Classification of enterprises as small entities. A microenterprise is a small business entity

In 2019, Government Decree No. 265 on the maximum values ​​of income from business activities is in force. It specifies income limits for small and medium-sized businesses. Previously, sales revenue was assessed to determine whether a company met the criteria for such an enterprise. The broader concept of “business income” is now used.

So, in accordance with Decree of the Government of the Russian Federation dated April 4, 2016 N 265, not only sales revenue is taken into account, but all tax accounting income.

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.

Companies and entrepreneurs are considered small business representatives, regardless of the tax regime, if they meet the conditions. These can be companies and individual entrepreneurs on the simplified tax system, 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. We present the criteria in table form:

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 shares in the authorized capital, Federal Law No. 209 of 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 apply the latest technologies developed by their founders - budgetary or scientific institutions;
• companies whose founders are included in the government list of persons providing state support for innovation activities.

But income for the past tax period is estimated based on tax returns.

Separately, it should be noted that the Federal Tax Service, in letter dated August 18, 2016 N 14-2-04/0870@, explained what criteria it uses when entering information about business entities into the register of small and medium-sized enterprises. Tax officials indicated that the updated criteria for classifying economic entities as small and medium-sized enterprises (SMEs), established by Federal Law No. 408-FZ of December 29, 2015, will be taken into account when entering 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

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

• information about income;
• 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.

In order to be included in the register, managers of small companies and entrepreneurs do not need to do anything. Access to the register of SMEs can be obtained on a special page of the Federal Tax Service website. In order to check whether information about your business is in the unified register of SMEs, just enter the INN, OGRN, OGRNIP, company name or full name of the individual entrepreneur (one or the other) in the search bar.

By voluntary application, you can supplement the information: inform about your products, concluded contracts, participation in partnership programs.

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

Organizations and entrepreneurs whose information is not in the register will be deprived of the opportunity to use the benefits provided for SMEs.

Benefits for small businesses in 2019

Small companies and individual entrepreneurs that fall under the listed criteria will enjoy certain benefits in 2019.

• They may not set a limit on cash held at the cash desk (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014). For storing cash in the cash register over a certain amount, a fine is provided under Art. 15.1 Code of Administrative Offences. Small businesses can keep any amount of money in the cash register. True, if the cash limit was previously established at the enterprise, then it must be canceled - an appropriate order must be issued. An order can be issued at any time - this type of enterprise has this right.
• They can conduct simplified accounting (clause 4 of article 6 of Federal Law No. 402). For individual entrepreneurs, this benefit is not relevant, since they are already exempt from the obligation to maintain accounting. But a company has the right to charge depreciation once a year, and not every month. Material production costs should be written off in full immediately, rather than as they are used. Each PBU lists simplified accounting methods used by beneficiaries. Micro-enterprises can even conduct accounting using the continuous method of recording business transactions.

Important! Accounting benefits do not apply to joint-stock companies and LLCs with income over 800 million rubles, since auditing is mandatory for these companies.

• Exempted from annual continuous statistical observation (such observation is carried out once every five years, in between - selective).
• They have the right to turn to regional authorities for subsidies and investments - for those receiving special regimes, regions reduce tax rates. Also, property tax benefits are provided for small businesses at the regional level.
• Subjects of such businesses have a pre-emptive right to purchase state and municipal real estate that is leased from them (Federal Law No. 158 of June 29, 2015).
• They have preferences in the public procurement system.
• Micro-enterprises have the right to fully or partially refuse to adopt local regulations, such as internal regulations, shift schedules, bonus provisions, etc. But in this case, the employer includes all the necessary conditions in the employment contract with the employee. Such employment contracts must be concluded in a standard form, which is approved by Government Decree No. 585 of August 27, 2016. 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 micro-enterprises in a separate article.

Small Business Inspections 2019

For such enterprises, reduced inspection periods apply. Any regulatory authority 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 granted supervisory holidays. This benefit for small companies and individual entrepreneurs was established by Federal Law No. 246-FZ dated July 13, 2015. But this only applied to scheduled inspections. If a complaint is received from a consumer or government agencies have information about a company violating the law, inspectors will come with an audit.

