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Which entities are classified as small businesses. Advantages of small and medium-sized enterprises. New revenue limits apply for previous periods as well.

Significant changes have been made to the law on small businesses. There is an official resource on the Internet where you can check whether your enterprise belongs to the SMP. But it is important to understand the requirements of the law, so that in case of an error by officials, you can clarify the status of your enterprise and take advantage of the appropriate benefits, if you have such rights. In the article we will consider what a small and medium-sized enterprise means and who belongs to them. In this article we will tell you about small businesses and who belongs to them in 2018.

In the article:

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What are small and medium-sized businesses?

The concept of small businesses, as well as medium-sized businesses, is disclosed in the law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in Russian Federation" Such entities may include both legal entities and entrepreneurs if they meet a number of requirements.

For small and medium-sized businesses, the compliance criteria are given in paragraph 1 of Art. 4 of the above law. In the article we will look at them a little lower.

The division of economic entities into categories was introduced in order to take into account the scale entrepreneurial activity introduce some benefits or impose fewer requirements for document flow and reporting of those entities for which such benefits are acceptable.

The Ministry of Finance, in letter dated July 25, 2017 No. 03-11-11/47293, structured information about some tax benefits for small and medium-sized enterprises. In particular, the possibility of reducing tax rates when applying special tax regimes was mentioned.

Who are small businesses in 2018?

Small business criteria are provided for both individual entrepreneurs and organizations. The size criterion applies to everyone: SMEs include entities with up to 100 people, including those with up to 15 people inclusive and are considered micro-enterprises.

There is also a limit on income, which applies to both individual entrepreneurs and organizations.

Decree of the Government of the Russian Federation dated April 4, 2016 No. 265 establishes the values ​​for limit value income. Small business categories by income:

In letter No. GD-4-14/16894@ dated August 25, 2017, tax officials explain that when entering information into the Unified Register of Small and Medium-Sized Enterprises, officials take information about average number and income for the previous calendar year. In this case, this information is entered on August 10 based on the above data, which entered the system by July 1.

The requirements for individual entrepreneurs to be classified as SMEs are limited to this, but other requirements are also imposed on enterprises.

Parameters of micro businesses, small and medium enterprises for legal entities and individual entrepreneurs

Please note that individual entrepreneurs must also meet these criteria. From this table you will find out which enterprises are classified as small businesses (SMB).

Definition of a small business entity. This is a business with revenue of no more than 2 billion rubles. per year and a staff of no more than 250 people.

Additional signs of a small business entity for enterprises

If the general criteria from the previous section are met, among enterprises small and medium-sized businesses include:

• enterprises in which the share of other legal entities in the authorized capital does not exceed a quarter or 49%, if we are talking about shares of foreign legal entities or legal entities not related to SMP;
• joint stock companies with shares related to the innovation sector;
• organizations - participants of Skolkovo;
• organizations carrying out activities to introduce intellectual property from sub-clauses. c) clause 1.1 of Art. 4 of Law No. 209-FZ;
• organizations with a composition of founders corresponding to subparagraph. e) clause 1.1 art. 4 of Law No. 209-FZ.

What benefits are there for those who meet the criteria for classifying an organization as a small business?

Small businesses have a number of concessions in relation to certain accounting procedures, document flow and taxation. For example, EMS representatives have the right:

• Maintain simplified accounting. This includes some exceptions when applying the standards accounting(for example, when calculating depreciation of fixed assets, etc.), and the composition of accounting records. It can be taken in a simplified form with aggregated indicators and without some forms.
• Keep simplified records of cash transactions, including not setting a cash balance limit.
• Reduced duration of scheduled inspections during the calendar year;
• Apply preferential rates for some taxes in some regions;
• And other rights.

Is an individual entrepreneur a small business entity?

All individual entrepreneurs may be classified as SMEs if they comply with the limits on the number of personnel and income. The specifics of the activity do not matter for entrepreneurs.

Where can I check the status of a small business entity?

