In order to maintain a unified register of small and medium-sized businesses, holders of registers of owners valuable papers submit to the authorized body annually before July 5 a list of joint-stock companies in which the shareholders are the Russian Federation, subjects Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (except for investment funds) own no more than twenty-five percent of the voting shares of the company, and the shareholders are foreign legal entities and (or) legal entities that are not subjects of a small and medium-sized enterprises, own no more than forty-nine percent of the voting shares joint-stock company. The specified list is formed on the basis of information available to the holders of registers of holders of securities as of July 1 of the current calendar year.
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federal law; 6) the information specified in paragraphs 9 - 11 of part 3 of this article is entered in the unified register of small and medium-sized businesses on the 10th day of the month following the month of receipt of the specified information by the authorized body in accordance with part 8 of this article; 7) information about legal entities oh and oh individual entrepreneurs, whose activities were terminated in in due course, are excluded from the unified register of small and medium-sized businesses on the 10th day of the month following the month of entry, respectively, into the unified State Register legal entities, the unified state register of individual entrepreneurs of information on the termination of the activities of a legal entity, an individual entrepreneur. 6.
On the unified register of small and medium-sized businesses
Federal Law No. 223-FZ of July 18, 2011 “On Procurement of Goods, Works, Services certain types legal entities”, and small and medium-sized businesses; — on whether a legal entity or individual entrepreneur had contracts concluded in accordance with Federal Law No. 44-FZ dated April 5, 2013 “On contract system in the field of procurement of goods, works, services to ensure public and municipal needs”, and (or) agreements concluded in accordance with the Federal Law of July 18, 2011 No. 223-FZ “On the Procurement of Goods, Works, Services by Certain Types of Legal Entities”. To enter additional information, you must go through authorization, which is possible only with a qualified certificate.
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When issuing loans and checking borrowers, banks will be able to obtain detailed and verified information using the registry data and accept the right decision regarding the application received. When conducting tenders and competitions, state and municipal structures can check participants, including for experience in a particular area. Line ministries providing support for government programs and projects for small and medium-sized businesses, they can also apply for a description of the required organization on the website of the Federal Tax Service.
The principle of operation of the registry is very simple, it was created using modern internet technology that allows you to request the necessary data from any device, even from a regular mobile phone.
Unified register of SMEs: what is it for and how to get into it
Federal Law of September 28, 2010 N 244-FZ "On innovation center"Skolkovo" - the register of project participants, provided for by the said Federal Law; 4) the federal executive body that performs the functions of developing state policy and legal regulation in the field of development entrepreneurial activity, including medium and small businesses, - a list business companies, economic partnerships, the founders (participants) of which are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support innovation activities in the forms established by the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy".
Article 4.1. unified register of small and medium-sized businesses
Attention
In today's article, we will talk about the Unified Register of Small and Medium-Sized Businesses, maintained by the Federal Tax Service and located at rmsp.nalog.ru. As you know, from August 1, 2016, when participating in public procurement, to confirm your belonging to the SME, you should use exactly the extract from the SME register (for example, as part of the second part of the application for electronic auction according to 44-FZ). Below are instructions on how to get it. The first step is to go to the rmsp.nalog.ru website and enter information about the organization / individual entrepreneur in the search field: name, full name, PSRN, PSRNIP, TIN.
It is also possible to use an advanced search that will allow you to select small and medium-sized businesses by region of the Russian Federation, district, city, date of inclusion in the register, types of activity and other parameters.
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Small and medium-sized businesses in Russia: 2016 criteria In order for an enterprise to be included in the register, at least one of the following criteria must be met:
- the profit received within one year for small enterprises is not more than 120 million rubles, for small enterprises - 800 million rubles, for medium enterprises - 2 billion rubles.
- the number of employees, depending on the size of the company, should be from 15 to 250 people.
- a number of additional conditions.
Fully all the criteria for small and medium-sized businesses in Russia are given in Article 4 of the Federal Law of July 24, 2007 N 209-FZ (as amended and supplemented, effective from August 01, 2016) - LINK (word file).
