On January 1, 2008, Federal Law No. 209-FZ dated July 24, 2007 “On the development of small and medium-sized businesses in Russian Federation"(hereinafter - Law N 209-FZ). This law regulates the relations arising between legal and individuals, organs state power of the Russian Federation, government bodies of the constituent entities of the Russian Federation, bodies local government in the field of development of small and medium-sized businesses, defines the concepts of small and medium-sized businesses, infrastructure for supporting small and medium-sized businesses, types and forms of such support.
Let us note that until this time the Federal Law of June 14, 1995 N 88-FZ “On state support small business in the Russian Federation" (hereinafter referred to as Law No. 88-FZ), which will become invalid from the moment Law No. 209-FZ comes into effect.
The concept of small and medium-sized businesses has undergone some changes in accordance with the new law. Thus, the new Law includes small and medium-sized businesses (Article 4 of Law No. 209-FZ):
- - entered into the Unified State Register of Legal Entities consumer cooperatives and commercial organizations (except for state unitary enterprises and municipal unitary enterprises);
- - individuals included in the Unified State Register of Individual Entrepreneurs;
- - peasants ( farms).
Moreover, the entities listed above must meet the following criteria: only for legal entities - a limit of 25% of the total share of participation in the authorized (share) capital (share fund) of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations ( associations), charitable and other foundations, as well as participation shares of legal entities that are not small and medium-sized businesses. The exception is the assets of equity investment funds and closed-end mutual funds.
The first criterion is the limitation on the average number of employees (regardless of the field of activity) for the previous calendar year:
- - for medium-sized enterprises - from 101 to 250 people;
- - for small businesses - up to 100 people.
Moreover, among small enterprises, the legislator identified micro enterprises, the average number of employees of which is up to 15 people.
The average number of employees is determined taking into account all employees, including those working civil contracts or part-time, taking into account the actual time worked by employees of representative offices, branches and other separate divisions.
In Law N 88-FZ, the average number depended on the field of activity of the enterprise.
The second criterion is revenue from the sale of goods (work, services) excluding VAT, determined in accordance with the norms of the Tax Code of the Russian Federation, or the book value of assets (residual value of fixed assets and intangible assets), determined in accordance with the legislation of the Russian Federation on accounting, for the previous calendar year year should not exceed the limit values established by the Government of the Russian Federation.
The limit values of the second criterion are left to the discretion of the Government of the Russian Federation, which will, by its resolution, determine them for each category of small and medium-sized businesses. According to the director of the Department of State Regulation in the Economy of the Ministry of Economic Development and Trade of the Russian Federation, Andrei Sharov, such a resolution has already been developed and is being approved. The following revenue amounts have been determined: for microbusiness - 60 million rubles, for small businesses - 400 million rubles, for medium-sized businesses - 1 billion rubles.
Limit values of assets will be established by the Government of the Russian Federation once every five years, taking into account data from continuous statistical observations for small and medium enterprises.
Please note that this provision will come into force on January 1, 2010 (Clause 2, Article 27 of Law No. 209-FZ).
The category of a small or medium-sized enterprise is changed only if the limit values are higher or lower than the established limit values of the average number and revenue indicators, within two calendar years, following one after another.
Newly created organizations and registered individual entrepreneurs can be classified as small and medium-sized businesses during the year in which they are registered, if the above indicators do not exceed limit values from the date of their registration.
Separately, it is worth noting that the legislator has reserved for small businesses that are currently receiving support in accordance with the provisions of the repealed Law N 88-FZ, if they do not meet the new criteria, the right to receive previously provided support until July 1, 2008 (clause 3 Article 27 of Law No. 209-FZ).
Thus, in accordance with this Federal Law, to classify an enterprise as small, three criteria must be taken into account: the number of employees and the participation of other organizations in the authorized capital of the enterprise and the book value of assets.
In international practice, three indicators are used to classify the relevant objects as small enterprises: the number of employees (usually up to 50 people), the volume of product sales and the book value of the property. Thus, we are getting closer to international standards.
Law N 209-FZ regulates in more detail the measures taken to implement state policy in the field of development of small and medium-sized businesses in the Russian Federation, which, in particular, include:
- - special tax regimes, simplified rules for maintaining tax accounting, simplified tax return forms for certain taxes and fees for small businesses;
- - simplified accounting system for small enterprises carrying out individual species activities;
- - simplified procedure for the preparation of statistical reports by small and medium-sized businesses;
- - preferential payment procedure for state and municipal property privatized by small and medium-sized businesses;
- - features of the participation of small businesses as suppliers (performers, contractors) for the purpose of placing orders for the supply of goods, performance of work, provision of services for state and municipal needs;
- - measures to ensure the rights and legitimate interests of small and medium-sized businesses in the exercise of state control (supervision);
- - measures to ensure financial support for small and medium-sized businesses;
- - measures to develop infrastructure to support small and medium-sized businesses;
- - other measures aimed at ensuring the implementation of the goals and principles of Law No. 209-FZ.