The validity period of the “supervisory holidays” established by Federal Law No. 246-FZ, which expired at the end of 2018, was extended for 2019 and 2020 by Federal Law No. 480-FZ of December 25, 2018, it was published on the official portal of legal documentation. However, it must be borne in mind that supervisory holidays do not apply to inspections carried out using the risk-based control method, and this method is used by such departments as the Federal Tax Service, the Ministry of Emergency Situations, the Federal Antimonopoly Service, Rosprirodnadzor, Rosalkogolregulirovanie and Rospotrebnadzor. From this we can conclude that small businesses are not exempt from inspections by 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 (a full list of 52 points is given in Article 12 of the Federal Law of May 4, 2011 N 99-FZ “On licensing of certain types of activities”).

Small businesses do not require status confirmation

Such an enterprise does not need to be separately registered and receive confirmation that your company is one. 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 capital are not observed for three consecutive calendar years (Part 4 of Article 4 of Federal Law No. 209). In the register, as mentioned above, the first status changes will occur only in 2019. However, for new organizations and individual entrepreneurs, new criteria and registration procedures in the register apply.

Deposits of small enterprises are now insured

From January 1, 2019, the deposit insurance rule also applies to small businesses. But in order to have the right to demand compensation for deposits, the enterprise must be entered in the register of small and medium-sized businesses. This is stated by Federal Law dated August 3, 2018 N 322-FZ.

We will tell you what the criteria for a small business will be from August 1, 2016. The table posted in the article will show which companies will continue to benefit from small business benefits

What are the criteria for a small business in 2016?

Small enterprises can be commercial organizations, individual entrepreneurs, consumer cooperatives and farms (Article 4 of the Federal Law of July 24, 2007 No. 209-FZ).

Whether a particular business entity fits the definition of “small business” in 2016 is determined by several parameters.

Revenue from sales of goods, works, services(excluding VAT). For microenterprises - no more than 120 million rubles, and for small enterprises - within 800 million rubles. (Resolution of the Government of the Russian Federation of July 13, 2015 No. 702).

Average number of employees. For microenterprises - no more than 15 people, for small enterprises - 100 people (clause 2, part 1, article 4 of Law No. 209-FZ).

Share of the founders in the authorized capital. The share of organizations that do not belong to small and medium-sized businesses is no more than 49 percent, the share of the state, public and religious organizations and foundations is no more than 25 percent. About this - paragraph 1 of part 1 of article 4 of Law No. 209-FZ.

The limitation on the size of participation in the authorized capital does not apply to:

1. For companies implementing the results of intellectual activity (computer programs, inventions, know-how, etc.). Two conditions:

• the founders are universities and scientific institutions that are budgetary or autonomous;
• The founders own exclusive rights to the results of intellectual activity.

2. Companies whose founders are on the government list of organizations providing state support for innovation activities.

3. Skolkovo residents.

The criteria for a small enterprise from August 1, 2016 (table) clearly demonstrates the differences between micro and small enterprises.

Small businesses no longer meet the criteria: consequences

Let's say a company finds that it no longer meets the small business criteria in 2016 for revenue and headcount. This does not mean that it is no longer entitled to benefits for small enterprises. A company will lose its status as a small enterprise only if the maximum values ​​for revenue and number of personnel exceed the normative values ​​for three years in a row. This is stated in Part 4 of Article 4 of Law No. 209-FZ.

How the criteria for a small business will change from August 1, 2016

The criteria for a small business will not change significantly from August 1, 2016 (table below). Otherwise, only the income limit will be considered.

See for yourself. From January 1 to July 31, 2016, revenue from the sale of goods (work, services) is determined for small businesses. From August 1, 2016, you will have to look at income for all types of activities, and take the calculation rules from the Tax Code of the Russian Federation. This procedure is established in Decree of the Government of Russia dated April 4, 2016 No. 265.

Small business criteria from August 1, 2016 (table)

* The maximum value of the share of founders in the authorized capital for micro-enterprises and small enterprises is the same: 25 percent - the share of the state, public and religious organizations, 49 percent - for other organizations that are not small.

To make a decision on choosing a form of running your own business, you need to know about all the types of benefits that current government regulation provides to different types of enterprises.

