Where to get information about small business. Features of participation of small businesses in procurement for state and municipal needs. Determination of the status of a small and medium-sized business entity

In order to increase employment of the population, the state meets small business halfway by reducing the tax and administrative burden.

Considering the option of starting your own business, the question arises, who is a small business entity?

Legislative framework

A small business entity can be a commercial enterprise or an individual entrepreneur with the main goal of making a profit.

Organizations related to small businesses are divided into several categories:

  • running a peasant farm;
  • agricultural cooperatives;
  • production cooperatives;
  • economic partnership.

Formations that do not fall under the concept of small business:

  • municipal and state societies;
  • non-profit societies.

Statistics

To date, more than 257 thousand of those organizations are registered in the Register of Small Business, which are small businesses, of which more than 30 thousand are individual entrepreneurs.

Criteria for considering an enterprise as small

The main requirements for classifying a business as small are the number of employees and the amount of income.

For small businesses average headcount hired workers should not exceed 100 people. If we are talking about microbusiness, then there should be no more than 15 employees.

The maximum amount of revenue for 1 year, excluding VAT, cannot exceed 800 million rubles, the lower level is 400 million rubles. If we are talking about microbusiness, then the proceeds should be from 60 to 120 million rubles.

The share in the authorized capital of a small enterprise of other organizations that do not fall under this definition should not exceed 49%.

For individual entrepreneurs, the same criteria for determining the category of business. If an individual entrepreneur does not have employees, then the category of an individual entrepreneur is determined only by the amount of revenue. Entrepreneurs who have opted for the patent taxation system are clearly categorized as small businesses.

A logical question arises - do LLCs belong to small business entities? Yes, they do if they meet the above criteria.

When is MP status lost?

Even if the company has exceeded the revenue limit or the number of employees, the status of a small business will not be lost for 3 years. For example, if the revenue limit was exceeded in 2015, then go to common system will have to be done only in 2018.

Register of subjects

Small businesses include persons included in the Unified Register. You can view the data on the website of the tax service. All information goes there automatically when registering a company and submitting tax returns. Once entered in the register, small businesses are no longer required to confirm their status, as it was before when they had to submit financial statements and a report on the average number of employees.

In the public domain, you can find out the following information:

  • name and organizational-legal form of the enterprise;
  • category, that is, the business is small, medium or micro;
  • KVED;
  • availability of licenses.

If suddenly there is no information whether the organization belongs to small business entities, or it does not correspond to reality, then such a person must submit an application to the Registry operator so that the data can be checked and appropriate changes made.

If desired by the small business entity itself, other information can be entered into the register, for example, about the products manufactured, whether the company cooperates with government agencies and its contact information.

Benefits of MP status

For those who are small businesses, certain benefits are provided. Thus, the state is trying to bring businesses out of the shadows, reduce the cost of unemployment benefits, create new jobs, and improve the climate for the development of innovations. Naturally, the easiest way to achieve these goals is to simplify the registration procedure, reduce administrative pressure from outside government agencies and reducing the tax burden.

Preferences for small businesses:

  1. Preferential taxation. These are special modes, UTII, PSN, STS or EHSN. Local authorities have the right to establish minimum rates... For example, if the STS at the state level is set at 6%, then local authorities have the right to reduce the tax to 1%. If an individual entrepreneur is registered for the first time, the regional authorities can exempt such a person from paying taxes for up to 2 years.
  2. Financial incentives. At the state level, grants and grants are provided. Cash can be issued against partial repayment under leasing agreements or for participation in exhibition events. The programs are valid until 2020.
  3. Administrative concessions. Such advantages in the form of a simplified maintenance system accounting and cash discipline. Supervisory holidays are envisaged, then the number and frequency of inspections are limited. There is also a state quota in the amount of 15% of all orders, that is, the small business falls into these percentages.

Additional benefits are provided for micro-enterprises this year, such persons can refuse the practice of adopting local documents, for example, there is no need to create internal rules work schedule or draw up shift schedules. However, such conditions will have to be made in labor contract with every employee. If a business loses the status of a micro-enterprise, then it must create all local documents in 4 months.

Checks

Small and medium-sized businesses include enterprises that are subject to shorter inspection times. Each supervisory body does not have the right to check the MP subject for more than 50 hours in 12 months. For micro-enterprises in general, the minimum period is no more than 15 hours per year.

