The declaration of belonging to small businesses is a special document that is used by SME representatives when participating in state and municipal auctions.
What is the declaration for?
Numerous innovations in the field of public procurement did not affect the requirements of the state to work with entrepreneurship. Government customers are required to enter into government contracts with small businesses and socially oriented non-profit organizations. They must be at least 15% of the total volume of purchases to be carried out 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 IP declaration of the SMP according to 44 fz 2020 can be drawn up based on these criteria, that is, to show 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 NSR | 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 |
| Business income (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% | ||
| The share of participation of other persons, except for SME entities | No more than 49% | ||
| Status of the participant of the Skolkovo project | Available | ||
| Presence among the founders of organizations providing state support innovation activities | Available | ||
They cannot apply for the status of a small business entity individuals. The law defines a closed list of persons who are assigned such a status.
Who are SONO
Socially-oriented non-profit organizations operate in accordance with Law No. 7-FZ of 01/12/1996. 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 disasters and man-made disasters;
- security environment and animal welfare;
- activities in the field of education, science, art, healthcare;
- providing legal assistance on a concessional 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 was no need at all to draw up a sample declaration of belonging to small businesses. Now this document is generated on electronic platforms automatically. For example, in order to confirm belonging to small businesses on the RTS-Tender, when submitting an application, click on the button “Generate a declaration of belonging to the NSR” or “Generate a SONO declaration”. The procedure is the same for other sites.
But not all purchases were transferred to electronic form. The right to shop in paper form left only for:
- ensuring the activities of the customer abroad (Art. 75, 111.1);
- provision of emergency, urgent ambulance medical care(Art. 76);
- providing humanitarian assistance, liquidating the consequences of natural, man-made emergencies (Articles 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 belonging to the SMP according to 44 FZ 2020 in live form. The template for this document can be found in government decree No. 1352 of December 11, 2014 on procurement among small businesses by certain types of legal entities.
This form is not required. You can confirm your status in any form. For example, as a sample SMP declaration under 44 FZ 2020, you can use an extract from the unified SMP register. It is run by the federal tax office. In this list, all organizations and individual entrepreneurs that have this status. When considering applications from participants, customers need to check belonging to small businesses. To do this, it is enough to drive the TIN or the name of the applicant into the search line. After that, an extract from the SMP register will be available for download.
You need to declare your status as a small business only in the case of bidding, the documentation of which is marked “for SMEs”. 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 add an additional advantage to its owner when choosing a winner.
It is the declaration of belonging to small businesses (SMEs) that is a document, the presence of which must be indicated in the procurement documentation and which brings additional points.
What is a declaration and what is it for?
In addition to the fact that the document can be used by participants at tender, it is also popular among representatives when making a purchase, it is he who is the 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 made at auction, that is, through an auction, not only an application, but also this declaration should be submitted.
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 compiled 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 draws up restrictions on the number of participants that 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 SME. They also set limits on the profit of the organization.
But it is worth paying attention that the Federal Law of November 8 does not promise each 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, it is necessary to fulfill certain requirements in order to be considered a small entrepreneur. Here are some of them:
- The capital of the firm must be divided equally. Namely, no more than 25% should be given to the 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.
- It is also required to determine the number of employees for the previous year. Their number should not exceed 100 people.
- The revenue of the company is also subject to verification - it should not exceed 400,000,000 rubles.
For more information about which companies can be attributed to SMEs, see the following video:
Drafting process
There are no clear guidelines on how the declaration should look like, and there is no 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 meets as an SME.
So, the document should contain the following information:
- On the top left is the date the document was written.
- After that, 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 that, 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, last year's profit was less than 400 million rubles.
- This should be followed by a signature. CEO organizations.
Information about organizations and individual entrepreneurs that correspond to their classification as small or medium-sized enterprises are to be included in Single register subjects of small and medium business. We talked in more detail about maintaining such a register and the information reflected in it in a separate one. And what is meant by a certificate of belonging to small and medium-sized businesses (SMEs) or an SME statement?
SMP extract
Information about small and medium enterprises, which is contained in the register, is posted and updated on the 10th day of each 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 in which such information was posted on the website (Part 9, Article 4.1 of Federal Law No. 209-FZ of July 24, 2007).
Confirmation of the belonging of an organization or individual entrepreneur to small and medium-sized businesses is carried out by an interested person when he applies to the register (Letter of the Federal Tax Service dated 08.08.2017 No. GD-4-14 / [email protected]). To do this, it will be enough to indicate on the site one of the details of the organization or individual entrepreneur: TIN, PSRN, PSRNIP, name of the organization, full name. IP.
Information generated on the website of the Federal Tax Service from the register can be exported to Excel or saved to 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 the Federal Law of April 6, 2011 No. 63-FZ.
extradition tax inspectorates similar information in paper form with the original signature and seal is not provided.
Certificate of a 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 enough to either fill out and submit a declaration, or provide on paper or in the form of an electronic document of the SMP extract from the website of the Federal Tax Service (Regulation, approved by Government Decree No. 1352 of December 11, 2014).
