SME microenterprise. A microenterprise is a small business entity

We will tell you what the criteria for a small business will be from August 1, 2016. The table posted in the article will show which companies will continue to benefit from small business benefits

What are the criteria for a small business in 2016?

Small businesses can be commercial organizations, individual entrepreneurs, consumer cooperatives and farms(Article 4 of the Federal Law of July 24, 2007 No. 209-FZ).

Whether a particular business entity fits the definition of “small business” in 2016 is determined by several parameters.

Revenue from sales of goods, works, services(excluding VAT). For microenterprises - no more than 120 million rubles, and for small enterprises - within 800 million rubles. (Resolution of the Government of the Russian Federation dated July 13, 2015 No. 702).

Average number of employees. For microenterprises - no more than 15 people, for small enterprises - 100 people (clause 2, part 1, article 4 of Law No. 209-FZ).

Share of the founders in the authorized capital. The share of organizations that do not belong to small and medium-sized businesses is no more than 49 percent, the share of the state, public and religious organizations and funds - no more than 25 percent. About this - paragraph 1 of part 1 of article 4 of Law No. 209-FZ.

The limitation on the size of participation in the authorized capital does not apply to:

1. For companies implementing the results of intellectual activity (computer programs, inventions, know-how, etc.). Two conditions:

• the founders are universities and scientific institutions that are budgetary or autonomous;
• The founders own exclusive rights to the results of intellectual activity.

2. Companies whose founders are on the government list of organizations providing state support for innovation activities.

3. Skolkovo residents.

The criteria for a small enterprise from August 1, 2016 (table) clearly demonstrates the differences between micro and small enterprises.

Small businesses no longer meet the criteria: consequences

Let's say a company finds that it no longer meets the small business criteria in 2016 for revenue and headcount. This does not mean that it is no longer entitled to benefits for small enterprises. A company will lose its status as a small enterprise only if the maximum values ​​for revenue and number of personnel exceed the normative values ​​for three years in a row. This is stated in Part 4 of Article 4 of Law No. 209-FZ.

How the criteria for a small business will change from August 1, 2016

The criteria for a small business will not change significantly from August 1, 2016 (table below). Otherwise, only the income limit will be considered.

See for yourself. From January 1 to July 31, 2016, revenue from the sale of goods (work, services) is determined for small businesses. From August 1, 2016, you will have to look at income for all types of activities, and take the calculation rules from the Tax Code of the Russian Federation. This procedure is established in Decree of the Government of Russia dated April 4, 2016 No. 265.

Criteria for a small enterprise from August 1, 2016 (table)

* The maximum value of the share of founders in the authorized capital for micro-enterprises and small enterprises is the same: 25 percent - the share of the state, public and religious organizations, 49 percent - for other organizations that are not small.

Microenterprise and small business entity are not synonymous. The second concept is general in nature and unites not only organizations, but also individual entrepreneurs. How to figure out which company falls under the definition of a microenterprise? Everything depends on compliance with the criteria set out in the law.

What is a microenterprise?

According to current legislation, a microenterprise is a legal entity that meets certain criteria. These include:

• commercial firms;
• business entities and partnerships;
• farms;
• consumer cooperatives.

Microenterprise status is not available to state, municipal and unitary organizations. Individual entrepreneurs can also receive it, and no additional actions are required from them. The Federal Tax Service independently enters information into the SME register about the status of the business.

Microenterprise criteria

The conditions for classifying an enterprise as a micro are set out in Article 4 of Federal Law No. 209-FZ. Literally in 2016, these figures increased significantly, allowing many commercial organizations to take advantage of the benefits.

• the total share of charitable public organizations in the authorized capital of a micro-enterprise there is no more than a quarter, and foreign, not related to small business, 49%;
• the average number of hired personnel is up to 15 people at the end of the year;
• annual pre-tax revenue received from the sale of goods and provision of services, up to 120 million rubles.

These indicators are valid as of August 1, 2016. Additional licenses and documents are not needed to confirm the status of a micro-enterprise.

