Who belongs to small and medium-sized businesses? Who is classified as a small business under the law?

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 average number employees (does not apply to individual entrepreneurs without employees),
amount of income for last 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, we now need to take into account the average number of employees, which does not include external part-time workers and employees under GPC agreements;
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)

Criterion	Maximum value limit
Criterion	Microenterprise	Small business	Medium enterprise
Total share of participation in the authorized capital of LLC: Russian Federation, constituent entities of the Russian Federation, municipalities, public, religious organizations, charitable and other foundations; Foreign legal entities, legal entities that are not small and medium-sized enterprises (clause “a”, paragraph 1, part 1.1, article 4 of Law No. 209-FZ)
Average number of employees of individual entrepreneurs and organizations for the past year (clause 2, part 1.1, article 4 of law No. 209-FZ)		up to 100 people
Income of individual entrepreneurs and organizations received over the past year (Resolution of the Government of the Russian Federation dated April 4, 2016 No. 265)	120 million rub.	800 million rub.	2 billion rubles.

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 of data from the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs, declarations, a report 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 years in a row, the threshold values of the income criteria and the number of employees are higher or lower than the established ones. 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)

A joint stock company may also be classified as a small business sector 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 the law of December 30, 2008 No. 307-FZ, in particular, 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, participating in government projects to support small businesses.

Being a small or medium-sized enterprise is profitable. There are many benefits for such entities, so if you get into the Unified Register of Small and Medium-Sized Enterprises, the company or entrepreneur can count on government support and save, for example, on taxes. In addition, small businesses have access to government procurement and are exempt from inspections until 2019. To confirm the status of a small or medium-sized enterprise, you need to check whether the company meets the criteria defined by law. And then make sure that the company is included in the register.

What enterprises are classified as small and medium-sized

Subjects of small and medium-sized businesses can become (Article 4 of the Law of 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):

production cooperatives;
consumer cooperatives;
business societies;
business partnerships;
individual entrepreneurs;
peasant (farm) farms.

These individuals must meet three criteria:

composition of founders;
number of employees;
amount of income.

Founding members

This requirement does not apply to individual entrepreneurs and companies whose founders are only individuals. And it doesn’t matter whether they are Russian or foreign. If the company’s participants include other founders, then their share should not exceed:

25 percent in total if it state entities (Russian Federation, its subjects, as well as municipalities);
25 percent in total if these are public and religious organizations and foundations;
49 percent in total if these are other organizations.

These limits do not apply to:

organizations that are themselves small and medium-sized businesses;
shareholders of the high-tech (innovative) sector of the economy;
organizations that use Newest technologies, developed by their founders - budgetary or scientific institutions;
organizations whose founders are on the list of persons providing state support for innovation activities.

Number of employees The average number of employees for the last calendar year should not exceed:

from 101 to 250 inclusive – for medium-sized enterprises. A different value may be established by the Government of the Russian Federation if the main activity of the organization is related to light industry (production of clothing, textiles, leather goods, leather processing);
up to 100 inclusive – for small enterprises;
up to 15 – for micro-enterprises.

Income amount Income limits from entrepreneurial activity for the previous calendar year should not exceed:

for medium-sized enterprises – 2 billion rubles;
for small enterprises – 800 million rubles;
for microenterprises – 120 million rubles.

These values were approved by the Government of the Russian Federation in Resolution No. 265 of April 4, 2016 “On the maximum values of income received from business activities for each category of small and medium-sized businesses.” Income from business activities is summed up for all types of activities and is applied under all tax regimes. Belonging to a small and medium-sized business is determined by the highest rate out of three. The category of an enterprise will change if the following deviates from the specified values for three consecutive calendar years:

list of participants;
number of employees;
the amount of revenue from the sale of goods, works and services.

How to confirm the status of a small and medium-sized enterprise

To confirm your status as a small and medium-sized enterprise, you need to get into the Unified Register of Small and Medium-Sized Enterprises and receive an extract from the register.

