Since August 1, 2016, the criteria for a small business have changed to better side. The criteria apply to both legal entities and entrepreneurs.

Changes in the small business criteria since August 1 have occurred in income. Previously, it was necessary to calculate the amount of proceeds from the sale of goods (works, services). And from August 1, 2016 - income from entrepreneurial activity. Moreover, this income is considered according to the rules of the Tax Code of the Russian Federation. And it will be determined by the tax authorities on the basis of the declaration on the simplified tax system, UTII, income tax. This means that the status of small business no longer needs to be confirmed by any documents. It is assigned automatically.

1. micro-enterprises - 120 million rubles
2. small businesses - 800 million rubles
3. medium-sized enterprises - 2 billion rubles

Income is taken from the declaration for the previous year. For example, to classify a company as small in 2016, you need to take income from the tax return for 2015.

From January 1, 2017, the income limit for simplified workers will be 120 million rubles. That is, all simplists are automatically equated with micro-enterprises.

Small business criteria from 1 August 2016 table

Income and headcount

From January 1, 2017, the income limit for simplified workers will be 120 million rubles. That is, all simplistic workers are automatically equated with small enterprises (with up to 15 people - with micro-enterprises).

From August 10, the website of the Federal Tax Service will start working small business registry. The tax authorities will include small businesses in it, and all benefits can be obtained automatically; you will not have to apply for benefits, for example, in public procurement.

Another criterion for small and medium-sized businesses in 2016 is the composition of the founders (the criterion does not apply to individual entrepreneurs). It is decisive in determining whether a company is a small business or not. If among your founders only individuals, whether Russian or foreign, you are definitely a small business.

But in a situation where among those who founded your company there are legal entities or state entities - the Russian Federation, subjects of the Russian Federation, municipalities, you need to look at the share of their participation. To be considered a small company, the total shareholding must be Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds in your authorized capital did not exceed 25%.

In relation to the founders - ordinary Russian legal entities, another restriction applies (it does not apply only to firms associated with intellectual and innovative activities). The share of participation of ordinary legal entities (the total share, if several legal entities own a small enterprise) should not exceed 49%, only if they themselves are not small and medium-sized businesses. If the founders-legal entities are small enterprises themselves, then the company founded by them will also be a “baby” even with a share of participation, for example, 55%. But, it is worth recalling that general rule the “simplifiers” cannot have such a situation when legal entities have a share in the authorized capital of more than 25%. The exceptions are those "simplifiers" that are listed in subparagraph 14 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation. For example, those firms on the simplified tax system, the authorized capital of which consists entirely of contributions public organizations disabled people. But such “simplifiers” will no longer be small. Foreign legal entities can also own a share of no more than 49% in a small company, and it will still be considered small if all other criteria are met.

Organizations do not include the Russian Federation, a constituent entity of the Russian Federation or a municipality (paragraph 2, clause 2, article 11 of the Tax Code of the Russian Federation). Accordingly, with their 100% participation, a company operating on the simplified tax system can easily be registered. This is confirmed by the regulatory authorities (letter of the Ministry of Finance of Russia dated 04/01/2011 No. 03-11-06/2/43). Such a company would not be considered a small business entity.

Microenterprise and small business are not synonymous. The second concept is general in nature and unites not only organizations, but also individual entrepreneurs. How do you know which firm falls under the definition of a microenterprise? It all depends on compliance with the criteria set out in the law.

What is a microenterprise?

According to the current legislation, a micro-enterprise - entity that meets certain criteria. These include:

• commercial firms;
• economic societies and partnerships;
• farms;
• consumer cooperatives.

The status of a micro-enterprise is not available to state, municipal and unitary organizations. Individual entrepreneurs can also receive it, and no additional actions are required from them. Information on the business status of the FTS enters information in the register of SMEs on its own.

Criteria for microenterprise

The conditions for classifying an enterprise as a micro are set out in Article 4 of the Federal Law No. 209-FZ. Literally in 2016, these figures increased significantly, allowing many commercial organizations to take advantage of benefits.

• the total share of charitable, public organizations in the authorized capital of a micro-enterprise is no more than a quarter, and foreign ones, not related to small businesses, 49%;
• average population hired personnel up to 15 people at the end of the year;
• annual revenue before tax, received from the sale of goods and the provision of services, up to 120 million rubles.

These figures are current as of August 1, 2016. Additional licenses and documents are not required to confirm the status of a micro-enterprise.

