Inclusion in SMEs Unified register of SMEs: a systematic solution to the problems of small businesses? Based on what document was it created?

In the Russian Federation the majority commercial organizations those providing services to the population, producing goods for consumption, and agricultural products are classified as small and medium-sized businesses.

Small businesses find it difficult to compete with large ones production organizations, they need support from the state, through the provision of tax benefits and holidays, in obtaining bank loans under simplified rules and on favorable conditions, opportunities to participate in tenders and competitions for public procurement and contracts.

In order to streamline enterprises classified as small and medium-sized businesses, from August 1, 2016, the tax service begins to maintain a register in which all information about business organizations operating in this area will be entered.

What is the Unified Register of Small and Medium Enterprises

Unified register represents systematized data on all enterprises registered in accordance with the procedure established by law and operating in the field of small and medium-sized businesses.

All information about an economic entity, both a legal entity and individual entrepreneurs, will be entered into the register. Thanks to the register, it will be possible to obtain comprehensive information about the name, date of creation of the organization, the types of activities it carries out, and the licenses received.

Based on what document was it created?

The decision to create such a unified register has been worked out for a long time; the need for its implementation was discussed at congresses and meetings of entrepreneurs and at government meetings.

In 2015, amendments were made to the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized enterprises in Russian Federation"and a number of regulations of the Government of the Russian Federation, which provided for the creation and maintenance of a register of small and medium-sized businesses.

The register should be based on the information that is available to the tax authorities in relation to legal entities and entrepreneurs and entered into the Unified State Register of Legal Entities and the Unified State Register, and also, at the request of the businessmen themselves, other information can be indicated, including about manufactured products, experience in participation in competitions, major projects and transactions. In a word, everything, something that can give a comprehensive idea and recommendation to potential partners and contractors.

Who is responsible for maintaining it?

The functions of maintaining the register are assigned to the tax service, however, this is quite natural, since the Federal Tax Service is the registration authority and has complete information about all legal entities and entrepreneurs.

Moreover, the prototype of the register was the Unified State Register of Legal Entities and the Unified State Register, which contain the entire history of the created organization from the moment of registration: about the participants, about changes in management bodies, about the presence of liquidation measures, etc.

How the registry works

Information from the register is publicly available to any person. You can obtain information on the Federal Tax Service website by going to the appropriate section.

All interested parties, including potential counterparties of entrepreneurs, will be able to use the information. When issuing loans and checking borrowers, banks will be able to use registry data to obtain detailed and verified information and make the right decision regarding the received application.

State and municipal structures can check participants, including for experience in a particular field.

Line ministries providing support for government programs and projects for small and medium-sized businesses, can also apply for characteristics necessary organization to the Federal Tax Service website.

The principle of operation of the registry is very simple; when creating it, we used modern Internet technology, which allows you to request the necessary data from any device, even from a regular mobile phone.

Why is it needed?

The creation of the registry had the goal of helping small businesses break into Russian market, so that it could offer its services and products throughout the country.

In essence, this is another step towards eliminating obstacles and barriers for businessmen, and the opportunity to take advantage of various financial subsidies.

Now you don’t have to constantly confirm your status by submitting numerous documents on annual turnover, number of employees, and profit received. It is quite enough to attach an extract from the register to applications and other business requests.

It is expected that banks will be able to lend to business entities included in the register on preferential terms by issuing loans with a low interest rate, which will ease the burden on business and allow them to compete with large enterprises.

How can the SME register be useful for small and medium-sized businesses?

The state is making another attempt to create comfortable conditions for doing business. Expectations from the innovation are, of course, quite rosy, but the usefulness of the registry will become obvious after a certain time, when all the necessary base has been formed.

For the entrepreneurs themselves, this free advertising their activities. Instead of publishing information about yourself in various magazines, websites and business directories for money, it is now quite enough to enter them into the register, updating the data once a year.

For contractors who are busy searching business partners in other regions, there will be no need to hire experts to identify suitable businesses. By requesting information from the registry, you can get a verified result and start working together.

