enterprises - 800 million rubles, and for medium-sized enterprises - 2 billion rubles. At the same time, it was proposed to abandon the average number of employees and switch to the average number of employees for the previous calendar year, while leaving unchanged the permissible number of employees: from 101 to 250 people for medium-sized enterprises, up to 100 for small enterprises, up to 15 for micro-enterprises . In addition, those economic entities that carry out their business activities using exclusively the patent taxation system will be classified as micro-enterprises. The most important change proposed by the Ministry of Economic Development is to appoint a specific operator of the federal register of SMEs. The most suitable body for this is the Federal Tax Service, the department believes. There is already an entire database on the income of small and medium-sized entrepreneurs, and information on the shares of participation of Russian and foreign persons in the authorized capital of an enterprise, as well as information on the average number of employees can be supplied to the service automatically from databases of other government bodies, say the authors of the amendments. As for information from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs, access to them is open to all federal authorities, including the Federal Tax Service, they remind. If the Federal Tax Service is indeed appointed as the operator of the register of SMEs, the service will have to update all information annually by August 1. The procedure for entering, changing and processing data will additionally be prescribed by the department itself. The only requirement is that the register must be published on the Internet, and its data must be made available to a wide range of people free of charge. At the same time, the Small and Medium Enterprise Development Corporation will be able to create its own personal list of legal entities that do not meet the criteria for SMEs, but are entitled to receive state support. However, this list will only include organizations approved by the government. The authors of the initiative specify that additional help Some manufacturing enterprises (primarily light and textile) will be able to count from the state budget, even if their indicators “exceed the limit values ​​for the average number and other values ​​used to classify economic entities as SMEs.” The initiative of the ministry cannot but rejoice. Apparently, the register will be created automatically, which means that entrepreneurs will not have to submit additional documents and waste time on the “identification” procedure. Getting into the register will also facilitate access to budget money allocated for the development of small and medium-sized businesses in the Russian Federation. And if the government and the State Duma approve the possibility of receiving a subsidy on an application basis and without a competitive selection, which is also provided for by amendments to Law No. 209-FZ, then it will become even easier for entrepreneurs to invest in their business. Another advantage of the creation and early launch of the SME register is the exclusion from the inspection plan for the next three years. Let us remind you that the supervisory holidays planned for 2016 – 2018 will cover almost all types of supervisory and control activities described in Law No. 294-FZ, and according to the plans of officials, all small and micro-entrepreneurs will be exempt from visits from inspectors. But experts are confident that delaying and postponing the creation of the SME register greatly harms business. According to the head of OPORA Russia, Alexander Kalinin, the data available to the Federal Tax Service and the technical capabilities associated with the launch of a new data center in Dubna make it possible to “prepare such a register now.” However, officials, citing unresolved organizational and technical issues, are postponing its launch for now. And the entire public procurement system is seriously suffering at this time. Let's hope that the so-called "reputation filter" for small companies It will appear pretty quickly though. And then entrepreneurs will be able to take advantage of all the benefits and benefits provided for them by the state.

Small businesses in Russia enjoy special benefits intended only for them. 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 businesses” mean and who belongs to them in 2019?

A small business entity is a Russian commercial organization or individual entrepreneur that aims to make a profit. This category also includes:

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

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

Who are SMEs?

The criteria for classification as 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 enterprise (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defined by law dated 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, more enterprises and individual entrepreneurs can be classified as small businesses.

• The maximum allowable amount of annual revenue excluding 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 others has increased commercial organizations who are not small and medium-sized businesses - from 25% to 49%.

But this is acceptable average number employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for small enterprises.

In a relationship individual entrepreneurs The same criteria for dividing into business categories apply: according to annual revenue and number of employees. If an individual entrepreneur does not have employees, then his SME category is determined only by the amount of revenue. And all entrepreneurs working only on the patent taxation system are classified as micro-enterprises.

The period during which a businessman continues to be considered a SME has been extended, even if he has exceeded the permissible limit on the number of employees or revenue received. Before 2016 it was two years, and now it’s 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 reaching the previously existing limit of 400 million rubles, because it is lower than what is currently established? The Ministry of Economic Development believes that after the entry into force of Act No. 702 of the Government of the Russian Federation dated July 13, 2015, such an enterprise can return to the status of a small one if annual revenue does not exceed 800 million rubles.

State Register of SMEs

Since mid-2016, the Unified Register of Small and Medium Businesses has been in effect. The portal of the Federal Tax Service contains a list that includes all small and medium-sized businesses in the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and tax reporting.

