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Small enterprises are organizations with a number of employees. Criteria for a small enterprise: income, number of employees, reporting Average number of small enterprises in industry

Over 5 years, the number of people employed in small and medium-sized enterprises (SMEs) increased by 1.5 million people and amounted to 20.5 million. This is just over 28% of all jobs in Russia, according to updated Rosstat data for 2015–2016. Rosstat data do not take into account informal employment: last year, every fourth working Russian (17.9 million people) was in the shadow.

At the same time, in the countries of the Organization for Economic Cooperation and Development (OECD), for example, in Italy, Great Britain, Japan and Sweden, small and medium business provides jobs for 60 to 70% of the population.

The large gap is partly due to the difference in the criteria for medium-sized businesses adopted in Russia and the EU countries, explains Vera Barinova, head of the RANEPA Laboratory for Research on Corporate Strategies and Firm Behavior. In our country, this is considered a company that employs no more than 250 people and whose annual revenue does not exceed 2 billion rubles. In the EU, the criterion for revenue for medium-sized businesses is higher - 50 million euros per year (about 3 billion rubles). “Thus, all the “medium-large” ones that create many jobs fall out of the statistics on SMEs,” the expert believes. Many enterprises created with the participation of government agencies, public, religious and charitable organizations also do not fall into the category of small and medium-sized in Russia.

Criteria want to revise. “There are a number of industries where there are many employees and low revenue. These are the branches of light industry, Agriculture, woodworking,” said the co-chairman “ Business Russia» Andrey Nazarov. The Ministry of Economic Development has already retrained enterprises with more than 250 employees from big business in the middle, to give them access to cheap loans and government support programs. But so far we are talking only about light industry enterprises.

The share of small and medium-sized businesses in Russia is less than in the OECD countries, due to monopolies and a state-owned economy, Vladimir Buev, vice president of the National Institute for Systemic Research on Entrepreneurial Problems, is convinced. He recalled that the contribution of the state and state-owned companies to GDP increased from 35% in 2005 to 70% in 2015. Vice-President of Delovaya Rossiya Nikolay Ostarkov, in turn, notes that the state, represented by state unitary enterprises and municipal unitary enterprises, “is trying to stake out for itself” participation in those areas where SMEs could work (from security systems and transport companies- to small gas stations).

The crisis of 1998, 2008 and 2014 also had a negative impact on SMEs, when the number of bankruptcies among small and medium-sized enterprises reached its maximum, said the Deputy Director of the Center market research HSE Inna Lola. According to her, entrepreneurs simply do not have time to adapt to the new business conditions and create a layer of employment that could gradually expand.

Small and medium-sized businesses also suffer losses due to the bankruptcy of banks and the revocation of their licenses, recalled Ostarkov from Delovaya Rossiya. Entrepreneurs have long been asking the Central Bank for insurance on deposits and SME accounts. “The money is not returned to entrepreneurs, there are no compensations, guarantees and protection. It is impossible to insure: the system of business insurance against bank failure is not developed in the country,” he explained in a conversation with Inc. expert.

Small trade enterprises, which employs a lot of Russians, are under a new blow due to the ongoing consolidation in the field of network retail, says Inna Lola from the National Research University Higher School of Economics. Behind last year The number of X5 Retail Group stores increased by 2,167 to 9,187. The company plans to open 2,000 stores annually, and by 2020 to take 15% of the market. According to the HSE forecast, large federal players will continue to absorb small retailers and by 2020 they will occupy up to 40% of the market (now this figure is 1.5 times less).

There is no reason to expect an increase in the number of jobs in SMEs in the near future. More Russian entrepreneurs started their own business only because they had no other income opportunities. They work for themselves and “do not aim to expand their business and create jobs,” Vera Barinova from RANEPA explains. Also, an explosive growth in the number of companies is not expected in small and medium-sized businesses: the share of Russians planning to open their own business is just over 5%. Researchers attribute this to the low assessment of the conditions for creating a business in the country: only 17.9% believe that the region in which they live has a favorable environment for entrepreneurship.

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" № 3/2016

Commentary to Federal Law No. 408-FZ dated December 29, 2015.

There are many benefits for small businesses and individual entrepreneurs in various branches of legislation. But business entities must strictly adhere to the criteria by which they can obtain the status of a small enterprise.

This status must be determined in accordance with Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in Russian Federation". And it should be taken into account that federal law dated December 29, 2015 No. 408-FZ in this article significant changes have been made. They entered into force on January 1, 2016.

Although, according to paragraph 10 of Art. 10 of Federal Law No. 408-FZ, until 08/01/2016, to classify legal entities and individual entrepreneurs as small and medium-sized businesses, the conditions established by Art. 4 of the Federal Law No. 209-FZ in the previous edition.

