We check whether your organization is a small or micro-enterprise.

In the review you will find out what are the criteria for small businesses, the number of small businesses and micro-enterprises, who belongs to small businesses, regardless of the taxation system in 2019.

It is generally accepted that most companies operating on the simplified tax system are small businesses. That a “baby” can be any enterprise with small income. But that's not true. The term " small businesses» also applies to . In short, small businesses include commercial organizations:

• business societies and partnerships (with the exception of state and municipal unitary enterprises);
• production and consumer cooperatives;
• peasant (farm) farms;
• individual entrepreneurs.

Note: If you are not a commercial organization, then it will not be in the SME register.

How to understand Is your company classified as a small business??

The criteria by which firms are classified as small businesses are listed in 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" There are three criteria for a small business. TO small and medium-sized businesses include business societies, business partnerships, production cooperatives, agricultural consumer cooperatives, peasant (farmer) farms and individual entrepreneurs, which:

1. the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations (associations), charitable and other foundations, organizations that do not belong to small and medium-sized businesses in their authorized capital does not exceed 25%;

   Note: part 1 art. 4 of the Federal Law of July 24, 2007 No. 209*FZ "On the development of small and medium-sized businesses in the Russian Federation", "Commercial and non-profit organizations"

2. average number employees for the previous calendar year does not exceed 100 Human

   Note: clause 2, part 1, art. 4 of Law No. 209-FZ

   Note: Micro-enterprise - up to 15 people

3. revenue from the sale of goods, works, services excluding VAT for the previous calendar year does not exceed 800 million rubles clause 3, part 1, art. 4 of Law No. 209-FZ; para. 3 clause 1 of the Decree of the Government of the Russian Federation dated 02/09/2013 No. 101 "On the maximum values ​​of revenue from the sale of goods (works, services) for each category of small and medium-sized businesses"

   Note: For micro-enterprises, the revenue limit is 120 million rubles.

The last two criteria must be satisfied by and in order to be considered small businesses.

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. The data was first included in the register in 2016. An exception is consumer cooperatives (except for agricultural and newly created ones). Information about them will be included in the register in 2017 (letter of the Federal Tax Service of Russia dated August 25, 2016 No. SA-4-14/15649).

An income limit has been approved for small businesses - “little ones”

From 08/01/2016, the financial criterion for classifying a business as small or medium-sized will not be sales revenue, but the criterion “Income from business activities” will be introduced. When calculating income, you will have to take into account income from all types of activities, and the calculation rules will be taken from the Tax Code of the Russian Federation. Income must be determined on the basis of declarations under the simplified tax system, UTII and income tax. This means that the status of a small enterprise no longer needs to be confirmed by any additional documents. At the same time, the limit values ​​themselves in ruble terms will remain the same.

Note: Decree of the Government of the Russian Federation dated April 4, 2016 No. 265

Thus, for micro-enterprises, the amount of income received from business activities for the previous calendar year should not exceed 120 million rubles. And for small and medium-sized businesses – 800 million and 2 billion rubles, respectively.

From August 2016, other criteria by which an enterprise can be recognized as a “baby” will also change. Find out more about the upcoming changes said a representative of the Russian Ministry of Economic Development.

to menu

CRITERIA FOR A SMALL ENTERPRISE

Classification of organizations and individual entrepreneurs as small and medium-sized enterprises

Note: In .pdf format

• from July 5, 2015
• from January 1, 2016
• from August 6, 2017
• from December 5, 2017
• from December 1, 2018 new !

Important!

You will lose your small business status, if the amount of income or the average number of employees exceeds the limit values three consecutive calendar years(Part 4 of Article 4 of the Law of July 24, 2007 No. 209-FZ). At the same time, 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).

Attention!

Small business status does not depend on which tax system you use.

There are no documents or certificates for classification as small, medium-sized businesses or micro-enterprises. Only indicators according to the law.

Some medium-sized enterprises will be allowed to have more workers

It will now be easier for companies operating in the light industry to maintain their status as a medium-sized enterprise. For them, the Government of the Russian Federation may establish a special preferential criterion for average number workers. Federal Law of July 26, 2017 No. 207-FZ

By general rule the average number of employees of “middle peasant” enterprises for the previous calendar year should not be more than 250 people. A preferential criterion can be established for enterprises whose main activity (i.e. generating at least 70% of all income) is carried out within the framework of class 13 “Production of textiles”, class 14 “Production of clothing”, class 15 “Production of leather and leather goods" section C "Manufacturing industries" in OKVED.

to menu

Conditions for entering information about JOINT STOCK COMPANIES into the ERSMB

Why is our JSC not in the register of small enterprises?