The following mandatory information is publicly available:

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

In addition, at the request of a businessman belonging to small and medium-sized businesses, additional information can be entered into the register:

• about manufactured products and their compliance with the criteria of innovative or high-tech;
• on the inclusion of SMEs in partnership programs with government customers;
• on the availability of contracts concluded as a participant in public procurement;
• full contact information.

To transfer this data to the Unified Register, you must 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 meet this status in order to participate in state support programs. Previously, this required providing annual accounting and tax reporting, financial results report, information on the average number of employees.

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

What does the status of a small business give?

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

• ensure exit from the shadows and self-employment of persons providing services to the population, engaged in small-scale production, working as freelancers;
• create new jobs and reduce social tension in society by increasing the well-being of the population;
• reduce budget expenditures on unemployment benefits, health insurance and pensions for officially unemployed persons;
• develop new types of activities, especially in the field of innovative production that does not require significant costs.

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

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

1. Tax benefits. Special tax regimes (STS, UTII, Unified Agricultural Tax, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to further reduce taxes on UTII (from 15% to 7.5%) and on simplified taxation system 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 several years. In addition, from 2015 to 2020, individual entrepreneurs registered for the first time after the regional law came into force have the right not to pay tax at all for two years under the PSN and simplified taxation system regimes.
2. Financial benefits. This is direct financial government support in the form of grants and gratuitous loans issued as part of a nationwide program valid until 2020. Financing 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).
3. Administrative benefits. This refers to such relaxations as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to issue urgent requests to employees. employment contracts. When participating in government procurement, there is a special quota for representatives of small businesses - at least 15% of the total annual volume of purchases must be made by state and municipal institutions from them. When receiving loans, government guarantors for small businesses act as guarantors.

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 they are allowed various kinds"tax holidays". 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:

1. the company's shares listed on the stock exchange belong to the shares of the innovation sector;
2. the company or enterprise is legally considered as a participant in one of the Skolkovo projects;
3. 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 the average number of employees 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 complying with all the above conditions, the company not only automatically receives small status and is included in tax authorities to the 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.

IN Lately Small and medium-sized businesses in our country receive quite a lot of attention. and belonging to these business categories may enjoy some benefits, including:

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

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

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

In 2015, the revenue criterion was doubled, and in 2016 another change was made to the law, which came into force in August. Now, instead of proceeds from sales, you should take all income from business activities.

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

Let's combine the criteria into one table:

Criteria	Content	Criterion value
Capital structure (for legal entities only)	Total share in the authorized capital: Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable organizations and foundations	No more than 25%
	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	No 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	Income from business activities calculated in accordance with the Tax Code of the Russian Federation	Up to 120 million rubles. – micro-enterprises; Up to 800 million rubles. - small business; Up to 2 billion rubles. – medium business

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

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

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

Separately, we note that in order to obtain the status of a small business, an individual entrepreneur or legal entity must meet the specified criteria for three years (this period has also been increased by the latest Decree of the Government of the Russian Federation, previously it was two years). A similar situation arises when a small enterprise loses its status and moves to the next business category. That is, if you are now a small business, then even if you exceed the limit on number or revenue in next year, you will still be a small business. To move to the medium-sized business group, the limits must be violated for three years.

Due to latest changes, now you do not need to confirm the status of a small business - it is automatically assigned based on the data of your tax returns. In this case, income from the declaration for the previous year is taken for analysis.

From latest news It is also worth noting that since August 2016, the Federal Tax Service has been creating a register of small businesses, where it includes everyone who belongs to it. This, again, will simplify 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 that it belongs to a small business.

The register is available on the website Nalog.ru.

Here you can use the “Register Search” service to view data on yourself or your counterparties. 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 full name of the individual entrepreneur.

The criteria for classification as a small enterprise in 2018 are similar to those in force in 2017. Let's take a closer look at who is considered a small business in 2018 and what are the criteria for companies to engage in this type of activity.

Who belongs to small businesses

According to Art. 4 of the Law “On the Development of Entrepreneurship in the Russian Federation” dated July 24, 2007 No. 209-FZ, various economic entities are classified as SMBs (small businesses), namely:

• individual entrepreneurs;
• peasant (farm) farms;
• business societies;
• business partnerships;
• consumer cooperatives;
• production cooperatives.