It is clarified which business entities can be considered small or medium-sized businesses. So, until 12/31/2015 they could be:

Important note. It was specifically stated that legal entities must be registered in the Unified State Register of Legal Entities, and entrepreneurs - in the Unified State Register of Legal Entities. Now in Part 1 of Art. 4 of Federal Law No. 209-FZ does not specify that registration must be made in the mentioned registers, but only says that it is carried out in the manner prescribed by law. Which, however, practically means the need to register with the Unified State Register of Legal Entities or EGRIP.

Separately, consumer cooperatives were singled out as the only type of non-profit organizations that could apply for the status of a small or medium-sized enterprise. Note that such cooperatives can be of different types:

Now from all this list in Part 1 of Art. 4 of Federal Law No. 209-FZ are only mentioned agricultural consumer cooperatives, the rest cannot claim the status of a small or medium-sized business, including also garage cooperatives, mutual insurance companies, rental funds, which are paragraphs. 1 p. 3 art. 50 of the Civil Code of the Russian Federation also applied to consumer cooperatives.

But instead of commercial organizations, separate economic companies, economic partnerships, production cooperatives. Here, obviously, it is taken into account that it is precisely such groupings of legal entities that have recently been introduced into the Civil Code of the Russian Federation.

The forms in which commercial organizations can be created are listed in paragraph 2 of Art. 50 of the Civil Code of the Russian Federation. These are economic partnerships and companies, peasant (farm) enterprises, economic partnerships, production cooperatives, state and municipal unitary enterprises.

Nothing has changed for SUEs and MUPs, they are now simply not mentioned as small and medium-sized businesses (previously they were the only explicitly mentioned exception from the number of commercial organizations to which given status could not be applied).

But more commercial organizations have been added, which can no longer be small or medium-sized enterprises. The fact is that the economic company, in accordance with paragraph 4 of Art. 66 of the Civil Code of the Russian Federation can only be joint-stock companies or companies with limited liability.

A general partnership or limited partnership () refers to business partnerships, this is in accordance with paragraph 3 of Art. 66 of the Civil Code of the Russian Federation distinguishes them from JSC and LLC. Business partnerships are not mentioned in new edition Part 1 Art. 4 of Federal Law No. 209-FZ.

As for the economic partnership, it is created in accordance with the Federal Law of December 3, 2011 No. 380-FZ.

It is necessary to observe the share in the authorized capital

Additional criteria that allow an enterprise or entrepreneur to be considered a small or medium-sized business were previously set out in the same Part 1 of Art. 4 of Federal Law No. 209-FZ. Now a special part is reserved for them - 1.1 of this article.

An important criterion is the observance of the share of participation of certain persons in the authorized capital of an economic entity. But before this condition applied to all legal entities, and now only to business companies and partnerships (with some exceptions that existed before, they will be discussed below). That is, production cooperatives, agricultural consumer cooperatives, peasant (farm) households - legal entities are exempt from compliance with this criterion.

So, the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (with the exception of the total share of participation, which is part of the assets of investment funds) in the authorized capital should not exceed 25%. But now this applies only to the authorized capital of an LLC (previously it applied to all legal entities).

On the other hand, the restriction in the form that the total share of participation of foreign legal entities and (or) legal entities that are not subjects of small and medium-sized businesses should not exceed 49% applies to all economic companies and partnerships.

Exceptions in respect of the share in the authorized capital

As before, some enterprises may not comply with the condition on compliance with the share of participation of certain persons in the authorized capital. But at least one of the following conditions must be met:

1. JSC shares circulating on the organized securities market are classified as shares of the high-tech (innovative) sector of the economy in accordance with the procedure established by the Government of the Russian Federation. Currently, Decree of the Government of the Russian Federation of February 22, 2012 No. 156 is applied. This is a new condition.

2. Activities business companies, economic partnerships is practical application(implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies integrated circuits, production secrets (know-how)).

Moreover, the founders of these economic companies and partnerships are either budgetary, autonomous scientific institutions, or budgetary institutions, autonomous institutions of educational organizations. higher education. Such founders must own exclusive rights to the specified results of intellectual activity.

3. The economic company, economic partnership has the status of a project participant in accordance with the Federal Law of September 28, 2010 No. 244-FZ “On the Skolkovo Innovation Center”.

4. The founders (participants) of economic companies, economic partnerships are legal entities included in the list of legal entities approved by the Government of the Russian Federation, providing state support innovation activities in the forms established by the Federal Law of August 23, 1996 No. 127-FZ “On Science and State Scientific and Technical Policy”. Note that this list is very limited (see Decree of the Government of the Russian Federation of July 25, 2015 No. 1459-r).

