Single register of small and medium-sized entrelers. Unified Registry of SMEs Subjects: System Solution of Small Business Problems? What will happen with data on the subjects of SMEs after entering the registry


From 01.08.2016, a single register of small and medium-sized businesses is successfully operating on the tax service website, organized in the form of an open electronic service. It is intended to meet the needs of all interested users. How does this service functions? What is his advantages? What business entities are included in the registry? How often is the registry information update? All of this - further in the article.

The main objectives of the registry

To summarize information about legal entities and on individual entrepreneurs who meet the conditions for attributing to the subjects of small and medium-sized businesses (hereinafter - SMEs), in accordance with Art. 4.1 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" (hereinafter referred to as Law No. 209-FZ) provides for the maintenance of a single register of small and medium-sized businesses (hereinafter referred to as the Unified Registry). The maintenance of a single registry is entrusted with the Federal Tax Service (Part 2 of Art. 4.1 of Law No. 209-FZ).

The inclusion of an organization (entrepreneur) into a single registry means compliance with the criteria of the SME subject established by law No. 209-FZ; Additional confirmation of SME status on the part of the economic entity is not required.

In the form in which the FTS has demonstrated a single registry, it is posted in open access The database of SMEs subjects, when referring to which you can confirm the affiliation of a business entity to the SME category.

The creation of a single registry pursued the following objectives:

  • reducing the costs of entrepreneurs and government bodies 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 a list of SMEs subjects for their potential participation in the procurement of goods, works, services, and in order to provide credit and warranty support;
  • ensuring the implementation of "supervisory holidays" for small enterprises;
  • improving the quality of study of SME support measures;
  • the maximum disclosure of information on the activities of the SMEs and the goods produced by them, works, services, including the innovative, high-tech products produced.

Composition of the information of the Unified Registry

The composition of the information introduced into a single registry is set to 3 Art. 4.1 of Law No. 209-FZ and includes: The unified registry is formed automatically, by assigning the status of the SME entity to business entities, information on which is already contained in the information systems under the jurisdiction of the federal executive bodies, without any additional administrative procedures.

In addition to the information set by Part 3 of Art. 4.1 of Law No. 209-FZ, the subjects of SMEs can independently make additional information about themselves, for example, contact details (email address, telephone, site) in a single registry.

The procedure for assigning and changing the status of the SME entity

Currently, the SPE entities on the basis of the information provided at the disposal of information for 2015 as of July 1, 2016 are included in the Unified Registry. If organizations (entrepreneurs) provided refined data for 2015 on time until 07/01/2016, then in the current version of the Unified Registry formed on 08/01/2016, information is presented taking into account the clarified applications.

Any subject of SMEs can check for information about yourself and its accuracy. No information may be caused by the following reasons:

In accordance with Part 4 of Art. 4 of Law No. 209-FZ Category of the SME Subject Changes if the limit values \u200b\u200bare higher or below the limit values \u200b\u200bestablished in paragraph 2 and 3 hours 1.1 of Art. 4, for three calendar years, following one after another, unless otherwise established by this article.

It is appropriate to recall here that from 01/01/2016 the criteria for attributing economic entities to SMEs changed. If earlier the indicators of the "average number of employees" and "revenue from sales" were used, now they were replaced by the "average number of employees" and "income from the implementation of entrepreneurial activity". The need for changes is due to the transition to automatic data processing in the Unified Registry. The limit values \u200b\u200bof the entrepreneurial income received from entrepreneurial activity for the previous calendar year were approved by the Decree of the Government of the Russian Federation of 04.04.2016 No. 265 "On the limit income values \u200b\u200breceived from the implementation of entrepreneurial activities for each category of small and medium-sized businesses." The specified ruling entered into force on 01.08.2016, that is, from the moment the action of a single registry.

Due to the fact that the norms of paragraph 2 and 3 h. 1.1 of Art. 4 of Law No. 209-FZ concerning the conditions for the assignment to the subjects of SMEs on the average number of employees for the previous calendar year and income from entrepreneurship for the previous calendar year, came into force on 01/01/2016, the letter of the Federal Tax Service of Russia No. SD-4-3 / [Email Protected] The procedure for changing the status of the SMEs subject is clarified. The tax service reports that for the first time, the category of the SME entity can be changed in the formation of a single register 10.08.2019 as of July 1, 2019 if the limit values \u200b\u200bare higher or below the limit values \u200b\u200bspecified in paragraph 2 and 3 hours 1.1 of Art. 4 of Law No. 209-FZ, for three calendar years, following one after another (2016-2018).

The frequency of updating the information of the Unified Registry

So, the first formation and placement of information of the unified registry occurred on 01.08.2016 as of 01.07.2016. In the future (in 2017, and then), information on the belonging of a business entity to the category of SMEs subjects will be updated annually on August 10 of the relevant calendar year based on those data that will be at the disposal of the FTS as of July 1 (paragraph 1, 4 hours 5 Art. 4.1 of Law No. 209-FZ). At the same time, the monthly (on the 10th of the month following the month in which the corresponding change occurred) is the update of certain types of information:
  • introduction of information on newly created legal entities, newly registered IP (p. 2 h. 5 of article 4.1 of Law No. 209-FZ);
  • exception of information on legal entities, IP, which ceased operations (paragraph 7 of Part 5 of Art. 4.1 of Law No. 209-FZ);
  • actualization of information that individualizing a legal entity or entrepreneur - the names or surnames, name, and (subject to) of the patronymic, location or residence, species of activities issued issued by licenses (paragraph 3 of Part 5 of Article 4.1 of Law No. 209-FZ);
  • making information about products, participation in the procurement of goods, works, services for the needs of government bodies, local governments and certain types of legal entities (paragraph 6 of Part 5 of Art. 4.1 of Law No. 209-FZ).