Unified Register of SMEs on the website of the Federal Tax Service of Russia
Info
On the this moment the exact link to the registry site is unknown, but when information about it appears, I will add it to the article. What should the IP do? Do I need to submit any package of documents for this registry? You don't need to do anything from the IP side. All data will be automatically pulled from other databases of the Federal Tax Service.
But there is an important point. If you want to supplement the data on IP, then you can submit additional data to this register. For example, about what you do and what you produce. Why is it needed? This register? After all, is there an EGRIP / EGRUL? It was launched so that the entrepreneur does not need to confirm his status.
For example, in order to prove their right to “supervisory holidays” during a possible inspection. Or to receive benefits in state support programs. It will be enough to give a link to the data on your IP. It will also indicate which category of business you belong to.
Unified register of small and medium-sized businesses
The Unified Register of SMEs is an open database. This tool allows you to verify whether the business entity is really a small and medium-sized business. It is assumed that the registry, as a system solution, will help reduce not only small costs, but also large companies.
Important
In the first case, an open database optimizes the process of confirming the status of a small and medium-sized enterprise for participants in support programs. In the second case, the resource will simplify the search for suppliers. The register will also be useful for departments that can use the information contained in it for planning supervisory activities. According to representatives of the Ministry of Economic Development, since supervisory holidays are provided for small enterprises in the next three years, when checking information about them, the control authorities will focus specifically on the register.
Who is responsible for maintaining it The functions of maintaining the register are assigned to the tax service, however, this is quite natural, since it is the Federal Tax Service that is the registering body and has complete information about all legal entities and entrepreneurs. Moreover, the prototype of the register was the Unified State Register of Legal Entities and the Unified State Register of Legal Entities, which contain the entire history of the created organization from the moment of registration: about participants, about changes in management bodies, about the presence of liquidation measures and bankruptcy procedures. Principle of operation of the registry Information from the registry is publicly available to any person.
You can get information on the website of the Federal Tax Service by going to the appropriate section. Additional information about the unified register of SMEs on the website of the Federal Tax Service of the Russian Federation can be obtained by LINK. Everyone can use the information interested persons, including the alleged counterparties of entrepreneurs.
In the Russian Federation, the majority commercial organizations, providing services to the population, producing goods for consumption, agricultural products are small and medium-sized businesses. It is difficult for small businesses to compete with large ones. production organizations, they need support from the state, through the provision of tax breaks and holidays, in obtaining bank loans under simplified rules and on favorable terms, the opportunity to participate in tenders and competitions for public procurement and contracts. In order to streamline enterprises classified as small and medium-sized business entities, from August 1, 2016, the tax service begins to maintain a register in which all information about business organizations working in this area will be entered.
How to find out the number in the register of small and medium-sized businesses
of the Federal Law, are entered in the unified register of small and medium-sized businesses on the 10th day of the month following the month of entry, respectively, into the unified state register of legal entities, the unified state register of individual entrepreneurs of information on the creation of a legal entity, state registration individual as an individual entrepreneur (with the exception of information about such legal entities, individual entrepreneurs whose activities were terminated in accordance with the established procedure in the month of entering, respectively, into the unified state register of legal entities, the unified state register of individual entrepreneurs information about the creation of a legal entity, state registration of an individual as individual entrepreneur).
There is no certificate of SME status, which makes it easier to confirm SME affiliation according to the registry data. Enterprises have the opportunity to:
- Get an advantage in the form of prompt filing of an application when participating in public procurement tenders;
- Reduce the time for confirming holiday eligibility for non-tax audits;
- Reduce the cost and time for preparing documents for obtaining a subsidy in the form of state aid directed to business development;
- Confirm the right to pre-emption municipal property available for rent;
- Make information about activities available to business partners located in other regions.
Open access to information about the enterprise allows you to quickly provide potential partners with information about the company, products, contracts and other data.