Small and medium-sized businesses in Russia: 2016 criteria

In order for an enterprise to be included in the register, it must meet at least one of the following criteria:

• the profit received within one year for small enterprises is no more than 120 million rubles, for small enterprises - 800 million rubles, for medium-sized enterprises - 2 billion rubles.
• the number of employees, depending on the size of the company, should be from 15 to 250 people.
• a number of additional conditions.

All criteria for small and medium-sized businesses in Russia are given in full in Article 4 of the Federal Law of July 24, 2007 N 209-FZ (as amended and supplemented, entered into force on August 1, 2016) - (word file).

How to get on the registry and is it necessary to do so?

All information will be entered automatically by the tax service based on the results of enterprise reporting, additional information the organization can contribute it itself with the help of a special service using an electronic digital signature.

Getting into the register does not threaten the enterprise in any way; in fact, it is the same Unified State Register of Legal Entities, but with more detailed and elaborated information. In order to receive state aid, just being on the register is not enough, you need to participate in special programs and projects.

Results

During the crisis, it has become harder for an entrepreneur to work; now many people have the goal of simply surviving and preserving the enterprise without bringing it to bankruptcy. Since the created register will be a kind of advertising for a business entity, many will have a chance to work in other regions, offering their products or services that will be in demand.

Many goods are unique and are produced only in certain regions, so the expanded base that is formed by the tax authority will help you find your buyer and business partner.

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Video - how the unified register of SMEs on the website of the Federal Tax Service of the Russian Federation is useful for small and medium-sized businesses:

" № 10/2016

Since August 1, 2016, the Unified Register has been successfully operating on the Federal Tax Service website SMEs. How it works this service? What are its advantages? Which business entities are included in the register?

Main purposes of the registry.

To summarize information about legal entities and individual entrepreneurs that meet the conditions for classification as small and medium-sized businesses (hereinafter referred to as SMEs), in accordance with Art. 4.1 Federal Law dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (hereinafter referred to as Law No. 209-FZ) provides for the maintenance of a Unified Register of Small and Medium Enterprises (hereinafter referred to as the Unified Register). Maintenance of the Unified Register is entrusted to the Federal Tax Service (Part 2 of Article 4.1 of Law No. 209-FZ).

Inclusion of an organization (entrepreneur) in the Unified Register means compliance with the criteria of a SME entity established by Law No. 209-FZ; no additional confirmation of SME status is required from the business entity.

In the form in which the Federal Tax Service demonstrated the Unified Register to the public, it is a publicly accessible database of SMEs, when accessed it is possible to confirm that a particular business entity belongs to the SME category.

The creation of the Unified Register pursued the following goals:

• reducing costs for entrepreneurs and authorities state power related to the need to confirm SME status for participants in support programs;
• ensuring the organization of formation by customers and credit institutions of a list of SMEs for their potential participation in the procurement of goods, works, services, as well as for the purpose of providing credit guarantee support;
• ensuring the implementation of “supervisory holidays” for small enterprises;
• improving the quality of development of measures to support SMEs;
• maximum disclosure of information about the types of activities of SMEs and the goods, works, and services they produce, including the innovative, high-tech products they produce.

Composition of information in the Unified Register.

The composition of information entered into the Unified Register is established by Part 3 of Art. 4.1 of Law No. 209-FZ and includes:

The unified register is formed automatically by assigning the status of SME to business entities, information about which is already contained in information systems ah, under the jurisdiction of federal executive authorities, without any additional administrative procedures.

*In addition to the information established by Part 3 of Art. 4.1 of Law No. 209-FZ, SMEs can independently enter additional information about themselves into the Unified Register, for example, contact details (address email, telephone, website).

The procedure for assigning and changing the status of a SME entity.

Currently, SMEs are listed in the Unified Register based on the information available to the Federal Tax Service for 2015 as of July 1, 2016. If organizations (entrepreneurs) provided updated data for 2015 before July 1, 2016, then in the current version of the Unified Register, formed on August 1, 2016, the information is presented taking into account the clarifications provided.

Any SME can check the availability of information about itself and its accuracy. Lack of information may be due to the following reasons:

In accordance with Part 4 of Art. 4 of Law No. 209-FZ, the category of SME subject changes if the limit values ​​are higher or lower than the limit values ​​established in clauses 2 and 3 of Part 1.1 of Art. 4, for three calendar years following one after another, unless otherwise provided by this article.