Supplement and change of information Subjects of SMEs

The need for complementary and change of information in the subjects of SMEs arises, firstly, if they found the unreliability of information about themselves or its complete absence, and secondly, in relation to the information they provide independently (paragraph 9 - 11 h. 3 . 4.1 of Law No. 209-FZ).

If organizations (entrepreneurs), when checking a single registry, found that there are no information about them or incorrect, then they need to use the service posted on the official website of the FTS at https://rmsp.nalog.ru/index.html. The entrance to the service is carried out in the section "Information on working with registry", the subsection "You are not in the registry or data incorrect?". When entering the service, the user is invited to specify which of the listed information is not correct. According to the results of the analysis of the information presented in the application, the user is sent to the message about the inclusion (adjustment) of the data of a single registry or no reason for inclusion (adjustment) of information.

In the section "Frequently Asked Questions" of the Electronic Service, there is a procedure for submitting information to the SMEs in electronic form through the official website of the Federal Tax Service of Russia in the Internet. According to this order, for submission to the subjects of ICP information in electronic form on products, partnership programs, as well as contracts (contracts), in order to maintain a single registry should be:

In order, step by step describes how to create a new document, editing a previously formed document, changing its status, so that there should be no difficulty using electronic service from users.

Conclusion

SME entities are economically beneficial for the information contained in the Unified Registry, is full and reliable. The presence of an organization (entrepreneur) in a single register gives the right to the "tax campaign", support activities established by law No. 209-FZ, and also opens access to public procurement. In this regard, it will not be superb in that since 2017, unitary enterprises are connected to the contract system, which means an increase in demand for goods (works, services) of SMEs subjects.

All-Russian Classifier for Economic Activities (OKVED2) OK 029-2014 (KDES Ed. 2) (OKVED 2 KDES Ed. 2), approved. Order of Rosstandart dated January 31, 2014 No. 14-art. The specified classifier for the purposes of state registration of legal entities and IPs is used from July 11, 2016 (see also a letter of the Federal Tax Service of Russia dated June 24, 2016 No. GD-4-14 / [Email Protected]).

All-Russian product classifier by type of economic activity OK 034-2014 (KPES 2008), app. Order of Rosstandart dated January 31, 2014 No. 14-art. (Changes 9/2016 OKPD 2, 10/2016 OKPD 2, adopted by the orders of Rosstandard from 12.05.2016 No. 310-st, 311-art, entered into force from July 01, 2016 with the right of early application in legal relations arising from 01/01/2014. )

Federal Law of 07/18/2011 No. 223-FZ "On the procurement of goods, works, services with certain types of legal entities."

Federal Law of 04/05/2013 No. 44-FZ "On the Contract System in the Sphere of Procurement of Goods, Works, Services for State and Municipal Needs."

Federal Law of 07/03/2016 No. 265-FZ "On Amendments to the Federal Law" On the Development of Small and Medium Entrepreneurship in the Russian Federation "and individual legislative acts of the Russian Federation."

Federal Law of December 29, 2015 No. 408-FZ "On Amendments to Certain Legislative Acts of the Russian Federation".

Federal Law of 23.06.2016 No. 222-FZ "On Amendments to Selected Legislative Acts of the Russian Federation".

Clause 1 Art. 6 and paragraph 2 of Art. 10 of the Federal Law No. 408-FZ.

Https://www.nalog.ru/rn77/related_activities/regbusiness/reestrquetoin/por_sved_site.

In pursuance of Art. 16 of the Federal Law of 06.04.2011 No. 63-FZ "On Electronic Signature" Ministry of Communist Party As a federal executive body authorized in the field of use of electronic signature, performs accreditation of certifying centers.

Federal Law of 07/03/2016 No. 321-FZ "On Amendments to Certain Legislative Acts of the Russian Federation on Procurement of Goods, Works, Services for Providing state and municipal needs and the needs of certain types of legal entities."

In the Russian Federation, most commercial organizations providing services to the population producing goods for consumption, agricultural products relate to small and medium-sized businesses.

Small enterprises are hard to compete with large manufacturing organizations, they need support from the state by providing tax breaks and holidays, in obtaining bank loans for simplified rules and on favorable terms, opportunities to participate in tenders and competitions on government procurement and contracts.

In order to streamline enterprises related to small and medium entities of entrepreneurship, from August 1, 2016, the tax service begins to conduct a registry, which will be made all information about business organizations operating in this area.

What is a single register of small and medium-sized entrepreneurship subjects

The unified registry is systematic data on all enterprises registered in the manner prescribed by law and working in the field of small and medium-sized businesses.