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federal law; 6) the information specified in paragraphs 9 - 11 of part 3 of this article is entered in the unified register of small and medium-sized businesses on the 10th day of the month following the month of receipt of the specified information by the authorized body in accordance with part 8 of this article; 7) information about legal entities and individual entrepreneurs whose activities have been terminated in accordance with the established procedure are excluded from the unified register of small and medium-sized businesses on the 10th day of the month following the month of entry, respectively, into the unified state register of legal entities, the unified state register of individual entrepreneurs information about the termination of the activities of a legal entity, an individual entrepreneur. 6.
Where to get a number in the register of SMP of the subject of the Russian Federation
- RUB 800 million (small businesses);
- 2 billion rubles (medium enterprises).
Participation of other organizations in the authorized capital municipalities, public and religious organizations (associations), charitable and other funds in the authorized capital of LLC does not exceed 25%. The total share of participation of foreign legal entities and (or) legal entities that are not SMEs does not exceed 49%.
The restriction on the total share of participation of foreign legal entities and (or) legal entities that are not SMEs does not apply to LLCs that meet the requirements in paragraphs. "c" - "e" p. 1 h. 1.1 art. 4 of the Federal Law of July 24, 2007 No. 209-FZ.
Register of small businesses
To search in the unified register of SMEs: Search in the unified register of SMEs To search for small and medium-sized businesses receiving financial state funding. support a registry of support recipients has been created. Search in the registry of state support for SMEs Mandatory information contained in the registry Data on persons placed in the service database allows you to confirm the status of a small business.
The register specifies:
- Name of the enterprise, TIN;
- Location of the organization or registration of IP;
- The category of the company's belonging to a micro, small or medium enterprise;
- Information about the types of activities, the availability of a license and other information;
- Data on contracts implemented in the previous year;
- Date of recording and updating information.
In addition to the information entered by the registrar in automatic mode, businesses can contribute additional information.
On the unified register of small and medium-sized businesses
How are the headcount or revenue limits determined for small businesses? Answer: The upper limit of indicators is acceptable. For example, if there is average headcount in the amount of 100 people, the limit is not considered exceeded.
Question No. 4. What subjects of the Russian Federation can be represented as part of a 25% share of the authorized capital of a small enterprise? Answer: The founders may include commercial enterprises, state or municipal capital, non-profit public, religious organizations. Question number 5. Does the chosen taxation system affect the status of a small business? Answer: The type of taxation is not included in the criteria for classifying a subject as a small enterprise.
The status is determined by the composition of participants in the share of capital, number, income and other indicators depending on the specifics of the activity. Rate the quality of the article.
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Important
When receiving subsidies and in the process of targeted use of financing, it is enough for an enterprise to confirm the status of SMEs with an extract from the register. Read also the article: → “Corporate income tax benefits in 2018” Features of enterprises eligible for SME status Add to the list commercial enterprises Those eligible for the status of SMEs include business companies, joint-stock companies, production and agricultural cooperatives, peasant farms, individual entrepreneurs, economic partnerships.
Attention
Cannot be recognized as SMEs non-profit organizations, government or municipal institutions. Small (as well as micro and medium) enterprises are placed in the register if their organizational characteristics meet the established criteria.
Checking if an organization belongs to SMP
Federal Law No. 265-FZ of July 3, 2016) 7. The information specified in parts 6 and 6.1 of this article shall be submitted to the authorized body in the form electronic documents signed by enhanced qualified electronic signature, using the official website of the authorized body on the Internet. (as amended by Federal Law No. 265-FZ of July 3, 2016) (see the text in the previous edition) entrepreneurships are submitted in the form of electronic documents signed with an enhanced qualified electronic signature to the authorized body by legal entities and individual entrepreneurs, information about which is entered in the specified register, using the official website of the authorized body on the Internet. 9.
Article 4.1. unified register of small and medium-sized businesses
In today's article, we will talk about the Unified Register of Small and Medium-Sized Businesses, maintained by the Federal Tax Service and located at rmsp.nalog.ru. As you know, from August 1, 2016, when participating in public procurement, to confirm your belonging to the SME, you should use exactly the extract from the SME register (for example, as part of the second part of the application for an electronic auction under 44-FZ).