Number of employees and income matter

The following criteria, which must be observed, apply to all economic entities specified in Part 1 of Art. 4 of Federal Law No. 209-FZ, including to individual entrepreneurs.

According to paragraph 77 of this order, the average number differs from the average in that the first includes the number of external part-time workers and those who perform work under civil law contracts. True, in the previous version, such employees should also be taken into account when determining the status of an economic entity, this was established in Part 6 of Art. 4 of Federal Law No. 209-FZ.

But another essential and necessary criterion for fulfillment has really “become heavier”. According to the previous version, it was necessary to determine the proceeds received from the sale of goods (works, services), excluding VAT or (instead) the book value of assets (the residual value of fixed assets and intangible assets) for the previous calendar year.

There is no longer a choice between revenue and the book value of assets, the latter being excluded from the criteria under consideration. But instead of the proceeds received from the sale, it is necessary to determine the income in the manner prescribed by law.

The definition of income is given in paragraph 1 of Art. 41 of the Tax Code of the Russian Federation. It refers to an economic benefit in cash or in kind, taken into account if it can be measured and to the extent that such benefit can be measured. This assessment should be made according to the rules established in Sec. 25 of the Tax Code of the Russian Federation (for organizations) or Ch. 23 of the Tax Code of the Russian Federation (for individual entrepreneurs).

This means that in order to determine the status of an economic entity as a small or medium-sized enterprise, in addition to income received from sales, it is also necessary to take into account, but exclude income that is not taken into account for the purposes of taxation on profits or personal income tax.

In this sense, some difficulties may arise for those organizations and entrepreneurs who are not payers of income tax or personal income tax, respectively. When approaching the marginal values ​​of income, they will have to deal with the calculation of these taxes, although they are exempted from such a need directly for taxation.

At the same time, it is necessary to take into account income for all tax regimes that the taxpayer applied during the year, including that (in our opinion, actual, not imputed) that was received from activities within the framework of paying UTII or being on a patent.

Currently, in accordance with Decree of the Government of the Russian Federation of July 13, 2015 No. 702, the following revenue limits apply: for micro-enterprises - 120 million rubles. per year, for small enterprises - 800 million rubles, for medium-sized enterprises - 2 billion rubles.

The government has prepared a draft of another resolution, in which the values ​​of the limit values ​​will remain the same, but they will refer specifically to the income indicator, as provided for by the new edition of Art. 4 of Federal Law No. 209-FZ.

The changes also affected some general rules given in Art. 4 of Federal Law No. 209-FZ. In particular, according to part 3 of this article in the previous version, the category of a small or medium-sized business entity was determined in accordance with the largest condition for revenue and number. A similar rule has been maintained to this day.

Example

The organization in the previous calendar year had an average headcount of 90 people. But its income in the same period amounted to 1 billion rubles.

According to the first criterion, the organization corresponds to the concept of a small enterprise, and according to the second - to a medium one. Therefore, it should be recognized as a medium-sized enterprise.

However, Part 3 now takes into account a few specific situations that may arise in practice. So, if the entrepreneur did not attract employees, then its category, without options, is determined only by the amount of income for the past year. If the entrepreneur was on a patent, and did not engage in activities taxed in accordance with other taxation regimes in the past year, then he is recognized as a micro-enterprise.

And this is not surprising, because he would have lost the right to apply for a patent if he had exceeded the annual income of 60 million rubles multiplied by the deflator coefficient (see subparagraph 1 of paragraph 6 of article 346.45 of the Tax Code of the Russian Federation), and the number of must exceed 15 people, although the average (clause 5 of article 346.43 of the Tax Code of the Russian Federation).

Also, micro-enterprises are business companies that comply with the condition for limiting the participation of Russian and foreign persons in the authorized capital, all production cooperatives, agricultural consumer cooperatives, peasant (farm) enterprises, individual entrepreneurs established (registered) from August 1 of the current calendar year July 31st of the year following the current calendar year.

After this period, their status will be determined by general order, which follows from the new part - 4.1 Art. 4 of Federal Law No. 209-FZ. That is, the category of such a small or medium-sized business entity will change only if the limit values ​​are higher or lower than the limit values ​​​​of the average headcount or income within three calendar years following one after the other.

Check if you are on the register

Probably the most important novelty introduced by Federal Law No. 408-FZ should be recognized as the creation of a unified register of small and medium-sized businesses (hereinafter referred to as the register). It will be applied from 07/01/2016.