There is a special Federal Tax Service resource on the Internet where you can check whether your enterprise or you yourself, as an individual entrepreneur, belongs to small businesses. If you do not find yourself on this list, but meet all the criteria for the SMP, officials urge you to report an error. The information will be edited after appropriate verification. Using this service you can determine the SMP.

The criteria for classification as a small enterprise in 2018 are similar to those in force in 2017. Let's take a closer look at who is considered a small business in 2018 and what are the criteria for companies to engage in this type of activity.

Who belongs to small businesses

According to Art. 4 of the Law “On the Development of Entrepreneurship in the Russian Federation” dated July 24, 2007 No. 209-FZ, various economic entities are classified as SMBs (small businesses), namely:

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

All of them must comply with the main and additional criteria for small businesses outlined in law 209-FZ. These relate to the fundamental characteristics of the management of any company, namely: the number of employees, income received and composition authorized capital. On their basis, it is determined whether the organization can be considered small or whether it must be classified among other categories of economic entities. Let us consider what criteria characterize a small enterprise in more detail.

New resolution in legislation to classify an organization as a small business

In 2016, the Decree of the Government of the Russian Federation “On the limit values ​​of income ...” dated 04.04.2016 No. 265 was published. It states that now one of the parameters used to classify an entity as a small business is not revenue from the sale of goods, services works or services, and a more extensive characteristic is income received over the past calendar year in the implementation of all types of activities. Maximum value this criterion has not changed and remains the same compared to 2015-2016: for small companies the profitability limit is 800 million rubles.

In connection with the entry into force of the new Resolution 265, we can say that some enterprises will lose their small status and, accordingly, will not be able to take advantage of the benefits for maintaining simplified accounting, cash discipline and personnel document flow. As for other criteria for classifying enterprises as small, medium or large, they remained unchanged.

You can find out about the criteria for micro, small and medium-sized enterprises in the material on.

Basic and additional criteria indicating small enterprises

In addition to the profitability parameter, the main criteria include the average number of personnel for the past calendar year. For small enterprises this characteristic ranges from 16-100 people. The average headcount is calculated based on a certain rule, namely:

1. First, the average number of full-time employees is calculated.
2. After this, the average number of part-time personnel is determined.

As for additional criteria, these include the total percentage of membership of other economic entities in the authorized capital of the entity. Firstly, for business partnerships or companies, this indicator should have no more than 25% of the total participation of the Russian Federation, constituent entities of the Russian Federation or municipalities, public organizations or charitable foundations. Secondly, the fund must have no more than 49% of the total percentage of participation of other legal entities (not considered small enterprises) or foreign companies.

Legal entities whose activities are related to intellectual developments in various fields, for example, the creation of information databases, industrial designs, etc., may also meet the criteria for a small enterprise.

Applied to joint stock companies they can also have the status of a small organization, only in this situation their shares must belong to the innovation sector of the state economy.

Does the company belong to the SMP (step-by-step table for determining the status of the company)

Let's look at the algorithm for determining a company's category step by step.

The nuances of small and medium-sized businesses

If a small enterprise meets the 2018 criteria, it is entered into a special register of small and medium-sized businesses created on August 1, 2016. In this case, the organization is not required to submit any special information to the tax authorities or take other actions - it is automatically classified as a small business. Federal Tax Service employees classify companies as small based on the information they provide in the usual manner, which includes:

• average number of employees;
• data from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs;
• tax returns.

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 installed earlier, management can issue an order to cancel it.
• Possibility of conducting simplified accounting.

See also: When a small enterprise turns into a medium or large one

There are certain circumstances, the occurrence of which will lead to the organization losing its status as a small enterprise. Naturally, this is due to the fact that it will not qualify as a small business in 2018. These conditions include the following:

1. If circumstances are associated with an increase in the percentage of participation in the authorized capital above the limit value, then the enterprise will lose its small business status. In this case, the moment of transition to a medium or large enterprise is considered to be the date of making an entry in the Unified State Register of Legal Entities on the change in the authorized capital of the organization.
2. If circumstances are associated with an increase in the average number of personnel or income from all types of entrepreneurial activities above the legal limit, the status of a small enterprise is retained by the enterprise for three years. After the expiration of the mentioned period, the small enterprise will lose this status and become medium or large, depending on the value of these criteria, as indicated in paragraph 4 of Art. 4 of Law 209-FZ.