Below are instructions on how to get it. The first step is to go to the rmsp.nalog.ru website and enter information about the organization / individual entrepreneur in the search field: name, full name, PSRN, PSRNIP, TIN. It is also possible to use an advanced search that will allow you to select small and medium-sized businesses by region of the Russian Federation, district, city, date of inclusion in the register, types of activity and other parameters.
Unified register of SMEs: what is it for and how to get into it
In addition to the general federal database, a separate register at the regional level has been created for SMEs receiving state support. Information is generated after the start of receiving subsidies with the preservation of data for 3 years after the end of the provision of assistance.
Information is necessary to control the targeted use of public funds. When searching for enterprises with the status of SMEs, more reliable information can be obtained from the federal register. Regional registries do not always list enterprises with SME status. At the same time, small organizations or individual entrepreneurs who did not receive support will not be included in the database. Changing the information placed in the registry Self-registration in the resource is not provided. Receipt, change, deletion of information is carried out through the registration authority.
Government of the Russian Federation, a list of economic companies, economic partnerships that carry out entrepreneurial activities in the field of light industry as their main activity (within class 13 "Production textile products", class 14 "Manufacture of clothing", class 15 "Manufacture of leather and leather products" section C "Manufacturing" of the All-Russian classifier species economic activity) and the average number of employees of which for the previous calendar year exceeded the limit value established by subparagraph "b" of paragraph 2 of part 1.1 of Article 4 of this Federal Law, but did not exceed the limit value established in accordance with paragraph 2.1 of part 1.1 of Article 4 of this Federal Law. (Clause 5 was introduced by Federal Law No. 207-FZ of July 26, 2017) 6.1.
The Unified Register of SMEs is an open database. This tool allows you to verify whether the business entity is really a small and medium-sized business.
It is assumed that the registry, as a system solution, will help reduce the costs of not only small, but also large companies. In the first case, an open database optimizes the process of confirming the status of a small and medium-sized enterprise for participants in support programs.
In the second case, the resource will simplify the search for suppliers. The registry will also be useful for departments that can use the information contained in it for planning oversight activities. According to representatives of the Ministry of Economic Development, since supervisory holidays are provided for small enterprises in the next three years, when checking information about them, the control authorities will focus specifically on the register.
What is needed register of small businesses? Whether there is a official website of the register of small businesses? What needs to be done in order for an organization or individual entrepreneur to get into the register? Is it necessary to write application for inclusion in the register of small businesses? What information about the company or individual entrepreneur is included in the register? You will find answers to these and other questions in our article.
What is a small business registry
Key issues related to register of small businesses are regulated by Article 4.1 of the Federal Law No. 209-FZ of July 24, 2007 “On the Development of Small and Medium-Sized Businesses in the Russian Federation”. So if you want to get general information about the registry, it makes sense to refer to this article.
In general, the register of small and medium-sized businesses is a summary of information about an organization or an individual entrepreneur that is classified as small.
Creation of a unified registry
Previously, registers by small businesses were kept only at the regional level. That is, each region maintained its own register. So, for example, register of small businesses in Moscow maintained at http://62.117.118.98:8088/msp/.
Later, however, legislators felt that the data needed to be generalized. And now the Federal Tax Service (FTS) will deal with maintaining a unified register of small and medium-sized businesses. The register will contain generalized information from all regions of the Russian Federation.
What information should be in the registry
The unified (all-Russian) register of small and medium-sized businesses, first of all, is designed 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;
- the location of the company or the place of residence of the individual entrepreneur;
- date of entering information about the organization or individual entrepreneur into the register;
- category of a 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 the EGRIP (See "";
- information about the licenses of the organization or individual entrepreneur;
- some other data.
Opening of the registry in 2016
For the first time, the Federal Tax Service must open the register by August 10, 2016. It must contain information current as of July 1, 2016. After that, on the 10th day of each month, the tax authorities will supplement SMP registry newly created firms and businessmen. At the same time, firms and individual entrepreneurs that have ceased to be small and medium-sized businesses or have ceased operations will be excluded from the register.