Revenue is calculated as a total of all activities. The combination of several types of activities and different taxation systems does not matter - the entire annual income is taken into account. Combination tax regimes, for example, the simultaneous application of the simplified tax system and UTII or common - is not a reason for not being included in the Register. All calculations for determining revenue are made in accordance with tax legislation for each taxation system separately. If an individual entrepreneur has chosen a patent, then it is automatically equated to a micro-enterprise.

How is information about a micro-enterprise reflected in the Unified Register of SMEs?

Corresponding to the above signs for 3 years, an organization or an individual entrepreneur is automatically included in the ERSMSP. To reflect the information in it, one more condition must be observed - to regularly submit reports to the tax authorities. On its basis, a decision is made on the conformity of the subject to the characteristics of a microenterprise.

In case of exceeding the limits on revenue and the number of employees, information from the register is not deleted immediately. The status of a micro-enterprise remains with him for another three years. If in 2018 the company's staff was expanded to 20 people, then it will lose its status only in 2020.

Newly established organizations can be classified as micro-enterprises during the first calendar year after registration, provided that all of the above criteria are met. In 2018, no changes in the legislation in this regard are planned.

What to do if the criteria are met, but micro-enterprises are not in the register? The easiest way is to send an application to the tax authorities. You can fill it out on the official website of the Federal Tax Service of Russia (in the "Other functions" section, necessary information). To consider the appeal, the main thing is to correctly display the code of the IFTS, in which the organization is listed. Otherwise, the document will be left without consideration.

Benefits for small businesses

At the state level, a number of benefits are provided for organizations and individual entrepreneurs that meet the criteria of a micro-enterprise.

• The possibility of using simplified accounting.
• Priority in participation in public procurement (micro-enterprises should account for at least 15% of the total annual volume of public procurement).
• Simplified procedure for cash transactions.
• Minimum personnel documentation.
• Eligibility for subsidies and grants.
• soft sanctions. At the first violation, micro-enterprises get off with a warning, not a fine. This approach is applied only in the absence of damage to property, citizens, the environment.

• Application of reduced tax rates. Since 2016, local authorities have been granted the right to reduce rates for special regimes. For the simplified tax system "Income without expenses" - 7.5% (up to 2 times), the simplified tax system "Income" 1% (6 times).

• Financial support from the state. Micro-enterprises can count on gratuitous subsidies to compensate for part of the costs under a leasing agreement, to secure a loan and expenses incurred in connection with participation in specialized and thematic events(conferences, exhibitions, etc.).

All these actions are designed to reduce the time and material costs of business for its maintenance, to develop it, creating new jobs.

Rules for personnel records at a micro-enterprise

Personnel records at a micro-enterprise are maintained in accordance with Ch. 48.1 of the Labor Code of the Russian Federation, which regulates the activities of small businesses. Simplified personnel records have been introduced for micro-enterprises.

Managers have the right to independently decide whether to use the following documents in their work:

• List of internal regulations;
• Regulations regulating wages;
• Decrees on bonuses;
• shift schedule;
• other documents.

main document personnel records in a microenterprise is labor contract with an employee. It fixes working conditions, wages, guarantees, additional payments and compensation. It is convenient to use specially designed for this purpose standard contract. Some organizations implemented it back in 2016. In 2018, with the widespread rejection of internal personnel documentation, it is mandatory. The form can be found freely available on the Internet.

The decision to refuse additional documents is drawn up by order of the head of the organization or the entrepreneur. If a number of such local acts have already been issued, then they can be declared invalid from 01/01/2018.

Occupational Safety and Health

Responsibility for labor protection at a micro-enterprise rests entirely with the employer. He needs to take special courses and get a certificate. Only after that he has the right to conduct classes with employees on the topic of labor protection and fire safety. His duties also include the responsibility for the design of the briefing log.

A set of measures for labor protection at a micro-enterprise includes:

• ensuring the safety of working premises;
• compliance with sanitary and hygienic requirements at the workplace;
• briefing and its written execution;
• recording and tracking accidents;
• registration and monitoring of employees with occupational diseases;
• obligatory social insurance hired personnel;
• provision of PPE;
• pay statutory compensation.

In some cases it is necessary medical checkup. This applies to hazardous production and drivers.

For such small organizations, it is legally permissible to hire to implement the function of labor protection specialized companies. They take care of the execution of all documents, conducting training events with the manager and staff.

