Small business is. What to do if the Federal Tax Service forgot to add it to the “unified register of small and medium-sized businesses”

The criteria by which business entities (legal entities and individual entrepreneurs) belong to small enterprises (SE), defined by Federal Law dated July 24, 2007 No. 209-FZ. It should be noted that the mentioned federal legislative act distinguishes among small enterprises the so-called microenterprises.

In order to classify a legal entity as a small business, it is necessary to fulfill a list of special requirements (Article 4 of the above-mentioned federal law).

Conditions for obtaining MP status for legal entities

Conditions for SE status for an individual (private) entrepreneur

A person wishing to legalize a small enterprise must meet the following criteria for assignment to the appropriate status:

1. The average staffing level for the previous 365 days cannot be greater than:
   . for small enterprises - 100 employees;
   . for microenterprises - 15 employees.
2. Income from the sale of goods (including services and work), excluding value added tax or the value of assets for the last 365 days, cannot exceed:
   . for small enterprises - 400 million rubles.
   

Conditions for SE status for a newly formed legal entity or individual entrepreneur

A newly opened small enterprise must meet the following criteria for assignment to the appropriate status:

1. Throughout the year when they are registered, the average staffing level cannot be more than:
   . for MP - 100 employees;
   . for microenterprises - 15 employees.
2. Income from the sale of goods (services and work), excluding value added tax or the value of assets for the period that has passed since their state registration, cannot be more than:
   . for small enterprises - 400 million rubles.
   . for microenterprises - 60 million rubles.

Conditions for establishing the income criterion

Limit amounts of income from the sale of goods (work and services) and the value of assets are determined by the Government of Russia every five years on the basis of statistical data on the work of representatives of small businesses (in accordance with paragraph 2 of Article 4 of the above Federal Law). Income from the sale of goods (works, services) for calendar year is established by the Federal Tax Code (clause 7 of Article 4 of the mentioned Federal Law).

It should be noted that on modern stage asset value limits by the Government Russian Federation not defined. Thus, they are not taken into account when classifying an economic entity as a small business.

Small enterprise: inclusion criteria - number

The average number of staff at the enterprise for Last year is established in such a way that all its employees are taken into account, including persons carrying out their labor activities on the basis of a civil law contract or part-time (having officially worked out time), representatives of remote departments, branches and separate structural departments of micro or small enterprises (clause 6, article 4). In order to calculate the average staffing level, it is necessary to take into account the requirements that are approved by Rosstat Order No. 335 dated December 31, 2009 (Letter of the Ministry economic development RF No. D05-166 dated 01/20/11).

Loss and return of MP status

An operating small enterprise whose inclusion criteria for 2014 and 2013 (the last two years) are determined by income and staff to be greater than the normative ones, loses its position (clause 4, article 4 of the said Federal Law).

A functioning business entity - a small enterprise, whose inclusion criteria for 2013 and 2014 (the last two years) in terms of revenue and staff remain in the standardized values, can again receive the status of a small business.

Income limit

A small business whose 2014 designation criteria were as described in the previous sections should be informed that this year was the last in a long period of constant and unchanging criteria (since 1995). But from July 13, 2015, in accordance with the Decree of the Government of Russia dated July 13, 2015 No. 702, everything changed. A small enterprise whose income classification criteria have undergone certain changes should look like this:

• for microenterprises - 120 million rubles;
• for small enterprises - 800 million rubles.

State support for small businesses

A small enterprise, the classification criteria for which in 2014 were within the above parameters, has been slightly revised by the Government of the Russian Federation. In this regard, it was approved special program, which should support small businesses. This program provides a list of certain financial, legal and administrative activities.

Subject to certain conditions, organizations and individual entrepreneurs can be classified as small or medium-sized businesses (hereinafter referred to as SME). The criteria relevant for limited liability companies (LLC) are given in the table (part 1, paragraph “a”, paragraph 1, paragraph 2, paragraph 3, part 1.1, article 4 of the Law of July 24, 2007 N 209- Federal Law, clause 1 of the Decree of the Government of the Russian Federation of April 4, 2016 N 265).

Changing the category of SME (medium, small or micro enterprise) is possible if the organization does not comply with the condition on income or the average number of employees within 3 calendar years in a row (Part 4 of Article 4 of the Law of July 24, 2007 N 209-FZ). That is, for the first time, the category can be changed only in 2019, if the subject in 2016-2018. will not fit into the above limits (Letter of the Federal Tax Service dated 09/07/2016 N SD-4-3/16672@).