The Unified Register contains information about joint stock companies that meet the conditions established by subparagraphs "b" - "d" of paragraph 1 of part 1.1 of article 4 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" , lists of which are submitted to the Federal Tax Service of Russia CJSC "MICEX Stock Exchange", the Ministry of Education and Science of Russia, the Skolkovo Foundation and the Ministry of Economic Development of Russia in pursuance of paragraphs 1 - 4 of part 6 of article 4.1 of the said Federal Law.

If a joint stock company does not meet any of the above conditions and is not included in the lists submitted to the Federal Tax Service of Russia by suppliers, there are currently no grounds for entering information about such a joint stock company into the Register. Letter of the Federal Tax Service No. GD-4-14/3271@ dated 02.21.2017

If everything is fine with the composition of your participants and founders initially, you need to focus on more volatile indicators - revenue and the average number of employees. Based on these two indicators, in 2016 your enterprise can be considered small under the following conditions:

in 2013, 2014 and 2015 headcount and revenue indicators were not higher than the maximum.

Thus, small enterprises can be those who pay taxes according to the general regime (OSNO), and those (“simplified”), or (“imputed”) or Unified Agricultural Tax.

There is no need to specifically register anywhere as a small business entity.

You don't need any certificate to prove your small business status.

to menu

Is the enterprise on the simplified tax system classified as a small enterprise?

The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with.

Note: Executive authorities and local governments that provide support to small and medium-sized businesses maintain registers of entities receiving such support. But the presence of your enterprise in such a register, in general, does not provide a 100% guarantee that it is small. And vice versa, if an enterprise is not in such a register, this does not mean that it is not small.

From January 2017, “micro-enterprises” will have the right to organize simplified personnel document flow

In particular, the named entities may not accept local acts, containing labor law norms, such as (): ; wage regulations; bonus regulations; shift schedule, other documents.

to menu

Can any government agency require a company to confirm its status as a small company?

When submitting financial statements using simplified forms to the Federal Tax Service, you do not need to confirm the status of a small enterprise in any way. But necessary information Tax authorities may request additional information. Including during a tax audit. At the same time, it is important to understand that regulatory authorities, even without the participation of the payer, can collect information about which category it belongs to. Therefore, if your enterprise is not recognized as a small enterprise according to the criteria, you should not submit the same financial statements using simplified forms; you need to submit general accounting forms.

What BENEFITS are provided for small businesses?

Accountants need to be aware of two main benefits afforded to small companies.

First, if your company is a small enterprise, then from June 1, 2014 you may not set a cash limit (paragraph 10, paragraph 2). That is, you can accumulate as much money in your cash register as you want. To take advantage of this benefit, confirm that you keep funds in the cash register with no balance limit.

Note: This benefit also applies to all entrepreneurs, even those who are not small businesses.

Second, small businesses have the right to use simplified methods of accounting (clause 4). You need to know that entrepreneurs do not keep accounting records, so this relaxation is not relevant for them. But for small companies, abbreviated forms of financial statements are provided. They also don’t have to make appendices to the reporting, if not important information, requiring decoding for controllers or founders (clauses 6 and 6.1 of Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). A microenterprises They may even use a continuous method of registering business transactions.

In addition, small companies are not subject to a number of regulations that are mandatory for others. The corresponding clause is contained in the accounting regulations themselves, so read regulations more carefully. For example, representatives of small businesses may not apply PBU 2/2008 “Accounting for construction contracts”, PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”.

If this is necessary, small enterprises can cut back (clause 3 of the information of the Ministry of Finance of Russia No. PZ-3/2012). All this is prescribed in the accounting policies of the organization.

to menu

What benefits are available to small businesses and micro-enterprises?

Small enterprises, subject to certain conditions, can:

• apply ;
• conduct in a simplified manner;
• pay regional single tax on the simplified tax system and PSN according to zero rate(for individual entrepreneurs);
• participate in government procurement as a priority;
• avoid non-tax audits;
• receive subsidies to support small businesses.

to menu

How many small businesses are there in Russia?

At the beginning of 2014, according to data from Rosstat of the Russian Federation, there were 5.6 million small and medium-sized companies in Russia. Of these, 3.5 million (62.8%) are individual entrepreneurs, and approximately 1.8 million (32.7%) are micro-enterprises. The latter include companies with revenues of up to 60 million rubles per year and the number of employees up to 15 people. Together, both of these categories make up 95.5% of small and medium-sized businesses in Russia.