For businesses that can be classified as small enterprises, tax and other benefits are provided, and permission is given to apply a simplified accounting procedure.

To begin with, an accountant needs to know that a small enterprise is not a separate organizational and legal form, but a set of business criteria:

• amount of income,
• number of employees,
• participation shares in the authorized capital of an enterprise in Russia, regions of the country, municipalities.

Small enterprise - eligibility criteria

Small businesses are usually created in the form of an LLC. Small enterprises, if they meet the necessary requirements, also include individual entrepreneurs and peasant farms.

The aspects by which a business is considered small often change. The last changes to date took place in 2008. Connected with the economic policy of the state and the level of inflation.

So in 2014, an organization will be recognized as small if:

1. the state share of participation in its authorized capital is not higher than 25%;
2. it was not formed during the reorganization or privatization of a state-owned enterprise;
3. profit from production or provision of services for the past year does not exceed 400 million rubles;
4. the average number of employees of the enterprise over the past year is no more than 100 people.

The criteria for determining the amount of profit are determined, as a rule, by the Tax Code of the Russian Federation. When calculating the number of employees, all employees are taken into account, including those hired under civil contracts and in branches.

A newly formed legal entity can be registered with the inspectorate as a small enterprise immediately after creation and within a year from the date of creation (subject to meeting the criteria for income and number of employees).

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An existing business must meet the above criteria for at least 2 consecutive years preceding the year of application.

New organizations must submit an application within a month from the date of their registration, existing ones - no later than December 31 of this year in order to have a chance to take advantage of the benefits from January 1 of the new year.

A small enterprise can choose to apply both the regular form of taxation and the simplified taxation system or UTII

In addition, a small enterprise can choose the agricultural taxation system (UST) if it meets the requirements for the type of business, and the production of agricultural products is its main type of business.

Benefits for small businesses

The state helps small businesses with numerous benefits.

As a rule, city administrations provide preferential rates for renting premises from the city, benefits on regional taxes and fees.

Any subject of the federation has the right to decide for itself which of the taxes assigned to it will provide benefits to small businesses.

What is also important is that small businesses have the right to accelerated depreciation of basic assets (machines, real estate, other equipment), which allows them to reduce the overall amount of taxation.

There are also benefits for value added tax on leasing transactions.

For small businesses, there is a simplified system for purchasing leased real estate, established by Federal Law No. 159-FZ.

Small businesses pay taxes in accordance with Ch. 26.2 of the Tax Code of the Russian Federation, if they chose this particular system. As noted above, a small enterprise can remain on the general taxation system.

This is important in cases where the counterparty insists on the need to work with the VAT payer and partially reduce its costs for paying this tax.

Here you always need to choose, and if you plan to work primarily with such clients, then you don’t have to resort to a simplified system.

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Although it is quite profitable and convenient. Under it, no income tax, property tax or VAT are paid, excluding that paid when importing products.

Personal income tax and social tax are subject to repayment in full

Income tax is replaced by one of two forms of income tax payment:

• on net income
• on income minus costs.

In the first case, 6% of all income must be paid, in the second, 15% of the difference between profits and costs is paid.

Not all types of expenses are considered expenses, but only some, defined by the Tax Code and named as a separate line. There, a closed list and the definition of “other expenses” are not used. Inspections always very carefully check the admissibility of different types of costs.

It is allowed to change the object of taxation no more than once a year. When setting it for the next year, the application to the tax office must be submitted no later than December 20 of the current year.

Accounting statements in small enterprises, accounting features

Small enterprises, within the framework of the simplified taxation system, use the cash method of calculating income.

That is, money is taken into account in accounting when it is received at the cash desk or into a current account, and not when it is accrued or issued an invoice.

Taxes are paid using the advance method. The advance payment is sent to the budget no later than the 25th day of the month from the beginning of the quarter.

It is calculated based on information from the previous tax period. At the end of the quarter, a recalculation and the necessary additional accrual occurs.

If the advance payment exceeds the actual payment due, the difference is offset against payment for future periods

Accounting statements are submitted once a year, at the end of the first quarter of the year following the reporting one.

The possibility of using a simplified taxation and reporting system for small businesses is a single benefit defined at the federal level.