Enterprises that fall into the MP category are entitled to tax holidays, which are valid until the end of 2018. However, such concessions apply only to scheduled inspections... If an entrepreneur received a complaint with information about a violation of the law, then the inspection authorities will come to such a person to clarify the data received.

Responsibility

Do not forget that even those who are small businesses are responsible for their illegal actions. If an entrepreneur or other small business violates the requirements and conditions provided for by a license or permit to carry out a certain type of activity, then the following liability will follow:

  • Issuance of a warning and imposition of an administrative fine of up to 2 thousand rubles. This measure is intended for citizens.
  • Penalty for officials provided above - up to 4 thousand rubles.
  • For legal entities - up to 40 thousand rubles.

Higher penalties are provided for cases where the violation can be considered gross. Although the legislation does not provide criteria for determining a gross misconduct. In fact, such violations should be covered by licensing rules.

Administrative fines are also provided for those persons who are small businesses, but carry out certain activities without permits. The amount of punishment in this case is less, but if such acts continue and can be classified as gross, then this is a different order of numbers. For example, for the absence of a permit for the type of activity, which must be required to obtain such a document for entrepreneurs, a fine of up to 20 thousand rubles with suspension of activities for up to 90 days is provided.

Potential

The economic downturn has had a negative impact on small businesses, therefore, without government support, the number of jobs will only decrease, and entrepreneurs will again go into the shadows. Therefore, it is very important that the legislator not only declares assistance, but really helps, subsidizes the payment of interest on loan agreements and gives large amounts to small businesses in public procurement.

In 2019, the Government Decree N 265 on the limit values \u200b\u200bof income from business activities... It contains income limits for small and medium-sized businesses. Previously, sales were measured to determine whether a company was eligible for such an entity. Now the broader concept of "business income" is used.

So, in accordance with the Decree of the Government of the Russian Federation of 04.04.2016 N 265, not only revenue from sales is taken into account, but all income from tax accounting.

Let's figure out which organizations and individual entrepreneurs in 2019 fit the definition of a small business.

Main criteria for determining a small business 2019

  • fall within the income limit;
  • fall within the limit on the number of employees;
  • fall within the limit on the share of participation of other companies in the authorized capital.
Small businesses are considered companies and entrepreneurs regardless of the tax regime, if they meet the conditions. These can be firms and individual entrepreneurs on the STS, UTII, patent, OSN.

From August 1, 2016, the calculation of the maximum amount of income for the past year includes not just all cash receipts, but all income according to the tax return. Here are the criteria in the form of a table:

The number of employees in 2019 is determined based on the average number of employees, a report on which is submitted annually to the tax office.

As for the shares in the authorized capital, Federal Law No. 209 dated July 24, 2007 provides for exceptions. Limits do not apply to:

  • shareholders of the high-tech (innovative) sector of the economy;
  • participants of the Skolkovo project;
  • companies that practically use newest technologiesdeveloped by their founders - budgetary or scientific institutions;
  • companies whose founders are included in the government list of persons providing government support for innovation.

But income for the past tax period is assessed by tax returns.

Separately, it should be noted that the Federal Tax Service in a letter dated August 18, 2016 N 14-2-04 / explained what criteria it is guided by when entering information into the register of small and medium-sized enterprises about business companies... The tax authorities indicated that the refined criteria for classifying economic entities as small and medium-sized businesses (SMEs), established by Federal Law No. 408-FZ of December 29, 2015, will be taken into account when entering into the register for the period from 2016 to 2018. Therefore, the first changes to the register related to this will be made only at the next formation of the Register on August 10, 2019 as of July 1, 2019.

Unified register of small and medium enterprises

Since August 1, 2016, a unified register of small and medium-sized enterprises (SMEs) has been created. It is formed by the Tax Service independently based on the reporting of small businesses:

  • information about income;
  • the average number of employees;
  • data from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs;
  • information from other government agencies.

Small business leaders and entrepreneurs don't need to do anything to get on the register. The register of SMEs can be accessed on a special page of the FTS website. To check if there is information about your business in unified register SMEs, it is enough to enter TIN, PSRN, PSRNIP, company name or full name of individual entrepreneur (one thing) in the search bar.