How to get on the register

The Unified Register of Small and Medium Enterprises is maintained by the Federal Tax Service of Russia. To get into it, you do not need to submit any documents. The tax service enters information into the register automatically. The register is formed on the basis of information about income and the average number of employees, data from the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and information from government agencies. If the company is not in the register, then you can submit an application, and the Federal Tax Service will enter the information manually. You can also correct incorrect data or enter additional information so that customers receive complete information. In addition, you can report about your products, concluded contracts, participation in partnership programs, and contacts. You can do this yourself. Information in the register is updated once a year on August 10 as of July 1 of the current year.

How to obtain an extract from the register

To do this, you need to go to the registry website and enter the TIN, OGRN, name of the organization or full name of the entrepreneur. After this, you can download and print the statement. The extract from the register already contains an enhanced electronic signature. Such an extract has legal force(Clause 1, 3 Article 6 of the Law of April 6, 2011 No. 63-FZ “On electronic signature"). Local tax inspectorates do not issue certificates of membership in small and medium-sized businesses (letter of the Federal Tax Service of Russia dated August 8, 2017 No. GD-4-14/15554).

The criteria for classification as a small enterprise in 2018 are similar to those in force in 2017. Let's take a closer look at who is considered a small business in 2018 and what are the criteria for companies to engage in this type of activity.

Who belongs to small businesses

According to Art. 4 of the Law “On the Development of Entrepreneurship in the Russian Federation” dated July 24, 2007 No. 209-FZ, various economic entities are classified as SMBs (small businesses), namely:

individual entrepreneurs;
peasant (farm) farms;
business societies;
business partnerships;
consumer cooperatives;
production cooperatives.

All of them must comply with the main and additional criteria for small businesses outlined in law 209-FZ. These relate to the fundamental characteristics of the management of any company, namely: the number of employees, income received and composition authorized capital. On their basis, it is determined whether the organization can be considered small or whether it must be classified among other categories of economic entities. Let us consider what criteria characterize a small enterprise in more detail.

New resolution in legislation to classify an organization as a small business

In 2016, the Decree of the Government of the Russian Federation “On the limit values of income ...” dated 04.04.2016 No. 265 was published. It states that now one of the parameters used to classify an entity as a small business is not revenue from the sale of goods, services works or services, and a more extensive characteristic is income received over the past calendar year in the implementation of all types of activities. Maximum value This criterion has not changed and remains the same compared to 2015-2016: for small companies the profitability limit is 800 million rubles.

In connection with the entry into force of the new Resolution 265, we can say that some enterprises will lose their small status and, accordingly, will not be able to take advantage of the benefits for maintaining simplified accounting, cash discipline and personnel document flow. As for other criteria for classifying enterprises as small, medium or large, they remained unchanged.

You can find out about the criteria for micro, small and medium-sized enterprises in the material on.

Basic and additional criteria indicating small enterprises

In addition to the profitability parameter, the main criteria include the average number of personnel for the past calendar year. For small enterprises this characteristic ranges from 16-100 people. The average headcount is calculated based on a certain rule, namely:

First, the average number of full-time employees is calculated.
After this, the average number of part-time personnel is determined.

Concerning additional criteria, then they include the total percentage of membership of other economic entities in the authorized capital of the entity. Firstly, for business partnerships or companies, this indicator should have no more than 25% of the total participation of the Russian Federation, constituent entities of the Russian Federation or municipalities, public organizations or charitable foundations. Secondly, the fund must have no more than 49% of the total percentage of participation of other legal entities(not considered small businesses) or foreign companies.

Legal entities whose activities are related to intellectual developments in various fields, for example, the creation of information bases data, industrial designs, etc.

Applied to joint stock companies they can also have the status of a small organization, only in this situation their shares must belong to the innovation sector of the state economy.

Does the company belong to the SMP (step-by-step table for determining the status of the company)

Let's look at the algorithm for determining a company's category step by step.

	Algorithm
1. Determine the average number of personnel for the past calendar year	Calculated by calculation. Information for calculation is taken from information submitted to the tax office. For small businesses the figure ranges from 16 to 100 people
2. We calculate the income acquired over the past calendar year from all types of activities	The information is taken from the previous year's tax return. When combining modes, income is summed up for each declaration. For small enterprises, the value should not exceed 800 million rubles.
3. We determine the percentage of membership of other companies in the authorized capital of the company	1. The percentage of membership of the state, constituent entities of the Russian Federation, municipalities, public organizations or charitable foundations is no more than 25%. 2. The percentage of membership of foreign legal entities or Russian legal entities (not having the status of a small enterprise) is no more than 49%

The nuances of small and medium-sized businesses

If a small enterprise meets the 2018 criteria, it is entered into a special register of small and medium-sized businesses created on August 1, 2016. In this case, the organization is not required to submit any special information to the tax authorities or take other actions - it is automatically classified as a small business. Federal Tax Service employees classify companies as small based on the information they provide in the usual manner, which includes:

average number of employees;
data from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs;
tax returns.