It is appropriate to recall here that as of January 1, 2016, the criteria for classifying business entities as SMEs have been changed. If previously the indicators “average number of employees” and “revenue from sales” were used, they have now been replaced by “average number of employees” and “revenue from sales” entrepreneurial activity" The need for changes is due, among other things, to the transition to automatic data processing in the Unified Register. The maximum values ​​of business income received from business activities for the previous calendar year were approved by Decree of the Government of the Russian Federation dated April 4, 2016 No. 265 “On the maximum values ​​of income received from business activities for each category of small and medium-sized businesses.” This resolution came into force on 01.08.2016, that is, from the moment the Unified Register came into force.

Due to the fact that the norms of paragraphs 2 and 3 of Part 1.1 of Art. 4 of Law No. 209-FZ regarding the conditions for classification as SMEs according to average number employees for the previous calendar year and income from business activities for the previous calendar year, came into force on 01/01/2016, Letter of the Federal Tax Service of Russia No. SD-4-3/16672@ explained the procedure for changing the status of a SME entity. The Tax Service reports that for the first time the category of a SME subject can be changed during the formation of the Unified Register on 08/10/2019 as of 07/01/2019 if the limit values ​​are higher or lower than the limit values ​​specified in clauses 2 and 3 of part 1.1 of Art. 4 of Law No. 209-FZ, for three calendar years following one another (2016 - 2018).

Frequency of updating information in the Unified Register.

So, the first formation and placement of information in the Unified Register occurred on 08/01/2016 as of 07/01/2016. In the future (in 2017 and later), information on whether a business entity belongs to the category of SMEs will be updated annually on August 10 of the corresponding calendar year based on the data that will be at the disposal of the Federal Tax Service as of July 1 (clause 1, 4, part 5 Art. 4.1 of Law No. 209-FZ). In this case, a monthly (10th day of the month following the month in which the corresponding change occurred) update is provided individual species information:

• entering information about newly created legal entities, newly registered individual entrepreneurs (clause 2, part 5, article 4.1 of Law No. 209-FZ);
• exclusion of information about legal entities, individual entrepreneurs that have ceased operations (clause 7, part 5, article 4.1 of Law No. 209-FZ);
• updating information that individualizes a legal entity or entrepreneur - name or surname, first name and (if available) patronymic, location or residence, types of activities carried out, issued licenses (clause 3, part 5, article 4.1 of Law No. 209-FZ);
• entering information about manufactured products, participation in the procurement of goods, works, services for the needs of state authorities, local governments and certain types of legal entities (clause 6, part 5, article 4.1 of Law No. 209-FZ).

Addition and modification of information by SMEs.

The need for SMEs to supplement and change information arises, firstly, if they have discovered the unreliability of information about themselves or its complete absence, and secondly, in relation to the information that they provide independently (clauses 9 - 11, part 3, art. 4.1 of Law No. 209-FZ).

If organizations (entrepreneurs) when checking the Unified Register determine that information about them is missing or incorrect, then they need to use the service posted on the official website of the Federal Tax Service at https://rmsp.nalog.ru/index.html. Login to the service is carried out in the “Information on working with the registry” section, subsection “Are you not in the registry or is the data incorrect?” When logging into the service, the user is asked to indicate which of the listed information is incorrect. Based on the results of the analysis of the information presented in the application, the user is sent a message about the inclusion (adjustment) of the data in the Unified Register or about the absence of grounds for inclusion (adjustment) of the information.

In the "Frequently Asked Questions" section electronic service The procedure for submitting information by SMEs to electronic form through the official website of the Federal Tax Service of Russia on the Internet. According to this Procedure, for SMEs to submit information in electronic form about manufactured products, partnership programs, as well as contracts (agreements) for the purpose of maintaining the Unified Register, they should:

The Procedure describes step by step the creation of a new document, editing a previously generated document, and changing its status, so that users should not have any difficulties using the electronic service.

