Tax benefits for small businesses. What benefits can entrepreneurs in the Moscow region receive? Taxes on small businesses

Small businesses may include individual entrepreneurs, peasant farms, production and agricultural consumer cooperatives, business societies and partnerships. The main conditions are the number of employees no more than 100 people, annual income - up to 800 million rubles.

It is clear that it is not easy for such small players in a large business field. In order for them to not only stay afloat, but also develop their potential, the state provides a number of benefits for small businesses.

Administrative benefits

So, small businesses can conduct accounting in a simplified form. The requirements for cash transactions have been simplified; entrepreneurs have the right not to set a cash limit and carry out cash payments without using a cash register.

Employers can also issue fixed-term employment contracts for up to 5 years, but if the number of employees does not exceed 35 people.

Supervisory holidays will continue until December 31, 2018. At this time, almost all non-tax scheduled audits of small companies are cancelled.

In addition, businessmen can count on preferential terms for renting buildings and premises.

Tax benefits

To support small businesses, there are special tax systems with low rates. These are the unified tax on imputed income (UTII), the simplified taxation system (STS), the patent taxation system (PTS), as well as the unified agricultural tax (UST).

In most regions of the Russian Federation, tax holidays have been introduced for small businesses. This means that in the period from 2015 to 2020, first-time registered individual entrepreneurs have the right to work for a certain time (maximum two years) at a zero tax rate. This will allow a businessman at the initial stages to concentrate money as much as possible on the development of his business, and not give it to the state treasury.

Financial benefits

An entrepreneur has the right to claim reimbursement of part of the costs under leasing agreements and payment of interest on loans and borrowings. If you have just decided to open a small business, you are entitled to a payment from the state of up to 500,000 rubles.

In addition, the State Corporation for Small and Medium Enterprises (SMEs), together with the Ministry of Economic Development of the Russian Federation and the Bank of Russia, has developed a Lending Incentive Program. It allows enterprises implementing projects in priority industries to receive a loan in the amount of at least 10 million rubles at a fixed rate of 10.6% per annum for small businesses, 9.6% per annum for medium-sized businesses. The SME Corporation is also ready to provide direct guarantees if there is insufficient collateral to obtain bank loans. As of February 21, 2017, this organization has provided support to more than 5 thousand entrepreneurs in the form of guarantees and guarantees amounting to more than 95 billion rubles. This allowed businessmen to attract financing in the amount of 129 billion rubles.

Entrepreneurs can count not only on financial, but also on information support. The Business Navigator portal was created especially for them. Using this service, on an interactive map in a few steps you can select the optimal type of business in relation to a specific territory, find out the demand for products or services, assess the competitive environment, calculate a business plan, obtain information about all types of federal, regional and municipal support for SMEs and about specialized financial and credit products.

An entrepreneur who decides to take advantage of any financial support can contact the SME Corporation or any bank accredited by the Corporation.

Expert opinions

At one time he asked for government help Alexey Petropolsky, General Director of URVISTA. He was able to buy the leased premises as a priority, without bidding, at a price below the market price. According to him, there are now many benefits for entrepreneurs, but not everyone can take advantage of them. “For example, out of 10 companies that applied for subsidies, only one will ultimately receive them,” says the businessman.

Yuri Savelov, member of the presidium of Support of Russia, also stated that the total number of small businesses simply does not feel any support. “There is a development strategy until 2030, and it has the right things. But it is simply impossible to plan the development of a small business for such a huge period of time. Maximum - for 1-3 years, only then will it bear fruit.” According to the expert, today it is necessary to focus on the future of enterprises that can not only cover the domestic market, but also create products with export potential.

Meanwhile, according to Viktor Ermakov, Public Representative of the Commissioner under the President of the Russian Federation for the Protection of Small and Medium-Sized Enterprises, benefits are absolutely open and available to everyone. Another problem is that sometimes a businessman lacks the knowledge and qualifications to understand them and submit an application correctly. To do this, you need to hire a specialist, undergo training or get free consultations. Also, the root of the problems may lie locally - in the constituent entities of the Federation. “Unfortunately, there are incompetent leaders who build bureaucratic barriers or are aimed at squeezing out residual rent. This is where the humiliated and insulted appear, and what was intended as good can turn into harm.”

According to experts, the most important thing for an entrepreneur is to be sure that the rules of the game will not change dramatically. Small businesses can develop successfully, but only in conditions of stability and predictability.