Revenue is calculated in total for all types of activities. The combination of several types of activities and different taxation systems does not matter - the entire annual income is taken into account. The combination of tax regimes, for example, the simultaneous use of the simplified tax system and UTII or the general one, is not a reason for not being included in the Register. All calculations to determine revenue are made in accordance with tax legislation for each tax system separately. If an individual entrepreneur has chosen a patent, then he is automatically equated to a micro-enterprise.

How is information about a microenterprise reflected in the Unified Register of Small Enterprises?

Having met the above criteria for 3 years, the organization or individual entrepreneur is automatically included in the URSME. To reflect information in it, one more condition must be met - regularly submit reports to tax authorities. On its basis, a decision is made on whether the subject meets the criteria of a micro-enterprise.

If the limits on revenue and number of employees are exceeded, information from the register is not immediately deleted. It retains its micro-enterprise status for another three years. If in 2018 the company’s staff was expanded to 20 people, then it will lose its status only in 2020.

Newly created organizations can be classified as microenterprises during the first calendar year after registration, provided that all the above criteria are met. There are no plans for any legislative changes in this regard in 2018.

What to do if the criteria are met, but the micro-enterprise is not in the register? The easiest way is to send an application to the tax authorities. You can fill it out on the official website of the Federal Tax Service of Russia (the necessary information is provided in the “Other functions” section). To consider the application, the main thing is to correctly display the code of the Federal Tax Service where the organization is registered. Otherwise, the document will remain without consideration.

Benefits for small businesses

At the state level, a number of benefits are provided for organizations and individual entrepreneurs that meet the criteria of a micro-enterprise.

• Possibility of using simplified accounting.
• Priority when participating in government procurement (microenterprises must account for at least 15% of the total annual volume of government procurement).
• Simplified procedure for cash transactions.
• Minimum personnel documentation.
• Right to subsidies and grants.
• Soft sanctions. For the first violation, microenterprises get off with a warning rather than a fine. This approach is applied only if there is no damage to property, citizens, or the environment.

• Application of reduced tax rates. Since 2016, local authorities have been given the right to reduce rates for special regime residents. For the simplified tax system “Income without expenses” – 7.5% (up to 2 times), simplified tax system “Income” 1% (6 times).

• Financial support from the state. Micro-enterprises can count on free subsidies to compensate for part of the expenses under the leasing agreement, to secure a loan and expenses incurred in connection with participation in specialized and thematic events (conferences, exhibitions, etc.).

All these actions are designed to reduce the time and material costs of business for its maintenance, develop it, creating new jobs.

Rules for personnel records in microenterprises

Personnel records at a micro-enterprise are maintained in accordance with Ch. 48.1 of the Labor Code of the Russian Federation, regulating the activities of small businesses. Simplified personnel records have been introduced for micro-enterprises.

Managers have the right to independently decide whether to use the following documents in their work:

• List of internal regulations;
• Regulations regulating wages;
• Decrees on bonuses;
• Shift schedule;
• other documents.

The main document for personnel records in a micro-enterprise is employment contract with an employee. It sets out working conditions, payment, guarantees, additional payments and compensation. It is convenient to use a specially designed for these purposes standard contract. Some organizations implemented it back in 2016. In 2018, with the widespread abandonment of internal personnel documentation, it is mandatory. The form can be found freely available on the Internet.

The decision to refuse additional documents is formalized by order of the head of the organization or entrepreneur. If a number of such local acts have already been issued, then they can be declared invalid as of 01/01/2018.

Occupational Safety and Health

Responsibility for labor protection in a micro-enterprise rests entirely with the employer. He needs to take special courses and receive a certificate. Only after this he has the right to conduct classes with employees on the topic of labor protection and fire safety. His responsibilities also include the responsibility for preparing the briefing log.

The set of occupational safety measures at a micro-enterprise includes:

• ensuring the safety of work premises;
• compliance with sanitary and hygienic requirements in the workplace;
• conducting training and its written execution;
• recording and tracking accidents;
• registration and monitoring of employees with occupational diseases;
• mandatory social insurance hired personnel;
• provision of PPE;
• payment of compensation provided by law.

