Secondly, if additional information about your enterprise is entered in the register, customers participating in public procurement may consider you as a supplier, and support organizations, development funds, etc. as a potential partner. What do I need to do to check the data in the registry and enter additional information? How to check the information in the registry? — To do this, follow the link from the website of the Federal Tax Service of Russia www.nalog.ru to the unified register of small and medium-sized businesses. - on the search page of the site www.rmsp.nalog.ru, enter the TIN, OGRNIP or the name of the organization or last name, first name, patronymic individual entrepreneur- after that, the system should generate information about the organization that given time is in the register.
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Innovative and intellectual activity Economic companies, business partnerships have the status of a project participant in accordance with Federal Law No. 244-FZ of September 28, 2010 “On the Skolkovo Innovation Center”. JSC shares traded on the organized market valuable papers, attributed to the shares of the high-tech (innovative) sector of the economy. Economic companies, economic partnerships are engaged in the implementation of the results of intellectual activity, exclusive rights which belong to the founders (budgetary, autonomous scientific institutions or being budget institutions, autonomous institutions educational organizations higher education).
On the unified register of small and medium-sized businesses
What is important, the information comes automatically, without the participation of entrepreneurs. But if the company does not provide information on the average number of employees and tax reporting, then the Federal Tax Service simply will not enter it into the register. Submit any type of reporting to all regulatory authorities. Learn more Starting from 2017, the Federal Tax Service plans to update information on whether a subject belongs to the category of small and medium-sized businesses annually on August 10 of the corresponding calendar year, using data from the Federal Tax Service as of July 1.
What information will be updated?
- about newly created legal entities and individual entrepreneurs;
- on legal entities and individual entrepreneurs that ceased their activities in in due course(Clause 5, Clause 7, Part 5, Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ), in this case, entrepreneurs will be excluded from the register.
Online journal for an accountant
What is the Unified Register of Small and Medium-Sized Businesses The Unified Register is a systematized data on all enterprises registered in the manner prescribed by law and operating in the field of small and medium-sized businesses. All information about an economic entity, both a legal entity and individual entrepreneurs, will be entered in the register. Thanks to the registry, it will be possible to obtain comprehensive information about the name, date of establishment of the organization, the types of activities that it carries out, and the licenses received.
Based on what document was created? The decision to create such a unified register has been worked out for a long time, the need for its implementation was discussed at congresses and meetings of entrepreneurs, at government meetings.
Unified register of SMEs: what is it for and how to get into it
But entities can also be excluded for several other reasons: if they do not provide information on the average number of employees for the previous calendar year, do not submit tax returns, or cease to meet the conditions for classifying as SMEs in accordance with Art. 4 of Federal Law No. 209-FZ dated July 24, 2007;
- general information (name, location, licenses, etc.);
- on manufactured products, participation in the procurement of goods, works, services.
Criteria for entering the register Average number of employees for the previous calendar year
- up to 15 people (micro-enterprises);
- up to 100 people (small businesses);
- 101–250 people (medium enterprises).
Income limits for the previous calendar year According to Decree of the Government of the Russian Federation of 04.04.2016 No. 265:
- 120 million rubles
Article 4.1. unified register of small and medium-sized businesses
Attention
Instead of publishing information about yourself in various magazines, websites and business directories for money, it is now quite enough to enter them into the register, updating the data once a year. For contractors who are looking for business partners in other regions, it will not be necessary to hire experts to identify suitable enterprises. By requesting information from the registry, you can get a verified result and start collaborating.
Line of direct calls
Government Russian Federation, list business companies, economic partnerships that carry out entrepreneurial activities in the field of light industry as their main activity (within class 13 "Manufacture of textile products", class 14 "Manufacture of clothing", class 15 "Manufacture of leather and leather products" section C "Manufacturing industries » 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.
Unified Register of SMEs on the website of the Federal Tax Service of Russia
OGRN or OGRNIP, name of the organization or full name of the individual entrepreneur. The following information will be released, which, if desired, can be downloaded in Excel format:
- name of the legal entity or full name of the individual entrepreneur;
- category of the subject (micro-, small or medium enterprise);
- the location of the legal entity or the place of residence of the individual entrepreneur;
- primary occupation;
- date of entry of information into the register;
- a note on whether the subject is a newly created legal entity or a newly registered individual entrepreneur;
- availability of concluded agreements, contracts;
- information on the production of innovative, high-tech products;
- participation in partnership programs;
- information about licenses obtained.
Principles for the formation of the register The information base of the register includes information from tax reporting, the Unified State Register of Legal Entities and the EGRIP and other state sources that provided information to the Federal Tax Service.
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; 11) information on whether a legal entity, an individual entrepreneur in the previous calendar year had contracts concluded in accordance with the Federal Law of April 5, 2013 N 44-FZ "On contract system in the field of procurement of goods, works, services to meet state and municipal needs", and (or) agreements concluded in accordance with the Federal Law of July 18, 2011 N 223-FZ "On the procurement of goods, works, services by certain types of legal entities" ; 12) 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. (P.
- RUB 800 million (small businesses);
- 2 billion rubles (medium enterprises).