The registry will include all information about the business entity as a legal entity, as well as individual entrepreneurs. Thanks to the registry, you can get comprehensive information about the name, the date of creation of an organization, the activities that it implements the licenses received.

Based on what document created

The decision to create such a single registry was worked out for a long time, the need for its introduction to life was said at the congresses and meetings of entrepreneurs, at the government meetings.

In 2015, changes were made to federal law of 24.07.2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" and a number of regulatory acts of the Government of the Russian Federation, which provided for the creation and maintenance of the register of small and medium-sized businesses.

The registry should be based on the information that are available in the tax authorities in relation to legal entities and entrepreneurs and are listed in EGRULT and EGRP, as well as at the request of the businessmen themselves, other information may be indicated, including products, participation experience in contests, large projects and transactions. In short, everything that can give an exhaustive presentation and recommendation to potential partners and counterparties.

Who is responsible for his maintenance

The registry management functions are assigned to the tax service, however, it is quite natural, since it is the FNS that is a registering authority and has full information about all legal entities and entrepreneurs.

Moreover, the provision of the registry was the Incorporation and the USRP, which contain the whole history of the established organization from the moment of registration: about participants, about changes in management bodies, on the presence of liquidation measures and.

The principle of the registry

Registry information is in open access for any individuals. Get information is possible on the FNS website, going to the appropriate section.

All interested persons will be able to take advantage of the information, including the estimated counterparties entrepreneurs. Banks when issuing loans and verifying borrowers will be able to provide detailed and proven information and make the right decision regarding the received application.

State and municipal structures can check participants, including the presence of experience in a particular field.

Industry ministries supporting government programs and projects with small and medium-sized businesses can also seek the characteristics of the necessary organization to the FTS website.

The principle of the registry work is very simple, with its creation, modern Internet technologies were used, which allows you to request the desired data from any device, even from a regular mobile phone.

Why he need it

The creation of the registry was pursued by the goal - the help of small enterprises to break into the Russian market, whatever it could offer their services and products throughout the country.

In fact, this is another step to eliminate obstacles and barriers to businessmen, the ability to use when receiving various financial subsidies.

Now they do not have to constantly confirm its status by submitting numerous documents on annual turnover, the number of employees gained. It is enough to attach to statements and other business requests an extract from the registry.

Banks are expected to be credited to business entities included in the register on preferential terms, by issuing loans with a low interest rate, which will make it easier to make a load on the business and will compete with large enterprises.

What registry SMEs can be useful for small and medium businesses

The state takes another attempt to create comfortable conditions for doing business. The expectations from innovation is certainly quite rainbow, but the utility of the registry will become apparent from the incident of a certain time when the entire necessary base is formed.

For the entrepreneurs themselves, this is free advertising their activities. Instead of publishing for money in various magazines, websites and business directories, it is now quite enough to make them in the registry, updating these times a year.

For counterparties that are engaged in finding business partners in other regions, it will not be necessary to hire experts to identify suitable enterprises. Requesting information from the registry, you can get a proven result and start working together.

Small and middle entrepreneurship in Russia: Criteria of 2016

In order for the company to be included in the registry, at least one criterion is to answer below:

  • profit received for one year for small enterprises no more than 120 million rubles, for small enterprises - 800 million rubles, for average 2 billion rubles.
  • the number of employees depending on the magnitude of the company should be from 15 to 250 people.
  • a number of additional conditions.

Fully, all criteria for small and medium-sized businesses in Russia are given in Article 4 of the Federal Law of 24.07.2007 N 209-FZ (with amended and add., Introductable from 01.08.2016) - (Word file).

How to get into the registry and whether to do it

All information will be made by the tax service automatically according to the results of enterprises reporting, additional information organization can make themselves using a special service through a digital signature.

The entry into the registry does not threaten an enterprise, in fact it is the same incorporation, but with more detailed and worked information. In order to receive state aid, one being in the registry is not enough, you need to participate in special programs and projects.

RESULTS

In the course of crisis, the entrepreneur began to work heavier, now many targets just survive and maintain an enterprise without bringing it to bankruptcy. Since the established registry will be a kind of advertising of a business entity, then many will have a chance to work in other regions, offering their products or services to be in demand.

Many products are unique and produced only in certain regions, therefore an expanded base that is formed in the tax authority will help find their buyer and business partner.

How to open a small coffee shop from scratch - step by step instruction.

Representatives of small businesses receive special government support in the form of a decline in administrative and tax burden. This factor contributes to the growth of the indicator reflecting the percentage of the population engaged in the labor process. Firms belonging to the Group of Medium Business also have certain benefits submitted by regional authorities. Below, we propose to consider the subjects of small and medium-sized businesses and talk about their features.

The maintenance of a single register of small and medium-sized entrelers is carried out by the Federal Tax Service

Subjects of SMEs: the essence of the concept

In the federal act of two thousand fifteenth years, it is said that the SMEs category (small and secondary entrepreneurship) include various firms registered as a consumer, or a general production cooperative, a limited liability company, IP or farm-peasant economy. The subject of SMEs is a special status, which makes it possible to use various benefits that are bodies. In order to obtain a status confirming the belonging to the structure under consideration, all of the above organizations must comply with certain selection criteria.