Thus, a small enterprise is a newly created or operating enterprise with a certain quantitative criterion of the number of employees and the volume of economic turnover. A small enterprise must be state-owned or leased, private or operating on the basis of some other form of ownership. Its activities are regulated by the charter approved by the founder. It has independence in carrying out its economic activity, disposes of manufactured products, profits remaining after paying taxes and other obligatory payments to the budget, independently determines the forms, systems and amounts of remuneration.
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 remind you what benefits are available to small enterprises and individual entrepreneurs included in the register of small and medium-sized businesses as of 2018.
What are the advantages
Small businesses can receive some privileges (when compared with medium and big business). Let us explain what rights and benefits enterprises that meet the criteria for small businesses have in 2018.
Easy accounting
One of the most time-consuming tasks of an accountant is maintaining accounting However, if the criteria for a small business are met, it is possible to maintain simplified accounting and submit fewer documents as part of the financial statements to the Federal Tax Service and statistics.
Enterprises classified as small businesses according to certain criteria can, in 2018, apply simplified methods of accounting and prepare accounting (financial) statements using special (simplified) forms.
Tax relief
In certain regions of Russia, a reduced single tax rate under the simplified tax system was established for small businesses in 2018. Also in the regions, property tax and transport tax benefits may be introduced for small businesses.
Cashier restrictions
Small and micro enterprises can operate 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(trading). External customers government agencies are required to purchase at least 15 percent of the total annual purchase volume from small businesses.
Temporary ban on inspections
In 2016–2018, the following will not come to small businesses with a scheduled inspection: Rostrud, the Federal Migration Service of Russia, Rostekhnadzor, Gospozhnadzor.
When the ban on inspections does not apply
Please 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 of (Part 2 of Article 26.1 Federal Law dated December 26, 2008 No. 294-FZ):
- disqualification;
- administrative suspension of activities;
- deprivation 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:
- healthcare;
- education;
- heat supply;
- electric power industry;
- energy saving and increasing energy efficiency;
- social sphere.
Main criteria: table
Small and medium-sized enterprises (SMEs) include:
- business entities and partnerships;
- production and consumer cooperatives;
- peasant (farm) farms;
- individual entrepreneurs.
So, in particular, in 2018, any LLC that meets all the criteria listed in the table can be classified as a small business entity (SMB) (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").
| Criteria for small and miro enterprises | |||
|---|---|---|---|
| № | Criterion | Limit value | |
| Microenterprise | Small business | ||
| 1 | Total share of participation in the authorized capital of Russian LLC, constituent entities of the Russian Federation, municipalities, public, religious organizations, foundations | 25% | |
| 2 | Total share of participation in the authorized capital of LLC of other organizations that are not small and medium-sized businesses, as well as foreign organizations | 49% | |
| 3 | Average number of employees for the previous calendar year | 15 people | 100 people |
| 4 | Income from entrepreneurial activity(sum of revenue and non-operating income) excluding VAT for the previous calendar year | 120 million rub. | 800 million rub. |
Register of small and medium-sized businesses in 2018
Information about the company and the entrepreneur is entered into 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 Federal Tax Service website. Its maintenance is provided for in 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 about the status of a company - a small or medium-sized enterprise. You can also obtain other data about the company and its partners from the register.
So, upon request on the Unified Register website 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 Single register small and medium enterprises;
- exact location;
- information about the main and additional types economic activity from OKVED;
- product information;
- availability of a license to operate;
- company obligations in partnerships.
Inclusion in the registry
Companies and individual entrepreneurs are included in the register of small enterprises automatically if all inclusion criteria are met. The Federal Tax Service themselves will create a register based on the data they have, namely:
- information on the number of employees;
- income statements;
- information from the Unified State Register of Legal Entities about 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, 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
| Criteria common to all | ||
| Limit value of the average number of employees for the previous calendar year |
|
Clause 2 Part 1.1 Art. 4 of the Law of July 24, 2007 No. 209-FZ |
| Income for the year, according to tax accounting rules, will not exceed: |
|
|
| Additional criteria for LLC | ||
| Total share of participation in the authorized (share) capital (mutual fund) of the organization2 | No more than 25 percent belongs3: – to the state, constituent entities of the Russian Federation; |
subp. “a” clause 1 part 1.1 art. 4 of the Law of July 24, 2007 No. 209-FZ |
| No more than 49 percent belongs to: – foreign organizations; |
||
| Additional criteria for JSC | ||
| Total share in capital2 | No more than 25 percent of voting shares belong to: – to the state, constituent entities of the Russian Federation; – municipalities; – public and religious organizations (associations); – charitable and other foundations |
subp. "e" clause 1 part 1.1 art. 4 of the Law of July 24, 2007 No. 209-FZ |
| No more than 49 percent of voting shares are owned by: – foreign organizations; – organizations that are not small and medium-sized businesses |
||
Being a small or medium-sized business is very profitable. They have a simplified procedure for accounting, cash discipline and document flow. Tax rates have been reduced for them, and various types of “tax holidays” are allowed to them. Let's figure out what criteria have been established in 2018 for micro-enterprises and small businesses.
