Declaration of affiliation with small businesses is a special document that is used by representatives of small businesses when participating in state and municipal auctions.
Why is a declaration needed?
Numerous innovations in the field of public procurement have not affected the state requirements for working with entrepreneurship. Government customers are required to enter into government contracts with small businesses and socially oriented non-profit organizations. There should be at least 15% of the total volume of purchases among small businesses. In order to participate in procurement with such restrictions, you need to prepare a sample SMP declaration under 44-FZ 2020.
Who belongs to the SMP
In order for a legal entity or individual entrepreneur to be classified as a small business, they must meet certain criteria. The requirements are regulated by Law No. 209-FZ of July 24, 2007. A sample for an individual entrepreneur’s declaration of SMP under Federal Law 44 of 2020 can be drawn up based on these criteria, that is, it can be shown that the organization complies with them. The table contains information that will help you understand who is considered a small and medium-sized enterprise.
| Criteria for inclusion in the SMP | Microenterprise | Small business | Medium enterprise |
|---|---|---|---|
| Average number of employees (for the past calendar year) | no more than 15 people | no more than 100 people | up to 200 people |
| Income from business activities (for the past calendar year) | no more than 120 million rubles | no more than 800 million rubles | no more than 2 billion rubles |
| Share of participation of foreign persons | No more than 49% | ||
| Participation share of persons other than NSR entities | No more than 49% | ||
| Status of the Skolkovo project participant | Available | ||
| Presence of organizations providing state support among the founders innovation activity | Available | ||
Cannot apply for the status of a small business entity individuals. The law defines a closed list of persons who are assigned this status.
Who are SONO
Socially oriented non-profit organizations operate in accordance with Law No. 7-FZ of January 12, 1996. Not all non-profit organizations are socially oriented.
According to the rules of Art. 2 and art. 31.1 7-FZ they must deal with:
- social services and support for citizens;
- providing assistance to victims of natural and man-made disasters;
- security environment and animal protection;
- activities in the field of education, science, art, healthcare;
- providing legal assistance on a preferential or free basis.
How to prepare a declaration of ownership
44 of the Federal Law does not contain a sample declaration of a small business entity, as well as requirements for it. In 2020 in e-procurement There is no longer any need to draw up a sample declaration of membership in a small business. Now this document is generated on electronic platforms automatically. For example, to confirm that you belong to a small business at the RTS-Tender, when submitting an application, you need to click on the button “Generate a declaration of SMP affiliation” or “Generate a SONO declaration.” The procedure is the same at other sites.
But not all purchases were transferred to electronic view. Right to purchase in in paper form only left for:
- ensuring the customer’s activities abroad (Article 75, 111.1);
- providing emergency, emergency ambulance medical care(Article 76);
- providing humanitarian assistance, eliminating the consequences of natural, man-made emergency situations(vv. 80, 82);
- closed procedures (Article 84);
- orders by decision of the Government of the Russian Federation (Article 111).
If you participate in such purchases, you will have to develop and sign a sample declaration of affiliation with the SMP under 44 Federal Laws of 2020 in a living form. The template for this document can be found in Government Decree No. 1352 of December 11, 2014 on procurement among small businesses certain types legal entities.
This form is not required to be used. You can confirm your status in any form. For example, as a sample declaration of the SMP under 44 Federal Laws of 2020, you can use an extract from the unified register of SMP. It is led by the federal tax service. This list includes all organizations and individual entrepreneurs that have this status. When considering applications from participants, customers need to check whether they belong to small businesses. To do this, just enter the TIN or the name of the applicant into the search bar. After this, an extract from the SMP register will be available for download.
You only need to declare your status as a small business in the event of bidding, the documentation for which is marked “for NSR entities.” In other cases, this status does not provide any benefits.
When participating in a tender, there is a document that is not mandatory, but can give its owner an additional advantage when choosing a winner.
It is the declaration of affiliation with small businesses (SMB) that is a document, the presence of which must be indicated in the procurement documentation and which brings additional points.