It is important to note that conducting economic activities in the status of a subject of small or medium-sized businesses is the legal right of every citizen. This right is enshrined by the Constitution of the Russian Federation. According to the established rules, the organization established by a citizen must independently have economic activities in order to obtain income by providing services, sales of commercial products, the use of own assets or performing various works. The expansion of this direction contributes to the growth of healthy competition, which is favorably reflected in the economic condition of the region.

Small and middle entrepreneurship in Russia

In two thousand and seventh, a federal law under the number of two hundred nine "On the development of small and medium-sized businesses in the Russian Federation", which provides detailed information about the subjects under consideration. This act contains the parameters that are used to determine the affiliation of a particular company to large, medium or small businesses. The same standard regulates the activities of all structures related to the SME category.

On the territory of Russia there is a specialized register of small and medium-sized businesses, which includes all organizations and private firms leading commercial activities. This registry is divided into two separate groups:

  1. EGRULA - The registry containing information on entities of entrepreneurship registered in the status of legal entities.
  2. Eagip. - the registry containing information about all individual entrepreneurs operating in Russia.

Small business in Russia enjoys special intended for him, benefits

What organizations belong to the subjects of SMEs

As mentioned above, state bodies establish criteria that are used to assign various companies to specific entities of business activities. In order to obtain the status of small or medium-sized businesses, the company must comply with the specific requirements of the controlling authorities. As a rule, these requirements are associated with the total number of company employees and the size of the annual revenue of the enterprise. Let's get acquainted in more detail with these requirements.

Requirements for status

In order to become a subject of SMEs, the entrepreneur must have a certain status. Today, these subjects include agrarian and general production cooperatives, business partnerships and society, peasant farms and private businessmen. It is important to note that these parameters are secondary importance. All companies with any of the above statuses can be excluded from SMEs in violation of the limits established with respect to the size of the company's state or annual revenue.

Numerical restrictions

The criteria of small businesses are different from the requirements put forward by controls to the Middle Organizations. Thus, the state of subjects belonging to the middle category may be from one hundred and one to two hundred and fifty employees. Representatives of small structures are endowed with the right to keep no more than hundreds of employees in their ranks. With regard to microenterprises, the maximum threshold in the form of fifteen workers is installed. It is important to note that when drawing up calculations, not only the main employees of the company are taken into account, but also those employees that part-time work.

Exceeding the established restrictions is the cause of loss by the company of its status. It is important to note that the above requirements act both in relation to individual entities and legal entities. The only difference between these structures is that the IP may not have hired personnel at all. In such a situation, belonging to a specific category is determined by calculating the value of annual income. It should also be said that individual entrepreneurs working on a patent basis are micro-enterprises. In this example, the amount of revenue and state number are not taken into account, since these criteria are limited to the patent system itself.


A small business entity is a Russian commercial organization or an individual entrepreneur who aims to profit

Features of revenue

One of the main parameters that is used in determining the company's affiliation to a specific subject is the volume of annual income of the organization. When drawing up calculations, the size of gross revenues is taken into account before the deduction of tax payments obtained last year. According to the established rules, the magnitude of the revenue of microenterprises should not exceed one hundred and twenty million rubles. For representatives of the small structure, the maximum threshold is set in the form of 800 million rubles.

The average business criteria has more rigid. The amount of revenue of companies related to this category should vary from 800 million to two billion rubles per year. Another important parameter that is taken into account when determining the company's affiliation is the composition of the authorized capital. With regard to small businesses, the rule is established according to which the size of the participants who are not related to small businesses should not exceed forty-nine percent.

State Register of the Russian Federation for SMEs

The registry of enterprises containing information on the structures under consideration was created in two thousand and sixteenth year. This list includes all companies that have the status of SMEs operating in Russia. You can familiarize yourself with the information contained in the registry, you can visiting the official website of the tax inspection. It is important to note that information about new entrepreneurs who only passed the registration procedure is entered into the registry in automatic mode. For data entry, information recorded in tax reports is used.

All information contained in the registry under consideration is in open access. This means that anyone can find out the name of the organization or the name of the owner of the IP. In addition, here you can learn about the accessories of a particular enterprise to one of the subjects of entrepreneurship, the individual taxpayer number and the address where the company is registered. In addition to the above information, the SME registry contains information on the direction of the activities of each company and the availability of the license.

All information is used by government agencies in order to monitor the work of business entities.

It is important to draw attention to that every entrepreneur has a legal right to apply for additional information about his company. As additional information, you can specify:

  1. Data on manufactured products and its main characteristics.
  2. Information on the Company's participation in various partnership programs with government agencies.
  3. Information about participation in tenders, competitions and auctions conducted by government agencies.
  4. Full contact details.

Criteria for attributing to small business entities in 2018 establishes the state

To submit an application, you need to register a personal account on the official resource of the tax service. It is important to note that the transfer of information is possible only if there is a special digital signature. The creation of the SME registry allowed representatives of this structure to abandon the formation of documents confirming the availability of special status. Earlier, such documents were created with the aim of taking part in various state programs. In order to obtain confirmation of the availability of special status, the entrepreneur was necessary to transfer financial reports, accounting documents and information about the magnitude of the staff of employees.

