An individual entrepreneur is a small business entity. Small and medium-sized businesses are

The Federal Law of 2015 and the amendments made to it established that small and medium-sized businesses are any business company, partnership, production or consumer cooperative, individual or private farm registered in the register. In order to classify any of these types as a business entity, certain conditions must be met.

According to the Constitution

The constitutional principle underlying the economic sphere is freedom of economic activity, where small and medium-sized businesses are the right of every citizen, unless this economic activity is prohibited.

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

Amount of workers

The criterion for classifying a certain enterprise as a small or medium-sized enterprise is the number of staff, both full-time and contracted. Thus, small businesses include 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 in which the number of employees is precisely determined.

Thus, 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 people, the same in consumer 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 a company employs fewer than fifteen people, it is entitled to many benefits. Small and medium-sized businesses are taxed according to 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 influences the possibility of classifying this type of business as small or medium. Classification into this type may be provided that the proceeds from work performed, sales of goods or services in the last reporting year (four quarters) did not exceed the amount of a thousand times the minimum wage.

Support

The development of small and medium-sized businesses is stimulated by various tax incentives, the provision of equipment through leasing, and preferential lending. There are several areas of such support in the Russian Federation.

1. Infrastructure is being formed, as well as a register of small and medium-sized businesses, uniform for everyone.

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

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

4. Support for external economic activities is organized, including the development of their scientific, technical, trade, information, and production relations with foreign countries.

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

6. State and municipal support programs for entrepreneurs are developed and applied, and these programs are implemented annually using budget funds - both the local budget and the budgets of the Russian Federation and its constituent entities.

From the history

The existence of small businesses in the country began in 1988, and small state-owned enterprises, where the number of permanently employed workers did not exceed one hundred people, were also included in this category.

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

The volume of economic turnover was also taken into account, although its value never had time to establish itself. And today, the classification of enterprises as a business type based on the number of employees has been preserved (Federal Law “On Small and Medium Enterprises”).

Law

In 2007, Federal Law No. 209 was issued, which determined which entities belong to these types of businesses. 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 private farms.

The conditions were as follows: legal entities must have a total share of participation of the Russian Federation and its constituent entities, foreign citizens and legal entities of other states, public organizations, municipalities, charitable foundations or others in the joint authorized capital or mutual fund not exceeding 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

There have also been changes in the number of employees at enterprises. During the reporting period (calendar year), the number of employees on average should not have gone beyond the maximum 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 one hundred people, in microenterprises - up to fifteen people.

For revenue from the sale of services, work or goods, not taking into account value added tax, that is, the book (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 according to the categories. Limit values are set once every five years, taking into account data from constant monitoring of the activities of enterprises by statistics (Federal Law “On the Development of Small and Medium-Sized Enterprises”). Significant amendments and changes were made to this law in 2016 (222-FZ).

Documentation

Information about individual entrepreneurs and legal entities is entered into the Unified 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 needed to add or remove an enterprise from the register.

1. Information already in the Unified State Register.

2. Information presented in accordance with the legislation of the Russian Federation on taxes and fees, on the number of employees 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 individual tax regimes.

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

4. Information on inclusion in the Unified Register of Small and Medium Businesses.

Deadlines

Filling out the Unified Register is carried out for the purpose of providing relevant information by suppliers to the Federal Tax Service. This information is provided within a certain period strictly before the fifth of July annually and reflects the situation for the reporting period until the first of July of the current year. These documents must be submitted in electronic form, signed with a qualified enhanced 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 transmitting information by suppliers.

The entire list of joint stock companies, formed in a certain order, which is established by the government of the Russian Federation, is provided by exchanges if the shares are traded on the securities market, as well as if they belong to 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. Finance comes from the federal budget. In 2014, a corresponding decree of the Russian government was adopted regarding this program, 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, the received targeted funds are distributed through a competition for the implementation of those activities that are provided for by regional programs. The condition is that the regions must additionally finance these projects. This approach attracts financial resources and stimulates more active policies to support the activities of small and medium-sized entrepreneurs.

Participation

Absolutely all regions of the country participate in this program. All possible measures are provided to support the development of small and medium-sized businesses. This especially applies to beginning businessmen and youth entrepreneurship.