In some cases, a medical examination is necessary. This applies to hazardous production and drivers.

For such small organizations, it is legally permissible to hire specialized companies to implement the labor protection function. They take upon themselves the preparation of all documents, conducting training events with the manager and staff.

Statistical reporting

Microenterprises are small businesses, therefore the annual provision statistical reporting not necessary for them. It is necessary to report to those to whom written requests from statistical bodies have been sent. You can find out whether an organization is included in Rosstat’s sample on their official website. In addition to the notification, the letter will contain forms and recommendations for filling out forms.

According to the Law “On Accounting”, small enterprises send financial statements to the statistical authorities within 3 months after the end of the reporting year, and micro-enterprises send a special form.

In 2018, all this information can be sent to in electronic format via TKS. The date of submission will be considered the date of dispatch, and as confirmation you will receive a receipt from government agencies about acceptance. Since the end of 2015, fines for failure to provide statistical reporting have increased significantly. According to the Code of Administrative Offences, the administrative fine for officials for false information, failure to provide it or violation of deadlines ranges from 10 to 20 thousand rubles, for legal entities - 20 to 70 thousand rubles. Repeated violation threatens officials with a fine of 30-50 thousand rubles, legal entities - 100-150 thousand rubles.

Accounting

The most important advantage is the ability to organize accounting for a micro-enterprise using the cash method. He has undeniable advantages.

• Maximum proximity to tax accounting.
• There is no need to record all transactions twice.
• Extreme simplicity of forms.
• Scrupulous accounting of all cash transactions.

IN tax office a micro-enterprise provides reporting in accordance with the chosen taxation system. Most often, this is the simplified tax system, which provides for one report once a year with quarterly payment of advances. Failure to submit a declaration will lead to blocking of the micro-enterprise's current accounts, and untimely submission will result in a fine of up to 1 thousand rubles.

Being a small or medium-sized business is very profitable. They have a simplified procedure for accounting, cash discipline and document flow. Tax rates have been reduced for them, and various types of “tax holidays” are allowed to them. Let's figure out what criteria have been established in 2018 for micro-enterprises and small businesses.

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Small businesses: who belongs to them in 2018

In order for your company to be included in the list of small or medium-sized enterprises (SMEs), three conditions must be met. There must be a certain share of participation of the founders, and average number and all company income must not exceed the limit specified by law.

However, first of all, it is necessary to understand who can be considered a small or medium-sized enterprise.

First of all, micro, small and medium-sized businesses include:

A more detailed list of subjects can be found in Federal Law of the Russian Federation No. 209, part 1.1, article 4.

First SME Criteria 2018

As for the first of the three conditions, this is, of course, the share of participation of the founders. Article 4 of Federal Law 209 states that a company can obtain small status only if the following rule is observed:

• total share of participation in the authorized capital of the company with limited liability does not exceed 25%. As for foreign capital, its share should not exceed 49% of total number shares;

Such a shareholding limit may be bypassed by companies that comply with other conditions, namely:

1. the company's shares listed on the stock exchange belong to the shares of the innovation sector;
2. the company or enterprise is legally considered as a participant in one of the Skolkovo projects;
3. the activities of business entities consist of practical application or implementation of the results of intellectual activity, the exclusive rights to which belong to the founders of such a company.

This criterion helps classify an enterprise as a small or medium-sized business using its organizational and legal form. However, there are also two quantitative conditions that the Federal Tax Service also considers before classifying an enterprise as a small or medium-sized business.

Criteria for small and medium enterprises 2018: table

We have collected the criteria for small and medium-sized enterprises that are valid in 2018 in a convenient table.

Important: The law allows, instead of income, to use another indicator - the book value of assets (the residual value of fixed assets and intangible assets) for the previous calendar year. The calculation takes into account the residual value of fixed assets and intangible assets, which is assessed according to accounting rules. However, it does not indicate the maximum residual value values, so this criterion is often not accepted by departments.