Small enterprises, Medium-sized enterprises, Micro-enterprises - business entities (legal entities and individual entrepreneurs) classified in accordance with the conditions established by the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" as small enterprises , including micro-enterprises and medium-sized enterprises.

In regulations, small enterprises are referred to as small businesses, and medium-sized enterprises as medium-sized businesses.

A comment

The concepts of Small enterprises, Medium enterprises, Microenterprises were introduced by Federal Law dated July 24, 2007 N 209-FZ “On the development of small and medium-sized enterprises in the Russian Federation.” The main criteria for classifying enterprises into the appropriate category are indicated in the table:

Condition	Microenterprise	Small business	Medium enterprise
Total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable and other foundations in the authorized capital	No more than 25%	No more than 25%	No more than 25%
Total share of participation of foreign legal entities and (or) legal entities that are not small and medium-sized businesses	No more than 49%	No more than 49%	No more than 49%
organizations for the previous calendar year	Up to 15 people	Up to 100 people	Up to 250 people
Income for the previous calendar year (excluding VAT)	No more than 120 million rubles.	No more than 800 million rubles.	No more than 2 billion rubles.

More details:

Small enterprises, medium enterprises, microenterprises include organizations and individual entrepreneurs that meet the criteria established by Art. 4 of the Federal Law of July 24, 2007 N 209-FZ:

Thus, the same enterprises are exempted from accounting for temporary and permanent differences, permanent and deferred assets and liabilities in accounting.

Changing accounting policies in accounting

In case of changes in accounting policies, the law requires that these changes be reflected retrospectively, that is, for all reporting periods, indicate the impact of the changed accounting method on the resulting reporting indicators (except for cases where the change in accounting policy is related to a legal requirement). This rule is burdensome in terms of accounting labor costs. It is established by clause 15 of the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008). Small businesses, except issuers of publicly offered securities, as well as socially oriented non-profit organizations have the right to reflect in their financial statements the consequences of changes in accounting policies that have had or capable of having a significant impact on the financial position of the organization, financial results of its activities and (or) cash flow, promising(except for cases when a different procedure is established by the legislation of the Russian Federation and (or) a regulatory legal act on accounting), clause 15.1 (PBU 1/2008).

Cash limit

Individual entrepreneurs and small businesses may not set a cash balance limit (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”) .

This means that individual entrepreneurs and small businesses can keep cash balances in the cash register in any quantity.

Other benefits

Small and micro-enterprises are provided with various forms of government support (subsidies, preferential rent, etc.). Most of these benefits are provided for by regional legislation.

By agreement of the parties, a fixed-term employment contract can be concluded with persons entering work for employers - small businesses (including individual entrepreneurs), the number of employees of which does not exceed 35 people (in the field of retail trade and consumer services - 20 people). This rule is established by Art. 59 of the Labor Code of Russia. For the use of a fixed-term employment contract by other employers, there are certain restrictions established by the same article of the Labor Code of the Russian Federation.

Accounts and deposits in small business banks are covered by state deposit insurance - Art. 5 of the Federal Law of December 23, 2003 N 177-FZ “On insurance of deposits in banks of the Russian Federation”. The corresponding changes were made by Federal Law dated August 3, 2018 N 322-FZ.

Tax benefits

The Tax Code of the Russian Federation does not directly establish benefits for small enterprises. Possibilities have been established for tax benefits (for example, the use of a simplified taxation system, a patent taxation system) for small businesses, but there is no link specifically to the term “small enterprise”.

Regional laws may establish additional tax benefits in relation to regional and local budgets.

Example

Moscow City Law No. 64 of November 5, 2003 “ON PROPERTY TAX OF ORGANIZATIONS” establishes a benefit (Article 4.1.):

1. The tax base is reduced by the cadastral value of 300 square meters. meters of area of ​​real estate per taxpayer in relation to one object at the taxpayer’s choice, while simultaneously meeting the following conditions:

For small and medium-sized businesses, individual entrepreneurs, and legal entities, as well as their employees, for the first time an administrative offense has been committed, an administrative penalty in the form of an administrative fine is subject to replacement with a warning in the presence of circumstances provided for in Part 2 of Article 3.4 of the Code of Administrative Offenses, with the exception of cases provided for in Part 2 of the Article. 4.1.1. Code of Administrative Offences.