On a voluntary-declarative basis, you can supplement the information: inform about your products, contracts concluded, participation in partnership programs.

If the data about your small or medium business is not in the register or they are incorrect, apply for verification with the correct information.

Organizations and entrepreneurs, information about which will be absent in the register, are deprived of the opportunity to use the benefits provided for SMEs.

Small Business Benefits 2019

Small companies and individual entrepreneurs that meet the listed criteria enjoy certain benefits in 2019.

  • They may not set a limit on cash on hand (clause 2 of the Bank of Russia Ordinance No. 3210-U of March 11, 2014). For keeping cash at the cash desk over a certain amount, a fine is provided under Art. 15.1 Administrative Code. Small businesses can keep cash in any amount. True, if the cash limit was previously set at the enterprise, then it must be canceled - a corresponding order must be issued. The order can be issued at any time - this type of enterprise has such a right.
  • They can keep simplified accounting (clause 4 of article 6 of the Federal Law No. 402). For individual entrepreneurs, this benefit is not relevant, since they are already exempt from the obligation to keep accounting. But companies have the right to charge depreciation once a year, and not every month. Write off material production costs in full immediately, and not as they are used. Each PBU lists simplified accounting methods used by beneficiaries. Micro-enterprises can even maintain accounting records using a continuous method of recording business transactions.

Important! Accounting benefits do not apply to joint stock companies and LLCs with revenues of more than 800 million rubles, since an audit is mandatory for these companies.

  • Exempt from annual solid statistical observation (such observation is carried out once every five years, in intervals - selective).
  • They have the right to apply to regional authorities for subsidies and investments - for special regimes, the regions are reducing tax rates. Also, for small businesses at the regional level, property tax benefits are provided.
  • The subjects of such entrepreneurship have preemptive right purchases of state and municipal real estate, which is leased by them (Federal Law of June 29, 2015 N 158).
  • They have preferences in the public procurement system.
  • Micro-enterprises have the right to completely or partially refuse to adopt local regulations, such as internal regulations, shift schedules, provisions on bonuses, etc. But in this case, the employer includes all the necessary conditions in an employment contract with an employee. Such employment contracts must be concluded according to standard form, which was approved by the Government Decree of August 27, 2016 N 585. However, if the status of a micro-enterprise is lost, the employer will have to restore all local regulations within 4 months.

We wrote about how to draw up an employment contract for microenterprises in a separate article.

Small business audits 2019

For such enterprises, there are shorter inspection periods. Any regulatory body can inspect a small business entity for no longer than 50 hours per year. And for micro-enterprises, the maximum period is 15 hours per year.

For 2 years (from January 1, 2016 to December 31, 2018), the "kids" were provided with supervision holidays. Such a benefit for small companies and the individual entrepreneur established the Federal Law N 246-ФЗ dated 07/13/2015. But this concerned only scheduled inspections. If a complaint is received from a consumer or government agencies have information about the company's violation of the law, the inspectors will come with an audit.

Validity " supervisory holidays"Established by the Federal Law No. 246-ФЗ, which expired at the end of 2018, was extended for 2019 and 2020 by Federal Law No. 480-ФЗ dated 25.12.2018, it was published on the official portal of legal documentation. However, it should be borne in mind that supervisory vacations do not apply to inspections carried out by the method of risk-based control, and this method is used by such departments as the Federal Tax Service, the Ministry of Emergency Situations, FAS, Rosprirodnadzor, Rosalkogolregulirovanie and Rospotrebnadzor. Hence, we can conclude that small business is not exempt from inspections of these departments.

In addition, there will be no supervisory holidays for those enterprises that are engaged in licensed activities - these are:

  • banks;
  • insurers;
  • Private security companies;
  • subsoil users;
  • pharmaceutical companies;
  • carriers

and many others ( full list of 52 points is given in article 12 Federal law from 04.05.2011 N 99-FZ "On licensing certain types activity ").