Read also A law was passed to reduce the tax burden on families with many children
The site of the registry of small and medium-sized businesses is, in fact, the site of the Federal Tax Service. Now information and last news about SMP registry located at https://www.nalog.ru/rn50/related_activities/regbusiness/ . Thus, in essence, official website of the register of small businesses This is a separate section on the FTS website. Going in NSR registry website, any company or individual entrepreneur will be able to check whether they are included in the register. In particular, most likely, the search in the register of small businesses will be implemented by TIN. At the same time, special extract from the small business register will not be issued.
nalog.ru
What will the registry be used for?
The status of a small business gives an organization or individual entrepreneur some advantages and benefits. In particular, small businesses have the right to:
- maintain simplified accounting. In particular, small businesses are not required to comply with the requirements of RAS: 18/02, 2/2008, 16/02, 8/2010, 11/2008;
- apply to tax office a smaller set of documents as part of the financial statements;
- pay regional single 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 regulations labor law(Cm. " ");
- avoid non-tax audits (in some cases, there are “supervisory holidays”).
Accordingly, the small business entities themselves and regulatory authorities, having entered the register of small and medium enterprises, will be able to check whether the organization or individual entrepreneur is entitled to the indicated benefits. Also, information that a businessman belongs to a small business may be needed by officials to decide on the possibility of financing small businesses (in some regions there are such programs).
How to get into the register
Organizations or individual entrepreneurs themselves, in order to get into new register, you will not need to provide information to the IFTS. In particular, it is not required to submit application for inclusion in the register of small businesses. Tax authorities should form a unified SMP registry based on information from the Unified State Register of Legal Entities and the EGRIP, as well as the reporting that the inspections have. Specialists from the Federal Tax Service will include in the register information about all companies and individual entrepreneurs related to micro-enterprises, small and medium.
Read also The State Duma adopts laws on tax deduction for the purchase of online cash registers
Note that the legislation defines the criteria by which organizations or individual entrepreneurs are classified as small or medium-sized businesses. We list them in the table (Article 4 of the Federal Law of July 24, 2007 No. 209-FZ):
| № | Criterion | Explanation |
| 1 | Average number of employees | The average number of employees of an organization or individual entrepreneur for the previous calendar year is: up to 15 people inclusive - for micro-enterprises (relate to small enterprises); up to 100 people inclusive - for small businesses; from 101 to 250 people inclusive - for medium-sized enterprises. |
| 2 | Revenue from the sale of goods (works, services) | The proceeds of an organization or individual entrepreneur from sales, excluding VAT, for the previous calendar year should not exceed: 120 million rubles - for microenterprises; 800 million rubles - for small enterprises; 2 billion rubles - for medium-sized enterprises. |
| 3 | Share in the authorized capital (only for commercial organizations and consumer cooperatives) | The requirements for shares in the authorized capital, in general, are as follows: the share of participation of the state, subjects of the Russian Federation, municipalities, charitable and other funds, public and religious organizations should not exceed 25 percent; the total share of participation of foreign legal entities should not exceed 49 percent; the total share of participation of one or more enterprises that are not small and medium should not exceed 49 percent. |
Thus, in order to determine whether to include an organization or an individual entrepreneur in the register, the tax authorities, in particular, will take its income for 2015 from the profit declaration, according to the simplified tax system, or according to the “imputation” for the fourth quarter of 2015. The register will include companies whose reporting income:
- up to 120 million rubles (micro-enterprise);
- up to 800 million rubles (small company);
- up to 2 billion rubles (medium company).
Changes since August 1, 2016
Please note that from August 1, 2016, instead of the "revenue" criterion, the "income" criterion will be used. In this regard, the calculation of income will need to include not only the money received at the cash desk or to the current account from buyers and customers. In income, it will be necessary to take into account all income of an organization or individual entrepreneur that is taken into account for tax purposes, including non-operating ones (clause 1, article 248 of the Tax Code of the Russian Federation).