Example. Can a company be classified as small if all conditions are not met?

At the end of 2017, the Romashka company had the following indicators:

According to two of the three criteria, the company could be classified as a small business, but the share of the founder is twice as large as necessary. Therefore, Romashka does not automatically enter the SME register. If a joint stock company can reduce the share of founders to 24%, then it will be classified as a small company.

Important: It must be remembered that if a company is included in the register, and for three years in a row it does not fit into its maximum values, then it will be removed from it after this period.

In what order does the Federal Tax Service classify a company as an SMP?

The company is not required to submit any information to the tax department or write an application for benefits. With the help of the registry this now happens automatically. Tax officials classify companies as small based on the information they routinely provide, which includes:

Using the register located on the official website of the Federal Tax Service, you can check whether a particular counterparty belongs to a small business or not.

Benefits of a small business

It should be noted that enterprises with small status are entitled to certain benefits in the field of accounting. These include the following points:

• The right not to set a limit on the cash balance in the cash register. If it was established earlier, management can issue an order to cancel it;
• Ability to maintain simplified accounting;
• Preferential conditions for special taxation, which are established at the regional level;
• Reducing the inspection period by state regulatory authorities - for small enterprises it is 50 hours per year;
• Some categories of individual entrepreneurs receive a two-year tax holiday, which must be specified in the regulatory legal acts of the region.

By observing all of the above conditions, the company not only automatically receives the status of a small company and is entered by the tax authorities into a special register of small and medium-sized businesses in Russia. She also receives a number of pleasant bonuses from the tax department. Just remember that it takes more than two years to stay within the limit. Otherwise, the company will automatically cease to be considered an SME.

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

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

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

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

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

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

The criteria by which firms are classified as small businesses are listed in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ“On the development of small and medium-sized businesses in Russian Federation" There are three criteria for a small business. TO small and medium-sized businesses include business societies, business partnerships, production cooperatives, agricultural consumer cooperatives, peasant (farmer) households and individual entrepreneurs registered in accordance with the legislation of the Russian Federation and meeting the conditions established by part 1.1 of Article 4, who have:

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

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

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

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

   Note: Micro-enterprise - up to 15 people

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

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

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

Information about the company and the entrepreneur is entered into a special register, which the Federal Tax Service of Russia forms annually on August 1, as of July 1. The data was first included in the register in 2016. An exception is consumer cooperatives (except for agricultural and newly created ones). Information about them will be included in the register in 2017 (letter of the Federal Tax Service of Russia dated August 25, 2016 No. SA-4-14/15649).

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

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

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

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

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

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CRITERIA FOR A SMALL ENTERPRISE

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

Note: In .pdf format

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

Important!

You will lose your small business status, if the amount of income or the average number of employees exceeds the limit values three consecutive calendar years(Part 4 of Article 4 of the Law of July 24, 2007 No. 209-FZ). At the same time, the company will be excluded from the register no earlier than July 1, 2019 (letter of the Federal Tax Service of Russia dated August 23, 2016 No. SA-4-14/15480).

Attention!

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

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

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

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

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

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Conditions for entering information about JOINT STOCK COMPANIES into the ERSMB

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

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

If a joint stock company does not meet any of the above conditions and is not included in the lists submitted to the Federal Tax Service of Russia by suppliers, there will be grounds for entering information about such in the Register joint stock company not currently available. Letter of the Federal Tax Service No. GD-4-14/3271@ dated 02/21/2017

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

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

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

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

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

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

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

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

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

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

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

When submitted to the Federal Tax Service financial statements According to simplified forms, there is no need to confirm the status of a small enterprise in any way. But tax authorities may request additional information. Including during a tax audit. At the same time, it is important to understand that regulatory authorities, even without the participation of the payer, can collect information about which category it belongs to. Therefore, if your enterprise is not recognized as a small enterprise according to the criteria, it is not worth submitting the same financial statements using simplified forms, you need to submit general forms accounting.

