Micro and small business signs. Microenterprise is a small business entity

Small business in Russia enjoys special privileges intended only for them. The state is going to reduce the tax and administrative burden of small business, receiving in return an increase in employment and a decrease in social tension. What does the definition of "small business entities" mean and who belongs to them in 2019?

A small business entity is a Russian commercial organization or an individual entrepreneur that is aimed at making a profit. This category also includes:

• peasant (farming) households;
• production and agricultural cooperatives;
• business partnerships.

A non-profit organization, as well as a unitary municipal or state institution, is not a small business entity.

Who belongs to SMEs

The criteria for classifying small businesses in 2019 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized enterprise (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defines the law of 24.07.2007 N 209-FZ in article 4. Consider these criteria, taking into account the innovations.

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

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

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

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

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

What to do in a situation if the status of a small enterprise has been lost due to the achievement of the previously existing limit of 400 million rubles, because it is lower than the one set now? The Ministry of Economic Development believes that after the entry into force of the RF Government Act of 13.07.15 No. 702, such an enterprise can return the status of small, if the annual revenue does not exceed 800 million rubles.

State register of SMEs

Since mid-2016, the Unified Register of Small and Medium Business Entities has been in operation. A list is posted on the portal of the Federal Tax Service, which includes all subjects of small and medium-sized businesses in the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, Unified State Register of Legal Entities and tax reporting.

The following mandatory information is publicly available:

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

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

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

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

After the formation of the official register, small business entities are no longer required to confirm with documents that they correspond to this status in order to participate in state support programs. Previously, this required the provision of annual accounting and tax reports, a statement of financial results, information on the average number of employees.

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

What gives the status of a small business entity

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

• to ensure a way out of the shadow and self-employment of persons providing services to the population, engaged in small-scale production, working as a freelance;
• create new jobs and reduce social tension in society due to the growth in the well-being of the population;
• to reduce budget expenditures on unemployment benefits, health insurance and pensions for officially unemployed persons;
• develop new types of activities, especially in the field of innovative industries that do not require significant costs.

The easiest way to achieve these goals can be made by making the state registration procedure simple and quick, reducing administrative pressure on business, and reducing the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a good effect on the activities of start-up entrepreneurs.

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

1. Tax incentives. Special tax regimes (STS, UTII, ESKhN, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to additionally reduce taxes on UTII (from 15% to 7.5%) and on STS Income (from 6% to 1%). On the simplified tax system, Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for several years. In addition, from 2015 to 2020, individual entrepreneurs who were registered for the first time after the entry into force of the regional law on, have the right not to pay tax at all for two years under the PSN and STS regimes.
2. Financial incentives. This is direct financial state support in the form of grants and gratuitous ones, issued within the framework of the all-Russian program, which is in effect until 2020. Financing can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
3. Administrative benefits. This refers to such indulgences as simplified accounting and cash discipline, supervisory vacations (limiting the number and duration of inspections), the ability to draw up fixed-term employment contracts with employees. When participating in public procurement, there is a special quota for representatives of small businesses - at least 15% of the total annual volume of purchases, state and municipal institutions are required to make from them. When obtaining loans, the guarantors of small businesses are government guarantors.

That small businesses that are not subject to statutory audits are entitled to simplified accounting. In our guide, we present the criteria by which enterprises are classified as small and micro. We will also mention medium-sized enterprises.

Small and medium-sized businesses include:

• business companies and partnerships;
• production and consumer cooperatives;
• peasant (farming) households;
• individual entrepreneurs.

An organization will be classified as a small business entity (SME) if it meets all the criteria specified in the table.

Table. Small Business Criteria 2017

№	Criterion	Limit value
		Microenterprise	Small business	Medium enterprise
1*	For LLC: The total share of participation in the authorized capital of an LLC of the state, constituent entities of the Russian Federation, municipalities, public, religious organizations, funds
2*	For LLC: The total share of participation in the authorized capital of the LLC of other organizations that are not subjects of small and medium-sized businesses, as well as foreign organizations
3	For all: Average number of employees for the previous calendar year	15 people	100 people	250 people
4	For all: Business income (the sum of revenue and non-operating income) excluding VAT for the previous calendar year	120 million rubles	800 million rubles	RUB 2,000 million

* For exceptions, see clause 1 of part 1.1 of article 4.