In order to obtain information about a particular company and its belonging to a specific structure, you need to visit the Tax Service website. Turning to the Registry page you need to enter the full name of the organization, or its identification number. If there is no absence or unreliability of the information provided, you should contact employees of the service and submit a request for verifying data on a particular company.

Support for small and medium businesses

Small and secondary entrepreneurship has a special status providing the possibility of using various benefits, government agencies. These preferences can be distributed into three separate groups:

  1. Reduced tax burden. Each entity of entrepreneurial activity relating to the SME category has legal right to use special tax regimes to reduce the cost of expenses. In addition, regional authorities provide enterprises that temporarily stopped their activities, tax holidays, during which zero reporting is allowed.
  2. Administrative benefits. This category of benefits include simplified procedure for maintaining accounting reporting, as well as the possibility of using employment agreements that have a certain period of validity. In addition, control bodies, these enterprises, are given the opportunity to receive supervisory holidays, which companies are exempt from the mandatory passage of various inspections. It should be noted that the last benefit is valid until the end of two thousand eighteenth years.
  3. Financial benefits. This type of preferences is expressed in the form of grants and subsidies issued by the regional and federal authorities. The money received can be used to expand the business, cover officials and other purposes.

On the territory of Russia there is a federal corporation for the development of small and medium-sized businesses. The task of this structure is to create all the necessary conditions for the prosperity of entrepreneurial activity. This corporation helps "get out of the shadow" by persons engaged in manufacturing activities in small amounts or freelance-based work. Supporting such support makes it possible to increase the number of jobs that positively affect the public. In addition, the development of SMEs can significantly reduce the costs of the state budget, which are used to cover medical insurance, pension and payment for unemployment benefits.


On the portal of the Federal Tax Service, there is a list in which all subjects of small and medium-sized businesses of the Russian Federation are included.

The SMP Support Fund takes direct participation in the development of new business activities. Particular attention is paid to innovative technologies that allow you to optimize the production process.

Conclusions (+ video)

In order to obtain the status of a SME entity, the company needs to match the row of strict parameters that are used by the controlling authorities to select organizations. Getting this status allows entrepreneurs to get tax breaks and reduce the amount of financial load on their own company.

In contact with

In this article, we will consider the register of small businesses. We find out what the register of small business entities is needed. Tell me where you can see a list of small businesses.

The database of small and medium-sized enterprise entities (SMEs) was created on August 1, 2016. The principle of the registry is based on access to these interested individuals, legal entities, public services without restrictions and additional fees. Registry information is subject to an annual automatic update and monthly adjustment. Responsibility for registry maintenance and regular data update is assigned to the tax authorities.

Features of enterprises with the right to the status of SMEs

The list of commercial enterprises with the right to receive the status of SMEs includes business communities, JSC, industrial and agricultural cooperatives, KFH, IP, economic partnerships. Cannot be recognized by the subjects of SMEs Non-profit organizations, state or municipal institutions. The registry contains small (as well as micro and medium) enterprises in accordance with their organizational characteristics of established criteria.

Organizational form The requirement of execution of one of the conditions
The share of participation in the authorized capital of the subjects of the Russian Federation is less than 25%, foreign legal entities - up to 49%
Household societies and partnershipsAvailability of the status of the participant of the project "Skolkovo" or leading activities on the introduction of know-how, innovative technologies with exceptional rights
Joint Stock CompanyAvailability of shares belonging to the high-tech sector of the economy
Public joint-stock companiesThe number of shares in the amount of more than 50% belongs to the Russian Federation or if there is more than 50% of the voting shares of the joint-stock company
Legal entitiesBelonging to state corporations or created in the framework of the reorganization of the Russian Corporation Nanotechnology

In addition to the requirements for the organizational form of enterprises with mandatory conditions of SMEs are the limiting indicators of the number and revenue.

Criteria for attributing enterprises to micro, small and medium enterprises

Automatic formation of the registry data is based on the selection of enterprises on the criteria of the company's affiliation to medium, small or micro. The registry represents these enterprises with grouping by type. The criteria for limit physical indicators are applied equally for legal entities and IP:

Features of inclusion in the register of a number of organizational forms

There are a number of features when entering the register of these row of enterprises:

  • The registry includes organizations and IP during the first year of activity, regardless of the composition of the founders;
  • PI, who chose the patent system, immediately assigned the status of microenterprises with automatic inclusion in the registry;
  • The list of AO is not complete. Data on certain types of joint-stock companies that meet the criteria of the SMP will be supplemented in August 2017 on the basis of information of the holders of the registries of shares;
  • The list of consumer cooperatives contains only their agricultural species. In August 2017, the list will be complemented by the rest of the PC.

An example of the use of enterprise indicators to make information in the registry.

Indicators The data on the enterprise is entered into the registry The company will not be able to get into the registry
check inOfficial registration of the organization or IPLack of data in the register or jar
Representation of reportingReporting is submitted to determine the number and incomeReporting is not represented
The limit parameters of the average number obtained incomeComplied, for newly created enterprises restrictions not establishedNot respected within 3 years
Participation of subjects in the share of authorized capitalLimit parameters are observedThe established limit is not executed

Creation of registry and sources of information

Making data on the enterprise category SMEs in the Register is carried out in automatic mode. The source of the registry data form is the information contained in the USR and the reporting of organizations or IP. Enterprises that do not represent reporting in the IFTS are not included in the registry or may be excluded from the information base. In the future, companies do not need to confirm the status, data control and the exclusion from the bases is carried out by the IFNS.