Also, from August 1, 2016, instead of the "average headcount limit" criterion, the "average headcount" criterion will be used. Therefore, if earlier in this value, external part-time workers and employees for civil law contracts, now they do not need to be included in the calculation of the number. These changes, respectively, will affect which organizations and individual entrepreneurs will be included in register of small and medium businesses.
Since 08/01/2016, the Unified Register of Small and Medium-Sized Businesses, organized in the form of an open electronic service. It is designed to meet the needs of all interested users. How does this service work? What are its advantages? What business entities are included in the register? How often is registry information updated? All this - further in the article.
Main objectives of the registry
To summarize information about legal entities and individual entrepreneurs that meet the conditions for classifying small and medium-sized businesses (hereinafter referred to as SMEs), in accordance with Art. 4.1 of the Federal Law No. 209-FZ of July 24, 2007 “On the Development of Small and Medium-Sized Businesses in the Russian Federation” (hereinafter - Law No. 209-FZ) provides for the maintenance of the Unified Register of Small and Medium-Sized Businesses (hereinafter - the Unified Register). The maintenance of the Unified Register is entrusted to the Federal Tax Service (part 2 of article 4.1 of Law No. 209-FZ).Inclusion of an organization (entrepreneur) in the Unified Register means compliance with the criteria of an SME subject established by Law No. 209-FZ; additional confirmation of the SME status by the economic entity is not required.
In the form in which the Federal Tax Service demonstrated the Unified Register to the public, it is a open access a database on SMEs, when accessed, it is possible to confirm the belonging of a business entity to the category of SMEs.
The creation of the Unified Register pursued the following goals:
- cost reduction for entrepreneurs and authorities state power related to the need to confirm the status of SMEs for participants in support programs;
- ensuring the organization of the formation by customers and credit institutions of a list of SMEs for their potential participation in the procurement of goods, works, services, as well as for the purpose of providing credit and guarantee support;
- ensuring the implementation of "supervisory holidays" for small enterprises;
- improving the quality of elaboration of measures to support SMEs;
- maximum disclosure of information about the types of activities of SMEs and the goods, works, services they produce, including the innovative, high-tech products.
The composition of the information of the Unified Register
The composition of the information entered into the Unified Register is established by Part 3 of Art. 4.1 of Law No. 209-FZ and includes: The unified register is formed automatically by assigning the status of an SME entity to business entities, information about which is already contained in information systems administered federal bodies executive power, without any additional administrative procedures.In addition to the information established by Part 3 of Art. 4.1 of Law No. 209-FZ, SMEs can independently enter into the Unified Register Additional information about yourself, for example, contact details (address Email, telephone, website).
The procedure for assigning and changing the status of an SME subject
Currently, SMEs are listed in the Unified Register based on the information available to the Federal Tax Service for 2015 as of 07/01/2016. If organizations (entrepreneurs) provided updated data for 2015 before 07/01/2016, then in the current version of the Unified Register, formed on 08/01/2016, the information is presented taking into account the provided clarifications.Any SME entity can check the availability of information about itself and its accuracy. Lack of information may be due to the following reasons:
In accordance with Part 4 of Art. 4 of Law No. 209-FZ, the category of an SME subject changes if the limit values are higher or lower limit values established in clauses 2 and 3 of part 1.1 of Art. 4, within three calendar years following one after another, unless otherwise provided by the specified article.Here it is appropriate to recall that from 01/01/2016, the criteria for classifying business entities as SMEs have been changed. If previously used indicators " average population employees” and “sales proceeds” have now been replaced by “average headcount” and “business income”. The need for changes is due, among other things, to the transition to automatic data processing in the Unified Register. The limit values of entrepreneurial income received from entrepreneurial activity for the previous calendar year are approved by Decree of the Government of the Russian Federation dated 04.04.2016 No. 265 “On the limit values of income received from entrepreneurial activity for each category of small and medium-sized businesses”. The specified resolution entered into force on 08/01/2016, that is, from the moment the Unified Register began to operate.
