On inclusion in the register of small and medium-sized businesses

What is the small business register

The main issues related to the register of small businesses are regulated by Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.” Therefore, if you want to get general information about the registry, then it makes sense to refer to this article.

In general, the register of small and medium-sized businesses is generalized information about an organization or individual entrepreneur that is classified as small.

How to get an extract from the SMP

Any citizen of Russia can receive an extract about an entrepreneur who is included in the database. To do this, the Federal Tax Service has added three different search methods to the site: regular, advanced and by TIN. To use any method, first of all you should go to the official website (link above).

If we talk about the usual method, then in the search line you should enter the TIN, OGRN, company name or full name of the entrepreneur. After this, just click on “Search”, and the system will highlight the name of the organization.

In order to use the advanced method, you should follow a few simple steps:

1. Under the search bar, click on “Advanced Search”.
2. The user will see a window in which there will be several fields; all those that are necessary must be filled in.
3. Scroll almost to the very bottom of the page.
4. Click on the “Find” button.

After this, the system will also highlight one or more organizations that match the entered data.

In order to find an organization by TIN, you need to perform the first step, as in the advanced method. Next you need:

1. Click on “Search by TIN list”, this button is located at the beginning and middle of the screen.
2. Enter or paste the TIN into the special field.
3. Click on “Find”.

After this, brief information about the entrepreneur will be displayed. In any of the three options, to obtain an extract, you need to left-click on the company name. The browser will download the statement in PDF format.

Creation of a single registry

Previously, registers of small businesses were maintained only at the regional level. That is, each region kept its own register. So, for example, the register of small businesses in Moscow is maintained on the website https://62.117.118.98:8088/msp/.

However, later legislators decided that the data needed to be summarized. And now the Federal Tax Service (FTS) will begin maintaining a unified register of small and medium-sized businesses . The register will contain generalized information from all regions of the Russian Federation.

Unified Register of Small and Medium Enterprises

The database contains information about legal entities and individual entrepreneurs included in the Unified Register of Small and Medium-Sized Enterprises.

The data is presented in 3 types:

• The folder “By main OKVED code” presents SMEs, divided by main OKVED code (see also the table below “TOP 100 OKVED codes”);
• The folder “By region” presents SMEs, broken down by region of the Russian Federation (see also the table below “Number of SMEs by region of Russia”);
• Files: Unified Register of SMEs.csv - complete database
• Unified register of SME entities_add_OKVED.csv - additional OKVED codes for each SME entity
• Unified Register of SMEs - only individual entrepreneurs.csv - only individual entrepreneurs
• Unified Register of SMEs - LLC only.csv - legal entities only

The database is presented in 3 types

Contents of the folder “By main OKVED codes”

Contents of the folder “By region”
TOP-100 OKVED codes (based on the proposed database)

Number of SMEs by region of Russia (based on the proposed database)

Description of the fields of the table/file “Unified Register of SMEs.csv”

For developers: file encoding windows-1251.

What information should be in the registry

The unified (all-Russian) register of small and medium-sized businesses, first of all, is intended to combine all the information that confirms the status of a small or medium-sized enterprise or individual entrepreneur (clause 3, article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ):

• name of the company or full name of the individual entrepreneur;
• TIN;
• location of the company or place of residence of the individual entrepreneur;
• date of entering information about the organization or individual entrepreneur into the register;
• category of small or medium-sized business entity: micro-enterprise, small or medium-sized enterprise;
• a note that the company or individual entrepreneur is newly created or already registered;
• information about OKVED codes from the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs (See “When registering companies or individual entrepreneurs, new OKVED codes are applied”;
• information about licenses of an organization or individual entrepreneur;
• some other data.

Which companies are SMEs in 2020

An SME is a small or medium-sized enterprise that meets the criteria of Federal Law No. 209-FZ dated July 24, 2007 and is included by the tax service in the unified register of SMEs.

SMEs include:

1. business companies (LLC, JSC and others)
2. partnerships and partnerships
3. production and consumer cooperatives
4. peasant (farm) farms
5. individual entrepreneurs

SMEs must meet the following conditions in terms of revenue and headcount:

Medium enterprise

1. Revenue: up to 2 billion rubles per year
2. Employees: 101 – 250 people

The 2020 criteria provide exceptions for light industry companies. This category includes enterprises with a maximum number of 1000 employees instead of 250.