Part of the information is updated on the basis of the data submitted to the IFNS by third parties - the organizers of the Exchange, the executive authorities, institutions that control innovative activities or producing regulatory regulation. An electronic service is used to transmit information.

Register of small business entities: frequency of updating information

The date of the annual update of information is scheduled for August 10, according to the data available in the IFNS on July 1. Additionally, the 10th day is subject to a change of particularly current information about newly registered enterprises or ceasing activities. The update is subject to information:

  • On new registered enterprises;
  • About organizations or IP to be exceeded in connection with the termination of activities that are no longer relevant to criteria or lack of reporting;
  • Information located in the register for sources by EGRUL, EGRIP or additional data on activities, contracts, tenders.

An exception from the register of small enterprises exceeded the limit indicators of the number, the share of participation in capital or revenue, is not carried out after the expiration of the period. The deprivation of the status of a small enterprise is carried out if there is an excess of limits during flowing in a row of 3 calendar years.

Mandatory information contained in the registry

Data on persons posted in the database allow you to confirm the status of a small enterprise. The registry indicates:

  • Name of the enterprise, INN;
  • Location of the organization or registration of IP;
  • Category accessories companies to micro, small or medium enterprise;
  • Information about the activities, availability of licenses and other information;
  • Data on contracts implemented in the previous year;
  • Recording and update information.

In addition to the information made by the registrar in automatic mode, enterprises can make additional information. In addition to the general federal base, a separate register of the regional level of SMEs receiving state support was created. Information is formed after the start of receiving subsidies with data saving within 3 years after the end of the provision of assistance. Information is necessary to monitor the targeted use of public funds.

When searching for enterprises with SME status, more reliable information can be obtained from the federal register. Regional registries are not always included in the list of enterprises with the status of SMEs. At the same time, small organizations or IPs that have not received support will not be made to the database.

Changing the information posted in the registry

Independent registration in the resource is not provided. Admission, change, deletion of information is made through the registering authority. Supplement information of a private nature about products, tenders, contacts, website, telephone A company may after authorization on a resource using reinforced qualifying signature.

Enterprises who discovered the absence of information about them or their unreliability can contact an electronic message to the site. When sending a request, an important details are the IFX code that carries out accounting. The lack of details will not allow the registrar to consider the application. The discrepancies identified by the fact that the discrepancy will be eliminated in the annual change in information on the data available on July 1 of the current year.

Benefits arising from enterprises when reflecting data in the registry

Small business enterprises have a number of advantages due to open access to information that has an official source of formation. Certificates of the status of a small enterprise is not provided that it simplifies confirmation of belonging to SMEs according to the registry data.

Enterprises have the opportunity:

  • Get an advantage in the form of an operational application with participation in tenders in public procurement;
  • Reduce time upon confirmation of the right to vacation for non-tax inspections;
  • Reduce costs and time to prepare documents for obtaining a subsidy in the form of state aid directed to business development;
  • Confirm the right to the predominant redemption of municipal property in lease;
  • Make available information on business partners located in other regions.

Open access to information about the enterprise allows you to quickly provide potential partners information about the company, products, contracts and other data.

Answers on questions

Question number 1.. What to do in case of placement in the register of an enterprise that does not belong to the small category? The exclusion of information is required due to the receipt of the loan.

Answer: To exclude data you need to send an email to the site. According to the results of the verification, the information will be excluded in the order of annual update of information.

Question number 2.. Why profitably get the status of a small enterprise?

Answer: Organizations or IP with small status are entitled to conduct simplified accounting without the use of a number of PBUs, represent accounting statements in the abbreviated number of forms, to obtain reduced regional rates when conducting special regimes. Small business have quotas for the tenders of state procurement and financial support from the state.

Question number 3.. How are the limit numbers of numbers or revenue determined when attributable to small enterprises?

Answer: The upper limit of indicators is permissible. For example, if there is an average number in the amount of 100 people, the limit is not considered exceeded.

Question number 4.. What subjects of the Russian Federation may be represented as part of a 25% share of the share capital of a small enterprise?

Answer: Commercial enterprises, state or municipal capital, non-profit public, religious organizations can be part of the founders.

Question number 5.. Does the chosen tax system affect the status of a small enterprise?

Answer: The criteria for attributing a subject to a small enterprise does not include the type of taxation. The status is determined by the composition of the participants in the share of capital, number, income and other indicators depending on the specifics of the activity.

Orlova O.E.

From 01.08.2016, a single register of small and medium-sized businesses is successfully operating on the tax service website, organized in the form of an open electronic service. It is intended to meet the needs of all interested users. How does this service functions? What is his advantages? What business entities are included in the registry? How often is the registry information update? All of this - further in the article.