Only 235 thousand companies (4.2% of total number) are small companies. They have a turnover of up to 400 million rubles and employ up to 100 people. The category of medium-sized businesses includes about 17 thousand companies, or only 0.3% of the total number of small and medium-sized firms. The flagships have a turnover of up to 1 billion rubles and a staff of up to 250 employees.

In 2016, there were 5.84 million SMEs in Russia, 95% of which were micro-businesses with fewer than 15 employees. The sector employs 18 million people (25% of all employees).

View the Unified Register of Small and Medium Enterprises

On December 29, 2015, Federal Law No. 408-FZ “On Amendments to Certain Legislative Acts of the Russian Federation” was adopted, providing for the creation of a unified register of small and medium-sized businesses by August 1, 2016.

Maintaining a unified register of small and medium-sized businesses is carried out by the Federal Tax Service.

How can an organization get included in the register of SMEs?

Information about legal entities and individual entrepreneurs is entered into the Unified Register of Small and Medium-Sized Enterprises annually on August 10 of the current calendar year based on information available to tax authorities as of on July 1 the current calendar year. The requirement for the total share of participation of legal entities that are not SMEs in the authorized capital of an LLC in order to enter information about such companies into the Register is taken into account when entering information into the Register, starting from 2017.

If, before the Register information was updated on August 10, 2017, the LLC participant was not a SME (information about it could not be included in the Register until that moment), the conditions for the total participation share are not considered met.

Thus, if an LLC as of July 1, 2017 did not meet the condition for the total share of participation of legal entities that are not SMEs, then information about it is not contained in the Register.

to menu

What to DO if the Federal Tax Service FORGOT to enter into the “Unified Register of Small and Medium-Sized Enterprises”

If the taxpayer discovers that there is no information about himself in the “Unified Register of Small and Medium-Sized Enterprises”, he must fill out an application. Formation and submission of an application is carried out through the website of the Federal Tax Service of Russia in the section “Other functions of the Federal Tax Service - Unified Register of Small and Medium Enterprises - “Are you not in the register or the data is incorrect? "

When filling out an application to correct the information reflected in the Unified Register of SMP, taxpayers need to pay attention to the correctness of the reflection of the details “IFTS at the place of registration of the taxpayer,” namely, the Federal Tax Service Code at the place of registration. If this information is filled out incorrectly, the taxpayer's Application will not be considered.

No one will be removed from the register of small and medium-sized businesses before 2019

The three-year rule applies. Those. The category of a small or medium-sized enterprise can be changed if its indicators were above or below the income and number of employees thresholds for 3 consecutive calendar years.

Companies and individual entrepreneurs were included in the register of small and medium-sized businesses according to their status for 2016 (i.e., according to data for the previous year 2015). Accordingly, for the first time, the category of a small or medium-sized enterprise included in the register may be changed when the register is formed as of July 1, 2019 (based on data for 2018).

to menu
New procedure for submitting legal copies of accounting (financial) statements to statistical authorities. The order was developed in connection with amendments to the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

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 the composition of the 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. The maximum value of 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 personnel 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 may also have the status small organization, only in this situation their shares should 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 about 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 tax authorities to the special register of small and medium-sized businesses in Russia.

IN Lately Small and medium-sized businesses in our country receive quite a lot of attention. and belonging to these business categories may enjoy some benefits, including:

• possibility of using special tax regimes, reduced tax rates and other tax benefits;
• the right to apply simplified procedures and forms of accounting and static reporting;
• the opportunity to participate in state support projects for small businesses and receive subsidies from the state budget.

Recently, the fact that a subject is classified as a small business has become great importance in the field of public procurement: such participants in announced requests for proposals, other things being equal, are given priority over competitors. Some competitions are initially held with the condition that only small / medium-sized businesses can apply for participation in them, and their status must be confirmed.

How to determine which category of entrepreneurs you belong to? The criteria that allow an individual entrepreneur or legal entity to be classified into any of the categories are specified in Federal Law No. 209-FZ of July 24, 2007, aimed at the development of small forms of entrepreneurship in the country.

In 2015, the revenue criterion was doubled, and in 2016 another change was made to the law, which came into force in August. Now, instead of proceeds from sales, you should take all income from business activities.

Important! Income from business activities is calculated according to the rules of the Tax Code of the Russian Federation. That is, you simply take its value from the declaration for / UTII / income tax, depending on the regime.