What is this declaration and why is it needed?
In addition to the fact that the document can be used by participants at tender, it is also popular among representatives during procurement, it is he who is proof that the object is a small entrepreneur.
It is also mandatory if the participant submits an application via the Internet. If all further purchases will be carried out at auction, that is, through an auction, you must submit not only an application, but also this declaration.
Most often, participants have difficulties with this document, because they do not know where to get it. But in practice everything is much simpler than it seems at first glance.
This document is not issued by any authority, and therefore it can be drawn up by the subject himself.
According to the law Russian Federation, namely Article 30 of Part 2, if you want to decide on a supplier on a competitive basis, the document contains restrictions on the number of participants who cannot be legal entities or non-profit organizations (charitable, religious, etc.). It is these factors that are mandatory, as they confirm that the company is non-profit and belongs to the SMP. They also set limits on the organization’s profits.
But it is worth noting that the Federal Law of November 8 does not promise everyone non-profit organization individual benefits, only offers to provide assistance to all small businesses.
SMP criteria
In order for this declaration to be valid, it is not enough to write it; certain requirements must be met in order to be considered a small entrepreneur. Here are some of them:
- The capital of the company must be divided in equal shares. Namely, no more than 25% should be given to participants of the Russian Federation and its subjects, as well as foreign and any social organizations. The remaining 25% should not belong to legal entities that are not private entrepreneurs.
- You also need to determine the number of employees for the previous year. Their number should not exceed 100 people.
- The company's revenue is also subject to verification - it should not exceed 400,000,000 rubles.
For more information about which companies can be classified as SMEs, see the following video:
Compilation process
There are no clear instructions on what the declaration should look like, nor is there a clear form for this document. It is compiled personally by the subject in any form. Its main part should contain the criteria that the organization as an SME meets.
So, the document should contain the following information:
- At the top left is the date the document was written.
- After this, it is worth writing that this document confirms the fact that the organization is a non-profit enterprise, as it meets the following criteria.
- After this, it is worth listing all the criteria that were described above: up to 25% in the share of charity, up to 100 employees in the company, profit for the last year is less than 400 million rubles.
- This must be followed by a signature general director organizations.
Information about organizations and individual entrepreneurs that correspond to their classification as small or medium-sized enterprises must be included in Single register small and medium-sized businesses. We talked in more detail about maintaining such a register and the information reflected in it in a separate section. What is meant by a certificate of belonging to a small and medium-sized enterprise (SMB) or an extract from the SMB?
Extract from emergency medical service
Information about small and medium-sized enterprises, which is contained in the register, is posted and updated on the 10th of every month on the official website of the Federal Tax Service in a special section. Posted information is publicly available for 5 calendar years following the year of publication of such information on the website (Part 9, Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ).
Confirmation of the affiliation of an organization or individual entrepreneur with a small and medium-sized enterprise is made by the interested party when he or she accesses the register (Letter of the Federal Tax Service dated 08.08.2017 No. GD-4-14/15554@). To do this, on the website it will be enough to indicate one of the details of the organization or individual entrepreneur: TIN, OGRN, OGRNIP, name of the organization, full name. IP.
Information from the register generated on the Federal Tax Service website can be exported to Excel or saved in PDF format. Such pdf information is signed by an enhanced qualified electronic signature and have legal force in accordance with paragraphs 1 and 3 of Art. 6 of Federal Law dated 04/06/2011 No. 63-FZ.
Issue tax inspectorates similar information in paper form with an original signature and seal is not provided.
Certificate of small business entity: sample
But if an organization or individual entrepreneur participates in the procurement of goods, works, services by certain types of organizations in accordance with the norms of the Federal Law of July 18, 2011 No. 223-FZ, then to confirm the status of a small or medium-sized enterprise it will be sufficient to either fill out and submit a declaration, or provide on paper or in the form of an electronic document, an extract from the SMP from the Federal Tax Service website (Regulations, approved by Government Decree of December 11, 2014 No. 1352).
