Yip is smp. Small, medium and large businesses: concepts and main features

Recently, small and medium-sized businesses in our country have received quite a lot of attention. and related to these business categories can 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 of classifying an entity as a small business has become of 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, while their status must be confirmed.

How to determine which category of entrepreneurs you belong to? The criteria for classifying an individual entrepreneur or legal entity as one of the categories are specified in Federal Law No. 209-FZ of July 24, 2007, aimed at developing 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 effect in August. Now, instead of sales proceeds, all income from entrepreneurial activity should be taken.

Important! Income from entrepreneurial activity 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.

Combine the criteria into one table:

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

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

The limit value of income 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 is also extended by the latest Decree of the Government of the Russian Federation, previously it was two years). A similar situation develops with the loss of the status of a small enterprise and the transition to the category of the next business category. That is, if you are now a small business, then even if you exceed the limit in terms of number or revenue next year, you will still be a small business. To move to a medium-sized business group, the limits must be violated for three years.

Due to recent changes, now you do not need to confirm the status of 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 the latest news, it should also be noted that since August 2016, the Federal Tax Service has been forming a register of small businesses, where it enters everyone who belongs to it. This will again simplify the work for small businesses, since they will not have to provide additional documents to receive the benefits they are entitled to: the presence of a company in the register already confirms its belonging to a small business.

The register is available on the website Nalog.ru.

Here you can use the "Registry 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.

Some legislative acts of the Russian Federation have undergone significant adjustments. In particular, the classification criteria for small business enterprises have changed, and from June 2015 a number of additional opportunities open up for businessmen.

Who is a small business?

A small business is a small firm registered as a peasant farm, LLC or individual entrepreneur and meets several parameters established by law. After the entry into force of the Federal Law "On amendments ..." dated June 29, 2015, the conditions for classifying small businesses have changed significantly and additional benefits have appeared.

Thus, for small businesses, only the number of employees remained unchanged, and an increase in the size of investments provides a number of undoubted advantages:

• The possibility of acquiring the most modern machinery and other equipment for the development of the company in the event that the previously established fixed capital was not designed for this.
• Increasing profits and turnover.
• Improving product quality.
• Greater opportunities for business development.

Recently, the Government of the Russian Federation has taken a course towards popularization of small innovative enterprises involved in the development and implementation of new programs and technologies, the creation and production of goods, the provision of services and works. Most often, such organizations are located at various universities and research institutes, work in the economic or scientific and technical fields, and foreign investors prefer to invest their money in them.

Microenterprise and small enterprise: the difference

A micro-enterprise is a subgroup of a small business that meets certain criteria. You can see the difference between micro and small enterprises here:

Benefits of creating micro-enterprises:

• Reduced tax rate (9%) for individual entrepreneurs.
• There is no need to provide a sworn auditor's opinion when submitting annual reports to the Federal Tax Service.
• No obligations for advance payments of income tax.
• Opportunity to work part-time at several business entities for employees of a microcompany.

Not without cons here:

• Some benefits are closed for employees.
• The same accounting rules for all forms of tax payments to the organization.
• Changing the status from a micro-enterprise tax payer to a personal income tax payer or a company is possible only after the end of the tax period.
• When an employee works only in a micro-enterprise, the amount of benefits from the Social Security Service is reduced.

Speaking of small businesses, the list of advantages is expanding significantly:

• Simplified bookkeeping.
• Exemption from VAT if the amount of proceeds from the sale of goods for the last quarter is more than 2,000,000 rubles.
• Possibility of using USN.

The transition to the simplified tax system exempts from accounting, but it can only be carried out if over the past 9 months the individual entrepreneur has received no more than 15,000,000 rubles. revenue, and the residual value of intangible assets and fixed assets is not more than 100,000,000 rubles. There are no exemptions for legal entities.

Disadvantages of creating a small business entity:

• Greater dependence on larger organizations.
• Unstable exchange rates.
• Difficulties in attracting investors from other countries, as they are in most cases interested in larger investments and, accordingly, profits.