OKVED of such companies must comply with class 13 “Production of textiles”, class 14 “Production of clothing” or class 15 “Production of leather and leather products” of section C “Manufacturing industries”. Income from these types of activities must be at least 70% of the total income of the enterprise.

Small business

1. Revenue: up to 800 million rubles per year
2. Employees: 16 – 100 people

If a small enterprise exceeds the limits in terms of income or number of employees for 3 years in a row, it moves into the medium-sized category.

Microenterprise

1. Revenue: up to 120 million rubles per year
2. Employees: 1 – 15 people

New businesses also fall into this category:

1. newly created LLCs, joint-stock companies with a single shareholder, business partnerships and partnerships, production and consumer cooperatives, peasant (farm) farms. Creation period: from August 1 of the current year to July 31 of the next year
2. newly registered individual entrepreneurs with a similar period of creation
3. Individual entrepreneurs who apply exclusively the patent tax system

Category Definition

The income of an enterprise is determined as the sum of proceeds from sales and non-operating income.

If the company's revenue and headcount meet the conditions of two different categories, the entity category is determined:

1. by the highest value condition
2. for individual entrepreneurs without employees by income
3. for participants of the Skolkovo project without submitting reports on the number of employees

Additional criteria for LLC and JSC

To be included in the unified register of SMEs, the share of participation of foreign companies in the authorized capital of the enterprise must be no more than 49%.

From 2020, this restriction does not apply, provided that the foreign founder is himself a small or medium-sized enterprise and is not registered offshore. The compliance of a foreign company with the criteria of a small or medium-sized enterprise is confirmed by an audit report.

Where to check your SME status

Every year on August 1, as of July 1, the Federal Tax Service, based on data from declarations, the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, creates a register of small and medium-sized enterprises.

You can check the status of SMEs and the category of the company on the Federal Tax Service website rmsp.nalog.ru. There you can also contact support.

If the criteria for classification as a small and medium-sized business are violated for three years in a row, the company may be transferred to another category or excluded from the register.

What will the registry be used for?

The status of a small enterprise gives the organization or individual entrepreneur some advantages and benefits. In particular, small businesses have the right to:

• conduct simplified accounting. In particular, small businesses are not required to comply with the requirements of PBU: 18/02, 2/2008, 16/02, 8/2010, 11/2008;
• submit to the tax office a smaller set of documents as part of the financial statements;
• pay a regional unified tax on the simplified tax system at a reduced rate (if such a rate is established at the regional level);
• refuse to approve and apply local regulations containing labor law norms (See “Local regulations from 2020: changes to the Labor Code of the Russian Federation”);
• avoid non-tax audits (in some cases, “supervisory holidays” apply).

Accordingly, small businesses themselves and regulatory authorities, by logging into the register of small and medium-sized businesses , will be able to check whether the organization or individual entrepreneur has the right to the designated benefits. Also, information that a businessman belongs to a small business may be needed by officials in order to make a decision on the possibility of financing a small business (such programs exist in some regions).

Support measures

The Russian government previously adopted a package of measures to support businesses amid the coronavirus pandemic. Thus, small and medium-sized businesses from the most affected industries will be able to count on a deferment of rent and tax payments, with the exception of VAT. In addition, a moratorium on the bankruptcy of such companies is being introduced, and special loan programs are being launched.

Russian Prime Minister Mikhail Mishustin previously announced that the Russian Ministry of Finance has reserved 1.4 trillion rubles, or 1.2% of GDP, for the first anti-crisis plan to combat coronavirus.

On April 15, Russian President Vladimir Putin, at a meeting with members of the Cabinet of Ministers, demanded that the government begin preparing new measures to support the economy during the pandemic. In particular, small and medium-sized enterprises, by application, will be able to receive 12,130 rubles per month to pay salaries to each employee, while maintaining at least 90% of the number of employees by April 1.

How to stay on the register

At the end of each year, companies or individual entrepreneurs must submit information on the number of employees to the regulatory authorities and report on taxes (submit declarations). Having received this data, tax authorities will know whether an organization or individual entrepreneur has the right to be called a small or medium-sized business. If the company or individual entrepreneur does not provide the specified data, then information about them will be excluded from the register of small businesses . And, as a result, the company or individual entrepreneur will lose the status of a small enterprise and lose the right to benefits and support measures from the state.

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