This register will contain information about legal entities and individual entrepreneurs that meet the conditions for classifying small and medium-sized businesses. It will be conducted by the Federal Tax Service on the basis of data from the Unified State Register of Legal Entities and the EGRIP, information on income received from the implementation entrepreneurial activity for the previous calendar year, information contained in documents related to the application of special tax regimes in the previous calendar year.

It turns out that the register will be formed without the practical participation of economic entities themselves. Therefore, if they are interested in their presence in the register, they need to check whether they are included in it in the current period. And this opportunity will be provided to them due to the fact that information from the register will be publicly available on the Internet (apparently, on the website www.nalog.ru), updated on the 10th of each month and stored for five years from the date of each update.

From the new edition of Part 5 of Art. 4 of Federal Law No. 209-FZ, it follows that newly created legal entities and newly registered individual entrepreneurs can count on the forms of support provided for by this law only if they are included in the register and have declared this in a form to be approved by the Government of the Russian Federation.

note

In 2016, LLCs are entered into the register regardless of whether the conditions for participation are met Russian organizations in their authorized capital (clause 5, article 10 of Federal Law No. 408-FZ).

We recall that, in accordance with Art. 8 of Federal Law No. 209-FZ and earlier to federal executive authorities, executive authorities of the constituent entities of the Russian Federation, bodies local government, providing support to small and medium-sized businesses, were instructed to maintain registers of small and medium-sized businesses - recipients of such support. This requirement has been retained.

A little about liability for violations in the conduct of business

Federal Law No. 408-FZ also somewhat toughened the responsibility for business entities for violations in the conduct of business. It's about, first of all, about Art. 14.1 of the Code of Administrative Offenses of the Russian Federation.

Part 3 of this article establishes punishment for carrying out entrepreneurial activities in violation of the requirements and conditions determined by a special permit (license). It provides for issuing a warning or imposing an administrative fine on citizens in the amount of 1,500 to 2,000 rubles; on officials- from 3,000 to 4,000 rubles; for legal entities - from 30,000 to 40,000 rubles.

But in part 4 of the same article, we find higher rates of punishment if the same violation is recognized as gross. True, the Code of Administrative Offenses of the Russian Federation does not explain what is meant in this case by a gross violation, it only states that such a concept is established by the Government of the Russian Federation in relation to a specific licensed type of activity.

So, from 01/01/2016, these higher than usual rates have increased further. Thus, fines were imposed on entrepreneurs ranging from 4,000 to 5,000 rubles, now the upper limit of this range has risen to 8,000 rubles. (instead, suspension of activities for up to 90 days is still possible).

For officials, both the upper and lower levels of fines have been increased, the first from 4,000 to 5,000 rubles, the second - from 5,000 to 10,000 rubles. Also for legal entities, the lower limit was increased from 40,000 to 100,000 rubles, the upper limit - from 50,000 to 200,000 rubles. (for them, instead of this punishment, suspension of activities for up to 90 days was retained as an alternative).

In addition, the implementation of activities for which a permit (license) is required is not always associated with making a profit. But even in this case, violation of the requirements and conditions provided for by a special permit (license) entails punishment, albeit in a smaller amount:

  • for citizens - a warning or a fine from 300 to 500 rubles;
  • for officials - from 15,000 to 25,000 rubles;
  • for entrepreneurs - from 5,000 to 10,000 rubles;
  • for legal entities - from 70,000 to 100,000 rubles. (from 01/01/2016 - from 100,000 to 150,000 rubles).

For such activities, increased rates of punishment are also determined in case of gross violation of the mentioned requirements and conditions:

  • for officials - from 20,000 to 30,000 rubles;
  • for entrepreneurs - from 10,000 to 20,000 rubles. (or suspension of activities for up to 90 days);
  • for legal entities - from 100,000 to 150,000 rubles. (from 01/01/2016 - from 150,000 to 250,000 rubles) (or suspension of activities for up to 90 days).

Article 110 of the Housing Code includes housing cooperatives as well.

In No. 1, 2016 in the news, we reported that this order was to become invalid from 01/01/2016 in accordance with Rosstat Order No. 498 of October 26, 2015. However, the effect of Rosstat Order No. 498, in turn, was unexpected and prompt canceled by this department (Order dated December 03, 2015 No. 613). That is, in 2016 Rosstat Order No. 428 should be applied.

Probably, the form established by the Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / will be used. [email protected], which in accordance with paragraph 3 of Art. 80 of the Tax Code of the Russian Federation should be submitted no later than January 20 of the year following the expired calendar period (no later than the 20th day of the month following the month in which the organization was created (reorganized)).