Conclusion

It is economically beneficial for SMEs if the information contained in the Unified Register is complete and reliable. The presence of an organization (entrepreneur) in the Unified Register gives the right to “tax holidays”, support measures established by Law No. 209-FZ, and also opens access to government procurement. In this regard, it would not be superfluous to note that from 2017 to contract system connect unitary enterprises, which means an increase in demand for goods (works, services) of SMEs.

All-Russian classifier species economic activity(OKVED2) OK 029-2014 (NACE Rev. 2) (OKVED 2 NACE Rev. 2), approved. By Order of Rosstandart dated January 31, 2014 No. 14-Art. Specified classifier for targets state registration legal entities and individual entrepreneurs have been used since July 11, 2016 (see also Letter of the Federal Tax Service of Russia dated June 24, 2016 No. GD-4-14/11306@).

All-Russian classifier of products by type of economic activity OK 034-2014 (KPES 2008), approved. By Order of Rosstandart dated January 31, 2014 No. 14-Art. (Changes 9/2016 OKPD 2, 10/2016 OKPD 2, adopted by orders of Rosstandart dated 05/12/2016 No. 310-st, 311-st, entered into force on 07/01/2016 with the right of early application in legal relations arising from 01/01/2014. )

Federal Law of July 18, 2011 No. 223-FZ “On the procurement of goods, works, and services by certain types of legal entities.”

Federal Law of 04/05/2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to ensure government and municipal needs».

Federal Law of July 3, 2016 No. 265-FZ “On Amendments to the Federal Law “On the Development of Small and Medium Enterprises in the Russian Federation” and certain legislative acts Russian Federation".

Federal Law of December 29, 2015 No. 408-FZ “On Amendments to Certain Legislative Acts of the Russian Federation.”

Federal Law of June 23, 2016 No. 222-FZ “On Amendments to Certain Legislative Acts of the Russian Federation.”

Clause 1 of Art. 6 and paragraph 2 of Art. 10 of Federal Law No. 408-FZ.

https://www.nalog.ru/rn77/related_activities/regbusiness/reestrquetoin/por_sved_site

Pursuant to Art. 16 of the Federal Law of April 6, 2011 No. 63-FZ “On Electronic Signatures” The Ministry of Telecom and Mass Communications, as the federal executive body authorized in the field of using electronic signatures, accredits certification centers.

Federal Law of July 3, 2016 No. 321-FZ “On amendments to certain legislative acts of the Russian Federation on the procurement of goods, works, services to meet state and municipal needs and the needs of certain types of legal entities.”

The criteria for classifying business entities as small and medium-sized enterprises have recently changed. A representative of the Russian Ministry of Economic Development talks about this innovation and its consequences.