Results

To be classified as a small enterprise, a company must meet the criteria specified in Law 209-FZ. These include the average number of personnel, income from all types of activities and participation in the authorized capital. If all conditions meet the required values, the company automatically receives small status and is entered by the tax authorities into a special register of small and medium-sized businesses in Russia.

Which came into force on June 30, the share of participation of foreign legal entities, as well as enterprises that are not small and medium-sized, in the authorized capital of small and medium-sized businesses was increased from 25 to 49 percent. The same law establishes that the category of a small or medium-sized enterprise (SME) changes only if the values ​​of revenue and number of employees are above or below the limit values ​​for three (and not two, as before) calendar years.

Let us recall that the criteria for small and medium-sized businesses are given in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ (hereinafter referred to as Law No. 209-FZ). Such entities include consumer cooperatives, commercial organizations (with the exception of state unitary enterprises and municipal unitary enterprises), individual entrepreneurs and farms, for which the following conditions are met.

The first condition is the average number of employees

For the previous calendar year, the average number of employees of an organization or individual entrepreneur should not exceed the number limits for each category of SME entity:

• from one hundred one to two hundred and fifty people inclusive for medium-sized enterprises;
• up to one hundred people inclusive for small enterprises (among small enterprises, microenterprises are distinguished - up to fifteen people).

The second condition is revenue from the sale of goods (works, services)

The revenue of an organization or individual entrepreneur from sales excluding VAT for the previous calendar year should not exceed 60 million rubles for micro-enterprises, 400 million rubles for small enterprises and 1 billion rubles for medium-sized enterprises.

Revenue limits are approved by the Government of the Russian Federation. At the same time, the previous version of Article 4 of Law No. 209-FZ obligated to review such values ​​every five years. The law excludes the requirement for such frequency.

Important point: earlier, in order for an organization or individual entrepreneur to gain or lose the status of an SME, both conditions (indicators average number and revenue) must be fulfilled or not fulfilled for two consecutive calendar years. And according to the new rules, effective from June 30, the category of a SME will change only if the values ​​of revenue and number of employees are above or below the limit values ​​for three consecutive calendar years. That is, if, for example, revenue for 2013-2015. will exceed 400 million rubles, then the organization will cease to be recognized as a small business entity only in 2016.

The third condition (only for organizations) is the share of participation in the authorized capital

Until June 30 to small and medium-sized businesses, in general case, included organizations whose authorized capital included:

• the total share of participation of the state, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations, as well as charitable and other foundations did not exceed 25 percent.
• the share of participation of one or more enterprises that are not small and medium-sized did not exceed 25 percent.

As of June 30, the share size requirements for some organizations have changed. Now, small and medium-sized businesses, in general, include organizations whose authorized capital includes:

• the share of participation of the state, constituent entities of the Russian Federation, municipalities, charitable and other foundations, public and religious organizations in the authorized capital of the organization does not exceed 25 percent;
• the total share of participation of foreign legal entities does not exceed 49 percent;
• the total share of participation of one or more enterprises that are not small and medium-sized does not exceed 49 percent.

Let us remind you that organizations and entrepreneurs belonging to small businesses can significantly simplify their accounting and reporting. In addition, a simplified procedure for cash discipline applies to them.

In order to increase employment, the state is meeting the needs of small businesses by reducing the tax and administrative burden.

When considering the option of starting your own business, the question arises: who is a small business?

Legislative framework

A small business entity can be a commercial enterprise or an individual entrepreneur with the main goal of making a profit.

Organizations related to small businesses are divided into several categories:

• running a peasant farm;
• agricultural cooperatives;
• production cooperatives;
• economic partnership.

Formations that do not fall under the concept of small business:

• municipal and state societies;
• non-profit societies.