The criteria by which a commercial structure is classified as an SME are prescribed in 209-FZ. According to the text normative act, small entrepreneurs, firms, peasant and farms that meet the following set of requirements:

  1. For an economic entity, any of the following three items is true:
    1. State or local authorities, non-profit entities own no more than 25% in the ownership structure of the company. Companies recognized as representatives of large business, or foreign organizations control no more than 49% of the shares.
    2. A legal entity is formed by a company whose activities are related to innovation or high technology.
    3. The company's field of activity is high-tech industries.
  2. The size of the staff of the company or individual entrepreneur does not exceed the established threshold. Small enterprises include enterprises with up to 100 employees (inclusive), medium - up to 200. Executive authorities have the right to increase the specified threshold for firms and merchants specializing in certain areas of activity. In order to enjoy the benefits, the business entity will have to prove that this species business generates more than 70% of revenue.
  3. The amount of income does not exceed 800 million rubles. for small firms and 2 billion rubles. - for medium.

In order to remain an SME, a firm or entrepreneur must meet the above criteria at all times. Their non-compliance entails exclusion from the Register with the automatic cancellation of the previously established benefits.

Where is data collected on small businesses?

In 2018, 408-FZ was adopted, providing for the need to form a Unified Register of SMEs by mid-2016.

Maintaining the register is the direct responsibility of the Federal Tax Service. Entry of economic entities into the lists and their exclusion is carried out on the basis of the following information:

  • Data from ERGULE, EGRP. These databases contain information about the composition of participants in legal entities and their shares, the main type of activity of the company and individual entrepreneurs.
  • Information contained in reports on the average number of employees annually submitted by firms and entrepreneurs to the tax authorities. The number of employees of a small enterprise should not exceed 100 people.
  • The data contained in tax reporting submitted to the Federal Tax Service by commercial structures on OSNO, and "simplified" forms that are prepared by business entities on special regimes. Fiscals receive information about the amount of income from different areas of activity of the taxpayer from the presented forms.
  • Other information submitted by entrepreneurs and companies to the tax authorities: on the high-tech products produced and the reasons for classifying the company's goods as such, on participation in the system public procurement etc.

Information about business entities included in the Register is in the public domain, so commercial structures can monitor ongoing changes.

In the general case, organizations and private traders enter the Register automatically at the initiative of the tax authorities. To be included in the SME category, they do not need to submit applications, send a package of documents to the Federal Tax Service.

Changes in the criteria for classifying "SMEs"

Since 2016, the criteria for classifying companies and private traders as SMEs have changed compared to previous periods. The authorities adopted two significant innovations:

  • It is determined not the average, but the average number of small enterprises. Its limit is 100 people. The innovation is beneficial for business, because the second indicator is less than the first: external part-time workers, female employees on leave for R&D and childcare, specialists hired under the GPB, lawyers, workers on study leave are excluded from the calculation.
  • Instead of the term "revenue", the concept of "income" is used. It has an extended interpretation: now the tax authorities, in addition to proceeds from the main activities of the company, consider non-operating income, proceeds from participation in other companies, gratuitous transfer of values.

The amended criteria apply to newly created commercial structures, small businesses, the number of employees and the amount of revenue exceeding the standards for three years. This means that business entities that do not comply current requirements“fall out” of the Register by 2019.

In the risk zone are business entities that ignore the obligation to submit reports to the Federal Tax Service that disclose the level of income and the number of employees. In addition to tax and administrative liability, there is an additional danger - a chance to be excluded from the Register automatically with the simultaneous cancellation of due benefits.

When does a small business become a large one?

The number of small enterprises is not the only criterion by which the fiscal services classify an economic entity as an SME. There are the following reasons why a commercial structure becomes large:

  • The growth of the share of participation in the authorized capital of the company of foreign structures, the state, large business entities. The status of "SME" is lost from the moment when the changes were registered in the Unified State Register of Legal Entities.
  • Increase in the average headcount. If the indicator exceeds the threshold value for three years, the commercial structure will be removed from the register of small businesses. The tax authorities receive information about the expansion of the staff from the reports submitted by legal entities annually until January 20.
  • Growth in the revenue of the company or individual entrepreneur from different areas of activity. A business entity will cease to belong to the SME category if high level income will be maintained for three years.

The status of a small enterprise is a profitable “bonus” for a business. Legislation provides such business entities with many benefits that are not available to large enterprises: the opportunity to switch to special tax regimes, receive subsidies from federal and regional authorities, participate in government programs and initiatives. For them, there are special requirements for the cash limit at the box office, the time for on-site tax audits has been reduced, etc.