Do I need confirmation of their status by small businesses?

To be classified as a small business, it is enough that the company meets the specified criteria, i.e. no confirmation is needed: when submitting annual reports, the Federal Tax Service sees the results of financial activities.

If a legal entity needs to confirm the composition of the LLC participants, then this can be done using the decision on the establishment or an extract from the Unified State Register of Legal Entities, which can be ordered on the website of the Federal Tax Service.

What benefits are provided for small businesses?

In accordance with the criteria established by law, subjects receive many benefits:

• The absence of a cash limit and the possibility of storing any amount at the cash desk: for this, it is enough to issue an order from the head of the company.
• Increasing the likelihood of receiving subsidies from local authorities.
• Until July 1, 2018, it is possible to purchase municipal or state real estate on a preferential basis.
• Reduction of terms of non-tax audits.
• Tax holidays for organizations operating in the social, industrial or scientific sphere.

Also, a draft law was submitted to the State Duma, exempting all entrepreneurs from January 1, 2016 from supervisory checks, if they had not previously been deprived of their licenses and did not commit gross violations in the course of their activities.

More details can be found in this video:

Being a small or medium enterprise is beneficial. There are many benefits for such entities, so if you get into the Unified Register of Small and Medium-Sized Businesses, then a company or entrepreneur can count on state support and save money, for example, on taxes. In addition, small businesses have access to public procurement and are exempt from inspections until 2019. To confirm the status of a small or medium-sized enterprise, you need to check whether the company meets the criteria that the law defines. And then make sure that the company is included in the register.

Which enterprises are classified as small and medium

Small and medium-sized businesses can become (Article 4 of the Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"; hereinafter - Law No. 209-FZ):

• production cooperatives;
• consumer cooperatives;
• business companies;
• business partnerships;
• individual entrepreneurs;
• peasant (farm) enterprises.

These individuals must meet three criteria:

• the composition of the founders;
• number of employees;
• the amount of income.

The composition of the founders

This requirement does not apply to individual entrepreneurs and companies whose founders are only individuals. It doesn't matter if they are Russian or foreign. If the company's shareholders include other founders, then their share should not exceed:

• 25 percent in total if these are state entities (the Russian Federation, its subjects, as well as municipalities);
• 25 percent in total if these are public and religious organizations and foundations;
• 49 percent in total if they are other organizations.

These limits do not apply to:

• organizations that are themselves small and medium-sized businesses;
• shareholders of the high-tech (innovative) sector of the economy;
• organizations that use the latest technologies developed by their founders - budgetary or scientific institutions;
• organizations whose founders are on the list of persons providing state support for innovative activities.

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

• from 101 to 250 inclusive - for medium-sized enterprises. The Government of the Russian Federation may establish a different value if the main activity of the organization is related to light industry (production of clothing, textiles, leather products, leather processing);
• up to 100 inclusive - for small businesses;
• up to 15 - for micro-enterprises.

Income Limit values ​​of income from entrepreneurial activity for the last calendar year should not exceed:

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

Such values ​​were approved by the Government of the Russian Federation in Decree No. 265 of April 4, 2016 “On the marginal values ​​of income received from entrepreneurial activities for each category of small and medium-sized businesses.” Income from entrepreneurial activities is summarized for all types of activities and applied to all tax regimes. Belonging to small and medium-sized businesses is determined by the highest indicator of the three. The category of the enterprise will change if the following values ​​deviate from the indicated values ​​for three calendar years in a row:

• list of participants;
• number of employees;
• the amount of proceeds from the sale of goods, works and services.

How to verify SME status

To confirm your status as a small and medium-sized enterprise, you need to get into the Unified Register of Small and Medium-Sized Enterprises and obtain an extract from the register.