With the introduction of tax holidays in 2015, many people have an incentive to open their own business in order to experience the benefits of the new benefit. However, This relief does not apply to everyone. In order to comply with all the nuances, it is worth considering who will be affected tax holidaysin 2017 in Russia

and what criteria a business must meet to be fully or partially tax exempt. The holidays extend until 2020 and are valid for the first two years of operation. They are relevant only for individual entrepreneurs who have opened their own business for the first time. Moreover, they did this not only after the document approving the main directions of the state’s tax policy came into effect, but also after the adoption of a local law in the region of residence. In addition, if once before a citizen had already opened a IP

There is also such a criterion as the field of activity in which entrepreneurial activity is carried out. It could be:

The science
Production
Social services

Specific types of activities for which the benefit applies are determined by regional legislation. Therefore, a citizen should first of all contact local authorities and find out whether the relevant regulatory act has been adopted in the territory of his place of residence and whether his business will fall under the requirements established by law.

The next important point is the taxation system that a citizen applies to business income. It can be either simplified or patent. For both options, at the local level, a restriction regarding the number of employees can be adopted and the level of maximum income that a businessman receives while engaging in preferential activities can be established.

If the business is on a “simplified” basis, the rule applies that at least 70% of the total income must come from preferential income. The tax exemption applies only to simplified tax system

, while, as a general rule, fixed contributions are paid for oneself, deductions are made for employees, and other taxes are paid.

Related news:Despite the fact that the relaxations were initially provided for, they do not apply tax holidays for LLCs in 2017. This, according to many businessmen, is not entirely fair, because a share IP 20% hits less all small businesses. However, the state, due to budget limitations, is obliged to create very clear criteria for identifying beneficiaries. Moreover, from a risk point of view, OOO This, according to many businessmen, is not entirely fair, because a share more protected. And here

risks all the property belonging to him, down to the most necessary items. Tax exemption will be a significant savings and at the same time a certain protection. There will be no holidays for organizations, even the smallest ones.

Vacation period According to the Tax Code of the Russian Federation, holidays are valid for two periods, which the Tax Code of the Russian Federation called tax periods. If we talk about the simplified tax system, this is two calendar years. In this case, the tax period is determined by the beginning of the year and its end. That is, if an individual entrepreneur is registered in November, the end of the first tax period will still be 31th of December

. Therefore, it is better to open a business at the very beginning of the year in order to be able to spend as much time as possible during the holidays. For the benefit is valid for two continuous tax periods (no more than 2 years). The tax period here will be the validity period of the patent. And if it is less than a year, then the benefit may end much earlier than two calendar years have passed. This is not entirely beneficial for short-term patents.

IMPORTANT: Even if an individual entrepreneur is granted benefits, the entrepreneur should keep tax records. After all, the right to a benefit may be lost and then there will be a need to pay tax under normal conditions. If income and expenses are not taken into account, it will be extremely difficult to restore the picture and make the correct calculation, which can result in severe fines.

Tax holidays for individual entrepreneurs in 2017 for Moscow types of activities

Not all regions of the country have tax holidays. But the capital was no exception. A corresponding legislative act has been adopted in Moscow March 25, 2015. A limit on the number of employees has been established This, according to many businessmen, is not entirely fair, because a share– this number should not exceed 15 employees. A fairly extensive list of activities eligible for benefits has also been approved. For simplified tax system This:

scientific developments, research
sports activity
education
healthcare
social services

As for the production sector, this includes clothing, food, drinks, toys, sporting goods, equipment (including medical), furniture, leather goods, cars, various products (wooden, metal, rubber, plastic, fur and etc.)

When taxing, 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's average number of employees (does not apply to individual entrepreneurs without employees),
the amount of income for the previous 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, it is now necessary to take into account the average number of employees, which does not include external part-time workers and employees under GPC contracts;
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 over 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 enterprises 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.

In Russia, one of the main problems for many small business owners is the lack of financing (for example, savings on personnel and advertising), which in turn affects its development. Many people don’t even know that in the Russian Federation there is support for small businesses, designed to reduce the financial burden when accounting for personnel, reduce tax payments, etc. You will learn about what benefits small businesses can count on from our article.

But before you find out about government support measures, you need to find out whether your business meets certain criteria by which it can be classified as an SME.