Entrepreneurs - SMP

The SSE category for individual entrepreneurs is determined by the average number of employees and the amount of income received from entrepreneurial activity. In the absence of employees, only the income of the individual entrepreneur is important (Part 3 of Article 4 of the Law of July 24, 2007 N 209-FZ). The limit values ​​are the same as for LLC ().

Joint Stock Companies - SMP

A joint stock company can also be a small or medium-sized business. To do this, firstly, it must fall into one of the categories in terms of the average number of employees and income (clause 2, clause 3, part 1.1, article 4 of the Law of July 24, 2007 N 209-FZ). And secondly, he must meet one of the conditions listed in

Small business is an organization that falls under the criteria defined in the law “On the development of small and medium-sized businesses in the Russian Federation.”

Criteria for classifying an organization as a small enterprise

Any organization can be classified as a small business if it meets all the criteria specified in the table:

An organization will lose its status as a small business entity if the following limit value is exceeded:

• criteria 1, 2 or 3 - from the date when the change in shares in the authorized capital is registered in the Unified State Register of Legal Entities;
• criterion 4 or 5 for three consecutive calendar years - after these three years, i.e. in the fourth year.

Example. Determining whether an organization meets the criteria for a small business entity

In the authorized capital of the organization during 2013 - 2016. the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign, public, religious organizations, funds and organizations that are not small businesses. The values ​​of the remaining criteria for recognizing an organization as a small business entity were as follows.

Since the average number of employees and the organization’s revenue did not exceed the limit values ​​for three years in a row (2013 - 2015), the organization is recognized as a small enterprise in 2016.

Benefits for small businesses

Small business organizations can conduct simplified accounting and prepare simplified financial statements, including:

Also, small businesses have the right not to set a cash balance limit. That is, they can accumulate money in their cash register as much as they want.

In addition, a moratorium on non-tax audits has been established, namely: from January 1, 2016 to December 31, 2018, almost all scheduled non-tax audits of small businesses are prohibited.

Changes in current legislation

This register will contain information about all companies that meet the criteria for being considered an SMP.

The register will be maintained by the Federal Tax Service and posted on its website.

However, according to general rule, companies do not need to submit any additional information to the Federal Tax Service for this.

The register will be formed on the basis of information contained in the Unified State Register of Legal Entities, information on the average number of employees for the previous calendar year and tax reporting indicators submitted to the Federal Tax Service in accordance with the requirements of the Tax Code of the Russian Federation.

From August 1, 2016, the criteria for classifying organizations as small businesses will change, in particular:

• the criterion "average number of employees" will replace the criterion " ";
• Instead of the “revenue” criterion, the “income” criterion will be applied. Moreover, all income of the organization taken into account for tax purposes, including non-operating income, will be taken into account. The maximum amount of such income for small enterprises will be 800 million rubles.

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Small business: details for an accountant

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When taxed, they can count on government support in some areas of activity. Last year, the requirements that organizations and individual entrepreneurs must comply with as small and medium-sized businesses changed. The 2017 criteria determining whether an entity belongs to a small business are contained in the updated provisions of the law dated July 24, 2007 No. 209-FZ and Government Decree of the Russian Federation dated April 4, 2016 No. 256 on income limits. In our article we will look at these criteria and how to apply them.

Law 209-FZ: criteria for classification as small enterprises

Individual entrepreneurs, organizations, peasant farms, production and consumer cooperatives can be classified as small and medium-sized enterprises if they meet certain conditions and limits established by Law No. 209-FZ, and their income does not exceed the limits established by Decree of the Government of the Russian Federation No. 265. The system they apply taxation does not affect this status in any way.

The main criteria for a small enterprise are:

• share of participation of other organizations in the capital (does not apply to individual entrepreneurs),
• last year’s average number of employees (does not apply to individual entrepreneurs without employees),
• the amount of income for the previous year.

The first criterion for classifying an enterprise as a small business is participation limit- does not apply to the following enterprises:

• JSC whose shares belong to the shares of the innovative sector of the economy,
• organizations that apply in practice the results of intellectual activity, the rights to which belong to their founders - budgetary, educational and scientific institutions,
• enterprises participating in the Skolkovo project,
• organizations whose founders provide state support for innovation activities.

Such criteria for classification as small enterprises, such as the number of employees and income, from 08/01/2016. are defined in a new way:

• instead of the average number of employees, it is now necessary to take into account the average number of employees, which does not include external part-time workers and employees under GPC contracts;
• revenue as an independent criterion for classifying an enterprise as a small business is no longer applied - now it is necessary to take into account the total amount of income of the enterprise: revenue, non-operating income, the cost of property received free of charge, dividends and other income listed in Art. 250 Tax Code of the Russian Federation. The income indicator is taken from the tax return.