In order to enjoy regional and federal benefits, companies and individual entrepreneurs need to monitor the compliance of their own indicators with the criteria named in 209-FZ. If they are violated, the tax authorities will exclude the commercial structure from the Register, which means the automatic cancellation of pre-existing preferences.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

We check whether your organization belongs to small enterprises or micro-enterprises.

In this review, you will find out which small business criteria. The number of small enterprises and micro-enterprises. Who belongs to small businesses, regardless of the taxation system 2019.

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

  • economic companies and partnerships (with the exception of state and municipal unitary enterprises);
  • production and consumer cooperatives;
  • peasant (farm) farms;
  • individual entrepreneurs.
meeting the established criteria.

Note: If you do not have commercial organization, then it will not be in microenterprise register and SMSB.

How to understand Is your company categorized 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 the Russian Federation". There are three criteria for a small business. TO small and medium businesses include registered in accordance with the legislation of the Russian Federation and meeting the conditions established by Part 1.1 of Article 4, business companies, business partnerships, production cooperatives, agricultural consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs who have:

  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 funds, organizations that do not belong to small and medium-sized businesses, in their authorized capital does not exceed 25%;

    Note: part 1 of 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 population employees for the previous calendar year does not exceed 100 Human

    Note: p. 2 h. 1 art. 4 Law No. 209-FZ

    Note: Micro-enterprise - up to 15 people

  3. proceeds from the sale of goods, works, services excluding VAT for the previous calendar year does not exceed 800 mln rub. p. 3 h. 1 art. 4 of Law No. 209-FZ; par. 3 p. 1 Decree of the Government of the Russian Federation of 09.02.2013 No. 101 "On the marginal values ​​​​of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses"

    Note: For micro-enterprises, the maximum value of revenue is 120 million rubles.

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

Information about the company and the entrepreneur is entered in 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. The 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).

Approved income limit for small businesses - "kids"

From August 1, 2016, the financial criterion for classifying a business as a small or medium-sized business will not be sales proceeds, but the criterion “Income from entrepreneurial activity” will be introduced. When calculating income, you will have to take into account income for all types of activities, and take the calculation rules from tax code RF. It is necessary to determine income on the basis of declarations for the simplified tax system, UTII and income tax. This means that the status of a small business 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 of 04.04.2016 No. 265

So, for micro-enterprises, the amount of income received from entrepreneurial activity 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.

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


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SMALL BUSINESS CRITERIA

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
  • since December 5, 2017
  • from December 1, 2018 new !

Important!

Lose your small business status if the amount of income or the average number of employees will exceed the limit values three consecutive calendar years(Part 4, 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!

The status of a small business does not depend on which system of taxation you apply.

There are no documents and certificates for attributing to small, medium-sized businesses or micro-enterprises. Only indicators, according to the legislation.


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

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

As a general rule, the average number of employees of "middle peasants" enterprises for the previous calendar year should not exceed 250 people. A preferential criterion may be established for enterprises whose main activity (i.e., generating at least 70% of all income) is carried out within class 13 "Manufacture of textiles", class 14 "Manufacture of clothing", class 15 "Manufacture of leather and leather products" section C "Manufacturing" in OKVED.


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Conditions for entering information about JOINT-STOCK COMPANIES in the ERSMB

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

Information about joint-stock companies that meet the conditions established by subparagraphs "b" - "e" 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" is entered into the Unified Register , 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 comply with 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 / [email protected] from 21.02.2017


If the composition of your participants and founders is initially in order, you need to focus on more volatile indicators - on revenue and on 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 marginal ones.

Thus, small enterprises can also be those who pay taxes on general regime(OSNO), and those ("simplified"), either ("imputed") or ESHN.

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

You do not need any certificate confirming your status as a small business.


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Does the enterprise on the simplified tax system belong to a small enterprise?

The balance sheet 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 - recipients of such support. But the presence of your enterprise in such a register, in general, does not give 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 does not belong to small ones.

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

In particular, these entities may not adopt local acts containing norms labor law, such as (): ; position on wages; bonus provision; shift schedule, other documents.


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Can any government agency require a firm to confirm the status of a small company?

When submitting financial statements to the IFTS in simplified forms, it is not necessary to confirm the status of a small enterprise in any way. But the necessary information tax authorities may request additionally. Including during the 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 he belongs to. Therefore, if your company is not recognized as a small business 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 know two basic privileges granted to small companies.

The first - if your company is a small business, then from June 1, 2014 you can not set a cash limit (paragraph 10, paragraph 2). That is, you can accumulate as much money as you want in your cash register. To take advantage of this benefit, please state what you are storing cash at the cash desk without a balance limit.