Let's combine the criteria into one table:

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

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

The income limit was changed back in July 2015; the Government of the Russian Federation doubled the previous limits: previously they were 60, 400 and 1,000 million rubles, respectively.

Separately, we note that in order to obtain the status of a small business, an individual entrepreneur or legal entity must meet the specified criteria for three years (this period has also been increased by the latest Decree of the Government of the Russian Federation, previously it was two years). A similar situation arises when a small enterprise loses its status and moves to the next business category. That is, if you are now a small business, then even if you exceed the limit on numbers or revenue next year, you will still be a small business. To move to the medium-sized business group, the limits must be violated for three years.

Due to latest changes, now you do not need to confirm the status of a small business - it is automatically assigned based on your data tax returns. In this case, income from the declaration for the previous year is taken for analysis.

From latest news It is also worth noting that since August 2016, the Federal Tax Service has been creating a register of small businesses, where it includes everyone who belongs to it. This will again simplify work for small businesses, since in order to receive the benefits they are entitled to, they will not have to provide additional documents: the presence of a company in the register already confirms that it belongs to a small business.

The register is available on the website Nalog.ru.

Here you can use the “Register Search” service to view data on yourself or your counterparties. To do this, in the search field you need to enter the TIN or OGRN or OGRNIP or the name of the legal entity or full name of the individual entrepreneur.

Small business is an activity aimed at generating income, making a profit, which is carried out by subjects of a market (commodity-money) economy that meet the criteria (features) defined by law. A small business entity is an LLC, partnerships, various funds, and individual entrepreneurs.

Main criteria for recognition as a small business entity

Federal law No. 209 gives the concept of a small business entity. To summarize, we can say that they include:

• business societies;
• production and agricultural cooperatives;
• individuals, registered as a state of emergency;
• peasant (farm) farms.

It is important that all of the above organizations, in order to be classified as a small business, must fall under certain criteria enshrined in the same law.

To the main features for defining a society with limited liability(LLC) to the category called “small businesses” include:

• composition of founders;
• average number of employees;
• the amount of authorized capital;
• turnover for the year and the value of assets.

Let's take a closer look at these signs.

Founders' share

In order for an LLC to be classified as a small business, you need to know its founders. The total share of presence in the LLC of individual constituent entities of the Russian Federation, municipalities, foreign citizens and legal entities, religious and public associations, various funds in the authorized capital of the LLC should not exceed twenty-five percent. And also the participation share of one or more legal entities should not exceed twenty-five percent. persons who are not themselves small businesses.

If the founders of a small company are foreign legal entities, then their share in the authorized capital is limited to 49%. The same restriction applies to Russian legal entities that are not small and medium-sized businesses.

Amount of workers

The average number of employees of a limited liability company should not exceed one hundred people. This indicator is calculated for the last calendar year.

Amount of revenue or amount of income

The LLC's revenue from the sale of work, services, and goods is looked at for the last calendar year, and the amount excluding VAT is taken into account. The maximum value for classifying a limited liability company (as well as other forms of business) as a small business is established by the Government of the Russian Federation once every five years.

Until August 1, 2016, the revenue limit for small enterprises could not exceed 800 million rubles. After this date, the approach to calculating revenue will change. If before August 1 it was calculated based on the volume of sales of goods and services, then after that it will be considered as income from business activities: it will be calculated by the fiscal authorities based on the submitted declarations under the simplified tax system, UTII and income tax. After August 1, 2016, the income limit for small enterprises is 800 million rubles.

For established LLCs, all of the above criteria are determined based on information from the year in which the company was registered. That is, the calculation of revenue from the sale of services (goods, works), the book value of assets, and the number of employees occurs from the date of state registration.

What documents to prepare when opening an LLC: video

More about LLC

An LLC is a small business entity if it meets the criteria specified in previous section. There are no other restrictions for LLCs to be classified as a small business.

Let's take a closer look at what an LLC is.

A limited liability company is a company established by one or more persons (individuals or legal entities). Authorized capital An LLC is always divided into shares (if there is more than one participant). The participants of an LLC are not liable for its debts and obligations. They only risk receiving losses directly related to the organization’s activities, within the limits of the value of the deposits. That is, the liability of participants is limited in accordance with legislative acts.

The corporate name of the organization must contain an indication of its form. For an LLC, the required words in the name are: “limited liability.”

Main and obligatory founding document serves as a charter. The constituent agreement is concluded only at the request of the participants (previously it was mandatory document). The charter is submitted to the territorial tax office upon registration. If any changes are made, then you need to bring additions (changes) to the charter or its new edition. This type of legal entity can be formed by one citizen.

