In accordance with the legislation of the Russian Federation, the competent state authorities maintain a Unified Register, which includes information on small and medium-sized Russian enterprises, as well as individual entrepreneurs, which, based on indicators of economic activity, can be assigned to this category of businesses. What criteria must firms meet for inclusion in the appropriate registry? How is information about business entities entered into it?
What is a registry of subjects of the NSR?
First of all, we will determine what constitutes the registry in question. This source is a state database that reflects information about enterprises that, based on criteria established by law, can be classified as small or medium-sized enterprises.
Thus, this or that interested person can, having made a request to the register of small and medium-sized enterprises, make sure that, for example, his partner has the status of SMP, which is confirmed by an official record in the corresponding state database. As a rule, these interested parties are other government agencies, municipal authorities, large suppliers, considering the possibility of cooperation with the NSR in one direction or another.
Using the resource in question is quite simple. It is integrated with the interfaces of the website of the Federal Tax Service. Having come to it, it is possible to check whether this or that organization belongs to the corresponding category.
It is worth noting that the resource in question is federal. That is, for example, a separate register of small and medium-sized enterprises of Moscow , St. Petersburg or another Russian city is not provided. But, one way or another, all metropolitan enterprises, as well as those registered in other regions - from among those that meet the criteria for being classified as SMEs - are entered in this register.
But how do information about these companies get into the corresponding databases?
How is the NSR registry created?
The unified register of small and medium-sized enterprises is formed directly by the specialists of the Federal Tax Service. That is, the participation of company representatives in this process is not required. The Federal Tax Service classifies businesses as belonging to the NSR category on the basis of the information found in state information systems.
At the same time, it is assumed that there will be no inquiries by the Federal Tax Service to enterprises with a clarification of their status or with a request to provide any information that would allow them to be classified as SMP.
Documents on the basis of which firms will be classified, information about which should be entered in the register of small and medium-sized enterprises, can be:
- tax returns;
- sources formed in the order of information communications of the Federal Tax Service with these or those subjects of legal relations.
In addition, the records reflected in the USRLE and the USRIP - databases, which are also administered by the Federal Tax Service, can be used to create the registry under consideration. If the FTS does not have at its disposal documents on the basis of which information about the company can be entered in the register of small and medium-sized enterprises of the Russian Federation, then the tax authorities are not supposed to make corresponding entries in the database under consideration.
Criteria for classifying a company as SMP: ownership of shares in the authorized capital
Based on what criteria can an economic entity be classified as an SMP?
If it is a legal entity, then the total share of state or municipal structures, public associations, religious organizations, backgrounds, in the authorized capital of the enterprise should not exceed 25%, and foreign firms not classified as SMP - 49%.
Criteria for classifying a company as SMP: innovation
In addition, a legal entity may be assigned to SMEs if:
- its shares - if the legal entity is an AO - will be classified as securities of the high-tech segment of the economy in the manner prescribed by law;
- the activity of a legal entity is associated with the implementation of intellectual developments that belong to the founders of this legal entity - a state or municipal institution, classified in accordance with the law;
- the legal entity is a participant in the Skolkovo project;
- the business entity was established by a legal entity included in the register of organizations that provide state support in the field of innovation to certain individuals.
In turn, these restrictions do not apply to IP. What is quite obvious - individual entrepreneurs cannot have shares or authorized capital, which would be shared with someone. However, both individual entrepreneurs and legal entities applying for inclusion in the register of small and medium-sized enterprises - Moscow or any other city, must meet the criteria for the number of employees established by law.
Criteria for assigning a company to SMEs: headcount and revenue
The average headcount of their staff for the previous year should not exceed:
- 15 people, if the business entity is a microenterprise;
- 100 people - if the company is a small business;
- 250 people - if the company claims to be a medium-sized enterprise.
Another universal criterion for classifying any type of business entity is revenue. Individual entrepreneurs or legal entities claiming to be included in the register of small and medium-sized enterprises must have revenues that do not exceed the limit values established in regulatory acts of the government of the Russian Federation. At the same time, revenues are summarized in all areas of activity that the company carries out.
So, we have identified the main criteria based on which certain business entities are included in the register of small and medium-sized enterprises of the Russian Federation. It will be useful to consider exactly what information about them is recorded in the corresponding database.
Register of SMEs: a list of information about firms
The registry under consideration includes:
- names of legal entities or full name individual entrepreneurs;
- TIN of business entities;
- addresses of firms or the place of residence of the IP
- the date of inclusion of information on business entities in a single register;
- specific categories of firms or individual entrepreneurs in accordance with the classification established by law;
- information on whether the business entity is newly created;
- information about OKVED IP and legal entities;
- information on licenses issued to one or another person.
What information is provided to the register at the initiative of firms?
It is noteworthy that a number of information with a view to reflecting them in the register under consideration can be submitted by an economic entity to the Federal Tax Service on its own initiative. So, at the request of an individual entrepreneur or legal entity, the following may be included in the register of small and medium-sized enterprises of the Russian Federation:
- information on manufactured products,
- information on the participation of an economic entity in partnership programs,
- information about government contracts concluded by the company.
The company must provide this information to the Federal Tax Service in electronic form - with a qualified digital signature. In this case, the direct entry of the noted information into the Unified Register of small and medium-sized enterprises can be carried out using separate interfaces of the Federal Tax Service website.
Regularity of updating data in the registry
How often can the information posted in the database in question be updated? For the first time, information on business entities was entered into the register of information of small and medium-sized enterprises on 01.08.2016. Subsequently, it will be updated every year on August 10 based on the information that is available to the Federal Tax Service of the Russian Federation until July 1.
In addition, the legislation provides for a more timely, monthly adjustment - until the 10th day of the month when there are grounds for the implementation of such a procedure, information in the corresponding database. So, the register of small and medium-sized enterprises maintained by the Federal Tax Service may be updated if:
- It is required to include information on newly created business entities in it;
- it is necessary to exclude from the register information about individual entrepreneurs or legal entities that have ceased their activities;
- there is a need to update important data on business entities - for example, their addresses, their licenses;
- you need to change information about products manufactured by businesses.
At the same time, business entities that interact with the Federal Tax Service are responsible for the accuracy of the information that is provided to the agency.
Summary
So, in accordance with the legislation of the Russian Federation, the competent state authorities maintain a special register of enterprises that, according to their criteria, correspond to the categories of small and medium-sized businesses. The purpose of this resource is to facilitate the receipt by stakeholders of confirmation of the fact that certain business entities are officially classified as SMP, in order to enter into legal relations with them, one of the parties of which should be a company or individual entrepreneur as SMP.
In fact, this is a register of support for small and medium-sized enterprises, since it also facilitates the work of business entities themselves interested in entering into the relevant legal relations. Moreover, no efforts on their part aimed at the inclusion of business information in the database within the framework of the resource in question are not expected.
The registers of small and medium-sized enterprises are maintained by the Federal Tax Service. At the same time, at the request of the company, it may transfer to the tax authorities additional information about itself in order to be placed in the relevant databases.