Statistical reporting

Microenterprises are small businesses, so the annual provision statistical reporting not required for them. It is necessary to report to those who receive written requests from the statistical authorities. You can find out if an organization is included in the Rosstat sample on their official website. In addition to the notification, the letter will contain forms and recommendations for filling out the forms.

According to the Law "On Accounting", small enterprises within 3 months after the end of the reporting year send to the statistical authorities financial statements, and microenterprises a special form.

In 2018, all this information can be sent to in electronic format through TCS. The date of submission will be the date of dispatch, and as confirmation you will receive a receipt from government agencies on acceptance. Since the end of 2015, fines for not submitting statistical reports have increased significantly. According to the Code of Administrative Offenses, an administrative fine for officials for false information, failure to provide it or violation of the deadlines ranges from 10 to 20 thousand rubles, for legal entities - 20 to 70 thousand rubles. Repeat violation threatens officials a fine of 30 - 50 thousand rubles, legal - 100 - 150 thousand rubles.

Officials propose to increase the maximum number of employees of medium-sized enterprises from certain sectors of the economy. They are confident that this will help companies to participate more actively in government support programs.

The Ministry of Economic Development proposes to introduce new criteria for classifying companies as medium-sized businesses. The relevant amendments to Law No. 209-FZ on the development of small and medium-sized businesses have been published on a single portal for placing bills. As conceived by officials, the government should differentiate the limit values average headcount workers for medium-sized enterprises in certain sectors of the economy. Now, Law No. 209-FZ states that in order to be classified as a medium-sized business, an enterprise can employ from 101 to 250 people, inclusive. However, enterprises of some industries do not have enough of this amount. For example, in light industry technological processes are closely related, so organizations need not only production personnel but also ancillary. As a result, from 500 to 800 employees work for an entrepreneur with an annual revenue of up to one million rubles. That is, in terms of the amount of proceeds, such a taxpayer is considered a medium-sized business entity, but state aid he cannot count due to exceeding the worker limit. As noted in the explanatory note, in many countries the authorities differentiate entrepreneurs by type of activity. For example, in China, 16 industries have been identified, each of which has its own criteria for classifying small and medium-sized businesses, and in Japan there are four. But what sectors of the economy are going to allocate Russian officials, has not yet been specified. It should be noted that until 2008 the number of employees in small businesses differed depending on the sector of the economy. So, individual entrepreneurs working in the field of transport, industry and construction were allowed to hire 100 workers. Those who worked in agriculture and in the scientific and technical field, they could hire up to 60 people. AT retail and consumer services no more than 30 people could work for one individual entrepreneur. In all other cases, the maximum level of the average number of employees was 50 people. After the adoption of Law No. 209-FZ, the procedure for classifying entrepreneurs as small and medium-sized businesses has changed, and the division by industry has been replaced by general criteria. Micro-enterprises today have the right to employ up to 15 people, small - up to 100 people, and medium - up to 250 people, inclusive.

Small business is an organization that falls under the criteria defined in the law "On the development of small and medium-sized businesses in the Russian Federation".

Criteria for classifying an organization as a small enterprise

Any organization can be classified as a small business if it meets all the criteria specified in the table:

	Criterion	limit value
	The total share of participation in the authorized capital of the organization of the Russian Federation, constituent entities of the Russian Federation, municipalities, public, religious organizations, foundations
	The total share of participation in the authorized capital of the organization of foreign organizations
	The total share of participation in the authorized capital of the organization of other organizations that are not subjects of small and medium-sized businesses
	Average number of employees for the previous calendar year	100 people
	Proceeds from the sale of goods (works, services) excluding VAT for the previous calendar year	RUB 800 million

The organization will lose the status of a small business entity if the limit value is exceeded:

• criterion 1, 2 or 3 - from the date when the change in shares in the authorized capital is registered in the Unified State Register of Legal Entities;
• criterion 4 or 5 for three calendar years in a row - after these three years, i.e. for the fourth year.

Example. Determination of the organization's compliance with the criteria of a small business entity

In the authorized capital of the organization during 2013 - 2016. the Russian Federation, subjects of the Russian Federation, municipalities, foreign, public, religious organizations, funds and organizations that are not small businesses do not participate. The values ​​of other criteria for recognizing an organization as a small business entity were as follows.

Since the average number of employees and the organization's revenue did not exceed the limit values ​​for three consecutive years (2013 - 2015), the organization is recognized as a small enterprise in 2016.