The income of SMEs is strictly regulated and should not exceed the limits specified in Government Decree No. 265 dated April 4, 2016. In 2017, it is necessary to calculate not only profit from sales, but also all income for tax accounting, and only after that you will be able to understand whether your company belongs to the category of small business.

Firstly, for a company to be considered small it is necessary:

have income less than 800 million rubles. in year;
the total number of personnel should not exceed 100 people.

Secondly, the total share of investments in the authorized capital of your organization from other companies should not exceed the following numbers:

up to 25% for government entities, religious and public organizations, as well as various types of funds;
up to 49% for legal entities (LLC, OJSC, etc.), including foreign companies;

For legal entities that themselves belong to SMEs, these restrictions are lifted.

In August 2016, it was launched, which uses statistical reporting data. Any citizen can use this register; to do this, you need to go to the website of the Federal Tax Service (FTS). They usually visit it to check the correctness of the information about a particular business indicated in it. To view the data, you need to indicate the full name of the individual entrepreneur, or the name of the company, OGRN, INN or OGRNIP.

This data bank on SMEs is very important, because if your company or enterprise is included in it, it gives you a chance to take advantage of specific benefits that are intended for small businesses. And if you check the data, you did not find information about your organization or the information provided is incorrect, then make sure that it is corrected. To do this, complete and submit an application, providing correct information.

Tax holidays

If an individual entrepreneur opens for the first time (closed and then open individual entrepreneurs do not participate), then they have the opportunity to take advantage of a benefit that will exempt them from paying taxes for a certain period (tax holidays). This support from the state was developed at the right time, during the period of the ongoing economic crisis - January 1, 2015. Tax holidays, as legislators say, should ensure an increase in the share of new business openings against the backdrop of a general decline in the Russian economy.

The Government of the Russian Federation approved Federal Law No. 477 of December 29, 2014, which defines the period during which individual entrepreneurs registered for the first time have the right to enjoy zero tax rates until the end of 2020. To qualify for the zero rate, an entrepreneur must meet the following criteria:

tax regime of PSN or simplified tax system;
the scope of activity of the individual entrepreneur belongs to the industrial, scientific or social category;
a zero interest rate applicable to work, goods or services, which in the aggregate must be at least 70% of the total income of the enterprise.

Important! The effect of tax holidays cannot be more than two tax periods from the date of registration of the individual entrepreneur.

The regional government of the constituent entities of the Russian Federation has the right to introduce additional categories of activities that will be subject to tax benefits, and they can also extend or shorten the duration of the holidays. Therefore, an entrepreneur, depending on the region, can count on one to two years of vacation. Also, regional legislators can limit the maximum number of average number of employees or the maximum amount of income.

Before claiming your right to benefits, you need to check with the relevant authorities what criteria an individual entrepreneur must meet to participate in the program. For example, in the Novgorod region, from August 1, 2016, holidays began to extend to the following areas of activity that were previously not on the list:

repair of personal and household items;
laundries including dry cleaners;
hairdressing services (beauty salons);
funeral services.

In the Moscow region (excluding Moscow), tax holidays were set until 2018. But as the chairman of the regional parliament, Igor Bryntsalov, said at a press conference at RIAMO, “The Moscow Regional Duma plans to extend tax holidays for individual entrepreneurs until 2021,” he said. So stay tuned for changes.

Statistics: Guarantee support for small and medium-sized businesses

Bill on “supervisory holidays”

“Supervisory Holidays” is a temporary measure that will only apply from 2015 to 2018. During this time period, state (federal and regional) and municipal regulatory authorities are required to limit themselves in conducting scheduled inspections of micro and small enterprises.

Important! This support from the state in the form of “supervisory holidays” applies to registered or already established businesses that do not have significant violations of the law. Also, this relaxation does not apply to companies operating in the social, healthcare and educational sectors.

In addition to the above, vacations are not provided for the categories of state control specified in Federal Law No. 294, Part 6, Art. 26.1 dated 12/26/2008.

If a business owner finds himself in the register of scheduled inspections, he can send a corresponding application to the supervisory control authorities to exclude himself from this list, only on the condition that the inspection is illegal. The official reviewing the application must make a decision on it within 10 days from the date of its adoption. If the decision is positive, the inspection will be canceled and deleted from the inspection register. So that the unexpected arrival of supervisory authorities does not come as a surprise to the entrepreneur, he must “monitor” the consolidated annual inspection plan, which is publicly available on the website of the Prosecutor General’s Office of the Russian Federation.