In order to carry out entrepreneurial activity To participate in public procurement bidding, you must correctly draw up a declaration, which is the main document. It serves as confirmation that the legal entity belongs to the small business segment.
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Who belongs to them
In Russia for individual entrepreneurs and more large companies– LLC, certain benefits apply. The state introduces amendments to legislation and adopts new norms in order to reduce the administrative and tax burden on small businesses. In return, an increase in the employment of citizens and a decrease in social tension are achieved.
In Russia, a small business entity (SME) is an organization engaged in activities related to making a profit. Individual entrepreneurs or LLCs have special statutory documentation and hire employees.
- Partnerships conducting business activities.
- Agricultural enterprises, including farms.
- Cooperatives – production, agricultural.
SMP cannot include those enterprises that do not make a profit, as well as state and unitary organizations.
At the end of the year, the company’s accountant draws up a declaration, which must be submitted to the tax organization for verification.
What information is contained
When drawing up a document, you must be guided by the standards set out in Federal law No. 44, Article 51. Data to be filled out must be taken from the organization’s Charter document and accounting papers.
The document must necessarily reflect the following information:
- Data (name) of an individual entrepreneur or organization. Registration information is also indicated.
- The location of the legal entity is the actual location and the address at which registration was performed. If there is a difference between the actual and registered address, you must indicate both.
- The relationship of a business to a certain category - small or medium business.
- Authorized capital, share of the company.
- Share in the authorized capital big business, or structures not related to small businesses.
- Average number of personnel employed in the main staff over the past year.
- The organization's revenue for the reporting period.
It should be noted that all data will be verified through the Federal Tax Service, so it must match the registration reporting information.
Upon special request, it may be necessary to submit supporting documents, but this action is not provided for by law as mandatory.
How to fill it out correctly
The declaration of affiliation with small businesses is in free form, since a specific form is not approved by law. But in order for the document to be accepted, you must use a sample. The declaration can be printed on branded or plain A4 paper.
Data on the company's activities are presented in the form of tables, lists, and formatted text. The main criteria for drawing up a document are the presence of mandatory details, including contact information of the organization, signature of the manager and personal seal.
Declaration forms for individual entrepreneurs are divided into two types:
- Unified, simplified tax documentation.
- Declaration of targeted, social tax for individual entrepreneurs.
Both documents indicate the company details and revenue received during the reporting period.
You need to submit a document using the simplified tax system once a year - at the end of the reporting period. The law does not provide for quarterly reporting.
In 2020, the deadline for filing a declaration for individual entrepreneurs is May 3 – for individual entrepreneurs. The deadline for the simplified tax system was postponed due to weekends and holidays. If the document is not submitted on time, you will have to pay a fine.
Taxation nuances
Taxation has a great impact on the development of small businesses in Russia. Since entrepreneurs have to give away a considerable part of their proceeds, the State has introduced benefits, concessions, and a simplified form of taxation.
When determining the amount of taxes, the total amount of financial resources used by an individual entrepreneur and the level of employment are taken into account.
Points to consider:
- In accordance with Tax legislation, in Russia today there are several regimes - special tax and general.
- A special type of taxation is divided into several groups:
- for agricultural organizations;
- simplified system - simplified tax system;
- single tax on personal income;
- taxation upon implementation of a production sharing agreement;
- patent system.
- Choosing the most suitable system taxation, you can significantly reduce the burden on an organization operating in the small business sector.
- According to the general system, several types of taxes are provided for individual entrepreneurs: on value added - VAT, personal income tax - on the income of individuals, on the property of individuals.
- Special regimes can only be used by certain categories of payers. It is imperative to select a specific field of activity, and in particular, running a small business. Companies with one employee - a director - cannot count on privileges.