What BENEFITS are provided for small businesses?

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

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

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

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

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

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

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

Small enterprises, subject to certain conditions, can:

• apply ;
• conduct in a simplified manner;
• pay regional single tax on the simplified tax system and special tax service at a zero rate (for individual entrepreneurs);
• participate in government procurement as a 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 data from Rosstat of the Russian Federation, there were 5.6 million small and medium-sized companies in Russia. Of these, 3.5 million (62.8%) are individual entrepreneurs, and approximately 1.8 million (32.7%) are micro-enterprises. The latter include companies with revenues of up to 60 million rubles per year and the number of employees up to 15 people. Together, both of these categories make up 95.5% of small and medium-sized businesses in Russia.

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

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

View the Unified Register of Small and Medium Enterprises

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

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

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

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

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

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

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

If the taxpayer identifies a lack of information regarding himself in the “ Unified register small and medium-sized businesses" - you must fill out an application. Formation and submission of an application is carried out through the website of the Federal Tax Service of Russia in the section “Other functions of the Federal Tax Service - Unified Register of Small and Medium Enterprises - “Are you not in the register or the data is incorrect? "

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

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

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

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

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

The regulatory framework for the development of small businesses in Russia is the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation,” which came into force on January 1, 2008.
In accordance with Law No. 209-FZ, small and medium-sized businesses include: consumer cooperatives included in the Unified State Register of Legal Entities; commercial organizations (except for state and municipal unitary enterprises); individuals entered into the Unified State Register of Individual Entrepreneurs and carrying out entrepreneurial activity without forming a legal entity; peasant (farm) holdings that meet the conditions established by law.
The criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses are presented in Table. 1.
Limit values ​​of revenue from the sale of goods (works, services) and the book value of assets are established by the Government of the Russian Federation once every five years, taking into account continuous data statistical observations over the activities of small and medium-sized businesses. IN currently the criteria are determined by Decree of the Government of the Russian Federation dated July 22, 2008 No. 556 “On the maximum values ​​of revenue from the sale of goods (works, services) for each category of small and medium-sized businesses.”
The category of a small or medium-sized business entity is determined in accordance with the most significant condition. For example, if in terms of the average number of employees the organization corresponds to a medium-sized enterprise, and in terms of revenue it corresponds to a small enterprise, the category will be established by the number of employees.
The category of a small and medium-sized enterprise changes only if the limit values ​​are higher or lower than the limit values ​​of the average number of employees and sales revenue specified in Table. 1, for two consecutive calendar years.
Newly created organizations or newly registered individual entrepreneurs can be classified as small or medium-sized businesses in the year of commencement of activity based on indicators calculated from the date of state registration.

1. Criteria for classification as small and medium-sized businesses

The average number of employees of an enterprise for a calendar year is determined taking into account all its employees, including employees working on civil contracts or part-time, taking into account the actual time worked, employees of representative offices, branches and other separate divisions of the enterprise.
Revenue from the sale of goods (work, services) for a calendar year is determined in the manner established Tax Code Russian Federation.
The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

Small business- is a business activity carried out by entities market economy according to criteria (indicators) established by laws that constitute the essence of the concept. The main criterion for classifying market economy entities as small businesses is, first of all, the average number of workers employed at the enterprise during the reporting period. The following criteria for classification as small businesses are most often used: average number of employees employed at the enterprise, size authorized capital, the annual turnover received by the enterprise, usually in a year, and the amount of assets.

In accordance with Federal law of the Russian Federation dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, small and medium-sized businesses include consumer cooperatives and commercial organizations included in the unified state register of legal entities (with the exception of state and municipal unitary enterprises ), as well as individuals included in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the following conditions:

1. for legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities persons should not exceed 25% (except for the assets of joint-stock investment funds and closed-end mutual investment funds), the share of participation owned by one or more legal entities, which are not small and medium-sized businesses, should not exceed 25%;

2. the average number of employees for the previous calendar year should not exceed the following maximum values ​​of the average number of employees for each category of small and medium-sized businesses:

§ from 101 to 250 people inclusive for medium-sized enterprises;

§ up to 100 people inclusive for small businesses; Among small enterprises, microenterprises stand out - up to 15 people;

3. revenue from the sale of goods (work, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values ​​​​established by the Government of the Russian Federation for each category of small and medium entrepreneurship.