Important
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.
Federal Law No. 408-FZ of December 29, 2015) 1. Information about legal entities and individual entrepreneurs that meet the conditions for classifying small and medium-sized businesses established by Article 4 of this Federal Law shall be entered in the unified register of small and medium-sized businesses in accordance with this article. 2. Maintaining a unified register of small and medium-sized businesses is carried out by the federal executive body exercising the functions of control and supervision over compliance with the legislation on taxes and fees (hereinafter referred to as the authorized body). 3.
How to find out the number in the register of small and medium-sized businesses
In 2015, amendments were made to Federal Law No. 209-FZ of July 24, 2007 “On the Development of Small and Medium-Sized Businesses in the Russian Federation” and a number of regulations of the Government of the Russian Federation, which provided for the creation and maintenance of a register of small and medium-sized businesses. The register should be based on the information that is available in the tax authorities in relation to legal entities and entrepreneurs and is entered in the Unified State Register of Legal Entities and the Unified State Register of Legal Entities, as well as, at the request of the businessmen themselves, other information can be indicated, including on products, experience in participating in competitions, major projects and transactions. In a word, everything that can give a comprehensive idea and recommendation to potential partners and contractors.
Therefore, if you want to get general information about the registry, then it makes sense to refer to this article. In general, the register of small and medium-sized businesses is a summary of information about an organization or an individual entrepreneur that is classified as small. Creation of a unified register Previously, registers by small businesses were kept only at the regional level. That is, each region maintained its own register. So, for example, the register of small businesses in Moscow is maintained on the website 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 be engaged in maintaining a unified register of small and medium-sized businesses. The register will contain generalized information from all regions of the Russian Federation.
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Additionally, on the 10th day of each month, particularly relevant information on newly registered enterprises or those that have ceased operations is subject to change. Information to be updated:
- About newly registered enterprises;
- About organizations or individual entrepreneurs subject to exclusion due to the termination of activities, no longer meeting the criteria or lack of reporting;
- Information in the register according to the sources of the Unified State Register of Legal Entities, EGRIP or additional data on activities, contracts, tenders.
Exclusion from the register of small enterprises that have exceeded the limit indicators of the number, shares in capital or revenue is carried out not after the expiration of the period.
Deprivation of the status of a small enterprise is carried out if there is an excess of limits for consecutive 3 calendar years.
Where to get a number in the register of SMP of the subject of the Russian Federation
Federal Law of July 18, 2011 N 223-FZ "On the procurement of goods, works, services by certain types of legal entities", and by small and medium-sized businesses; 11) information about the presence of a legal entity, an individual entrepreneur in the previous calendar year of contracts concluded in accordance with the Federal Law of April 5, 2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs ", and (or) agreements concluded in accordance with the Federal Law of July 18, 2011 N 223-FZ "On the Procurement of Goods, Works, Services by Certain Types of Legal Entities"; 12) 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. (P.
Register of small businesses
What is important, the information comes automatically, without the participation of entrepreneurs. But if the company does not provide information on the average number of employees and tax reporting, then the Federal Tax Service simply will not enter it into the register.
Submit any type of reporting to all regulatory authorities. Learn more Starting from 2017, the Federal Tax Service plans to update information on whether a subject belongs to the category of small and medium-sized businesses annually on August 10 of the corresponding calendar year, using data from the Federal Tax Service as of July 1. What information will be updated?
- about newly created legal entities and individual entrepreneurs;
- on legal entities and individual entrepreneurs that terminated their activities in the prescribed manner (p.
5, paragraph 7, part 5, art. 4.1 of the Federal Law of July 24, 2007 No. 209-FZ), - in this case, entrepreneurs will be excluded from the register.
On the unified register of small and medium-sized businesses
- home
- Preparation for the tender
Attention
What is important for the customer to remember The contract system provides benefits for small businesses (Article 30 of the 44-FZ). Government customers are required to enter into such a number of contracts with them that the total amount for them is at least 15% of the total annual volume of purchases.
In this case, the state customer has two options. For orders with an initial maximum contract price (IMCC) of less than 20 million rubles, a procedure can be carried out, to which only SMP and SONCO will be allowed to participate. At the same time, the customer is not limited in the way of choosing a supplier.
Online journal for an accountant
Info
In order to maintain a unified register of small and medium-sized businesses, holders of registers of securities owners submit to the authorized body annually before July 5 a list of joint-stock companies in which the shareholders are the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (with the exception of investment funds) own no more than twenty-five percent of the voting shares of the company, and shareholders - foreign legal entities and (or) legal entities that are not small and medium-sized businesses, 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.
Checking if an organization belongs to SMP
Also, all individual entrepreneurs applying the patent taxation system, regardless of the date of registration as an individual entrepreneur, are recognized as microenterprises. (clause 3, article 4 of the Federal Law of December 29, 2015 No. 408-FZ). Such IP on a patent will also be included in the register of small businesses.
If a company or individual entrepreneur is not included in the register tax office and show documents on the number of employees and revenue. If the tax authorities admit their mistake, then the company or individual entrepreneur will be required to include it in the register.