Statistics

To date, more than 257 thousand organizations that belong to small businesses are registered in the Register of Small Enterprises, of which more than 30 thousand are individual entrepreneurs.

Criteria for assessing an enterprise as small

The main requirements for classifying a business as small are the number of employees and the amount of income.

For small enterprises, the average number of employees should not exceed 100 people. If we are talking about a micro-business, then there should be no more than 15 employees.

The maximum amount of revenue for 1 year, excluding VAT, cannot exceed 800 million rubles, the lower limit is 400 million rubles. If we are talking about a micro-business, then the revenue should be from 60 to 120 million rubles.

The share in the authorized capital of a small enterprise of other organizations that do not fall under this definition should not exceed 49%.

For individual entrepreneurs, the same criteria are used to determine the business category. If an individual entrepreneur does not have employees on staff, then the category of small enterprise is determined only by the amount of revenue. Entrepreneurs who have chosen a patent taxation system are clearly classified as a small enterprise.

A logical question arises - are LLCs classified as small businesses? Yes, they do if they meet the criteria described above.

When is the status of an MP lost?

Even if the enterprise has exceeded the limit in terms of revenue or number of employees, the status of a small enterprise will not be lost for 3 years. For example, if the revenue limit was exceeded in 2015, then switch to common system will only be necessary in 2018.

Register of subjects

Small businesses include persons included in the Unified Register. You can view the data on the tax service website. All information goes there automatically when registering an enterprise and submitting tax reports. After being included in the register, small businesses are no longer required to confirm their status, as previously, when they had to submit financial statements and a report on the average composition.

The following information is freely available:

• name and legal form of the enterprise;
• category, that is, the enterprise is small, medium or micro;
• KVED;
• availability of licenses.

If suddenly there is no information whether the organization belongs to small businesses, or it does not correspond to reality, then such a person must submit an application to the Registry operator so that the data is checked and appropriate changes are made.

If the small business entity itself wishes, other information can be entered into the register, for example, about the products manufactured, whether the enterprise cooperates with government agencies and its contact information.

Advantages of MP status

For those who belong to small businesses, certain benefits are provided. The state is thus trying to bring business out of the shadows, reduce the cost of unemployment benefits, create new jobs, and improve the climate for the development of innovation. Naturally, the easiest way to achieve these goals is to simplify the registration procedure, reduce administrative pressure from government agencies and reducing the tax burden.

Preferences for small businesses:

1. Preferential taxation. These are special modes, UTII, PSN, simplified tax system or EXSN. Local authorities have the right to set minimum rates. For example, if the simplified tax system at the state level is set at 6%, then local authorities have the right to reduce the tax to 1%. If an individual entrepreneur is registered for the first time, then regional authorities may exempt such person from paying taxes for up to 2 years.
2. Financial benefits. At the state level, grants and gratuitous subsidies are provided. Cash may be issued for partial repayment under leasing agreements or for participation in exhibition events. The programs are valid until 2020.
3. Administrative relaxations. Such advantages are in the form of a simplified accounting system and cash discipline. While supervisory holidays are provided, the number and frequency of inspections are limited. There is also a state quota of 15% of all orders, that is, MPs fall into this percentage.

This year, additional benefits are provided for micro-enterprises; such individuals can refuse the practice of adopting local documents; for example, there is no need to create internal labor regulations or draw up shift schedules. However, such conditions will have to be included in the employment contract with each employee. If a business loses its microenterprise status, it must create all local documents within 4 months.

Checks

Small and medium-sized businesses include enterprises that are subject to reduced inspection deadlines. Each regulatory authority does not have the right to inspect an individual entrepreneur for more than 50 hours in 12 months. For micro-enterprises, the minimum period is generally no more than 15 hours per year.

Enterprises that fall into the SE category are entitled to tax holidays that are valid until the end of 2018. However, such relaxations apply only to scheduled inspections. If a complaint is received against an entrepreneur with information about a violation of the law, then the inspection authorities will come to such person to clarify the data received.