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

The second is that small businesses have the right to apply simplified accounting methods (clause 4). You need to know that entrepreneurs do not keep accounting, so this relief is irrelevant for them. But for small firms, abbreviated forms of financial statements are provided. Also, they may not draw up annexes to the statements if there is no important information that requires decoding for controllers or founders (paragraphs 6 and 6.1 of the order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n). A microenterprises can even be a continuous method of registering business transactions.

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

If necessary, small businesses can reduce (paragraph 3 of the information of the Ministry of Finance of Russia No. PZ-3/2012). All this is recorded in the accounting accounting policy organizations.

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What benefits are provided to small businesses, micro-enterprises?

Small businesses, subject to certain conditions, may:

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

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How many small businesses are there in Russia?

At the beginning of 2014, according to the Russian Federal State Statistics Service, 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 up to 60 million rubles per year and the number of employees up to 15 people. Together, both of these categories account for 95.5% of small and medium-sized businesses in Russia.

Only 235 thousand companies (4.2% of the total) are small companies. They have a turnover of up to 400 million rubles and employ up to 100 people. About 17 thousand companies, or only 0.3% of the total number of small and medium-sized firms, belong to the medium business category. 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 are micro businesses with fewer than 15 employees. The sector employs 18 million people (25% of all employed).

View the Unified Register of Small and Medium Business Entities

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.

The unified register of small and medium-sized businesses is maintained by the Federal Tax Service.

How organizations get into the register of SMEs

Information about legal entities and individual entrepreneurs is entered into the Unified Register of Small and Medium-Sized Businesses annually on August 10 of the current calendar year based on information available to the tax authorities as of on July 1 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 in the Register is taken into account when entering information into the Register, starting from 2017.

If prior to the date of updating the information of the Register on August 10, 2017, the LLC participant was not an SME entity (information about him until that moment could not be included in the Register), the conditions for the total share of participation are not considered to be 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.

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What to do if the Federal Tax Service FORGOT to enter in the "Unified register of small and medium-sized businesses"

If the taxpayer reveals the absence of information regarding himself in " unified register small and medium-sized businesses" - you must fill out an application. The formation and submission of the application is carried out through the website of the Federal Tax Service of Russia in the section “Other functions of the Federal Tax Service - the Unified Register of Small and Medium-Sized Businesses -“ 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 SMPs, taxpayers need to pay attention to the correct reflection of the requisite "IFTS at the place of registration of the taxpayer", namely, the IFTS Code at the place of registration. If this detail is filled in incorrectly, the taxpayer's Application will not be considered.

Before 2019, no one will fly out of the register of small and medium-sized businesses

The three year rule applies. Those. the category of a small or medium enterprise can be changed if its indicators were above or below the limits for income and number of employees 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 2015). Accordingly, for the first time, the category of a small or medium-sized enterprise included in the register can be changed during the formation of the register as of 07/01/2019 (according to data for 2018).


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

1. Small and medium-sized businesses include those registered in accordance with the legislation of the Russian Federation and meeting the conditions established by Part 1.1 of this article, business companies, business partnerships, business partnerships, production cooperatives, consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs.

1.1. In order to classify economic companies, business partnerships, business partnerships, production cooperatives, consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs as small and medium-sized businesses, the following conditions must be met:

(see text in previous edition)

1) for business companies, business partnerships, business partnerships, at least one of the following requirements must be met:

(see text in previous edition)

A) participants in a business company or business partnership - the Russian Federation, constituent entities of the Russian Federation, municipalities, public or religious organizations (associations), charitable and other funds (except for investment funds) own in total no more than twenty-five percent of the shares in the authorized capital of a limited liability company or the share capital of a business partnership or no more than twenty-five percent of the voting shares of a joint-stock company companies, and participants in a business company or business partnership - foreign legal entities and (or) legal entities that are not subjects of small and medium-sized businesses, own in total no more than forty-nine percent of the shares in the authorized capital of a limited liability company or the share capital of a business partnership or not more than forty-nine percent of the voting shares of the joint-stock company. The restriction provided for by this subparagraph in relation to the total share of participation of foreign legal entities and (or) legal entities that are not subjects of small and medium-sized businesses does not apply:

For participants in economic companies - foreign legal entities whose income received from entrepreneurial activities for the previous calendar year does not exceed the limit value established by the Government of the Russian Federation for medium-sized enterprises in accordance with clause 3 of this part, and whose average number of employees for the previous calendar year does not exceed the limit specified in subparagraph "b" of paragraph 2 of this part (with the exception of foreign legal entities whose state of permanent location is included in the list of states and territories that provide preferential tax regime of taxation and (or) not providing for the disclosure and provision of information when conducting financial transactions (offshore zones);

(see text in previous edition)