The average number of employees of a micro-enterprise and small enterprise for a calendar year is determined taking into account all its employees, including employees working under civil contracts or part-time, taking into account the actual time worked, employees of representative offices, branches and other separate divisions of the specified micro-enterprise, small enterprise .

A microenterprise is one of the following business entities: individual entrepreneur; private enterprise; a fishing peasant farm, and sometimes a limited liability company. Attribution to other categories of business entities (for example, medium and large businesses) is possible if the above boundaries do not comply with established standards.

A micro-enterprise is a payer that pays the following taxes: on personal income; on profits and various duties. Payment procedure and tax rate for micro-enterprises The basic tax rate is 9% of turnover for the calendar year. However, there are some peculiarities. For example, if the number of employees per quarter exceeds five people, then 2% is added to the indicated tax rate (9%) for each individual employee.

Microenterprises are small business enterprises. The circle of such enterprises includes newly created business entities or those that have been operating for a year from the moment of their registration. Thus, any organization with insignificant turnover and a small number of employees can be classified as a micro-enterprise. The criteria for these enterprises are as follows: the staff employs about 15 people, and the average annual revenue does not exceed 60 million rubles. It is also necessary to pay attention to the book value of assets, calculated in the form of the residual value of fixed assets including the amount of intangible assets. Definition of criteria

The first criterion is that the average number of employees of a microenterprise is determined for a calendar year, taking into account not only those employed on staff, but also employees registered under civil law contracts, part-time workers, as well as employees of branches or other structural units. The actual time worked is taken into account.

The second criterion is that revenue received from the sale of goods for a calendar year can be determined in accordance with tax legislation.

The third criterion - the residual value of fixed assets with intangible assets is determined by small and micro enterprises in accordance with the relevant accounting legislation. Register of microenterprises Special government bodies those responsible for supporting such business entities maintain appropriate registers in order to record the recipients of this support. Moreover, even if the statistics of a micro-enterprise indicate that it is classified as a small enterprise, this does not mean that it will be included in this register. It also happens the other way around, a business entity is on the register and is not a small one. Advantages of creating micro-enterprises A newly created micro-enterprise has a number of advantages for a successful start. Thanks to the creation of favorable conditions, many entrepreneurs create just such enterprises. One of the advantages for individual entrepreneurs is the reduced tax rate (9%), including: personal income tax; payments of state importance for compulsory social insurance; state duty for business risk, as well as tax on enterprise income.

It is generally accepted that the main conditions for registering a micro-enterprise are: the participants are individuals who can simultaneously be members of the board of an LLC (if this particular form of organization was chosen when registering the enterprise); not exceeding the threshold level of the enterprise’s turnover (60 million rubles); the number of employees should not exceed the established standard (15 people). A micro-enterprise has the right to register as a VAT payer. Pros and cons of being a micro-enterprise Positive sides functioning of such an enterprise: a report is submitted to the tax authorities quarterly, and payment is made in the same way; when submitting the annual report, you do not need to provide a sworn auditor’s opinion; there are no obligations to pay advance payments for corporate income tax; the possibility for employees of micro-enterprises to work part-time at several business entities; relatively low costs for maintaining accounting records in an enterprise. Negative aspects of micro-enterprises: employees of such enterprises cannot enjoy certain benefits; accounting is the same for all small businesses; transition to another category of enterprises (for example, medium or big business) is possible only with the onset of a new calendar year.

Thus, we can confidently say that a microenterprise is an independent business entity that has its own fixed assets and maintains accounting records. In other words, such enterprises are no different from large and medium-sized businesses, except for the amount of turnover and fixed assets, as well as the number of employees.