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

The right not to set a limit on the cash balance in the cash register. If it was installed earlier, management can issue an order to cancel it.
Possibility of conducting simplified accounting.

See also: When a small enterprise turns into a medium or large one

There are certain circumstances, the occurrence of which will lead to the organization losing its status as a small enterprise. Naturally, this is due to the fact that it will not qualify as a small business in 2018. These conditions include the following:

If circumstances are associated with an increase in the percentage of participation in the authorized capital above the limit value, then the enterprise will lose its small business status. In this case, the moment of transition to the average or large enterprise The date of making an entry in the Unified State Register of Legal Entities on the change in the authorized capital of the organization is considered.
If the circumstances are related to an increase in the average number of personnel or income from all types of business activities above established by law limit value, the status of small is retained by the enterprise for three years. After the expiration of the mentioned period, the small enterprise will lose this status and become medium or large, depending on the value of these criteria, as indicated in paragraph 4 of Art. 4 of Law 209-FZ.

Results

To be classified as a small enterprise, a company must meet the criteria specified in Law 209-FZ. These include the average number of personnel, income from all types of activities and participation in the authorized capital. If all conditions meet the required values, the company automatically receives small status and is entered tax authorities to the special register of small and medium-sized businesses in Russia.

Individual entrepreneurs are small businesses based, first of all, on the number of full-time employees. The criterion according to which an enterprise belongs to a small business is the number of both full-time employees and working employment contract. Small businesses, according to Article 3 of the Law number 88-FZ, are various commercial organizations in which the share of the Russian Federation in the authorized capital, constituent entities of the Russian Federation, public organizations and religious associations, and charitable societies is no more than 25%. The share of a person who is not a small business entity also does not exceed 25%. The average number of employees for the reporting period does not exceed: in the industrial block, for the construction sector and in transport - no more than 100 people, in agriculture and scientific field - 60 people, for retail and provision of household services - 30 people, for wholesale trade and in other cases - 50 people.

Individual entrepreneurs are also full participants in the sphere of economic management; they are small businesses also because the number of their individual entrepreneurs is often one individual. They operate without forming a legal entity. Individual enterprises with a total number of employees of up to 15 people and paying taxes under the simplified taxation system are also small businesses, regardless of the type of activity itself.

State and municipal enterprises and organizations do not qualify as small businesses.

In practice, there is a problem of a unified approach to all small businesses. Although obtaining such status plays a very important role, since it allows you to take advantage of Law No. 209 Federal Law, which guarantees state support for business development and the opportunity to protect the rights and interests of the entrepreneur. Entrepreneurs who carry out more than one type of economic activity are also classified as small businesses if the number of employees is no more than 100 people. The amount of profit in this form of business, excluding value added tax, should not exceed the maximum values established by law.

The legal status of small businesses and individual entrepreneurs, in particular, is determined by Law No. 209-FZ. State policy in the field of development and maintenance of small business is carried out by government bodies and is aimed at solving legal, economic, educational and other issues; takes, if necessary, consulting, training and information measures to participants in trade turnover.

In general, state policy in this area is aimed at:

Development of small businesses to create an adequate competitive environment in the economy;

Providing conditions for the development of existing small businesses;

Supporting the competitiveness of such entities;

Gradual increase in the total number of entrepreneurs in order to reduce unemployment;

Increasing tax revenues to the budget due to the registration of new small businesses.

Persons engaged in the production or sale of excisable goods, organizing lotteries, conducting banking and auditing activities, as well as those employed in the field of credit institutions and the market cannot become small businesses. valuable papers, oil and petroleum products production, gambling and grain storage, even if individual entrepreneurs are small businesses.