Maxim Viktorovich, why were the criteria for classifying business entities as small and medium-sized businesses changed?M.V. Parshin: Changes made to the legislation are related to the creation and subsequent maintenance of automatic mode Unified register of small and medium-sized businesses. For example, from the concept of “revenue” we move to the concept of “income from business activities”, from the concept of “average number of employees” - to the concept of “average number of employees”. The organizational and legal forms of business entities that can be recognized as small or medium-sized enterprises have been clarified.
The Federal Tax Service has been appointed operator of the Register. The register will be available on the Federal Tax Service website from August 1, 2016. And from August 1, additional criteria for classification as SMEs will be introduced. One of them - the maximum total share of participation in the authorized capital of foreign and large organizations - applies to companies with limited liability. Doesn’t this criterion apply to joint stock companies?M.V. Parshin: If the proportion of large or foreign companies in the authorized (share) capital of an enterprise exceeds 49%, such an enterprise loses the status of an SME. A similar criterion exists in the legislation of many countries and has received foreign practice the name is “independence of origin criterion”. Now at information resources The Federal Tax Service has no operational information on the structure of the authorized capital joint stock companies. Therefore, it is not yet possible to apply such a criterion to JSC and to enter information about JSC into the Register of SMEs. So this criterion really only applies to limited liability companies. In the future, we expect to develop a mechanism for collecting such information for the purposes of maintaining the Register - either directly from issuers or from organizations that have the relevant information. The issue of combining the information systems of the Ministry of Economic Development, the Bank of Russia and the Federal Tax Service is being considered. It turns out that “ordinary” joint-stock companies that do not produce high-tech or innovative products, will not be able to obtain SME status and get into the Register?M.V. Parshin: Indeed, data on “ordinary” joint-stock companies with a small income and number of employees cannot yet be included in the Register. But the most widespread form of small business organization in Russia is a limited liability company. Information about such companies will, of course, be included in the Register if these companies meet the criteria for the amount of income from business activities, the average number of employees and the structure of the authorized capital. What is the maximum average number of employees for the previous calendar year for small enterprises as of 08/01/2016: 99 or 100 people? And for micro-enterprises - 14 or 15 people?M.V. Parshin: The average number of employees for the previous calendar year should not exceed 100 people inclusive for small enterprises, and 15 people inclusive for microenterprises. And for medium-sized enterprises - 250 people inclusive. The register will be operational on August 1, 2016. But some indicators (income, number of employees) are determined based on the results of the previous year. Will organizations that no longer comply with the rules for being classified as small businesses lose this status as early as 2016 or 2017?M.V. Parshin: Until August 1, 2016, the previous rules for classifying legal entities and individual entrepreneurs as SMEs (in the categories of micro, small and medium-sized enterprises) apply. Organizations and individual entrepreneurs that meet these conditions and received support under state and municipal programs before August 1, will retain the right to such support until the end of 2016. Moreover, from August 1, 2016, enterprises will be classified as small or medium-sized businesses and information about them will be entered into the Register will occur according to new criteria. Our reader cites this situation. At the beginning of 2015, according to the version of Law No. 209-FZ in force at that time, the organization was classified as a medium-sized enterprise (revenue more than 400 million rubles, but less than 800 million rubles for 2 years in a row). Since July 25, 2015, the criteria for classifying enterprises as small have changed: it has increased to 800 million rubles. the maximum amount of revenue for the previous year. The organization’s revenue in the previous 3 years in a row did not exceed 800 million rubles. (and for other indicators the organization did not exceed the limit values ​​for small enterprises). Did the organization automatically change its status to “small enterprise” as of July 25, 2015?M.V. Parshin: The category of the SME entity changes when the limit values average number employees or revenues are higher or lower than established for 3 consecutive calendar years. Therefore, now such an organization can be classified as a small enterprise. In 2015, the organization’s revenue was more than 800 million rubles. For all other indicators, the organization did not exceed the limit values. Will the organization be classified as a small business as of August 1, 2016?M.V. Parshin: From August 1, 2016, when classifying organizations and entrepreneurs as SMEs, instead of the category of revenue from the sale of goods (work, services), we are moving to using the category of income from business activities. Now the Ministry of Economic Development of Russia is developing a draft corresponding resolution of the Government of the Russian Federation. The income limits will be the same as the current revenue limits: for micro-enterprises - 120 million rubles, for small enterprises - 800 million rubles, for medium-sized ones - 2 billion rubles. Since the criteria have changed, when forming the Register, the category of enterprise (micro, small or medium enterprise) will be determined on the basis of data on income received from business activities only for the previous year 2015, without taking into account data for 2013 and 2014. Thus, the organization in question speech, can be classified as a medium-sized enterprise if its total income for 2015 is in the range from 800 million to 2 billion rubles. At the same time, of course, other conditions must be met (in particular, the average number of employees for 2015 should not exceed 250 people). Tell us about the Unified Register of Small and Medium Enterprises. What information about small and medium-sized enterprises will it contain? Who will contribute them?M.V. Parshin: In addition to the SME category (micro, small or medium-sized enterprise), the Register will reflect information about what products the enterprise produces, its types of activities, information about licenses it has received, and about participation in the procurement of goods, works, and services for the needs of authorities state authorities, local governments and certain types of legal entities. The register will be formed on the basis of: - tax reporting information (including special regimes) that an organization or entrepreneur submitted to the Federal Tax Service last year; - information contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs; - information received by the Federal Tax Service from other departments in the order of information
interaction; - information that entrepreneurs can submit voluntarily. That is, organizations and entrepreneurs themselves should not submit information about themselves for inclusion in the Register? M.V. Parshin: When forming the Register, the Federal Tax Service will use the information contained in tax reporting. Therefore, the most important thing is to correctly prepare and submit reporting documents in a timely manner. At the same time, as I have already said, entrepreneurs will be able to voluntarily submit some information to the Federal Tax Service for inclusion in the Register. For example, information that an organization or entrepreneur produces innovative and high-tech products. Or information that the organization is a participant in the partnership program that is being implemented state company- customer for its counterparties in order to increase their organizational and technological readiness to fulfill orders. Or data that the organization or entrepreneur had government and municipal contracts and (or) agreements with companies with state participation. Any entrepreneur can submit such information in the form electronic document, signed by a strengthened qualified electronic signature. This can be done using special service, posted on the official website of the Federal Tax Service from August 1, 2016. If an organization or entrepreneur no longer meets the criteria, will they be excluded from the Register? M.V. Parshin: For the first time, information in the Unified Register of SMEs will appear on August 1, 2016. Then this Register will be updated annually on August 10 in automatic mode. But information about established enterprises and enterprises that have ceased operations will be updated monthly. If an economic entity loses the status of an SME, next year information about him will be excluded from the Register and he will not be able to use support measures. What if some important information is missing from the tax reporting of an organization or entrepreneur? M.V. Parshin: If the reporting does not contain information about the average number of employees for the previous calendar year or the reporting does not allow determining the amount of income for the previous year, information about the entrepreneur will be excluded from the Register. Therefore, it is very important to correctly prepare and submit reports to the tax authorities on time. Who can use the Registry? M.V. Parshin: Everyone is interested. For example, large companies will be able to use the Register to find potential suppliers from among small and medium-sized enterprises. For this purpose, a special free service will operate on the Federal Tax Service website. In addition, departments will use the Register data to plan control and supervisory activities. For small enterprises are provided in 2016-2018. three-year supervisory holidays. It is against the Register that control authorities will verify information about such enterprises. How will the accuracy of information entered into the Register be verified? M.V. Parshin: There is no special order. The usual procedures will apply to verify the information contained in the tax reports that organizations and entrepreneurs submit to the tax authorities. If SMEs receive additional support, federal and regional executive authorities and local governments must include them in the register of SMEs receiving support. Why maintain separate registers if there is a Federal Tax Service Register?M.V. Parshin: The purposes of maintaining these registers are different. Registers of SMEs - recipients of support are needed in order to monitor the progress of providing such support, to track the targeted expenditure of funds. Information in the registers of SMEs - recipients of support is stored longer than in the Unified Register of SMEs. If an organization or entrepreneur loses the status of an SME and ceases to receive support, data about them will remain in the register of support recipients for another 3 years after the end of its provision.