If an administrative penalty in the form of an administrative fine is replaced with a warning, the additional administrative penalty provided for in the relevant article of Section II of this Code or the law of a constituent entity of the Russian Federation on administrative offenses is not applied (Part 3 of Article 4.1.1 of the Code of Administrative Offenses).

Part 2 of Article 3.4. Code of Administrative Offenses defines:

A warning is established for administrative offenses committed for the first time in the absence of causing harm or a threat of harm to the life and health of people, objects of flora and fauna, the environment, cultural heritage sites (historical and cultural monuments) of the peoples of the Russian Federation, state security, threats of natural emergencies and technogenic nature, as well as in the absence of property damage.

Part 2 of Article 4.1.1. Code of Administrative Offenses defines:

Administrative punishment in the form of an administrative fine cannot be replaced by a warning in the event of an administrative offense provided for in Articles 14.31 - 14.33, 19.3, 19.5, 19.5.1, 19.6, 19.8 - 19.8.2, 19.23, parts 2 and 3 of Article 19.27, Articles 19.28 , 19.29, 19.30, 19.33 Administrative Code.

Small business entity - the criteria for 2018-2019 represent legally defined conditions under which organizations and private entrepreneurs can be classified in this category. We will tell you in our article what criteria small or medium-sized businesses (hereinafter referred to as SMEs) must meet.

Legislation regulating issues of small and medium-sized businesses, criteria for classification as such in 2018 - 2019

Relations in the field of SME development are regulated by the provisions of the Law “On Development...” dated July 24, 2007 No. 209-FZ. Clause 1 of Article 4 of the said regulatory act establishes that SMEs include persons (economic entities, partnerships, production cooperation companies, agricultural farms and individual entrepreneurs) who have passed state registration in accordance with current legislation and meet a number of requirements.

The list of conditions, compliance with which gives the right to belong to SMEs, is established in clause 1.1. Art. 4 of Law No. 209-FZ and consists of 4 indicators (we will talk about them a little later).

In addition to the basic regulatory act, the package of documentation in the field of application of indicators of relevance to SMEs includes other acts and letters, including:

• letter of the Federal Tax Service of Russia dated August 18, 2016 No. 14-2-04/0870@;
• rules approved by Decree of the Government of the Russian Federation dated December 8, 2014 No. 1335;
• Decree of the Government of the Russian Federation “On the limit...” of November 22, 2017 No. 1412;
• Decree of the Government of the Russian Federation “On Limits...” dated 04.04.2016 No. 265.

In addition, judicial practice helps resolve this issue, for example:

• Resolution of the 9th Arbitration Court of Appeal dated July 19, 2017 No. 09AP-20234/2017 in case No. A40-227420/16;
• ruling of the Supreme Court of the Russian Federation dated October 19, 2017 No. 305-KG17-16725 in case No. A40-216724/2016.

Criteria for small and medium-sized businesses in 2018 - 2019

The circumstances that allow businessmen to be classified as SMEs include (clause 1.1 of Article 4 of Law No. 209-FZ):

1. One of the following indicators (for business entities or partnerships):

• the total share participation of the state, religious and/or public organizations, charitable and other stock companies in the share capital of the LLC is no more than 25%, with the total percentage of ownership of foreign companies or firms not related to SMEs being no more than 49%;
• classifying the company's securities as shares of an innovative economic cluster;
• carrying out activities related to the use of the results of intellectual creativity, which is a key activity if the copyright holders for such results are state scientific institutions, state organizations of higher education;
• the organization has the status of a participant in the Skolkovo Information Center project;
• affiliation of the company’s founders with organizations that provide state support for innovation activities and belong to public joint-stock companies (PJSC) with state ownership in the share capital of 50% or more; companies in which the specified PJSC are authorized to dispose of a block of more than 50% of voting shares; state corporations; companies created as a result of the reorganization of the Republic of Kazakhstan nanotechnologies.

1. The average number of the workforce does not exceed the established limits.
2. The total income does not exceed the maximum standards established for each group of SMEs.