All of them must comply with the main and additional criteria for small businesses outlined in law 209-FZ. These relate to the fundamental characteristics of the management of any company, namely: the number of employees, income received and composition authorized capital. On their basis, it is determined whether the organization can be considered small or whether it must be classified among other categories of economic entities. Let us consider what criteria characterize a small enterprise in more detail.

New resolution in legislation to classify an organization as a small business

In 2016, the Decree of the Government of the Russian Federation “On the limit values ​​of income ...” dated 04.04.2016 No. 265 was published. It states that now one of the parameters used to classify an entity as a small business is not revenue from the sale of goods, services works or services, and a more extensive characteristic is income received over the past calendar year in the implementation of all types of activities. The maximum value of this criterion has not changed and remains the same compared to 2015-2016: for small companies the profitability limit is 800 million rubles.

In connection with the entry into force of the new Resolution 265, we can say that some enterprises will lose their small status and, accordingly, will not be able to take advantage of the benefits for maintaining simplified accounting, cash discipline and personnel document flow. As for other criteria for classifying enterprises as small, medium or large, they remained unchanged.

You can find out about the criteria for micro, small and medium-sized enterprises in the material on.

Basic and additional criteria indicating small enterprises

In addition to the profitability parameter, the main criteria include the average number of personnel for the past calendar year. For small enterprises this characteristic ranges from 16-100 people. The average headcount is calculated based on a certain rule, namely:

1. First, the average number of full-time employees is calculated.
2. After this, the average number of part-time personnel is determined.

As for additional criteria, these include the total percentage of membership of other economic entities in authorized capital subject. Firstly, for business partnerships or companies, this indicator should have no more than 25% of the total participation of the Russian Federation, constituent entities of the Russian Federation or municipalities, public organizations or charitable foundations. Secondly, the fund must have no more than 49% of the total percentage of participation of other legal entities (not considered small enterprises) or foreign companies.

The criteria for a small enterprise may also be met by legal entities whose activities are related to intellectual developments in various fields, for example, the creation of information databases, industrial designs, etc.

Applied to joint stock companies they may also have the status small organization, only in this situation their shares should belong to the innovation sector of the state economy.

Does the company belong to the SMP (step-by-step table for determining the status of the company)

Let's look at the algorithm for determining a company's category step by step.

	Algorithm
1. Determine the average number of personnel for the past calendar year	Calculated by calculation. Information for calculation is taken from information submitted to the tax office. For small businesses the figure ranges from 16 to 100 people
2. We calculate the income acquired over the past calendar year from all types of activities	Information is taken from tax return behind last year. When combining modes, income is summed up for each declaration. For small enterprises, the value should not exceed 800 million rubles.
3. We determine the percentage of membership of other companies in the authorized capital of the company	1. The percentage of membership of the state, constituent entities of the Russian Federation, municipalities, public organizations or charitable foundations is no more than 25%. 2. The percentage of membership of foreign legal entities or Russian legal entities (not having the status of a small enterprise) is no more than 49%

The nuances of small and medium-sized businesses

If a small enterprise meets the 2018 criteria, it is entered into a special register of small and medium-sized businesses created on August 1, 2016. In this case, the organization is not required to submit any special information to the tax authorities or take other actions - it is automatically classified as a small business. Federal Tax Service employees classify companies as small based on the information they provide in the usual manner, which includes:

• average number of employees;
• data from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs;
• tax returns.

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 installed earlier, management can issue an order to cancel it.
• Possibility of conducting simplified accounting.

See also: When a small enterprise turns into a medium or large one

There are certain circumstances, the occurrence of which will lead to the organization losing its status as a small enterprise. Naturally, this is due to the fact that it will not qualify as a small business in 2018. These conditions include the following:

1. If the circumstances are related to an increase in the percentage of participation in the authorized capital above limit value, then the enterprise will lose its small business status. In this case, the moment of transition to a medium or large enterprise is considered to be the date of making an entry in the Unified State Register of Legal Entities about the change in the authorized capital of the organization.
2. If circumstances are associated with an increase in the average number of personnel or income from all types of entrepreneurial activities above the legal limit, the status of a small enterprise is retained by the enterprise for three years. After the expiration of the mentioned period, the small enterprise will lose this status and become medium or large, depending on the value of these criteria, as indicated in paragraph 4 of Art. 4 of Law 209-FZ.

Results

To be classified as a small enterprise, a company must meet the criteria specified in Law 209-FZ. These include the average number of personnel, income from all types of activities and participation in the authorized capital. If all conditions meet the required values, the company automatically receives small status and is entered by the tax authorities into a special register of small and medium-sized businesses in Russia.