How to get into the register

The Unified Register of Small and Medium Enterprises is maintained by the Federal Tax Service of Russia. To get into it, you do not need to submit any documents. The tax service enters information into the register automatically. The register is formed on the basis of information on income and the average number of employees, data from the Unified State Register of Legal Entities, EGRIP and information from government agencies. If the company is not in the register, then you can submit an application, and the Federal Tax Service will enter the information manually. You can also correct incorrect data or enter additional information so that customers receive complete information. In addition, you can report on your products, concluded contracts, participation in partnership programs, contacts. You can do it yourself. The information in the register is updated once a year on August 10 as of July 1 of the current year.

How to get an extract from the register

To do this, you need to go to the registry website and enter the TIN, PSRN, name of the organization or full name of the entrepreneur. After that, you can download and print the statement. The extract from the register already has an enhanced electronic signature. Such an extract has legal force (paragraphs 1, 3, article 6 of the Law of April 6, 2011 No. 63-FZ "On Electronic Signature"). Local tax inspectorates do not issue certificates of belonging to small and medium-sized businesses (letter of the Federal Tax Service of Russia dated August 8, 2017 No. GD-4-14/15554).

By what criteria are enterprises and individual entrepreneurs classified as small businesses in 2018? How do the criteria distinguish small businesses from medium and large enterprises? We will show a detailed table with the criteria and recall what benefits small businesses and individual entrepreneurs included in the register of small and medium-sized businesses as of 2018 have.

What are the advantages

Small businesses can get some privileges (when compared with medium and large businesses). Let us explain what rights and benefits enterprises that meet the criteria for small businesses in 2018 have.

Easy Accounting

One of the most time-consuming tasks of an accountant is bookkeeping. However, if the criteria for a small business are met, it is possible to maintain simplified accounting and submit fewer documents as part of financial statements to the Federal Tax Service and statistics.

In 2018, enterprises that are classified as small businesses according to certain criteria can apply simplified accounting methods and draw up accounting (financial) statements in special (simplified) forms.

Tax relief

In some regions of Russia, for small businesses in 2018, a reduced single tax rate was established under the simplified tax system. The regions may also introduce property tax and transport tax incentives for small businesses.

Checkout restrictions

Small and micro enterprises can conduct cash transactions in a simplified manner. And, for example, do not set a cash balance limit.

Government contracts

Small businesses in 2018 have an advantage when participating in public procurement (bidding). Government customers are required to purchase at least 15 percent of their total annual purchases from small businesses.

Temporary ban on inspections

In 2016-2018, small businesses with a scheduled inspection will not come: Rostrud, the Federal Migration Service of Russia, Rostekhnadzor, Gospozhnadzor.

When the ban on checks does not apply

Keep in mind that the ban on scheduled inspections in 2018 does not apply to companies and individual entrepreneurs who, in the three years preceding the inspection, were held liable in the form (Part 2 of Article 26.1 of the Federal Law of December 26, 2008 No. 294-FZ):

• disqualifications;
• administrative suspension of activities;
• revocation or suspension of a license.

However, scheduled inspections (including Rostrud) can be carried out two or more times every three years in organizations and individual entrepreneurs that operate in the field of:

• health care;
• education;
• heat supply;
• electric power industry;
• energy saving and energy efficiency improvement;
• social sphere.

Main criteria: table

Small and medium-sized businesses (SMEs) include:

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

So, in particular, any LLC that meets all the criteria listed in the table (Article 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in Russian Federation").

Register of small and medium-sized businesses in 2018

Information about the company and the entrepreneur is entered in a special register, which the Federal Tax Service of Russia forms annually on August 1 as of July 1. This register is located on the website of the Federal Tax Service. Its maintenance is provided for by Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ. https://rmsp.nalog.ru/

What is included in the register

In 2018, the register publishes information on the status of a company - a small or medium-sized business. Also, other data about the company and its partners can be obtained from the register.
So, upon request on the website of the Unified Register, you can find out:

• name of the organization or full name of the entrepreneur;
• TIN of the organization and individual entrepreneur;
• date of inclusion in the Unified Register of Small and Medium Enterprises;
• exact location;
• information on the main and additional types of economic activity from OKVED;
• product information;
• availability of a license to operate;
• company obligations in partnerships.