B) shares of a joint-stock company circulating on the organized securities market are classified as shares of the high-tech (innovative) sector of the economy in the manner established by the Government of the Russian Federation;

c) the activity of economic companies, economic partnerships consists in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how) , the exclusive rights to which belong to the founders (participants), respectively, of such economic companies, economic partnerships - budgetary, autonomous scientific institutions or being budget institutions, autonomous institutions educational organizations higher education;

d) business entities, business partnerships have received the status of a project participant in accordance with Federal Law No. 244-FZ of September 28, 2010 "On the Skolkovo Innovation Center";

E) the founders (participants) of economic companies, economic partnerships are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support for innovative activities in the forms established by Federal Law No. 127-FZ of August 23, 1996 "On Science and State science and technology policy". Legal entities are included in this list in the manner established by the Government of the Russian Federation, subject to one of the following criteria:

legal entities are public joint stock companies, at least fifty percent of whose shares are owned by the Russian Federation, or business companies in which these public joint stock companies have the right to directly and (or) indirectly dispose of more than fifty percent of the votes attributable to voting shares (stakes ) constituting the authorized capital of such business entities, or have the ability to appoint a sole executive body and (or) more than half of the collegiate executive body, as well as the ability to determine the election of more than half of the board of directors (supervisory board);

legal entities are state corporations established in accordance with the Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations";

legal entities were established in accordance with the Federal Law of July 27, 2010 N 211-FZ "On the reorganization Russian corporation nanotechnology";

(see text in previous edition)

2) the average number of employees for the previous calendar year of business companies, business partnerships, business partnerships that meet one of the requirements specified in clause 1 of this part, production cooperatives, consumer cooperatives, peasant (farm) enterprises, individual entrepreneurs must not exceed the following limit values the average number of employees for each category of small and medium-sized businesses:

(see text in previous edition)

A) up to one hundred people for small enterprises (micro-enterprises stand out among small enterprises - up to fifteen people);

(see text in previous edition)

B) from one hundred and one to two hundred and fifty people for medium-sized enterprises, unless another limit value of the average number of employees for medium-sized enterprises is established in accordance with clause 2.1 of this part;

(see text in previous edition)

2.1) The Government of the Russian Federation has the right to establish a limit value for the average number of employees for the previous calendar year in excess of that established by subparagraph "b" of paragraph 2 of this part for medium-sized enterprises - business companies, economic partnerships that meet one of the requirements specified in paragraph 1 of this part, which carry out as the main activity, entrepreneurial activity in the field of light industry (within class 13 "Manufacture of textile products", class 14 "Manufacture of clothing", class 15 "Manufacture of leather and leather products" section C "Manufacturing industries" of the All-Russian classifier species economic activity) and the average number of employees of which for the previous calendar year exceeded the limit value established by subparagraph "b" of paragraph 2 of this part. The corresponding type of entrepreneurial activity provided for by this paragraph is recognized as the main one, provided that the share of income from the implementation of this type of activity following the results of the previous calendar year is at least 70 percent in total amount income of a legal entity;

3) income of business companies, business partnerships, business partnerships that meet one of the requirements specified in paragraph 1 of this part, production cooperatives, consumer cooperatives, peasant (farmer) households and individual entrepreneurs, received from entrepreneurial activities for the previous calendar year, which determined in the manner prescribed by the legislation of the Russian Federation on taxes and fees, summarized for all types of activities carried out and applied to all tax regimes, should not exceed the limit values ​​\u200b\u200bestablished by the Government of the Russian Federation for each category of small and medium-sized businesses.

(see text in previous edition)

(see text in previous edition)

3. The category of a small or medium-sized business entity is determined in accordance with the most significant condition established by clauses 2, 2.1 and 3 of part 1.1 of this article, unless otherwise provided by this part. The category of a small or medium-sized business entity for individual entrepreneurs who did not hire employees to carry out entrepreneurial activities in the previous calendar year is determined depending on the amount of income received in accordance with clause 3 of part 1.1 of this article. Limited liability companies, joint-stock companies with a single shareholder and business partnerships that meet the conditions specified in subparagraph "a" of paragraph 1 of part 1.1 of this article (with the exception of the conditions established by paragraphs two and three of this subparagraph), business partnerships, production cooperatives, consumer cooperatives, peasant (farm) enterprises that were established from August 1 of the current calendar year to July 31 of the year following the current calendar year (hereinafter referred to as newly created legal entities), individual entrepreneurs registered during the specified period (hereinafter referred to as newly registered individual entrepreneurs), as well as individual entrepreneurs who apply only the patent system of taxation, are referred to as micro-enterprises. The category of a small or medium-sized business entity for those specified in