Due to the fact that the norms of paragraphs 2 and 3 of Part 1.1 of Art. 4 of Law No. 209-FZ, concerning the conditions for classifying as SMEs in terms of the average number of employees for the previous calendar year and income from entrepreneurial activity for the previous calendar year, entered into force on 01.01.2016, Letter of the Federal Tax Service of Russia No. SD-4-3 / [email protected] clarified the procedure for changing the status of an SME subject. The Tax Service informs that for the first time the category of an SME subject can be changed during the formation of the Unified Register on 08/10/2019 as of 07/01/2019 if the limit values are higher or lower than the limit values specified in paragraphs 2 and 3 of part 1.1 of Art. 4 of Law No. 209-FZ, within three calendar years following one after another (2016 - 2018).
The frequency of updating the information of the Unified Register
So, the first formation and placement of the information of the Unified Register took place on 08/01/2016 as of 07/01/2016. In the future (in 2017 and later), information on whether an economic entity belongs to the category of SMEs will be updated annually on August 10 of the corresponding calendar year based on the data that will be at the disposal of the Federal Tax Service as of July 1 (clauses 1, 4, part 5 article 4.1 of Law No. 209-FZ). At the same time, monthly (on the 10th day of the month following the month in which the corresponding change occurred) update of certain types of information is provided:- entering information about newly created legal entities, newly registered individual entrepreneurs (clause 2, part 5, article 4.1 of Law No. 209-FZ);
- exclusion of information about legal entities, individual entrepreneurs who have ceased their activities (clause 7, part 5, article 4.1 of Law No. 209-FZ);
- updating information that individualizes a legal entity or entrepreneur - the name or surname, first name and (if any) patronymic, location or residence, types of activities carried out, licenses issued (clause 3, part 5, article 4.1 of Law No. 209-FZ);
- entering information about manufactured products, participation in the procurement of goods, works, services for the needs of state authorities, local governments and certain types of legal entities (clause 6, part 5, article 4.1 of Law No. 209-FZ).
Adding and changing information by SMEs
The need for supplementing and changing information for SMEs arises, firstly, if they found the information about themselves to be unreliable or its complete absence, and secondly, in relation to the information that they provide on their own (clauses 9 - 11, part 3 of Art. 4.1 of Law No. 209-FZ).If organizations (entrepreneurs), when checking the Unified Register, found that information about them is missing or incorrect, then they need to use the service posted on the official website of the Federal Tax Service at https://rmsp.nalog.ru/index.html. You enter the service in the section "Information on working with the registry", subsection "Are you not in the registry or the data is incorrect?". When entering the service, the user is prompted to indicate which of the listed information is not correct. Based on the results of the analysis of the information provided in the application, the user is sent a message about the inclusion (correction) of the data of the Unified Register or about the absence of grounds for the inclusion (correction) of information.
In the "Frequently Asked Questions" section of the electronic service, the Procedure for submitting information by SMEs in in electronic format through the official website of the Federal Tax Service of Russia on the Internet. According to this Procedure, in order for SMEs to submit information in electronic form about their products, partnership programs, as well as contracts (agreements) for the purposes of maintaining the Unified Register, the following should be done:
The Procedure describes step by step the creation of a new document, editing a previously generated document, changing its status, so that users should not have any difficulties using the electronic service.Conclusion
It is economically beneficial for SMEs that the information contained in the Unified Register be complete and reliable. The presence of an organization (entrepreneur) in the Unified Register gives the right to “tax holidays”, support measures established by Law No. 209-FZ, and also opens up access to public procurement. In this regard, it will not be superfluous to note that since 2017, unitary enterprises, which means an increase in demand for goods (works, services) of SMEs.We talked about the conditions under which an organization or individual entrepreneur is a small or medium-sized enterprise in ours. Information about such organizations and individual entrepreneurs is entered in the Unified Register of Small and Medium-Sized Business Entities (also SME register, SME register) (). We will tell you more about the register of small and medium-sized businesses in this material.