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

State policy aimed at increasing employment of the population offers various benefits to small businesses. Thanks to this program, the tax and administrative burden on private entrepreneurs is reduced. This aspect is one of the important ones when drawing up a business plan in order to start a business. In this article, we offer topics such as who is considered a small business and what benefits can be obtained from the state.

Small businesses in Russia enjoy special benefits intended only for them

Consideration of the basics of legislation

First, let's look at the main question: is an individual entrepreneur a small business entity? According to the current bill, small businesses include both commercial organizations and private entrepreneurs. There are several groups into which such organizations are divided. First of all, these are agricultural and manufacturing enterprises based on joint activities (cooperatives). Also included in the category of small businesses are farms and peasant farms. The last representatives of this category are landlord partnerships.

According to statistical data, more than two hundred thousand such organizations are recorded in the Small Business Register. Approximately thirty percent of this number are individual entrepreneurs. It is also worth mentioning formations that do not fall into this group. Such organizations include state enterprises, municipal institutions and non-profit organizations.

What are the criteria for selection?

In order to get into this category, you must meet two parameters:

size of staff;
the amount of annual income.

It is important to note that the norm established by law regarding the average number of employees is one hundred people. In the case of micro-businesses, this norm should not exceed fifteen employees. There are also restrictions on the maximum amount of earnings in one year. The upper threshold of this value is 800 million rubles excluding value added tax (VAT). The low end is around 400 million. For micro-businesses, the maximum limit is 120 million, and the lower limit is 60.

It is important to pay attention to the fact that for those enterprises that do not fall under this definition, the share of the authorized capital should not exceed forty-nine percent. The criteria for determining the category of an enterprise for individual entrepreneurs are no different from the values given below. In the case where an individual entrepreneur does not have employees, the category is determined based on the amount of income.

Those enterprises that use a patent taxation system are clearly included in the SMP category.

It is also quite common to hear the question whether an LLC is included in the SMP category. In order to fall into the category of small businesses, a limited liability company must fully comply with all of the above parameters.

The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a reduction in social tension

Register of subjects

In order to join the SME category, you must enter data about your organization into the Unified Register. Registration rules are available on the website of the tax authorities. After registering a business and submitting tax reports, information about the enterprise is entered into the register automatically. It should be noted that organizations included in the register are not required to confirm their status. Before amendments were made to the relevant law, such organizations had to annually submit financial reports and documents announcing the average composition to the tax authorities.

Information that is freely available includes data such as the name of the enterprise and its legal form. If desired, you can obtain information about belonging to the small, medium or micro category of entrepreneurship. Information on available licenses and classification of types of economic activity (KVED) is also freely available.

If information about the enterprise’s affiliation with the SMP is missing or unreliable, it is necessary to submit an appropriate application to the Register and ask the operator to check the data and make changes. If the entrepreneur wishes, information related to the products manufactured, as well as the organization’s cooperation with government agencies, can be entered into the Register. In addition, the head of the company has the right to ask for his own contact information to be included in the Register.

Small businesses are often interested in the issue of losing their SE status. Loss of this status is possible only if the organization exceeds the limit associated with the number of employees or income level. It is important to pay attention to the fact that a change in status is carried out only after three years, from the moment the limit is exceeded. As an example, let’s take a situation in which an individual entrepreneur exceeded the income limit in 2018. In this case, the transition to a common system will take place only by 2021.

What are the advantages of SMP

Having dealt with the question of what a small business entity is, we should move on to consider the advantages of this status. First of all, these are various benefits provided by the state. This political step is aimed at combating shadow business and improving the climate for the development of small enterprises. Thanks to benefits from the state, new jobs are created and costs associated with unemployment benefits are reduced. It is to achieve these goals that the process of registering an enterprise has been significantly simplified. In addition, tax burdens and administrative pressure coming from government agencies have decreased.

A small business entity is a Russian commercial organization or individual entrepreneur that aims to make a profit

The main advantage of the SE status is the preferential tax system. There are currently four special modes:

EXSN- Unified agricultural tax.
PSN- Patent taxation system.
UTII - A single tax on imputed income.
simplified tax system- Simplified taxation system.

Based on the chosen taxation system, local authorities set a minimum rate. As an example, let's consider a situation where the simplified tax system at the state level is set at six percent. In this situation, local authorities have the right to reduce the tax rate to one percent. Upon initial registration as an individual entrepreneur, government authorities have the right to exempt a beginning businessman from tax payments for two years.