Also, legislators have significantly reduced the time frame for checking the activities of small businesses; Article 13 of Federal Law No. 294 states:

the inspection should be conducted no more than 50 hours per year (this is the total time period allocated to each supervisory agency);
if the inspection is unscheduled, it should not exceed 20 working days for each department.

What tax incentives are available at the regional level?

This support measure is being introduced by local governments. And a businessman should find out the latest information on his own by visiting the entrepreneurship support center in person, or by going online to their website. So, for example, for Moscow businessmen who own a small company, they have the right to declare a benefit expressed in a tax deduction on property equal to 300 square meters of area at cadastral value (this provision is contained in Law No. 64 of Moscow dated November 5, 2003. ).

Krasnodar entrepreneurs operating under the simplified taxation system and whose activities relate to the social, industrial and scientific spheres, in addition to tax holidays, are provided with preferential regional tax rates. For enterprises whose taxes are calculated according to the “income minus expenses” scheme, a 5% tax rate has been in effect since the beginning of 2016; if the scheme is “income”, then 3% (Law of the Krasnodar Territory dated November 30, 2015 No. 3279-KZ).

Federal benefits for small businesses

In addition to the main benefits listed above, entrepreneurs at the federal level can qualify for additional assistance from the state in the form of subsidies, preferential rent and other support, which we will discuss below.

What subsidies can a small business entity count on?

Since April 15, 2014, small businesses have been able to receive a subsidy from the state provided for by Decree of the Government of the Russian Federation No. 316. Entrepreneurs planning to submit documents to receive a subsidy can familiarize themselves with the list of documents required for this there. Following Order No. 129-r of January 28, 2017, the state allocated a total of about 7.5 billion rubles for subsidies over the 7 months of this year.

The most accurate information related to all the nuances of receiving a subsidy is provided in full by the official Internet resources of various government agencies dealing with business issues. These include websites of regional administrations, official websites of various centers that provide assistance to entrepreneurial activities, etc. For example, entrepreneurs who are just starting their activities, as well as entrepreneurs whose registration period has already exceeded 2 years, can find out about subsidies on the website of the DNPP (Department of Science, Industrial Policy and Entrepreneurship of the City of Moscow).

For example, subsidies provide for covering expenses of a starting individual entrepreneur in Moscow, such as:

costs associated with renting office space;
purchase of necessary materials, as well as production raw materials;
formation of new jobs and their equipment;
purchasing software with a license;
as well as other basic needs (cars are not taken into account).

The subsidy can reach half a million rubles. An entrepreneur planning to appeal a subsidy can find on the DNPP website a detailed description of the terms of the subsidy, the process for receiving it, as well as the document forms that he will need to go through the appeal procedure.

If the period from the date of registration of an individual entrepreneur has exceeded the 2-year mark, then the entrepreneur has the right to much larger subsidies, including, for example:

return by the state of the share of expenses for the formation, optimization and expansion of the production process based on the introduction and industrial development of the achievements of science and technology;
return of credit interest, etc.

To estimate the size of the subsidy, we can give here as an example the return of part of the expenses for paying interest, the loan of which was received for the purpose of creating and increasing technology parks. The size of the subsidy in this case can be up to a third of a million rubles.

Simplified personnel records

From 01/01/2017, small businesses receive some relief in the form of an exemption from drawing up a set of rules for the work schedule of the enterprise, as well as the system for issuing wages, bonuses, etc. This simplification came into force on 01/01/2017, based on Federal Law No. 348-F3 from 07/03/2016.

Labor contracts concluded based on the type of enterprise must include provisions based on labor legislation, this is necessary to regulate labor interaction.

Every micro-enterprise must begin to record personnel from the moment it becomes a small business. A period of 4 months is allotted for the approval of all personnel documents necessary for maintaining records.

Accounting and reporting

This simplification does not apply to individual entrepreneurs, for whom accounting is not mandatory anyway, but this privilege is quite significant for small businesses. Information from the Ministry of Finance of the Russian Federation N P3-3/2015 provides a detailed list of benefits provided under this law.