- The simplified tax system is a special tax regime in force in the Russian Federation on the basis of the provisions of Chapter 26.2 of the Tax Code of the Russian Federation. The reporting period under this scheme is one year. No additional benefits are provided, and all amounts paid by organizations are transferred to the budgets of the country's constituent entities. The payer gets the opportunity to choose a scheme that is suitable for him, in which the object is only income, or income - expense. You can change an object after the end of the reporting period.
- Advance tax payments are made no later than the 25th day of the month following the expired reporting period. Individual entrepreneurs make payments no later than April 30.
- The entrepreneur is faced with the choice of an object for taxation. If income is selected, the rate will be 6%. In the absence of employees, it is possible to reduce the amount of tax on the amount of insurance premiums. When choosing an object, income minus expenses, the rate is 15%.
- In addition to reducing tax rates for small and medium-sized entrepreneurs, the number of documents that need to be filled out and submitted to the Federal Tax Service is reduced.
- When paying taxes under the Unified Tax, entrepreneurs are exempt from a number of contributions, full list which are given in Article 346.26 of the Tax Code of the Russian Federation. In addition, it should be taken into account that this type payments are made only if the entrepreneur operates in the field of providing household, veterinary or repair services, or provides citizens with temporary use of parking spaces for vehicles.
All organizations that pay a single tax are required not only to keep accounting records, but also to provide reports for verification, as well as to correctly carry out all cash transactions.
An individual entrepreneur independently decides which type of taxation is best suited for a particular type of activity. But no matter which system is chosen, it is very important to file returns on time to avoid penalties.
In order to avoid errors when preparing reports, you should use a ready-made declaration form and insert all the necessary data.
Declaration is a document in which a person declares that he belongs to small businesses (SMB). And this gives him the right to participate in tenders with advantages (Article 30 of the Law on contract system). The customer has an obligation to purchase from SMP in accordance with 44-FZ. If you look at the statistics, you can see that the percentage of purchases from SMP under 44-FZ is at least 15% of the total annual purchase volume.
At the same time, since August 1, 2016, the Federal Tax Service has been maintaining the Unified Register of Small and Medium-Sized Enterprises. Accordingly, a participant has the right to confirm his membership with an extract from the register. It looks like this.
The possibility of providing a declaration instead of an extract is confirmed in the Resolution of the Arbitration Court of the North-Western District dated January 23, 2018 in case No. A56-2602/2017. For example, if an organization is newly created and there is no information in the register, a participant can declare his affiliation with the SMP using a declaration. Some people, out of habit, send a declaration of affiliation with small businesses as part of the application.
If the customer conducts tenders only among small businesses, this must be stated in the tender documentation in the form of advantages and restrictions. Then participants are required to declare their affiliation with such. In other cases, it is their right.
From July 1, 2018, there will be no need to draw up and submit a separate document. Belonging to small businesses will be confirmed automatically via electronic trading platform at the time of application.
Payment period
Separately, it should be noted that if such a restriction is established, the payment period for SMP under 44 Federal Laws is almost two times shorter than in other orders. In this case, the time for payment of SMP under 44 Federal Laws is 15 days (working days, not calendar days, please note this) from the moment of fulfillment of obligations under the contract. Whereas the payment period for other contracts is 30 calendar days.
Who belongs to the SMP according to 44-FZ
These are duly registered legal entities (business companies, partnerships, peasant farms) and individual entrepreneurs(Law No. 209). Criteria have been established for certain persons to belong to such entities (at least one of them must be present):
- participation of state and municipal bodies in the authorized capital is not allowed, public organizations, funds over 25%;
- no more than 49% of shares belong to other companies (legal entities), including foreign ones;
- the activity consists of applying the results of intellectual activity;
- has the status of a participant in the Skolkovo project;
- the founders are persons included in the list of those who provide state support for innovation activities;
- the average number of employees does not exceed: for medium-sized enterprises - from 101 to 250 people, for small enterprises - up to 100 employees, for micro-enterprises - up to 15 people;
- income for the year should not be more than the following limit values: microenterprises - 120 million rubles, small enterprises - 800 million rubles, medium enterprises - 2 billion rubles.
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