It is an open database. This tool allows you to verify whether an economic entity really belongs to small and medium-sized entrepreneurs.

It is expected that the registry, as a system solution, will help reduce costs not only for small businesses, but also for large companies. In the first case open base optimizes the process of confirming the status of a small and medium-sized enterprise for participants in support programs. In the second case, the resource will simplify the search for suppliers. The register will also be useful for departments that can use the information contained in it to plan supervisory activities. According to representatives of the Ministry of Economic Development, since supervisory holidays are provided for small enterprises in the next three years, when checking information about them, control authorities will focus on the register.

What information about SMEs is contained in the register in the public domain?

To obtain information about a legal entity or individual entrepreneur, you must enter the TIN, OGRN or OGRNIP, name of the organization or full name of the individual entrepreneur in the “search” line. The following information will appear, which can be downloaded in Excel format if desired:

• name of the legal entity or full name of the individual entrepreneur;
• subject category (micro, small or medium enterprise);
• location of the legal entity or place of residence of the individual entrepreneur;
• main type of activity;
• date of entry of information into the register;
• a note indicating whether the subject is a newly created legal entity or a newly registered individual entrepreneur;
• availability of concluded agreements and contracts;
• information on the production of innovative, high-tech products;
• participation in partnership programs;
• information about received licenses.