Consists of contributions from each participant. The minimum amount of the authorized capital today is ten thousand rubles.

Manages the organization general meeting participants (or sole founder). The LLC itself makes decisions on important issues: liquidation, reorganization, etc.

To summarize, we can say that a limited liability company is one of the types of capital associations where the personal participation of members is not required. Depending on the total number of workers, the composition of the founders and revenue, it can be classified as a small business.

The rate of economic growth in the country depends on the development of small businesses. Therefore, the state supports it by reducing the tax burden and other preferential conditions. Small and medium-sized enterprises (SMEs) contribute to the creation of new jobs. These include legal entities of various organizational and legal forms, as well as individual entrepreneurs and peasant farms. What criteria must they meet in 2019, how does the state keep records of them and what advantages does this give them? Let's look at these questions.

Criteria for classification as small and medium-sized businesses

Classification as a small and medium-sized enterprise occurs in accordance with Art. 4 of the Federal Law “On the development of small and medium-sized businesses in the Russian Federation” dated July 24, 2007 No. 209-FZ. We are talking, first of all, about commercial institutions (LLC, CJSC, JSC, cooperatives, partnerships), because SUEs, MUPs and non-profit organizations under no circumstances can be included in the number of small ones.

Every year, legislation in our country is relaxed in favor of supporting representatives of small and medium-sized businessmen and institutions. For example, in 2015, Law No. 156-FZ dated June 29, 2015 increased the share of foreign capital from 25 to 49%, which allowed more individual entrepreneurs and organizations to become SMEs. In 2017, Federal Law No. 207-FZ dated July 26, 2017 established preferential conditions for the number of workers in medium-sized enterprises engaged in light industry. Now they can be set to a higher value of this indicator, exceeding maximum amount(more than 250).

Let's consider the criteria for SMEs for legal entities (business entities and partnerships, production and consumer cooperatives) in a separate comparative table for clarity:

In order to determine whether a business entity or partnership can be classified as a representative small business, compliance with the criteria must be considered in the following sequence:

1. Determine the total share of participation in the authorized capital of foreign organizations, representatives big business, state or municipal enterprises. If the percentage of participation does not exceed the limit values, consider other criteria.
2. Check compliance with the limit values ​​of the average number of employees. This includes all employees, not just those who work for full time, but also part-time workers, workers in branches and separate divisions.
3. See if the amount of annual income of the enterprise is exceeded, depending on the type.

Read also: Responsibility for illegal entrepreneurial activity in 2019

Analysis of these indicators is carried out annually, but in order for an enterprise to become a small business, non-compliance with the last two conditions must last for at least 3 years in a row. This means that if in 2017 a legal entity exceeded the permissible income, and at the end of 2018 it falls within the limits acceptable values, then the organization will not lose its small status in 2019.

For individual entrepreneurs and peasant farms, the eligibility criteria for SMEs are as follows:

If an individual entrepreneur works alone and does not attract hired employees, then main criterion compliance small business for him it is an annual income. At first commercial activities When an individual entrepreneur or LLC has just registered, they are classified as a small business based on the number of employees, and at the end of the year they check their income.

Separately, we can highlight those individuals who switched to simplified system taxation. None of them large companies and businessmen, since the conditions for the transition to are much stricter than the criteria for SMEs. According to the simplified version, the maximum annual income of a person cannot exceed 150 million rubles, while for representatives of small businesses this figure is 800 million; The share of capital participation of other organizations under the simplified tax system should be less than 25%, for SMEs - up to 49%.

How and who keeps records of entities, a unified register of small and medium-sized businesses

Recently, a Unified Register has been maintained to systematize the accounting of all SMEs. It came into effect in the second half of 2016. All data in this database is constantly updated and is freely available on the official website of the Russian Tax Service. Information is updated automatically, since this register is linked to other Unified Registers of Taxpayers (Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs).

Any private businessman, director of an LLC or peasant farm who has a confirmed electronic signature can register in the database and receive the necessary information about any entity. Publicly available data is divided into a mandatory sector and additional information. The mandatory sector consists of:

• name of the organization or name of the entrepreneur;
• TIN, KPP, OGRN;
• legal address or place of registration;
• type (micro, small or medium enterprise);
• activities (OKVED code);
• availability of a patent or license (if any).

Information is loaded into the cluster with additional information at the request of the taxpayer himself. SME subject. Here you can enter:

• description of the goods or services produced with codes OKP, OKPD, OKUN;
• the number of contracts concluded under government procurement programs;
• contact information.