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Small businesses: who belongs to them in 2018
In order for your company to be included in the list of small or medium-sized enterprises (SMEs), three conditions must be met. There must be a certain share of participation of the founders, and the average headcount and all income of the company must not exceed the limit specified by law.
However, first of all, it is necessary to understand who can be considered a small or medium-sized enterprise.
First of all, micro, small and medium-sized businesses include:
A more detailed list of subjects can be found in Federal Law of the Russian Federation No. 209, part 1.1, article 4.
First SME Criteria 2018
As for the first of the three conditions, this is, of course, the share of participation of the founders. Article 4 of Federal Law 209 states that a company can obtain small status only if the following rule is observed:
- total share of participation in the authorized capital of the company with limited liability does not exceed 25%. As for foreign capital, its share should not exceed 49% of the total number of shares;
Such a shareholding limit may be bypassed by companies that comply with other conditions, namely:
- the company's shares listed on the stock exchange belong to the shares of the innovation sector;
- the company or enterprise is legally considered as a participant in one of the Skolkovo projects;
- activity business entities is practical application or implementation of the results of intellectual activity, the exclusive rights to which belong to the founders of such a company.
This criterion helps classify an enterprise as a small or medium-sized business using its organizational and legal form. However, there are also two quantitative conditions that the Federal Tax Service also considers before classifying an enterprise as a small or medium-sized business.
Criteria for small and medium enterprises 2018: table
We have collected the criteria for small and medium-sized enterprises that are valid in 2018 in a convenient table.
|
Maximum values for 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, instead of income, to use another indicator - the book value of assets (the 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 Joint-Stock Company will be able to 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. Employees tax service companies are classified 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 two-year tax holidays, which must be indicated in normative legal acts region.
By observing all of the above conditions, the company not only automatically receives the status of a small company and is entered by the tax authorities into a special register of small and medium-sized businesses in Russia. She also gets a row nice bonuses from the tax department. Just remember that it takes more than two years to stay within the limit. Otherwise, the company will automatically cease to be considered an SME.
Small business is an organization that falls under the criteria defined in the law “On the development of small and medium-sized businesses in the Russian Federation.”
Criteria for classifying an organization as a small enterprise
Any organization can be classified as a small business if it meets all the criteria specified in the table:
|
Criterion |
Limit value |
|
|
Total share of participation in the authorized capital of an organization of the Russian Federation, constituent entities of the Russian Federation, municipalities, public, religious organizations, foundations |
||
|
Total share of participation in the authorized capital of the organization of foreign organizations |
||
|
The total share of participation in the authorized capital of the organization of other organizations that are not small and medium-sized businesses |
||
|
Average number of employees for the previous calendar year |
100 people |
|
|
Revenue from the sale of goods (work, services) excluding VAT for the previous calendar year |
800 million rub. |
An organization will lose its status as a small business entity if the following limit value is exceeded:
- criteria 1, 2 or 3 - from the date when the change in shares in the authorized capital is registered in the Unified State Register of Legal Entities;
- criterion 4 or 5 for three consecutive calendar years - after these three years, i.e. in the fourth year.
Example. Determining whether an organization meets the criteria for a small business entity
In the authorized capital of the organization during 2013 - 2016. the Russian Federation, constituent entities of the Russian Federation do not participate, municipalities, foreign, public, religious organizations, foundations and organizations that are not small businesses. The values of the remaining criteria for recognizing an organization as a small business entity were as follows.
Since the average number of employees and the organization’s revenue did not exceed the limit values for three years in a row (2013 - 2015), the organization is recognized as a small enterprise in 2016.
Benefits for small businesses
Organizations - small businesses can conduct simplified accounting and draw up a simplified financial statements, including:
Also, small businesses have the right not to set a cash balance limit. That is, they can accumulate money in their cash register as much as they want.
In addition, a moratorium on non-tax audits has been established, namely: from January 1, 2016 to December 31, 2018, almost all scheduled non-tax audits of small businesses are prohibited.
Changes in current legislation
This register will contain information about all companies that meet the criteria for being considered an SMP.
The register will be maintained by the Federal Tax Service and posted on its website.
However, according to general rule, companies do not need to submit any additional information to the Federal Tax Service for this.
The register will be formed on the basis of information contained in the Unified State Register of Legal Entities, information on the average number of employees for the previous calendar year and tax reporting indicators submitted to the Federal Tax Service in accordance with the requirements of the Tax Code of the Russian Federation.
From August 1, 2016, the criteria for classifying organizations as small businesses will change, in particular:
- the criterion "average number of employees" will replace the criterion " ";
- Instead of the “revenue” criterion, the “income” criterion will be applied. Moreover, all income of the organization taken into account for tax purposes, including non-operating income, will be taken into account. The maximum amount of such income for small enterprises will be 800 million rubles.
Still have questions about accounting and taxes? Ask them on the accounting forum.
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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. Also included in this category are:
- 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 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 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 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 providing annual accounting and tax reporting, a report on financial results, 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, employed small production, working as a freelancer;
- 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 concessions as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to arrange urgent 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 government and municipal institutions obliged to produce from them. When receiving loans, government guarantors for small businesses are the guarantors.
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