Medium and small businesses - criteria for inclusion in 2018 - 2019 based on staff size

According to sub. 2 clause 1.1 art. 4 of Law No. 209-FZ, if the persons involved meet one of the conditions of sub. 1 clause 1.1 art. 4 listed above, then in order to recognize these persons as SMEs, the average number of members of the labor collective should not exceed:

Don't know your rights?

• for microenterprises - 15 people;
• for small enterprises - 100 people;
• for medium-sized merchants - 250 people.

At the same time, for some medium-sized companies there is a clarification, according to which the Government of the Russian Federation may establish other standards for the average number (subclause 2.1, clause 1.1, article 4 of Law 209-FZ). These persons include businessmen whose key type of business (with a revenue share from this production of at least 70% of the total amount) is:

1. Production of textile products.
2. Making clothes.
3. Production of leather and leather products (manufacturing).

The final indicator of the average number of employees for these persons was established by the Decree of the Government of the Russian Federation “On introducing changes...” dated November 22, 2017 No. 1412 from December 5, 2017 - no more than 1000 employees.

Medium and small business entity - criteria for 2018 - 2019 regarding income

Income that allows persons falling under the criteria of subclause to be classified as SMEs. 1 clause 1.1 art. 4 of Law No. 209-FZ, defined in sub. 3 clause 1.1 art. 4. However, the norm in question is a reference one and only indicates that the boundary values ​​of this indicator are established by the Government of the Russian Federation.

By Decree of the Government of the Russian Federation dated 04.04.2016 No. 265, from 01.08.2016 the following maximum volumes of income from business activities for the past year were introduced for SMEs:

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

The procedure for applying the criteria for small and medium-sized businesses

In addition to the direct indicators by which the status of the person involved as an SME can be determined, Art. 4 of Law No. 209-FZ contains a number of rules explaining the procedure for applying these conditions (clauses 3-5 of Article 4):

1. The group of SMEs is determined based on the value of one of the conditions given in Art. 4 of Law No. 209-FZ (by income or by average number of employees).
2. If an individual entrepreneur who did not have employees in the reporting (last) year applies for the status of a SME, small business criteria relating to the amount of income received are applied to determine ownership.
3. Companies and individual entrepreneurs created and/or registered during the period from August 1 of the current year to July 31 of the following year (hereinafter referred to as newly created merchants) and individual entrepreneurs with a patent taxation system are classified as micro-enterprises.
4. If a project partner of the Skolkovo Information Center is exempt from the obligation to submit tax reports, his group of belonging to SMEs is determined based on the average number of employees.
5. Correction of the category of an SME entity occurs sequentially in the event of an increase or decrease in the maximum standards. In this case, indicators for 3 years are taken into account.
6. Changing the category of a newly created merchant (both an organization and an individual entrepreneur) takes into account the indicators listed in Art. 4 of Law No. 209-FZ, when deleting from the register of SMEs an indication that a particular person involved is a newly created merchant.
7. Newly created/registered merchants included in the register of SMEs declare compliance with the conditions for classification as SMEs in the form approved by Order of the Ministry of Economic Development of Russia dated March 10, 2016 No. 113. Thus, they provide a reason for classifying them as one or another group.

Small, medium and large businesses - comparison of criteria 2018 - 2019

Microenterprises, small and medium-sized businesses should be distinguished from each other. It is also necessary to clearly define the boundaries between these individuals and large businesses, since this is important for assessing the presence or absence of rights to support measures established by Law No. 209-FZ.

Obviously, if the person involved does not fall under the conditions defined in Art. 4 of Law No. 209-FZ, then it cannot be included in the register of SMEs. Thus, the following merchants can be classified as large businesses:

• not meeting at least one of the requirements listed in subparagraph. 1 clause 1.1 art. 4 of the same law;
• having a team whose average number exceeds 250 units;
• having income over the past period of more than 2 billion rubles.

Thus, with regard to medium and small businesses, the criteria in 2018 - 2019, as before, are clearly regulated by Law No. 209-FZ, which makes it possible to clearly distinguish between business entities. Since the provisions of this law are quite difficult to understand, in the article we have presented them in an accessible form.

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