Organizations included in the SMP category have the opportunity to receive free subsidies, government grants and other financial benefits. Material resources can be issued with the condition of partial repayment through leasing contracts or on the basis of mandatory participation in various government events. To date, this program has been extended until 2020.

The status of a small business allows you to count on administrative relief. These advantages relate to cash discipline and accounting systems. In addition, the frequency and number of inspections is limited. In addition, there is a quota from the state, the size of which is fifteen percent of existing orders. This means that enterprises with SE status fall into these percentages.

Additional benefits are also provided for those organizations that have the status of microenterprises. Today, such companies may no longer use local documents. Such documents include duty schedules and rules for managing work duties within the team. Please note that abandoning local documentation implies a change in the system for concluding an agreement with an employee. In this case, it is necessary to make appropriate notes in the employment agreement. It should be noted that if the status of a micro-enterprise is lost, the responsible person must create all the necessary documentation within four months.

A non-profit organization, as well as a unitary municipal or state institution is not a small business entity

On inspections and responsibility of MPs

For organizations included in the category of medium and small businesses, compressed inspection dates are applied. According to the established rules, the maximum duration of an inspection by a regulatory body is fifty hours per year. In the case of micro-enterprises, this norm is reduced to fifteen hours over a twelve month period.

Organizations with SE status have the right to a tax holiday until December 2018. It is important to note that these exemptions are valid only for scheduled inspections. When complaints are received against an organization indicating a violation of the law, inspections from government agencies cannot be avoided.

It should also be noted that small businesses must be held accountable for committing unlawful acts. In the event that an entrepreneur or organization violates the requirements established by law, the following consequences should be expected:

An administrative fine of up to 2,000 rubles with a warning. This measure is used for individuals.
An administrative fine of up to 4,000 rubles. This measure is provided for officials.
Administrative fine of up to 40,000 rubles. Penalties against legal entities.

In case of serious violations, a more stringent system of fines is provided. It is important to pay attention to the fact that current legislation does not have criteria by which the severity of an offense is determined. This means that such violations are dealt with based on licensing agreements.

There is also administrative responsibility in relation to persons included in the category of small businesses, but carrying out their activities without permits. For a single violation, the amount of penalties is low.

However, if the violation is repeated, such actions may be considered a gross misconduct, which significantly increases the amount of the fine. As an example, let's look at an organization that does not have the necessary permission to operate. In this case, the amount of the fine can reach twenty thousand rubles in combination with suspension of activities for three months. In addition, the company is obliged to obtain the necessary documents.

The criteria for classification as small businesses in 2018 are established by the state

Conclusion

A small business entity is a commercial organization registered in this status. The economic downturn had a negative impact on such enterprises, which led to the need for government support for such organizations. Otherwise, private entrepreneurs will be forced to cut the number of jobs or conduct “shadow business.” This explains the importance of government support, subsidies, grants and benefits for small businesses.

Small and medium-sized businesses have a number of advantages over large organizations. In particular, they can enjoy preferential tax regimes and qualify for government assistance in the initial stages of development. How to determine who belongs to the SME category in 2018 - read this article.

What is a small business?

According to Law No. 209-FZ “On the Development of SMEs in Russia” dated July 24, 2007, a small and medium-sized enterprise (SME) is any commercial structure registered in the country and meeting certain criteria.

The organizational form in this case does not play a significant role, that is, both an individual entrepreneur and a legal entity can be considered a small business. In addition, agricultural and consumer cooperatives, farms and business partnerships are allowed to acquire SME status. What criteria must a company or individual entrepreneur meet to be considered a small enterprise?

SME criteria

The criteria for distinguishing between small, medium and micro enterprises are specified in Art. 4 of Law No. 209. Restrictions for SMEs exist on:

number of employees
the amount of annual profit,
participation shares in the authorized capital of the state, as well as other organizations.

The first two parameters are key and apply to all types of legal entities, farms and individual entrepreneurs. Let us consider the criteria for SMEs in more detail.

In 2018, amendments were made to Law 209-FZ, thanks to which there are more enterprises in Russia that are classified as SMEs. This happened due to the fact that legislators slightly raised the upper limit on maximum income for small businesses. In particular, for micro-enterprises the maximum amount of earnings increased from 60 to 120 million, for small enterprises - from 400 to 800 million.