Inclusion in the register

Companies and individual entrepreneurs enter the register of small enterprises automatically if all the criteria for inclusion are met. The IFTS themselves will form a register based on the data that they have, namely:

• information about the number of employees;
• income declarations;
• information from the Unified State Register of Legal Entities about the participants and the composition of the authorized capital.

The status of a small enterprise is lost when the amount of income or the average number of employees exceeds the limit values ​​​​for three calendar years in a row (part 4 of article 4 of the Federal Law of July 24, 2007 No. 209-FZ). However, the company will be excluded from the register no earlier than July 1, 2019 (letter of the Federal Tax Service of Russia dated August 23, 2016 No. SA-4-14/15480).

General table with criteria for small businesses for 2018

In 2019, Government Decree N 265 is in force on the marginal values ​​​​of income from entrepreneurial activity. It specifies income limits for small and medium-sized businesses. Previously, sales revenue was assessed to determine whether a company qualifies as such an enterprise. The broader concept of “business income” is now used.

So, in accordance with Decree of the Government of the Russian Federation of 04.04.2016 N 265, not only sales revenue is taken into account, but all income from tax accounting.

Let's figure out which organizations and individual entrepreneurs in 2019 fit the definition of small business.

Key criteria for defining a small business 2019

• fall within the income limit;
• fall within the limit on the number of employees;
• fall within the limit on the share of participation of other companies in the authorized capital.

From August 1, 2016, the calculation of the maximum amount of income for the past year includes not just all cash receipts, but all income according to the tax return. Here are the criteria in the form of a table:

The number of employees in 2019 is determined on the basis of the average headcount, a report on which is submitted annually to the tax office.

As for shares in the authorized capital, Federal Law No. 209 of July 24, 2007 provides for exceptions. Limits do not apply to:

• shareholders of the high-tech (innovative) sector of the economy;
• participants of the Skolkovo project;
• companies that practically apply the latest technologies developed by their founders - budgetary or scientific institutions;
• companies whose founders are included in the government list of persons providing state support for innovation.

But income for the past tax period is estimated according to tax returns.

Separately, it should be noted that the Federal Tax Service, in a letter dated August 18, 2016 N 14-2-04/, explained what criteria it is guided by when entering information into the register of small and medium-sized enterprises about business entities. The tax authorities indicated that the specified criteria for classifying economic entities as small and medium-sized businesses (SMEs), established by Federal Law No. 408-FZ of December 29, 2015, will be taken into account when entering into the register for the period from 2016 to 2018. Therefore, the first changes to the register related to this will only be made during the next formation of the Register on August 10, 2019 as of July 1, 2019.

Unified Register of Small and Medium Enterprises

On August 1, 2016, a unified register of small and medium-sized businesses (SMEs) was created. It is formed by the Tax Service independently based on the reporting of small businesses:

• income information;
• average number of employees;
• data from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs;
• information from other government agencies.

In order to get into the register, the heads of small companies and entrepreneurs do not need to do anything. Access to the register of SMEs can be obtained on a special page of the website of the Federal Tax Service. In order to check if there is information about your business in the unified register of SMEs, just enter the TIN, OGRN, OGRNIP, company name or full name of IP (one thing) in the search bar.

In a voluntary-declarative manner, you can supplement information: inform about your products, concluded contracts, participation in partnership programs.

If the data on your small or medium-sized business is not in the register or it is incorrect, submit an application for verification with the correct information.

Organizations and entrepreneurs, information about which will not be in the register, are deprived of the opportunity to use the benefits provided for SMEs.

Benefits for small businesses in 2019

Small companies and individual entrepreneurs that fall under the listed criteria enjoy certain benefits in 2019.