Principles of register formation

The information base of the register includes information from tax reporting, the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs and other government sources that provided information to the Federal Tax Service. What is important is that the information is received automatically, without the participation of entrepreneurs. But if a company does not provide information on the average number of employees and tax reporting, then the Federal Tax Service will simply not enter it into the register.

Since 2017, the Federal Tax Service plans to update information on whether an entity belongs to the category of small and medium-sized businesses annually on August 10 of the corresponding calendar year, using Federal Tax Service data as of July 1. What information will be updated?

• about newly created legal entities and individual entrepreneurs;
• about legal entities and individual entrepreneurs who have ceased operations in in the prescribed manner(clause 5, clause 7, part 5, article 4.1), - in this case, entrepreneurs will be excluded from the register. But entities can be excluded for several other reasons: if they do not provide information on the average number of employees for the previous calendar year, do not submit tax reports, or cease to meet the conditions for classification as SMEs in accordance with Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ;
• general information(name, location, licenses, etc.);
• about manufactured products, participation in the procurement of goods, works, and services.

Criteria for entering the register

How can an entrepreneur get on the register himself?

Using a special service, an entrepreneur can correct information about himself or enter additional information into the register, reporting on his products, experience in fulfilling contracts, participation in partnership programs, specifying contact information. Potential partners, in turn, will be able to check this information on the Federal Tax Service website.

Small businesses in Russia enjoy special benefits intended only for them. The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a decrease in social tension. What does the definition of “small businesses” mean and who belongs to them in 2019?

A small business entity is a Russian commercial organization or individual entrepreneur that aims to make a profit. Also included in this category are:

• peasant (farm) farms;
• production and agricultural cooperatives;
• business partnerships.

Non-profit organization, as well as unitary municipal or government agency is not a small business.

Who are SMEs?

The criteria for classification as small businesses in 2019 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized enterprise (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defined by law dated July 24, 2007 N 209-FZ in Article 4. Let’s consider these criteria taking into account innovations.

Thanks to the amendments made to Law No. 209-FZ, more enterprises and individual entrepreneurs can be classified as small businesses.

• The maximum allowable amount of annual revenue excluding VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
• The permitted share of participation in the authorized capital of a small enterprise of other commercial organizations that are not small and medium-sized businesses has increased - from 25% to 49%.

But the permissible average number of employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for small enterprises.

For individual entrepreneurs, the same criteria for dividing into business categories apply: according to annual revenue and number of employees. If an individual entrepreneur does not have employees, then its SME category is determined only by the amount of revenue. And all entrepreneurs working only for patent system taxation are classified as micro-enterprises.

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

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

State Register of SMEs

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

The following mandatory information is publicly available:

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

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

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

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

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

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

What does the status of a small business give?

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

• ensure exit from the shadows and self-employment of persons providing services to the population, engaged in small-scale production, working as freelancers;
• create new jobs and reduce social tension in society by increasing the well-being of the population;
• reduce budget expenditures on unemployment benefits, health insurance and pensions for officially unemployed persons;
• develop new types of activities, especially in the field of innovative production that does not require significant costs.

The easiest way to achieve these goals is to make the state registration procedure simple and fast, reducing administrative pressure on business, and reducing the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a positive effect on the activities of start-up entrepreneurs.

The main list of preferences for small businesses looks like this:

1. Tax benefits. Special tax regimes (STS, UTII, Unified Agricultural Tax, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to further reduce taxes on UTII (from 15% to 7.5%) and on simplified taxation system Income (from 6% to 1%). On the simplified tax system Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for several years. In addition, from 2015 to 2020, individual entrepreneurs registered for the first time after the regional law came into force have the right not to pay tax at all for two years under the PSN and simplified taxation system regimes.
2. Financial benefits. This is direct financial government support in the form of grants and gratuitous loans issued as part of a nationwide program valid until 2020. Financing can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
3. Administrative benefits. This refers to such relaxations as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to issue urgent requests to employees. employment contracts. When participating in government procurement, there is a special quota for small business representatives - at least 15% of the total annual volume government procurement and municipal institutions obliged to produce from them. When receiving loans, government guarantors for small businesses act as guarantors.