From 08/01/2016 to 07/01/2017 joint stock companies can be classified as SMP only in rare cases. Namely: if they simultaneously meet criteria 3 and 4 specified in the table, and at the same time fall into one of the categories of organizations listed in paragraphs. "B" - "d" clause 1 of part 1.1 of Art. 4 . For example, if the shares of a JSC are traded on the organized securities market and belong to the high-tech (innovative) sector of the economy (Letters of the Federal Tax Service dated 10.10.2016 No.GD-4-14 / [email protected], dated 09/07/2016 No.SD-4-3 / [email protected]).

Register of subjects of the NSR

The law does not require any special registration or confirmation of the status of a small business entity. It is sufficient that the organization meets the established criteria.

Since August 1, 2016, all information has been accumulated in the Register of Small and Medium Enterprises (Register of SMEs), the inclusion and updating of data in which occurs automatically based on the data of the Federal Tax Service of Russia.

Loss of NSR status

The organization will lose the status of a small business entity if the maximum value of the share in the authorized capital is exceeded. This will happen from the date of the change according to the Unified State Register of Legal Entities.

If the criteria for the number of employees and income are exceeded, then for three consecutive calendar years the organization will be considered a subject of the SMP.

Example.

Suppose that in 2017, the company has a significant increase in income and becomes higher than the maximum established. This is not critical for the organization: according to Part 4 of Art. 4 you can continue to enjoy the benefits established for this category of legal entities. For example, in 2018 the amount of revenue will not change, but the number of employees will increase (more than 100 people). And this is not a reason to deprive such an organization of the benefits established for small businesses. And the organization can lose the status of a small organization only from 2020, and even if in 2019 it fails to withstand the established maximum limits on revenue and the number of personnel.

The modern system of the economy is represented, first of all, by large industrial and commercial enterprises, flagships of large industries, and world-famous companies. The amount of turnover of their funds can be compared with the budget of individual third world countries, the staff is many thousands of teams, the balance of production is calculated in hundreds of thousands of dollars, and production lines produce millions of units of products.

Against the background of such giants, small business, if we consider it by individual enterprises, is an economic institution that means little on the scale of the global economy. But in the aggregate of individual organizations, it represents a much larger role than it might seem. So serious that the modern government of the Russian Federation pays a lot of attention to this area, especially the legal background of small business. In our time, new legal terms appear, which must be legalized and correctly interpreted. For example, do you know what a microenterprise is? Which entrepreneurs own microenterprises and, in general, how are things going in this area?

What is a microenterprise

Let's talk about terms first. Who are microenterprises? This form of business is a small business organization (for example, an individual entrepreneur, a private firm, a farm in agriculture, sometimes a limited liability company). According to the classification, it should not have the size of the annual revenue (for the last year) and the balance sheet volume of assets of more than 120 million rubles, and the number of jobs at a similar enterprise for the last year is designed for a maximum of 15 employees.

In addition, it is necessary to pay attention to the illiquid assets of the firm. That is, the state pays the main attention to the scale of the organization. Almost any firm with low turnover and few employees can be defined as a microenterprise. If such an enterprise in the process of successful development changes one of the parameters, going beyond the set restrictions, it loses its status and benefits provided by the government.

To summarize, to summarize the criteria for a micro-enterprise:

• the average annual number of employed persons does not exceed 15 people;
• the annual turnover of the micro-enterprise is no more than 120 million in local currency;
• the total share of participation of charitable and other kinds of funds and organizations, the state, subjects or municipalities, etc. in the authorized capital does not exceed 25%.

Additional terms

At the moment, the state is quite strict about the legal subtleties and conducts a scrupulous audit of the reporting organizations. Therefore, what a micro-enterprise is is determined by a number of indicators. In addition to the above restrictions for micro businesses, there are additional conditions that, according to Russian law, must be met in order to obtain or maintain this status.

For example, this is the presence of a limited number of foreigners (individuals and legal entities) in the founders of a domestic company (up to about 25%). If these are foreign firms within the framework of small business, then their percentage increases to 49. In recent years, this factor has been very strongly traced in connection with the sanctions.

Organizations also belong to small and medium-sized businesses, when the tasks of the company's activities are to introduce the results of intellectual work into life. At the same time, the co-founders of the company should have exclusive rights to research results.

Benefits of microenterprises

In fact, a newly registered micro-enterprise falls under a rather serious list of advantages that are a guarantee of a successful business start. Getting started is always the riskiest time for most campaigns. Thanks to the creation of positive conditions by the state for the development of micro-companies, many domestic businessmen form such commercial organizations.