Responsibility

Do not forget that even those who belong to small businesses are responsible for their unlawful acts. If an entrepreneur or other small enterprise violates the requirements and conditions stipulated by the license or permit to carry out a certain type activities, then the following responsibilities will follow:

• Issuing a warning and imposing an administrative fine of up to 2 thousand rubles. This measure is provided for citizens.
• Fine for officials provided above - up to 4 thousand rubles.
• For legal entities - up to 40 thousand rubles.

Higher penalties are provided for cases where the violation can be considered gross. Although the legislation does not provide criteria for determining gross misconduct. In fact, such violations should be covered by licensing rules.

Administrative fines are also provided for those persons who belong to small businesses, but carry out certain activities without permitting documents. The size of the punishment in this case is less, but if such acts continue and can be classified as gross, then this is a different order of numbers. For example, for the absence of a permit for a type of activity that is required to obtain such a document for entrepreneurs, it provides for a fine of up to 20 thousand rubles with suspension of activities for up to 90 days.

Potential

The economic downturn is not in the best possible way affected small businesses, therefore, without support from the state, the number of jobs will only decrease, and again entrepreneurs will go into the “shadow”. Therefore, it is very important that the legislator not only declare assistance, but actually help, subsidize the payment of interest on loan agreements and provide large volumes for small businesses in public procurement.

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, large quantity 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 its SME category is determined only by the amount of revenue. And all entrepreneurs working only on the patent taxation system are classified as micro-enterprises.

The period during which a businessman continues to be considered a SME has been extended, even if he has exceeded the permissible limit on the number of employees or revenue received. Before 2016 it was two years, and now it’s three. For example, if the limit was exceeded in 2017, then the organization will lose the right to be considered small only in 2020.

What to do in a situation where the status of a small enterprise is lost due to reaching the previously existing limit of 400 million rubles, because it is lower than what is currently established? The Ministry of Economic Development believes that after the entry into force of Act No. 702 of the Government of the Russian Federation dated July 13, 2015, such an enterprise can return to the status of a small one if annual revenue does not exceed 800 million rubles.

State Register of SMEs

Since mid-2016, the Unified Register of Small and Medium Businesses has been in effect. The portal of the Federal Tax Service contains a list that includes all small and medium-sized businesses in the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and tax reporting.

IN open access The following mandatory information is included:

• Name legal entity or full name IP;
• TIN of the taxpayer and his location (residence);
• the category that includes small and medium-sized businesses (micro, small or medium-sized enterprise);
• information about activity codes according to OKVED;
• an indication of the presence of a license if the type of activity of the businessman is licensed.

In addition, at the request of a businessman belonging to small and medium-sized businesses, additional information can be entered into the register:

• about manufactured products and their compliance with the criteria of innovative or high-tech;
• on the inclusion of SMEs in partnership programs with government customers;
• on the availability of contracts concluded as a participant in public procurement;
• full contact information.

To transfer this data to the Unified Register, you must log in to the information transfer service using an enhanced qualified electronic signature.

After the formation of the official register, small businesses are no longer required to confirm with documents that they meet this status in order to participate in state support programs. Previously, this required the provision of annual accounting and tax statements, a report on financial results, and information on the average number of employees.

You can check information related to small and medium-sized businesses and their accuracy by making a request in the Register for information by TIN or name. If you find that there is no information about you or that it is unreliable, you must send an application to the Registry operator to verify the information.

What does the status of a small business give?

As we have already said, the state creates special preferential conditions for entrepreneurial activity for micro and small businesses, pursuing the following financial and social goals:

• ensure exit from the shadows and self-employment of persons providing services to the population, engaged in small-scale production, working as freelancers;
• create new jobs and reduce social tension in society by increasing the well-being of the population;
• reduce budget expenditures on unemployment benefits, health insurance and pension provision for officially unemployed persons;
• develop new activities, especially in the field innovative production, which do 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:

1. 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.
2. 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).
3. Administrative benefits. This refers to such relaxations as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to issue urgent requests to employees. 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 purchases must be made by state and municipal institutions from them. When receiving loans, government guarantors for small businesses act as guarantors.