The main objectives of the registry

To summarize information about legal entities and on individual entrepreneurs who meet the conditions for attributing to the subjects of small and medium-sized businesses (hereinafter - SMEs), in accordance with Art. 4.1 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" (hereinafter referred to as Law No. 209-FZ) provides for the maintenance of a single register of small and medium-sized businesses (hereinafter referred to as the Unified Registry). The maintenance of a single registry is entrusted with the Federal Tax Service (Part 2 of Art. 4.1 of Law No. 209-FZ).

The inclusion of an organization (entrepreneur) into a single registry means compliance with the criteria of the SME subject established by law No. 209-FZ; Additional confirmation of SME status on the part of the economic entity is not required.

In the form in which the FTS demonstrates the public a single registry, it is the database of SMEs posted in publicly access, when accessing which one can confirm the belonging of a business entity to the SME category.

The creation of a single registry pursued the following objectives:

    reducing the costs of entrepreneurs and government bodies 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 a list of SMEs subjects for their potential participation in the procurement of goods, works, services, and in order to provide credit and warranty support;
  • ensuring the implementation of "supervisory holidays" for small enterprises;

    improving the quality of study of SME support measures;

    the maximum disclosure of information on the activities of the SMEs and the goods produced by them, works, services, including the innovative, high-tech products produced.

Composition of the information of the Unified Registry

The composition of the information introduced into a single registry is set to 3 Art. 4.1 of Law No. 209-FZ and includes:

1) the name of the legal entity or the last name, the name and (subject to the presence) of the patronymic of the IP;

3) the location of the legal entity or the place of residence of the IP;

4) the date of making information on a legal entity or IP into a single registry;

6) an indication that a legal entity or IP is a newly established legal entity, newly registered IP;

9) information about the legal entity, IP products (according to the All-Russian Classifier of products by type of economic activity), indicating its compliance with the criteria for innovative products, high-tech products;

10) information on the inclusion of a legal entity, IP in registry registers (lists) of the subjects of SME participants in partnership programs between persons who are customers of goods, works, services in accordance with the Law on Procurement, and SMEs Subjects;

11) information on the presence of a legal entity, IP in the preceding calendar year of contracts concluded in accordance with the Law on the Contract System, and (or) agreements concluded in accordance with the Law on Procurement;

12) other information included in the Unified Registry in accordance with federal laws or regulatory legal acts of the Government of the Russian Federation.

The unified registry is formed automatically, by assigning the status of the SME entity to business entities, information on which is already contained in the information systems under the jurisdiction of the federal executive bodies, without any additional administrative procedures.

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In addition to the information set by Part 3 of Art. 4.1 of Law No. 209-FZ, the subjects of SMEs can independently make additional information about themselves, for example, contact details (email address, telephone, site) in a single registry.

The procedure for assigning and changing the status of the SME entity

Currently, the SPE entities on the basis of the information provided at the disposal of information for 2015 as of July 1, 2016 are included in the Unified Registry. If organizations (entrepreneurs) provided refined data for 2015 on time until 07/01/2016, then in the current version of the Unified Registry formed on 08/01/2016, information is presented taking into account the clarified applications.

Any subject of SMEs can check for information about yourself and its accuracy. No information may be caused by the following reasons:

- failure to submit to the organization (entrepreneur) of information on the average number of employees for the previous calendar year and (or) tax reporting (paragraph 5 of Part 5 of Art. 4.1 of Law No. 209-FZ);

- Deposlence until July 01, 2017 Attitudes to the subjects of SMEs of joint-stock companies that meet the conditions for the maximum share of the participation of other organizations in their capital (PP. "A" 2 Article. 1, paragraph 2 of Article 12 of Law No. 265-FZ). According to a letter of the Federal Tax Service of Russia dated 09/07/2016 No. SD-4-3 / [Email Protected] Information on such joint-stock companies will be included in the Unified Registry 10.08.2017 as of July 1, 2017 with the annual formation of a single registry;

- moratorium until 01.08.2016 for the conditions for assigning legal entities and SP to the subjects of SMEs (paragraph 10 of Art. 10 of Law No. 408-FZ). Article 5 and paragraph 3 of Art. 13 of Law No. 222-ФЗ The consumer cooperatives of all species are included in the subjects of SMEs from 06/23/2016, and not just agricultural, as it was in the previous edition of Part 1 of Art. 4 of Law No. 209-FZ, which entered into force 01.01.2016. The Unified Registry formed on 01.08.2016 contains information only about agricultural consumer cooperatives. Information about other SMEs (with the exception of information about the newly created such cooperatives) will be made to a single register 10.08.2017 as of July 1, 2017 with the annual formation of the registry (Article 11, paragraph 1 of article 13 of Law No. 222-FZ, . 1 h. 5, Art. 4.1 of Law No. 209-FZ). At the same time, information on newly created consumer cooperatives (all species) will be made to the unified register of the 10th day of the month, following the month of entering into an incorporation, information on the creation of a consumer cooperative (Article 5, paragraph 3 of Article 13 of Law No. 222-ФЗ , paragraph 2 of Part 5 of Art. 4.1 of Law No. 209-FZ).

In accordance with Part 4 of Art. 4 of Law No. 209-FZ Category of the SME Subject Changes if the limit values \u200b\u200bare higher or below the limit values \u200b\u200bestablished in paragraph 2 and 3 hours 1.1 of Art. 4, for three calendar years, following one after another, unless otherwise established by this article.