One of the favorable conditions for individual entrepreneurs is a reduced tax rate (9%), combining:

• personal income tax;
• payment of funds for mandatory social insurance;
• state duty for entrepreneurial risk, as well as corporate income tax.

How to get status

Microenterprise is, first of all, a legal concept. What is a micro-enterprise is specifically determined by the Federal Tax Service of the Russian Federation. After receiving such a status, the company, on the basis of formal reporting materials, is entered into the register of small and medium-sized businesses.

Thus, to become a micro-enterprise, an organization must be entered in this register and have the category “micro-enterprise” there. There is practically no red tape in this process.

In order to find out if your campaign is in the register, you need to use the search on the official page of the Unified Register of Small and Medium Enterprises.

If a situation arises (this can also be) that there is no data in the register about the requested company, you need to contact the IFTS in the locality where it went through the procedure for filing documents and registering.

By the way, having indicated the campaign and its details on the official website of the tax service (in the search bar), you can see a link, following which, the client of the state organization will receive materials from the register about the company, which are marked with an electronic signature and have legal significance.

About balance

Recently, the state has allowed a simplified microenterprise balance sheet to be submitted in the report. At the same time, it is specially stipulated that not all firms can give the balance sheet in a lightweight form for 2016, but only those included in the list of small businesses. This turned out to be convenient, since dummies for small campaigns in 2016 have significantly fewer forms compared to reports from previous years. The company itself can decide what is more profitable for it to submit - a full-fledged report or its lightweight version.

Legal subtleties

A micro-enterprise plays the role of a small business entity, as indicated by the register noted above, which lists all such organizations. In fact, the registry can act as a legal document, since it defines what a micro-enterprise is.

It is legally confirmed that this form of business can have all the benefits provided to small businesses. Therefore, if a company finds itself in this section of the register, it is imperative to seek the privileges prescribed for it.

Once again about the benefits

Privileges (tax, administrative, legal) for small businesses are clearly delineated and outlined in current legal documents. They change from time to time and can be expanded / narrowed depending on the direction of the policy of the Russian state.

The benefits currently include softening the reporting of micro-enterprise statistics:

1. Special accounting and lightweight reporting forms.
2. The penalty is replaced by a warning if certain conditions are met. These include: the company became a violator for the first time; no material damage, damage to the life and health of workers, damage to nature, cultural heritage monuments, national security; there was no threat of a state of emergency.

Workplaces

Verification of microenterprises has both in common with audit of large business units traits as well as specific. According to Russian legislation, in recent years, certification has been replaced by a special assessment of the organization of workplaces. Micro-enterprises, like all other business units, are also required to carry out this procedure. However, they have some benefits. The law takes into account that a number of employees (freelancers, remote employees) do not check their working conditions.

Thus, it is possible to sign an agreement with the employee on remote work, that is, a type of activity in which there is no workplace on the territory of the enterprise, and the employee's work schedule can be free. In this case, the micro-enterprise will be able to avoid the special appraisal event on a completely legal basis.

Document flow

What reports do micro-enterprises submit to statistics? In the field of document circulation, they are provided with partial benefits, which have been established since 2017. According to the law of 2016, micro-enterprises were allowed not to have local acts controlling labor relations (it is allowed to keep such documentation on a voluntary basis).

Change in status and relationship with employees

Sometimes an enterprise for a number of reasons ceases to be a micro-enterprise. Then the necessary relevant records of changes should appear in the unified state register. They indicate the termination or reformatting of labor relations between the employer and employees. New contracts and entries in work books are adjusted within the framework of existing legal acts and labor law norms.

Local acts

The modern legislative law of the Russian Federation notes that an employment contract for micro-enterprises must be drawn up according to an approved standard form, where it will be necessary to consider various legislative cases, which are often noted in local legal acts. However, if the number of employees is more than ten people, it will be difficult to do this. It is simply impossible to illuminate so many details. Probably, the application of local acts will still be more convenient.

Federal Law 272

The new Federal Law has tightened the financial position of many organizations - since mid-autumn 2016, it requires the application of fines for problems with wages in the company. In addition, the law stipulates that labor agreements will be concluded instead of service contracts. The model contract for microenterprises will change quite dramatically. Violations will be condemned by administrative fines, both for individuals and legal entities.