In order to carry out entrepreneurial activity, to participate in public procurement tenders, it is necessary to 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, there are certain benefits. The state introduces amendments to the 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 that carries out activities related to making a profit. An individual entrepreneur or LLC has special statutory documentation and hires employees.
- Business partnerships.
- Agricultural enterprises, including farms.
- Cooperatives - production, agricultural.
SMPs 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, it is necessary to be guided by the rules set forth in federal law No. 44, article 51. The data to be filled in must be taken in the organization's statutory document, accounting papers.
The document must necessarily reflect the following information:
- Data (name) of an individual entrepreneur or organization. Registration information is also included.
- The location of the legal entity is the actual, and the address at which the registration was performed. If there is a difference between the actual and registered address, both must be specified.
- The relation of business to a certain category is small or medium business.
- Authorized capital, share of the company.
- Share in authorized capital big business, or structures that are not related to small businesses.
- The average number of employees employed in the core state over the past year.
- Revenue of the organization for the reporting period.
It should be noted that all data will be verified through the channels of the Federal Tax Service, so they must match the registration reporting information.
Upon special request, supporting documents may be required, but this action is not required by law.
How to fill out
The declaration of belonging to small businesses is in free form, since a specific form has not been approved by law. But in order for the document to be accepted, you should use the 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, formatted text. The main criteria for compiling a document - the presence of mandatory details includes - the contact information of the organization, the signature of the head and the personal seal.
Declaration forms for an individual entrepreneur are divided into two types:
- Single, simplified tax documentation.
- Declaration on address, social tax for individual entrepreneurs.
Both documents indicate the details of the company, the revenue received for the reporting period.
It is necessary to submit a document on the simplified tax system once a year - at the end of the reporting period. The law does not provide for quarterly reporting.
In 2020, for individual entrepreneurs, the deadline for filing a declaration is May 3 for individual entrepreneurs. The deadline for the USN was postponed due to weekends and holidays. If the document is not submitted on time, you will have to pay a fine.
The nuances of taxation
Taxation has a great influence on the development of small businesses in Russia. Since entrepreneurs have to give away a large part of the proceeds, the State 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.
Nuances to consider:
- In accordance with the Tax legislation, in Russia today there are several regimes - special tax and general.
- The special type of taxation is divided into several groups:
- for agricultural organizations;
- simplified system - USN;
- single tax on nominal income;
- taxation when fulfilling a production sharing agreement;
- patent system.
- By choosing the most suitable system taxation, you can significantly reduce the burden on an organization operating in the field of small business.
- 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 be used only by certain categories of payers. The choice of a specific field of activity is required, and in particular, running a small business. Companies with one employee - a director, cannot count on privileges.
- USN 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 for 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 suitable for him, in which the object is only income, or income - expenses. You can change the 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 payment no later than April 30.
- The entrepreneur is faced with the choice of the object of taxation. If revenues are 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 SME entrepreneurs, the number of documents that must be filled out and submitted to the Federal Tax Service for consideration is reduced.
- When paying taxes on UTII, entrepreneurs are exempted from a number of contributions, complete 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 species payments are made only if the entrepreneur is engaged in the provision of 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 whichever system is chosen, it is very important to submit declarations on time in order to avoid fines.
In order to avoid mistakes when preparing reports, you should use the ready-made declaration form and insert all the necessary data.
Declaration - a document in which a person declares that he belongs to small businesses (SMEs). And this gives him the right to participate in tenders with benefits (Article 30 of the Law on contract system). The customer has an obligation to make purchases from the SMP in accordance with 44-FZ. If you look at the statistics, you can see that the percentage of purchases from the SMP under 44-FZ is at least 15% of the total annual purchases.
At the same time, from 08/01/2016, the Federal Tax Service maintains the Unified Register of Small and Medium-Sized Businesses. Accordingly, the participant has the right to confirm his belonging to them with an extract from the register. It looks like this.
The ability to provide 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 the organization is newly created and there is no information in the register, the participant can declare his affiliation to the SMP using a declaration. Some, out of habit, send a declaration of belonging to small businesses as part of the application.
If the customer conducts tenders only among small businesses, this must be specified in the tender documentation in the form of advantages and limitations. Then the participants are required to declare their belonging to those. Otherwise, it's their right.
From 07/01/2018, there will be no need to draw up and submit a separate document. Belonging to small businesses will be confirmed automatically on the electronic trading platform at the time of application.
Payment period
Separately, it should be noted that if such a restriction is established, the payment term for SMP under 44 FZ is almost two times less than in other orders. In this case, the time for payment of the SMP under 44 FZ is 15 days (working, not calendar, pay attention to this) from the moment the obligations under the contract are fulfilled. Whereas the payment term 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 for belonging of certain persons to such subjects have been established (at least one of them is required):
- the participation of state, municipal bodies is not allowed in the authorized capital, public organizations, funds over 25%;
- no more than 49% of the shares belong to other companies (legal entities), including foreign ones;
- activity consists in applying the results of intellectual activity;
- has the status of a participant in the Skolkovo project;
- founders are persons included in the list of those who provide state support for innovation;
- 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 exceed the following limit values: micro-enterprises - 120 million rubles, small enterprises - 800 million rubles, medium-sized enterprises - 2 billion rubles.
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