Small businesses do not need proof of status

Such a company does not need to be separately registered and receive confirmation that your company is. The status is also saved automatically in the future. It is enough that the company or entrepreneur meets the listed conditions. Moreover, even if within one or two years you exceed the established limits, the status of the enterprise will remain. A change in status occurs only when the maximum indicators for the number of employees, the amount of income or shares in the capital are not met for three consecutive calendar years (part 4 of article 4 of the Federal Law No. 209). In the registry, as mentioned above, the first status changes will occur only in 2019. However, for new organizations and individual entrepreneurs, new criteria and procedures for accounting in the register apply.

Small business deposits are now insured

From January 1, 2019, the deposit insurance rule applies to small businesses as well. But in order to be eligible to demand reimbursement of deposits, an enterprise must be entered in the register of small and medium-sized businesses. This is evidenced by the Federal Law of 03.08.2018 N 322-FZ.

On June 4, 2014, Federal Law No. 140-FZ dated June 4, 2014 came into force. This law imposed on state and municipal Customers the obligation to carry out purchases for their needs from the SMP in the amount of at least 15% of the total annual volume of purchases.

The introduction of this rule inevitably entailed the need to attract more participants from the SMEs to participate in procurement, which in turn entailed the need to determine the status of the SME as a procurement participant.

Problem: Due to the presence of uncertainties in the procedure for confirming the status of the SMP in various forms of participation in procurement, Customers often unreasonably refuse to consider applications for participation in the procurement, with reference to the non-compliance of the procurement participant with the requirements for the SMP or indicating as a reason for refusal - “not provision of documents confirming the status of the NSR ”.

Determination of the status of a small and medium-sized business entity

The status of the SME is directly defined 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"(Hereinafter - the Law" On the Northern Sea Route ").

According to this norm, small businesses include organizations and individual entrepreneursthat simultaneously meet the following requirements:

  • the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, public and religious organizations (associations), charitable and other funds in the authorized (pooled) capital (mutual fund) should not exceed 25%, the participation share owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25%;
  • the average number of employees for the previous calendar year did not exceed 100 people;
  • proceeds from the sale of goods (works or services) or the book value of assets does not exceed 400 million rubles

Question: How to determine the status of the SMP, if the organization has just started its activities and has not provided any reporting to the control authorities?

Answer: In the given example, the status of an SME will be determined based on the basic parameters of an entity wishing to declare itself as an SME, taken into account during the period of their activity during the first year. Thus, if, within 1 calendar year from the date of creation of the organization or registration of an individual entrepreneur, none of the subject's indicators goes beyond the above boundaries, then it will be recognized as an SMP.

Question: The company has been operating for 2 years. In the first year of operation, the amount of its proceeds amounted to 300 million rubles, and by the end of the 2nd year, the proceeds amounted to 500 million rubles, while the company corresponded to other indicators of the SMP status. Has the company lost its SMP status while continuing to operate in the 3rd year?

Answer: No, the company has not lost the status of the SMP, since in accordance with paragraph 4 of Art. 4 of the Law on the NSR, the status can be changed only if any of the above indicators go beyond the established boundaries within two calendar years following one after the other.

Forms of attracting SMEs to participate in procurement for state and municipal needs

  • direct participation (when the SMP takes part in the procurement by submitting required package documents);
  • indirect participation, when the winner of the procurement is obliged to attract SMP as a subcontractor in the amount specified by the contract.

Procurement notices often indicate 2 types of information on the NSR:

  • the benefits provided by the NSR;
  • restriction on participation in the procurement of only NSR.

These concepts must be distinguished, since in the first case, SMEs are allowed to participate along with other participants, and they will be given an advantage in the form of the right to conclude a contract only if the parameters of the submitted bids for participation in the procurement coincide. In the second case, the situation is indicated when only SMEs take part in the procurement, and other participants not related to the SMP are not allowed to participate in the procurement.

Question: In what case can the Customer establish a restriction for participation in the procurement of only NSR?

Answer: Such a limitation can be established only if the initial maximum purchase price does not exceed 20 million rubles. If the purchase amount is higher, the Customer will only be able to provide the advantages of the NSR, and is obliged to conduct the purchase without taking into account this restriction to the subject composition of participants.

Ways to confirm the status of the NSR

Depending on the form of attracting SMEs to participate in the procurement, the methods of confirming their status will also differ.

Until the end of March 2014, this issue caused a lot of controversy, but in April 2014 this issue was resolved by the Ministry of Economic Development.