In the standard contract, you can note the features related to various types of work, the presence and duration of the probationary period, special conditions applicable to home-based and remote workers, the rights and obligations of employees of the enterprise are also spelled out, and so on.

It should be borne in mind that any person authorized to make decisions, who allowed a new person to work without the appropriate documentation, can also be fined, along with the heads of the organization. All of these provisions of the law also apply to micro-enterprises.

Micro-enterprise and small business entity are not synonymous. The second concept is generalized and unites not only organizations, but also individual entrepreneurs. How do you know which firm falls under the definition of a microenterprise? It all depends on compliance with the criteria set out in the law.

What is a micro-enterprise?

According to the current legislation, a micro-enterprise is a legal entity that meets certain criteria. These include:

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

Micro-enterprise status is not available to state, municipal and unitary organizations. Individual entrepreneurs can also receive it, while no additional action is required from them. The FTS independently enters information on the status of the business in the SME register.

Microenterprise criteria

The conditions for classifying an enterprise as a micro are set out in Article 4 of the Federal Law No. 209-FZ. Literally in 2016, these indicators 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 is no more than a quarter, and foreign, not related to small businesses, 49%;
• the average number of hired personnel is up to 15 people at the end of the year;
• annual revenue before tax from the sale of goods and the provision of services, up to 120 million rubles.

These indicators are relevant from August 1, 2016. Additional licenses and documents are not required to confirm the status of a micro-enterprise.

Revenue is calculated in total for all types of activities. The combination of several activities and different taxation systems does not matter - all annual income is taken into account. The combination of tax regimes, for example, the simultaneous application of the STS and UTII or a common 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 taxation system separately. If an individual entrepreneur has chosen a patent, then it is automatically equated to a micro-enterprise.

How is information about a micro-enterprise reflected in the Unified Register of SMEs?

Corresponding to the above criteria for 3 years, an organization or individual entrepreneur is automatically included in the ERSME. To reflect the information in it, one more condition must be observed - regularly submit reports to the tax authorities. On its basis, a decision is made on the compliance of the subject with the characteristics of a micro-enterprise.

If the limits on revenue and number of employees are exceeded, information from the register is not deleted immediately. The status of a micro-enterprise remains with him 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 micro-enterprises during the first calendar year after registration, provided that all of the above criteria are met. In 2018, no legislative changes are planned in this regard.

What if the criteria are met and the microenterprise is not on the register? The easiest way is to send a statement to the tax authorities. You can fill it out on the official website of the Federal Tax Service of Russia (the section "Other Functions" provides the necessary information). To consider the appeal, the main thing is to correctly display the code of the IFTS in which the organization is listed. Otherwise, the document will be left 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 for a micro-enterprise.

• The possibility of using simplified accounting.
• Priority for participation in public procurement (microenterprises must account for at least 15% of the total annual volume of public procurement).
• Simplified order of cash transactions.
• A minimum of personnel documentation.
• Eligibility for subsidies and grants.
• Soft sanctions. On the first violation, microenterprises get off with a warning, not a fine. This approach is applied only in the absence of damage to property, citizens, and the environment.

• Application of reduced tax rates. Since 2016, local authorities have been granted the right to reduce rates for special regimes. For the STS "Income without expenses" - 7.5% (up to 2 times), the STS "Income" 1% (6 times).

• Financial support from the state. Micro-enterprises can count on gratuitous subsidies to compensate for part of the costs under the lease agreement, to secure a loan and costs 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 a business for its maintenance, to develop it, creating new jobs.

HR accounting rules for micro-enterprises

Personnel records at a micro-enterprise are maintained in accordance with Ch. 48.1 of the Labor Code of the Russian Federation, which regulates 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 governing labor remuneration;
• Decrees on bonuses;
• Shift schedule;
• other documents.

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

The decision to refuse additional documents is made by order of the head of the organization or the entrepreneur. If a number of such local acts have already been issued, then they can be invalidated from 01.01.2018.

Occupational Safety and Health

Responsibility for health and safety in micro-enterprises rests entirely with the employer. He needs to be trained in special courses and get a certificate. Only after that, he has the right to conduct classes with employees on the topic of labor protection and fire safety. His duties also include the responsibility for drawing up a briefing journal.