The maximum number of employees remained the same. For enterprises engaged in the processing of textiles and clothing production, the average number of employees can reach up to 1000 people (Government Decree No. 209-FZ of November 22, 2017).

The changes also affected the period during which an entrepreneur retains the status of a SME after exceeding the limit on the number of employees or income. Previously, this period was two years, from 2018 - three. Thus, a company that has exceeded the limit in terms of numbers or revenue this year, according to 209-FZ, will be included in the category of SMEs until 2021.

Another important criterion for determining SMEs is the share of participation in the authorized capital of the company. For government agencies, as well as foundations, public and religious organizations, it cannot exceed 25% in the capital of a small enterprise. Other commercial structures can now occupy up to 49%. Until this year, the limit was, as for government agencies, 25%.

Limits on the share of participation of state and commercial structures in the management company do not apply to:

participants of the Skolkovo project;
shareholders working in the innovation sector of the economy;
organizations that apply in practice the advanced technological developments of their founders (scientific, budgetary institutions).

Register of SMEs

You can check the status of a company by contacting the state register of SMEs. The resource began operating on August 1, 2016 and includes an extensive database for each representative of a medium or small business.

The list is compiled by Federal Tax Service employees based on the data that entrepreneurs submit to the tax service. The register contains basic information about the company: name, tax identification number, address, category, OKVED activity codes, availability of licenses and their types.

At the request of businessmen, information about products, contacts, and the number of contracts concluded as part of the implementation of the government procurement program can be entered into a single database. New data is submitted electronically on the Federal Tax Service website.

Benefits of SMEs

Compared to large holdings, small and medium-sized enterprises have significant privileges. Let's take a closer look at some of them.

Organizational privileges

1. Small businesses have the right to apply simplified taxation regimes, under which it is easier to submit reports (on the popular simplified tax system, they are submitted once a year). The relaxation does not apply to LLCs or JSCs whose revenue exceeds 800 million rubles per year. In such organizations, an additional audit is carried out.

2. There is no need to set a cash limit at the cash desk. That is, a businessman can keep any amount of money in the cash register.

3. SMEs have an advantage over large companies in the process of acquiring leased real estate (municipal, state).

4. Inspections by supervisory authorities of companies in small and medium-sized business sectors take place according to a “gentle” program - no more than 50 hours annually. Micro-enterprises are inspected 15 hours each year.

Scheduled inspections are required if a company or individual entrepreneur operates in the field of healthcare, heat supply, education, energy or public projects

Tax benefits

An enterprise falling into the category of SMEs can significantly reduce the amount of tax deductions. Existing preferential tax systems have certain conditions under which they can be applied. For example, a legal entity cannot use a patent (PSN). For the remaining regimes - a simplified taxation system, a single tax on imputed income and a single agricultural tax - everything depends on compliance with the criteria for annual income and the size of the organization.

Name of the tax system	Annual income limit	The number of employees
UTII	Not installed	No more than 100
simplified tax system	No more than 160 million rubles	No more than 100
PSN (available only for individual entrepreneurs)	No more than 60 million rubles	No more than 15
Unified agricultural tax	The share of profit from the sale of agricultural products is at least 70% of total income	For individual entrepreneurs, fisheries enterprises - up to 300 people, for agricultural organizations - unlimited

In 2016, changes were made to the legislation, thanks to which authorities in Russian regions were able to reduce tax rates for UTII and the simplified tax system at their discretion. For the single tax on imputed income (UTII), they can reduce the rate from 15 to 7.5%, for the simplified tax system - from 7 to 1%. At the same time, the company or individual entrepreneur must promptly pay insurance premiums to extra-budgetary funds and create new jobs (expand the workforce).

Tax holidays for SMEs

In the period from 2015 to 2020, entrepreneurs who registered their activities for the first time have the right to reduce the tax rate to 0%.

Tax holidays require the following conditions to be met:

choice of PSN or simplified tax system as a taxation system;
documentary registration of the company later than the date when the law on tax holidays within the region was adopted;
the type of activity must correspond to the list fixed in the law adopted at the regional level.

The criteria for identifying SMEs did not undergo major changes in 2018. Russian legislation still allows representatives of small and medium-sized businesses to independently choose a convenient taxation system and enjoy benefits.