It is appropriate to recall here that from 01/01/2016 the criteria for attributing economic entities to SMEs changed. If earlier the indicators of the "average number of employees" and "revenue from sales" were used, now they were replaced by the "average number of employees" and "income from the implementation of entrepreneurial activity". The need for changes is due to the transition to automatic data processing in the Unified Registry. The limit values \u200b\u200bof the entrepreneurial income received from entrepreneurial activity for the previous calendar year were approved by the Decree of the Government of the Russian Federation of 04.04.2016 No. 265 "On the limit income values \u200b\u200breceived from the implementation of entrepreneurial activities for each category of small and medium-sized businesses." The specified ruling entered into force on 01.08.2016, that is, from the moment the action of a single registry.

Due to the fact that the norms of paragraph 2 and 3 h. 1.1 of Art. 4 of Law No. 209-FZ concerning the conditions for the assignment to the subjects of SMEs on the average number of employees for the previous calendar year and income from entrepreneurship for the previous calendar year, came into force on 01/01/2016, the letter of the Federal Tax Service of Russia No. SD-4-3 / [Email Protected] The procedure for changing the status of the SMEs subject is clarified. The tax service reports that for the first time, the category of the SME entity can be changed in the formation of a single register 10.08.2019 as of July 1, 2019 if the limit values \u200b\u200bare higher or below the limit values \u200b\u200bspecified in paragraph 2 and 3 hours 1.1 of Art. 4 of Law No. 209-FZ, for three calendar years, following one after another (2016-2018).

The frequency of updating the information of the Unified Registry

So, the first formation and placement of information of the unified registry occurred on 01.08.2016 as of 01.07.2016. In the future (in 2017, and then), information on the belonging of a business entity to the category of SMEs subjects will be updated annually on August 10 of the relevant calendar year based on those data that will be at the disposal of the FTS as of July 1 (paragraph 1, 4 hours 5 Art. 4.1 of Law No. 209-FZ). At the same time, the monthly (on the 10th of the month following the month in which the corresponding change occurred) is the update of certain types of information:

    introduction of information on newly created legal entities, newly registered IP (p. 2 h. 5 of article 4.1 of Law No. 209-FZ);

    exception of information on legal entities, IP, which ceased operations (paragraph 7 of Part 5 of Art. 4.1 of Law No. 209-FZ);

    actualization of information that individualizing a legal entity or entrepreneur - the names or surnames, name, and (subject to) of the patronymic, location or residence, species of activities issued issued by licenses (paragraph 3 of Part 5 of Article 4.1 of Law No. 209-FZ);

    making information about products, participation in the procurement of goods, works, services for the needs of government bodies, local governments and certain types of legal entities (paragraph 6 of Part 5 of Art. 4.1 of Law No. 209-FZ).

Supplement and change of information Subjects of SMEs

The need for complementary and change of information in the subjects of SMEs arises, firstly, if they found the unreliability of information about themselves or its complete absence, and secondly, in relation to the information they provide independently (paragraph 9 - 11 h. 3 . 4.1 of Law No. 209-FZ).

If organizations (entrepreneurs), when checking a single registry, found that there are no information about them or incorrect, then they need to use the service posted on the official website of the FTS at https://rmsp.nalog.ru/index.html. The entrance to the service is carried out in the section "Information on working with registry", the subsection "You are not in the registry or data incorrect?". When entering the service, the user is invited to specify which of the listed information is not correct. According to the results of the analysis of the information presented in the application, the user is sent to the message about the inclusion (adjustment) of the data of a single registry or no reason for inclusion (adjustment) of information.

In the section "Frequently Asked Questions" of the Electronic Service, there is a procedure for submitting information to the SMEs in electronic form through the official website of the Federal Tax Service of Russia in the Internet. According to this order, for submission to the subjects of ICP information in electronic form on products, partnership programs, as well as contracts (contracts), in order to maintain a single registry should be:

a) establish a qualified electronic signature check key certificate that corresponds to it the electronic signature key issued by the certifying center accredited in the Ministry of Communications and Cryptopro;

b) enter the service and pass the authentication on the INN assigned to the SMEs subject.

In order, step by step describes how to create a new document, editing a previously formed document, changing its status, so that there should be no difficulty using electronic service from users.

Conclusion

SME entities are economically beneficial for the information contained in the Unified Registry, is full and reliable. The presence of an organization (entrepreneur) in a single register gives the right to the "tax campaign", support activities established by law No. 209-FZ, and also opens access to public procurement. In this regard, it will not be superb in that since 2017, unitary enterprises are connected to the contract system, which means an increase in demand for goods (works, services) of SMEs subjects.

In pursuance of Art. 16 of the Federal Law of 06.04.2011 No. 63-FZ "On Electronic Signature" Ministry of Communist Party As a federal executive body authorized in the field of use of electronic signature, performs accreditation of certifying centers.

Federal Law of 07/03/2016 No. 321-FZ "On Amendments to Certain Legislative Acts of the Russian Federation on Procurement of Goods, Works, Services for Providing state and municipal needs and the needs of certain types of legal entities."