A set of measures for labor protection at a micro-enterprise include:

• ensuring the safety of working premises;
• compliance with sanitary and hygienic requirements at the workplace;
• briefing and writing;
• recording and tracking accidents;
• registration and monitoring of employees with occupational diseases;
• compulsory social insurance of hired personnel;
• provision of PPE;
• payment of compensations stipulated by the law.

In some cases, a medical examination is required. 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 undertake the preparation of all documents, conduct training events with the manager and staff.

Statistical reporting

Micro-enterprises are small businesses, so annual statistical reporting is not required for them. It is necessary to report to those who received written requests from the statistics authorities. You can find out if an organization is included in the Rosstat 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 within 3 months after the end of the reporting year send financial statements to the statistics authorities, and micro-enterprises send a special form.

In 2018, all this information can be sent electronically through the TCS. The date of submission will be the date of dispatch, and as confirmation you will receive a receipt from the government agencies about the admission. Since the end of 2015, fines for not providing statistical reporting have increased significantly. According to the Code of Administrative Offenses, an administrative fine for officials for inaccurate information, their failure to provide or violation of the deadline ranges from 10 to 20 thousand rubles, for legal entities - 20 - 70 thousand rubles. A repeated violation threatens officials with a fine of 30-50 thousand rubles, legal - 100-150 thousand rubles.

Accounting

The most important plus is the ability to organize accounting at a microenterprise on a cash basis. He has undeniable advantages.

• Maximum approximation to tax accounting.
• No need to record all operations twice.
• Extreme simplicity of forms.
• Scrupulous accounting of all cash transactions.

The micro-enterprise submits reports to the tax office according to the selected taxation system. Most often, this is the STS, which provides for one report once a year with quarterly payment of advances. Failure to submit a declaration will lead to the blocking of the microenterprise's settlement accounts, and untimely provision will result in a fine of up to 1,000 rubles.

It is very profitable to be a small or medium-sized business entity. It is they who have a simplified procedure for accounting, cash discipline and workflow. Tax rates have been reduced for them, they are allowed all kinds of "tax holidays". Let's figure out what criteria were established in 2018 for micro-enterprises and small businesses.

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Small businesses: who belongs to them in 2018

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

However, first of all, you need to figure out who can be considered as a small or medium-sized enterprise.

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

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

The first criterion for small and medium enterprises 2018

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

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

Such a stake limit can be bypassed by companies that comply with other conditions, namely:

1. the company's shares listed on the stock exchange refer to the shares of the innovation sector;
2. a society or economy is legally considered as a participant in one of the Skolkovo projects;
3. the activity of business companies consists in the 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 to classify an enterprise as a small or medium-sized business, using the organizational and legal form. However, there are also two quantitative conditions that the Federal Tax Service Inspectorate also considers before classifying an enterprise as a small or medium-sized business.

Small and Medium Enterprise 2018 Criteria: Table

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

Maximum values ​​for the average headcount for the previous calendar year
	microenterprise
From 16 to 100 inclusive	small business
From 101 to 250 inclusive	medium-sized enterprise
The amount of income from entrepreneurial activities of the company for 12 months
Does not exceed 120 million rubles	microenterprise
Does not exceed 800 million rubles	small business
Does not exceed 2 billion rubles	medium-sized enterprise

Important: The law allows instead of income to use another indicator - the book value of assets (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 estimated according to accounting rules. However, it does not specify residual value ceilings, so this criterion is often not accepted by Offices.

Example. Is it possible to classify a company as small if all the conditions are not met?

The Romashka company as of the end of 2017 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 register of SMEs. If a joint-stock company can reduce the share of founders to 24%, then it will be classified as small companies.

Important: it must be remembered that if a company is included in the register, and it does not fit into its limit values ​​for three years in a row, then it leaves it at the end of this period.

In what order does the IFTS classify the company as a SMP

The company is not required to submit any information to the tax office 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:

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

Small business benefits

It should be noted that enterprises with a 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 at the cash desk. In the event that it was installed earlier, the management can issue an order to cancel it;
• The ability to maintain simplified accounting;
• Preferential conditions for special taxation, which are established at the regional level;
• Reduction of the period of inspection by state regulatory authorities - for small businesses it is 50 hours per year;
• Some categories of individual entrepreneurs receive two-year tax holidays, which must be specified in the regional regulations.

Observing all of the above conditions, the company not only automatically receives the status of small 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 do not forget that it takes more than two years to be within the limit. Otherwise, the company will automatically cease to be equated with an SME.