• They may not set a limit on cash on hand (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014). For the storage of cash at the cash desk over a certain amount, a fine is provided for under Art. 15.1 of the Code of Administrative Offenses. Small businesses can keep cash in cash in any amount. True, if the cash limit was previously set at the enterprise, then it must be canceled - an appropriate order should be issued. An order can be issued at any time - this type of enterprise has such a right.
• They can keep simplified accounting (clause 4, article 6 of the Federal Law N 402). For individual entrepreneurs, this benefit is not relevant, since they are already exempted from the obligation to keep records. But companies have the right to charge depreciation once a year, and not every month. Write off material production costs in full at once, and not as they are used. Each PBU lists simplified accounting methods used by beneficiaries. Micro-enterprises can even keep accounting records in a continuous way of registering business transactions.

Important! Accounting benefits do not apply to joint-stock companies and LLCs with incomes of more than 800 million rubles, since these companies require an audit.

• They are exempted from annual complete statistical observation (such observation is carried out every five years, in the intervals - selective).
• They have the right to apply to the regional authorities for subsidies and investments - for special regimes, the regions reduce tax rates. Also, for small businesses at the regional level, property tax benefits are provided.
• The subjects of such entrepreneurship have the pre-emptive right to purchase state and municipal real estate, which is leased from them (FZ of 06.29.2015 N 158).
• They have preferences in the public procurement system.
• Micro-enterprises have the right to completely or partially refuse to adopt local regulations, such as internal regulations, shift schedules, bonus provisions, etc. But in this case, the employer includes all the necessary conditions in the employment contract with the employee. Such employment contracts must be concluded in a standard form, which is approved by Government Decree No. 585 of August 27, 2016. However, if the status of a microenterprise is lost, the employer will have to restore all local regulations within 4 months.

We wrote about how to draw up an employment contract for micro-enterprises in a separate article.

Small Business Inspections 2019

For such enterprises, shortened inspection periods apply. Any regulatory authority may inspect a small business entity for no longer than 50 hours per year. And for micro-enterprises, the maximum period is 15 hours per year.

Over the course of 2 years (from January 1, 2016 to December 31, 2018), the "kids" were given supervision holidays. Such a benefit for small companies and individual entrepreneurs was established by Federal Law N 246-FZ of 07/13/2015. But this only applied to scheduled inspections. If a complaint is received from the consumer or government agencies have information about the violation of the law by the company, the inspectors will come with an audit.

The term of the "supervisory holidays" established by Federal Law No. 246-FZ, which expired at the end of 2018, was extended for 2019 and 2020 by Federal Law No. 480-FZ of December 25, 2018, it is published on the official portal of legal documentation. However, it must be borne in mind that supervisory holidays do not apply to inspections carried out by the risk-based control method, and this method is used by such departments as the Federal Tax Service, the Ministry of Emergencies, the Federal Antimonopoly Service, Rosprirodnadzor, Rosalkogolregulirovanie and Rospotrebnadzor. From this we can conclude that small businesses are not exempt from inspections by these departments.

In addition, there will be no supervisory holidays for those enterprises that are engaged in licensed activities - these are:

• banks;
• insurers;
• private security companies;
• subsoil users;
• pharmaceutical companies;
• carriers

and many others (a complete list of 52 items is given in Article 12 of the Federal Law of May 4, 2011 N 99-FZ “On Licensing Certain Types of Activities”).

Small businesses do not need proof of status

Such an enterprise does not need to be separately registered and receive confirmation that your company is one. The status is also saved automatically in the future. It is enough that the firm or entrepreneur meets the listed conditions. Moreover, even if within one or two years you exceed the established limits, the status of the enterprise will remain. A change in status occurs only when the maximum indicators for the number of employees, the amount of income or shares in the capital are not met for three consecutive calendar years (part 4 of article 4 of the Federal Law N 209). In the registry, as mentioned above, the first status changes will occur only in 2019. However, for new organizations and individual entrepreneurs, new criteria and procedures for registration in the register apply.

Small business deposits are now insured

From January 1, 2019, the deposit insurance rule also applies to small businesses. But in order to have the right to demand compensation for deposits, the enterprise must be entered in the register of small and medium-sized businesses. This is evidenced by the Federal Law of 03.08.2018 N 322-FZ.