Small business is an activity aimed at generating income, making a profit, which is carried out by subjects of a market (commodity-money) economy that meet the criteria (features) defined by law. A small business entity is an LLC, partnerships, various funds, and individual entrepreneurs.

Main criteria for recognition as a small business entity

Federal Law No. 209 defines the concept of a small business entity. To summarize, we can say that they include:

business societies;
production and agricultural cooperatives;
individuals registered as a state of emergency;
peasant (farm) farms.

It is important that all of the above organizations, in order to be classified as a small business, must fall under certain criteria enshrined in the same law.

The main criteria for determining a limited liability company (LLC) to the category called “small businesses” include:

composition of founders;
average number of employees;
the amount of authorized capital;
turnover for the year and the value of assets.

Let's take a closer look at these signs.

Founders' share

In order for an LLC to be classified as a small business, you need to know its founders. The total share of presence in the LLC of individual constituent entities of the Russian Federation, municipalities, foreign citizens and legal entities, religious and public associations, various funds in the authorized capital of the LLC should not exceed twenty-five percent. And also the participation share of one or more legal entities should not exceed twenty-five percent. persons who are not themselves small businesses.

If the founders of a small company are foreign legal entities, then their share in the authorized capital is limited to 49%. The same restriction applies to Russian legal entities that are not small and medium-sized businesses.

Amount of workers

The average number of employees of a limited liability company should not exceed one hundred people. This indicator is calculated for the last calendar year.

Amount of revenue or amount of income

The LLC's revenue from the sale of work, services, and goods is looked at for the last calendar year, and the amount excluding VAT is taken into account. The maximum value for classifying a limited liability company (as well as other forms of business) as a small business is established by the Government of the Russian Federation once every five years.

Until August 1, 2016, the revenue limit for small enterprises could not exceed 800 million rubles. After this date, the approach to calculating revenue will change. If before August 1 it was calculated based on the volume of sales of goods and services, then after that it will be considered as income from business activities: it will be calculated by the fiscal authorities based on the submitted declarations under the simplified tax system, UTII and income tax. After August 1, 2016, the income limit for small enterprises is 800 million rubles.

For established LLCs, all of the above criteria are determined based on information from the year in which the company was registered. That is, the calculation of revenue from the sale of services (goods, works), the book value of assets, and the number of employees occurs from the date of state registration.

What documents to prepare when opening an LLC: video

More about LLC

An LLC is a small business entity if it meets the criteria specified in the previous section. There are no other restrictions for LLCs to be classified as a small business.

Let's take a closer look at what an LLC is.

A limited liability company is a company established by one or more persons (individuals or legal entities). The authorized capital of an LLC is always divided into shares (if there is more than one participant). The participants of an LLC are not liable for its debts and obligations. They only risk receiving losses directly related to the organization’s activities, within the limits of the value of the deposits. That is, the liability of participants is limited in accordance with legislative acts.

The corporate name of the organization must contain an indication of its form. For an LLC, the required words in the name are: “limited liability.”

The main and mandatory constituent document is the charter. The constituent agreement is concluded only at the request of the participants (previously it was a mandatory document). The charter is submitted to the territorial tax office upon registration. If any changes are made, then additions (changes) to the charter or its new edition must be brought to the Federal Tax Service. This type of legal entity can be formed by one citizen.

Consists of contributions from each participant. The minimum amount of the authorized capital today is ten thousand rubles.

The organization is managed by a general meeting of participants (or a single founder). The LLC itself makes decisions on important issues: liquidation, reorganization, etc.

To summarize, we can say that a limited liability company is one of the types of capital associations where the personal participation of members is not required. Depending on the total number of workers, the composition of the founders and revenue, it can be classified as a small business.

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.

A non-profit organization, as well as a unitary municipal or state institution is not a small business entity.

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 other commercial organizations that are not small and medium-sized businesses has increased - from 25% to 49%.

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

For 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 its 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 of the individual entrepreneur;
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 the provision of annual accounting and tax statements, a report on financial results, and 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 entrepreneurial activity for micro and small businesses, 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:

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.
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).
Administrative benefits. This refers to such relaxations as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), and the opportunity to draw up fixed-term employment contracts with employees. 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 are the guarantors.