How to stay in the register Companies or individual entrepreneurs need to submit information on the number of employees to the regulatory authorities and report on taxes (submit declarations) at the end of each year.
Article 4.1. unified register of small and medium-sized businesses
All information is processed automatically, the company does not need to take any action in order for the data about it to be in the database. But there is important point. If it does not transfer data on the average number of employees to the Federal Tax Service, it will not be entered into the database. Extract from the register of SMP Obtaining information from the registry of SMP is quite simple. Go to the site and in the search bar enter the TIN or OGRN (OGRNIP) of the organization (individual entrepreneur).
If information about it is in the database, it will be displayed on the results page. This is enough to check, but you can download a PDF-file with an extract, which contains all the information about the participant. To do this, click on the name of the enterprise or the name of an individual entrepreneur. The finished extract looks like this.
Unified register of SMEs: what is it for and how to get into it
Answers to questions Question No. 1. What to do if an enterprise that does not belong to the small category is placed in the register? The exclusion of information is required in connection with obtaining a loan. Answer: To exclude data, you must send an email to the site. Based on the results of the verification, the information will be excluded in the order of the annual update of the information. Question number 2. Why is it beneficial to get the status of a small business? Answer: Organizations or individual entrepreneurs with the status of a small company have the right to keep simplified accounting without using a number of PBUs, to submit financial statements in a reduced number of forms, receive reduced regional rates when maintaining special regimes. Small businesses have quotas for public procurement tenders and financial support from the state. Question number 3.
But entities can also be excluded for several other reasons: if they do not provide information on the average number of employees for the previous calendar year, do not submit tax returns, or cease to meet the conditions for classifying as SMEs in accordance with Art. 4 of Federal Law No. 209-FZ dated July 24, 2007;
- general information (name, location, licenses, etc.);
- on manufactured products, participation in the procurement of goods, works, services.
Criteria for entering the register Average number of employees for the previous calendar year
- up to 15 people (micro-enterprises);
- up to 100 people (small businesses);
- 101–250 people (medium enterprises).
Income limits for the previous calendar year According to Decree of the Government of the Russian Federation of 04.04.2016 No. 265:
- 120 million rubles
In August 2017, the list will be supplemented with other types of PCs. An example of using enterprise indicators to enter information into the register. Indicators Data about the enterprise are entered in the register The enterprise will not be able to get into the register Registration Official registration of an organization or individual entrepreneur No data in the USRLE or USRIP of enterprises, the restriction is not set Not observed for 3 years Participation of entities in the share of the authorized capital Limit parameters are met The established restriction is not implemented Creation of the register and sources of information receipt Data on the enterprise of the SME category are entered into the register automatically.
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 them as 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 about income from entrepreneurial activity for the previous calendar year;
- information contained in documents related to the application 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 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 dated 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 on the average number of employees for the previous calendar year or tax reporting that would allow determining the amount of income, or such organizations and individual entrepreneurs ceased to meet the conditions for small and medium-sized enterprises, they are excluded from the register on August 10 of the current calendar year. 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, 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 to in electronic format or print in the form of information from the register, which are signed by an enhanced qualified electronic signature and have legal force in accordance with
In order to maintain a unified register of small and medium-sized businesses, holders of registers of securities owners submit to the authorized body annually before July 5 a list of joint-stock companies in which the shareholders are the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (with the exception of investment funds) own no more than twenty-five percent of the voting shares of the company, and shareholders - foreign legal entities and (or) legal entities that are not small and medium-sized businesses, 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 in which the specified information was received 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 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 of July 18, 2011 No. 223-FZ "On the procurement of goods, works, services by certain types of legal entities", and by small and medium-sized businesses; — on whether a legal entity or individual entrepreneur had contracts concluded in the previous calendar year in accordance with Federal Law No. 44-FZ dated April 5, 2013 “On the contract system in the field of procurement of goods, works, services to meet state 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.
Online journal for an accountant
Banks, when issuing loans and checking borrowers, will be able to use the registry data to obtain detailed and verified information and make 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 technologies, which 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 No. 244-FZ of September 28, 2010 "On the Skolkovo Innovation Center" - the register of project participants provided for by the said Federal Law; 4) the federal executive body responsible for the development of state policy and legal regulation in the field of business development, including medium and small businesses - a list of business entities, business partnerships, the founders (participants) of which are legal entities included in the list of legal entities, approved by the Government of the Russian Federation, providing 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.
Completely 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 the costs of not only small, 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 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.
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. All interested parties, including prospective counterparties of entrepreneurs, will be able to use the information.
In the Russian Federation, the majority commercial organizations that provide services to the population, produce 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 benefits and vacations, 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 operating 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 into 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).
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”. Therefore, if you want to get general information about the registry, then it makes sense to refer to this article.
In general, the register of small and medium-sized businesses is 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 register 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.
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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;
- submit to the tax office a smaller set of documents as part of the financial statements;
- pay a 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 will not need to provide information to the IFTS in order to get into the new register. In particular, it is not required to submit application for inclusion in the register of small businesses. Tax authorities should form a unified SMP register 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.
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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 under civil law contracts were taken into account, now they will 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.