Benefits for small businesses

Organizations - small businesses can keep simplified accounting and prepare simplified financial statements, including:

Also, small businesses have the right not to set a cash balance limit. That is, they can accumulate money in their cash register as much as they want.

In addition, a moratorium has been established on non-tax audits, namely: from January 1, 2016 to December 31, 2018, almost all scheduled non-tax audits of small enterprises are prohibited.

Changes in current legislation

This register will include information about all companies that meet the criteria for inclusion in the NSR.

The register will be maintained by the Federal Tax Service and posted on its website.

However, as a general rule, companies do not need to submit any additional information to the Federal Tax Service for this.

The register will be formed on the basis of the information contained in the Unified State Register of Legal Entities, information on the average number of employees for the previous calendar year and indicators tax reporting submitted to the Federal Tax Service in accordance with the requirements of the Tax Code of the Russian Federation.

From August 1, 2016, the criteria for classifying organizations as small businesses will change, in particular:

• the criterion "average number of employees" will replace the criterion " ";
• instead of the "revenue" criterion, the "income" criterion will be applied. Moreover, all income of the organization that is taken into account for tax purposes, including non-operating income, will be taken into account. The maximum amount of such income will be for small enterprises - 800 million rubles.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Small business: details for an accountant

• Accounting in small businesses in 2017

  Since 2017, accounting has been simplified for small businesses: the formation procedure has been changed ... 2016) Since 2017, accounting has been simplified for small enterprises: the procedure for the formation of ... inventories has been changed for small enterprises. ..

• A small enterprise was subject to an audit, but did not conduct it: what will be the punishment?

  Organization (LLC) is a small business. The organization has prepared financial statements for ... this situation? Organization (LLC) is a small business. The organization prepared financial statements for...

• What the discussion of the draft law on empowering the Bank of Russia with powers in the field of auditing showed

  There are 226 small enterprises in our republic, which are still unknown how, for ...

• TZV-MP - form for small business

  Until April 1, 2017, small enterprises (including peasant (farm) enterprises) are obliged ... to all branches and structural divisions small businesses, regardless of their location. With ..., principal or principal. This is done by small enterprises - the owners of goods in their forms ... services for maintaining accounting a small enterprise, as well as services carried out by audit ..., performed and provided by a small enterprise, and (or) about the smallest enterprise, as well as on ...

• Submit financial statements for 2018

  18/02 is possible only if a small enterprise has the right to apply simplified methods of conducting ... as a rule, a small enterprise with the organizational and legal form of JSC ... -FZ is deprived of such simplified benefits. And in this case, a small business is subject to mandatory audit and about ...

At the same time, the number on-site inspections small businesses is less than one check on... . At the same time, the number of on-site inspections of small enterprises is less than one inspection for...

• About the Unified Register of Small and Medium Business Entities

  ... ; ensuring the implementation of "supervisory holidays" for small enterprises; improving the quality of elaboration of support measures...

• Disqualification of a director as a result of gross accounting irregularities, including the absence of an audit report

  In this case, the limit values ​​of indicators for small enterprises remained the same: in terms of number - 100 ... non-application of the provisions of a number of RAS. For example, small businesses may: – not reflect provisions... provided for ways to simplify accounting for small businesses, and amendments have been made. By order...

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

What are the criteria for a small business in 2016

Small businesses 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 business entity fits the definition of "small business" in 2016 is determined by several parameters.

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

The average number of employees. Micro-enterprises - no more than 15 people, small enterprises - 100 people (clause 2, part 1, article 4 of Law No. 209-FZ).

Share in 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 amount 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.). Condition two:

• 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.

3. Residents of Skolkovo.

Small business criteria from August 1, 2016 (table) clearly demonstrates the differences between micro and small enterprises.

The criteria for a small business no longer meet: the consequences

Suppose a company finds that it no longer meets the small business criteria in 2016 in terms of revenue and headcount. This does not mean that she is no longer eligible for small business benefits. The company will lose the status of a small enterprise only if the threshold values ​​for revenue and number of employees exceed the normative 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 from August 1, 2016 (table below) will not change significantly. Otherwise, only the income limit will be considered.

See for yourself. From January 1 to July 31, 2016, small businesses determine the proceeds from the sale of goods (works, services). 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 the Decree of the Government of Russia dated April 4, 2016 No. 265.

Small business criteria from August 1, 2016 (table)

* The limit value of the share of founders in the authorized capital for microenterprises 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.