Procurement area

The strategy for the development of small and medium-sized businesses in the Russian Federation until 2030, approved by Order No. 1083-r dated 06/02/2016, provides for a gradual increase in the volume of direct purchases from SMEs by state-owned companies to as much as 25% from the beginning of next year. However, in accordance with the Decree of the Government of the Russian Federation of August 19, 2016 No. 819, from 01/01/2018 the volume of purchases will increase to only 15%.

Small and medium-sized businesses today receive from state-owned companies 10% of all orders at special auctions (volume up to 200 million rubles), the percentage of the total volume of orders should be 18%.

It is worth noting that in accordance with 44-F3, small businesses receive a number of preferences. When conducting electronic auctions, various competitions and when requesting proposals, where only small and medium-sized businesses participate in procurement, the contract security requirement may not be established by the customer, as noted in Resolution No. 182 of March 11, 2016. Also, Part 8 of Article 30 of the Federal Law of April 5, 2013 No. 44-F3 provides for payment by the customer for goods and work within a period not exceeding 30 days from the day the acceptance documents were signed.

According to Decree of the Government of the Russian Federation of December 11, 2014 No. 1352, small businesses also receive other benefits provided for under 223-F3. For example, the customer is obliged to accept and post in the Unified Information System a list of purchases that are made exclusively from SMEs. In this case, the annual volume of purchases should not exceed the norm of 10%. The supplier is obliged to provide the customer only with a declaration certifying his status.

Preferential rent

Regional governments can sign lease agreements with small businesses for a period of up to 5 years on preferential terms. Small businesses have the right to purchase rental property until July 1, 2018.

Despite the fact that the rent was increased by the government to 4,500 rubles/sq.m. per year, according to the Decree of the Moscow Government of December 2, 2016 No. 812-PP, “Opora Rossii” nevertheless achieved the preservation of this preference regarding the rental of property for entrepreneurs from Moscow.

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Small businesses in Russia enjoy special benefits intended only for them. The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a decrease in social tension. What does the definition of “small businesses” mean and who belongs to them in 2019?

A small business entity is a Russian commercial organization or individual entrepreneur that aims to make a profit. Also included in this category are:

peasant (farm) farms;
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 are SMEs?

The criteria for classification as 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, defined by law dated July 24, 2007 N 209-FZ in Article 4. Let’s consider these criteria taking into account innovations.

Thanks to the amendments made to Law No. 209-FZ, more 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 small enterprises.

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

The period during which a businessman continues to be considered a SME has been extended, even if he has exceeded the permissible limit on the number of employees or revenue received. Before 2016 it was two years, and now it’s 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 where the status of a small enterprise is lost due to reaching the previously existing limit of 400 million rubles, because it is lower than what is currently established? The Ministry of Economic Development believes that after the entry into force of Act No. 702 of the Government of the Russian Federation dated July 13, 2015, such an enterprise can return to the status of a small one if annual revenue does not exceed 800 million rubles.

State Register of SMEs

Since mid-2016, the Unified Register of Small and Medium Businesses has been in effect. The portal of the Federal Tax Service contains a list that includes all 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 Individual Entrepreneurs and tax reporting.

The following mandatory information is publicly available:

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

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

about manufactured products and their compliance with the criteria of innovative or high-tech;
on the inclusion of SMEs 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 must log in to the information transfer service using an enhanced qualified electronic signature.

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

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

What does the status of a small business give?

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

ensure exit from the shadows and self-employment of persons providing services to the population, engaged in small-scale production, working as freelancers;
create new jobs and reduce social tension in society due to the growth of the population’s well-being;
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 production that does not require significant costs.

The easiest way to achieve these goals is to make the state registration procedure simple and fast, reducing administrative pressure on business, and reducing the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a positive effect on the activities of start-up entrepreneurs.

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

Tax benefits. Special tax regimes (STS, UTII, Unified Agricultural Tax, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to further reduce taxes on UTII (from 15% to 7.5%) and on simplified taxation system 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 registered for the first time after the regional law came into force have the right not to pay tax at all for two years under the PSN and simplified taxation system regimes.
Financial benefits. This is direct financial government support in the form of grants and gratuitous subsidies issued as part of a nationwide program valid 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).
Administrative benefits. This refers to such relaxations as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), and the opportunity to draw up fixed-term employment contracts with employees. When participating in government procurement, there is a special quota for representatives of small businesses - at least 15% of the total annual volume of purchases must be made by state and municipal institutions from them. When receiving loans, government guarantors for small businesses act as guarantors.