Enough for now low level The development of small businesses is also associated with insufficient lending in this area. According to statistics, only a third of applicants receive a positive response when they need a loan. Now small business is at a fairly low level. This is facilitated by the tax burden, lack of sufficient financial opportunities for business development, corruption in government agencies, high cost of rent, difficulties in finding personnel with sufficient qualifications and problems arising during registration individual entrepreneur and other organizations.

Who belongs to small businesses

individual entrepreneurs;
peasant (farm) farms;
business societies;
business partnerships;
consumer cooperatives;
production cooperatives.

All of them must comply with the main and additional criteria for small businesses outlined in law 209-FZ. These relate to the fundamental characteristics of the management of any company, namely: the number of employees, income received and the composition of the authorized capital. On their basis, it is determined whether the organization can be considered small or whether it must be classified among other categories of economic entities. Let us consider what criteria characterize a small enterprise in more detail.

New resolution in legislation to classify an organization as a small business

In 2016, the Decree of the Government of the Russian Federation “On the limit values of income ...” dated 04.04.2016 No. 265 was published. It states that now one of the parameters used to classify an entity as a small business is not revenue from the sale of goods, services works or services, and a more extensive characteristic is income received over the past calendar year in the implementation of all types of activities. The maximum value of this criterion has not changed and remains the same compared to 2015-2016: for small companies the profitability limit is 800 million rubles.

You can find out about the criteria for micro, small and medium-sized enterprises in the material on.

Basic and additional criteria indicating small enterprises

First, the average number of full-time employees is calculated.
After this, the average number of part-time personnel is determined.

As for additional criteria, these include the total percentage of membership of other economic entities in the authorized capital of the entity. Firstly, for business partnerships or companies, this indicator should have no more than 25% of the total participation of the Russian Federation, constituent entities of the Russian Federation or municipalities, public organizations or charitable foundations. Secondly, the fund must have no more than 49% of the total percentage of participation of other legal entities (not considered small enterprises) or foreign companies.

Legal entities whose activities are related to intellectual developments in various fields, for example, the creation of information databases, industrial designs, etc., may also meet the criteria for a small enterprise.

In relation to joint stock companies, they can also have the status of a small organization, only in this situation their shares must belong to the innovative sector of the state economy.

Does the company belong to the SMP (step-by-step table for determining the status of the company)

Let's look at the algorithm for determining a company's category step by step.

	Algorithm
1. Determine the average number of personnel for the past calendar year	Calculated by calculation. Information for calculation is taken from information submitted to the tax office. For small businesses the figure ranges from 16 to 100 people
2. We calculate the income acquired over the past calendar year from all types of activities	The information is taken from the previous year's tax return. When combining modes, income is summed up for each declaration. For small enterprises, the value should not exceed 800 million rubles.
3. We determine the percentage of membership of other companies in the authorized capital of the company	1. The percentage of membership of the state, constituent entities of the Russian Federation, municipalities, public organizations or charitable foundations is no more than 25%. 2. The percentage of membership of foreign legal entities or Russian legal entities (not having the status of a small enterprise) is no more than 49%

The nuances of small and medium-sized businesses

average number of employees;
data from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs;
tax returns.

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

The right not to set a limit on the cash balance in the cash register. If it was installed earlier, management can issue an order to cancel it.
Possibility of conducting simplified accounting.

See also: When a small enterprise turns into a medium or large one

If circumstances are associated with an increase in the percentage of participation in the authorized capital above the limit value, then the enterprise will lose its small business status. In this case, the moment of transition to a medium or large enterprise is considered to be the date of making an entry in the Unified State Register of Legal Entities about the change in the authorized capital of the organization.
If circumstances are associated with an increase in the average number of personnel or income from all types of entrepreneurial activities above the legal limit, the status of a small enterprise is retained by the enterprise for three years. After the expiration of the mentioned period, the small enterprise will lose this status and become medium or large, depending on the value of these criteria, as indicated in paragraph 4 of Art. 4 of Law 209-FZ.

Results

To be classified as a small enterprise, a company must meet the criteria specified in Law 209-FZ. These include the average number of personnel, income from all types of activities and participation in the authorized capital. If all conditions meet the required values, the company automatically receives small status and is entered by the tax authorities into a special register of small and medium-sized businesses in Russia.