What information is contained in the unified register of SMP?
The unified register of small and medium-sized businesses contains the following information about small and medium-sized enterprises (part 3 of article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ):
- name of the organization or full name IP;
- the location of the organization or the place of residence of the individual entrepreneur;
- date of entering information about the organization or individual entrepreneur into the register of small and medium-sized businesses;
- category of a small or medium-sized business entity (micro-enterprise, small enterprise or medium-sized enterprise);
- an indication that the organization (IP) is newly created (newly registered);
- information on OKVED codes contained in the Unified State Register of Legal Entities, EGRIP;
- information contained in the Unified State Register of Legal Entities, EGRIP on obtained licenses;
- information about the products manufactured by the organization, IP (in accordance with OKPD) indicating the compliance of such products with the criteria for classifying innovative products, high-tech products;
- information on the inclusion of an organization, individual entrepreneur in the registers (lists) of small and medium-sized businesses - participants in partnership programs between legal entities that are customers of goods, works, services in accordance with the "On the Procurement of Goods, Works, Services by Certain Types of Legal Entities", and subjects small and medium business;
- information on whether the organization, individual entrepreneur in the previous calendar year had contracts concluded in accordance with Federal Law No. 44-FZ dated 05.04.2013 “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”, or contracts, concluded in accordance with the Federal Law of July 18, 2011 No. 223-FZ;
- other information included in the unified register of small and medium-sized businesses in accordance with federal laws or regulatory legal acts of the Government of the Russian Federation.
Who maintains the register of small and medium-sized enterprises?
The register of small and medium-sized businesses is maintained by the Federal Tax Service (FTS) (part 1, article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ, clause 1 of the Regulations on the Federal Tax Service, approved by Government Decree of September 30, 2004 No. 506).
How is the register of small and medium-sized enterprises formed?
The Federal Tax Service enters and excludes information about organizations and individual entrepreneurs from the unified register of small and medium business enterprises, in particular, on the basis of:
- information contained in the Unified State Register of Legal Entities, EGRIP;
- submitted information on the average number of employees for the previous calendar year;
- information on income received from entrepreneurial activity for the previous calendar year;
- information contained in documents related to the use of special tax regimes in the previous calendar year.
The FTS enters most of the information in the register of small enterprises on its own on August 10 of the current calendar year based on the information that the tax department has as of July 1 of the current year (clause 1, part 5, article 4.1 of the Federal Law of July 24, 2007 No. 209- FZ).
In relation to newly created organizations and newly registered individual entrepreneurs, the main part of the information is added by the Federal Tax Service to the register on the 10th day of the month following the month when information was entered into the Unified State Register of Legal Entities, the Unified State Register of Legal Entities on the creation of an organization or state registration of an individual entrepreneur (clause 2, part 5, article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ).
The procedure for changing, as well as deleting information from the unified register of small businesses is specified in Part 5 of Art. 4.1 of the Federal Law of July 24, 2007 No. 209-FZ.
For example, if an organization or individual entrepreneur did not submit information about the average number of employees for the previous calendar year or tax reporting, which would allow determining the amount of income, or such organizations and individual entrepreneurs no longer meet the conditions for small and medium-sized enterprises, they are excluded from the register on August 10 of the current calendar year (clause 5, part 5, article 4.1 of the Federal Law of July 24, 2007 No. 209- FZ).
SMP register: check the enterprise
The information contained in the unified register of SMPs is posted on the official website of the Federal Tax Service on the 10th day of each month and is publicly available for 5 calendar years following the year in which such information was posted (part 9 of article 4.1 of the Federal Law of July 24, 2007 No. 209 -FZ).
You can check if an organization or individual entrepreneur is included in the small business registry.
By indicating one of the details (TIN, OGRN, OGRNIP, name of the organization, full name of IP) in the service "Unified register of small and medium-sized businesses", you can get an extract from the register of SMEs. It can be exported to Excel, redirected electronically or printed in the form of information from the registry, which is signed with an enhanced qualified electronic signature and has legal force in accordance with