In the Letter of the Ministry of Economic Development of Russia No. 7158-EE / D28 and the FAS of Russia No. АЦ / 13590/14 dated 04.04.2014, it is determined that the participants in the NSR confirm their status by submitting an appropriate declaration. There is no other way to confirm this status in the Procurement Law.

However, with indirect participation, the Customer also checks the involved subcontractor for its compliance with the SMP status, but not through a declaration, but through a request for documents.

Question: What documents can confirm the status of the NSR?

Answer: To confirm each of the above parameters, certain documents are applied:

An exception: in some constituent entities of the Russian Federation, the status of the NSR can be confirmed by a special certificate issued by the authority executive power subject of the Russian Federation. (Such certificates, in particular, were issued by the Government of Moscow).

Together with the specified package of documents, it is recommended to also submit an explanatory note, with arguments for its status of the SMP with a reference to the submitted package of documents. In this case, the risk of unreasonable refusal to recognize you as an SMP will be significantly reduced.

The criteria for qualifying as a small business in 2018 are similar to those in force in 2017. Let's consider in more detail who belongs to small businesses in 2018 and what are the criteria for involving companies in this kind of activity.

Who belongs to small business entities

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 SMEs (small businesses), namely:

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

All of them are obliged to comply with the main and additional criteria for small business, specified in the law 209-FZ. They are related to the fundamental characteristics of the management of any company, namely: the number of employees, the income received and the composition of the authorized capital. On their basis, it is determined whether an organization can be considered small or whether it needs to be ranked among other categories of economic entities. Let's consider what criteria a small business is characterized by in more detail.

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

In 2016, the Resolution of the Government of the Russian Federation "On the limit values \u200b\u200bof income ..." dated 04.04.2016 No. 265 was published. It states that now one of the parameters used to classify a subject as a small business is not revenue from the sale of goods, provision works or services, and a broader characteristic is the 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 remained the same compared to 2015-2016: for small companies, the yield limit is 800 million rubles.

In connection with the entry into force of the new decree 265, we can say that some enterprises will lose their small status and, accordingly, will not be able to take advantage of the benefits of simplified accounting, cash discipline and personnel workflow. 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 businesses

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

  1. First, the average number of full-time staff is calculated.
  2. After that, the average number of part-time personnel is determined.

As for the additional criteria, they include the total percentage of membership of other economic entities in the authorized capital of the entity. First, 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.

The criteria of a small enterprise can also be met by legal entities whose activities are related to intellectual development in different areas, for example, the creation of information databases, industrial designs, etc.

Applied to joint stock companies they can also have the status of a small organization, only in this situation their shares should 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 consider the algorithm for determining the category of a company step by step.

Algorithm

1. Determine the average number of personnel for the past calendar year

Calculated by calculation. The information for the calculation is taken from the information submitted to the tax office. For small businesses, the indicator ranges from 16 to 100 people

2. We calculate the income acquired over the past calendar year from the implementation of all types of activities

Information is taken from last year's tax return. When the modes are combined, income is summed up for each declaration. For small businesses, the value should not exceed 800 million rubles.

3. Determine the percentage of membership of other companies in the authorized capital of the company

1. The percentage of membership of the state, subjects 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 criteria of 2018, it is entered into a special register of small and medium-sized businesses, created on August 1, 2016. At the same time, the organization is not obliged to submit any special information to the tax authorities or perform other actions - it is automatically classified as a small business. FTS employees classify companies as small on the basis of information provided by them in the usual manner, which include:

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

It should be noted that enterprises with the status of small 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 event that it was installed earlier, the management can issue an order to cancel it.
  • The ability to conduct simplified accounting.

See also: When a small business turns into a medium or large

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

  1. If the circumstances are associated with an increase in the percentage of participation in the authorized capital above the maximum value, then the enterprise will lose its small business status. In this case, the moment of transition to the mean or large enterprise the date of making an entry in the Unified State Register of Legal Entities on changes in the authorized capital of the organization is considered.
  2. If the circumstances are related to an increase in the average number of personnel or income from all types of entrepreneurial activity above the limit established by law, the status of small is retained by the enterprise for three years. After the expiration of the mentioned period, a small business 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.

Outcome

To be classified as a small business, 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 the share of participation in the authorized capital. If all the conditions meet the required values, the company 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.