Small business criteria 2017 (table)

What criteria for small businesses does the Federal Tax Service apply in 2017?

In 2016, the Tax Service created a unified register of small businesses, which can be viewed on the Federal Tax Service website. It is formed on the basis Unified State Register of Legal Entities data and Unified State Register of Individual Entrepreneurs, declarations, reports on the average headcount and other indicators. Tax officials explained how the register will be formed taking into account the new criteria for classifying enterprises as small businesses in their letter dated August 18, 2016 No. 14-2-04/0870.

The category of a small business entity may change if for 3 consecutive years limit values income and number of employees criteria will be higher or lower than established. This means that the status of a small business entity will remain, even if the criteria for medium, small and micro enterprises are exceeded within a year or two.

In 2016, small enterprises were recognized as individual entrepreneurs and organizations whose revenue and number of employees did not exceed the limits during 2013-2015. The Federal Tax Service takes into account new criteria for classifying an enterprise as a small enterprise in 2017 when including newly created individual entrepreneurs and organizations in the register, and the first changes in the status of current small enterprises will occur only in 2019.

Small businesses do not have to confirm their status if they are included in the unified register.

JSC – small enterprise (qualification criteria)

The small business sector may also include Joint-Stock Company, if it meets the requirements of Art. 4 of Law No. 209-FZ. For a joint-stock company, the criterion that determines belonging to a small enterprise is income, as well as the number of employees, corresponding to the same limits as for other organizations (clauses 2 and 3, part 1.1, article 4 of Law No. 209-FZ, Decree of the Government of the Russian Federation dated 04/04/2016 No. 265).

Statutory audit: 2017 criteria for small businesses

Should small businesses undergo mandatory audits? According to Law No. 307-FZ of December 30, 2008, the following are subject to mandatory audit (Article 5 of Law No. 307-FZ):

• all joint stock companies,
• an organization whose revenue excluding VAT for the previous reporting year exceeded 400 million rubles, or whose balance sheet assets as of December 31 of the previous year exceeded 60 million rubles.

Small enterprises whose criteria in 2017 correspond to those listed are required to undergo an audit.

Benefits of SMEs

The 2017 criteria, if met, allow you to remain a small business entity for an unlimited time. This status gives individual entrepreneurs and organizations, in particular, the following advantages:

• application of reduced tax rates when using special regimes, if provided for by regional law,
• maintaining simplified accounting, using the cash method, submitting simplified forms of balance sheet and financial results report to the Federal Tax Service (except for small enterprises subject to mandatory audit),
• until December 31, 2018, small businesses are not threatened with scheduled inspections by supervisory authorities: fire inspections, licensing control and others (Article 26.1 of Law No. 294-FZ dated December 26, 2008),
• receiving government subsidies, participation in government projects to support small businesses.

Small and medium-sized enterprises (SME) are organizations and individual entrepreneurs that, in accordance with certain conditions, belong to small and medium-sized enterprises and information about which is indicated in the unified register of such entities (clause 1, article 3 of Federal Law dated July 24, 2007 No. 209-FZ). Being an SME and especially a small enterprise is convenient, because small enterprises, for example, can general case lead and compose. Small enterprises may not approve the cash balance limit (clause 2 of the Central Bank Directive dated March 11, 2014 No. 3210-U). At many small enterprises, scheduled inspections cannot be carried out in 2019 (but we are not talking about inspections by the Federal Tax Service, Pension Fund or Social Insurance Fund) (Part 3.1, Article 1, Article 26.2 of the Federal Law of December 26, 2008 No. 294-FZ).

Medium and small enterprises: criteria 2019

The criteria for small enterprises in 2019 are established by Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ.

For small and medium-sized businesses, we will group the 2019 criteria in tables.

At the same time, we will divide such criteria into 3 groups: legal criteria, size criteria and income criteria. If a business entity or business partnership meets at least one of the legal criteria, it is necessary to verify their compliance with the headcount criterion (more precisely, the average number of employees for the previous calendar year) and the income criterion. But for production and consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs, only the criteria of size and income are important. Other conditions are not taken into account for them.

Legal criteria

For business entities and partnerships, the legal criteria for classifying an enterprise as a small business are as follows.

Small and medium-sized enterprises: 2019 criteria by number

Small and medium-sized businesses: income criteria