State register of small businesses. Extract from the SMP register: how to obtain and download. Principles of register formation

What do you need? register of small businesses? Whether there is a official website of the register of small businesses? What needs to be done for an organization or individual entrepreneur to be included in the register? Is it necessary to write application for inclusion in the register of small businesses? What information about a company or individual entrepreneur is included in the register? You will find answers to these and other questions in our article.

What is the small business register

Key issues related to register of small businesses, are regulated by Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized enterprises in Russian Federation" So if you want to get general information about the registry, it makes sense to refer to this article.

In general, the register of small and medium-sized businesses is generalized information about an organization or individual entrepreneur that is classified as small.

Creation of a single registry

Previously, registers of small businesses were maintained only at the regional level. That is, each region kept its own register. So, for example, register of small businesses in Moscow is maintained on the website http://62.117.118.98:8088/msp/.

However, later legislators decided that the data needed to be summarized. And now the Federal Tax Service (FTS) will begin to deal 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 intended 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;
• location of the company or place of residence of the individual entrepreneur;
• date of entering information about the organization or individual entrepreneur into the register;
• category of 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 Unified State Register of Individual Entrepreneurs (See "";
• information about licenses of an organization or individual entrepreneur;
• some other data.

Opening of the register in 2016

For the first time, the Federal Tax Service is required to open the register by August 10, 2016. It must contain information current as of July 1, 2016. After this, on the 10th day of each month, tax authorities will begin to supplement SMP registry newly created firms and businessmen. At the same time, firms and individual entrepreneurs that have ceased to be classified as small and medium-sized businesses or have ceased operations will be excluded from the register.

The website of the register of small and medium-sized businesses is, in fact, the website of the Federal Tax Service. Now information and last news O SMP register located at https://www.nalog.ru/rn50/related_activities/regbusiness/. So, in essence, official website of the register of small businesses This is a separate section on the Federal Tax Service website. Having entered SMP registry website, any company or individual entrepreneur will be able to check whether they are included in the register. In particular, most likely, a search in the register of small businesses will be carried out using the TIN. At the same time, special extract from the register of small businesses will not be issued.
nalog.ru

What will the registry be used for?

The status of a small enterprise gives the organization or individual entrepreneur some advantages and benefits. In particular, small businesses have the right to:

• conduct simplified accounting. In particular, small businesses are not required to comply with the requirements of PBU: 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 unified 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 norms labor law(Cm. " ");
• to avoid non-tax audits(in some cases, “supervisory holidays” apply).

Accordingly, small businesses themselves and regulatory authorities, having entered register of small and medium-sized businesses, will be able to check whether the organization or individual entrepreneur has the right to the designated benefits. Also, information that a businessman belongs to a small business may be needed by officials in order to make a decision on the possibility of financing a small business (such programs exist in some regions).

How to get on the register

To get into the new register, organizations or individual entrepreneurs themselves will not need to provide information to the Federal Tax Service. In particular, it is not necessary to submit application for inclusion in the small business register. Tax authorities must form a single SMP registry based on information from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, as well as reports available to the inspectorates. Specialists from the Federal Tax Service will include in the register information about all companies and individual entrepreneurs related to micro, small and medium-sized enterprises.

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):

Thus, in order to determine whether to include an organization or individual entrepreneur in the register, tax authorities, in particular, will take its income for 2015 from the profit declaration, according to the simplified tax system, or according to “imputation” for the fourth quarter of 2015. The register will include companies whose reported income is:

• up to 120 million rubles (microenterprise);
• up to 800 million rubles (small company);
• up to 2 billion rubles (medium company).

Changes from 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 money received at the cash desk or into the current account from buyers and clients. Income will need to take into account all income of an organization or individual entrepreneur taken into account for tax purposes, including non-operating income (clause 1 of 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 previously external part-time workers and employees under civil contracts were previously taken into account in this meaning, now they will not need to be included in the headcount calculation. These changes will accordingly affect which organizations and individual entrepreneurs will be included in register of small and medium-sized businesses.
For questions about these innovations, you can watch the video:

Simplified language and patent

It is worth saying that in 2016, companies will be included in the unified register regardless of whether they meet the criterion of total participation share Russian companies in the authorized capital or not. This is stated in paragraph 5 of the article. 10 of the Federal Law of December 29, 2015 No. 408-FZ.

In addition, new organizations and individual entrepreneurs on the simplified market, registered from August 1, 2016 to July 31, 2017, regardless of the composition of the founders, income and number of employees, are classified as micro-enterprises. Accordingly, all of them must be included in the register. Thus, for the period 2016-2017 there is a certain “graceful” period associated with the inclusion of “simplified” people in the unified register.

Also, all individual entrepreneurs using the patent taxation system, regardless of the date of registration as an individual entrepreneur, are recognized as micro-enterprises. (clause 3 of article 4 of the Federal Law of December 29, 2015 No. 408-FZ). Such individual entrepreneurs 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

If an organization or individual entrepreneur is not included in the register as a small business entity, but believes that they have the right to do so, then they can be recommended to contact their tax office and show documents on the number of employees and revenue. If the tax authorities admit their mistake, the company or individual entrepreneur will be required to be included in the register.

How to stay on the register

At the end of each year, companies or individual entrepreneurs must submit information on the number of employees to the regulatory authorities and report on taxes (submit declarations). Having received this data, tax authorities will know whether an organization or individual entrepreneur has the right to be called a small or medium-sized business. If the company or individual entrepreneur does not provide the specified data, then information about them will be excluded from register of small businesses. And, as a result, the company or individual entrepreneur will lose the status of a small enterprise and lose the right to benefits and support measures from the state.

On August 1, it is planned to make the first edition of the unified register of small and medium-sized businesses (hereinafter referred to as the register of SMEs) publicly available. Let us remind you that Art. 4.1 of the Federal Law of July 24, 2007 No. 209-FZ " " (hereinafter referred to as the law on the development of SMEs), which provides for the creation of this new information resource, began its operation in early July (clause 3 of Article 10 of the Federal Law of December 29 2015 No. 408-FZ " "; hereinafter referred to as Law No. 408-FZ).

According to the idea of ​​the authors of the law, the register of SMEs will combine information about all legal entities and individual entrepreneurs, without exception, that meet the conditions for classification as SMEs and will allow these business entities to avoid the need to confirm their status as a small or medium-sized enterprise each time applying for government support, as well as participating in government procurement. And in addition, the press service of the Russian Ministry of Economic Development adds, the creation of such a register will make it possible to reduce the costs of large companies in connection with the search for potential suppliers from among small and medium-sized enterprises and improve the quality of development of measures to support small and medium-sized businesses.

The status of an SME gives an individual entrepreneur or legal entity a number of advantages compared to big business. Thus, they enjoy the right to simplified proceedings accounting and cash transactions, simplified procedure for statistical control. SMEs also have advantages when participating in the placement of state and municipal orders. In addition, a special procedure for the privatization of leased state and municipal real estate applies to them.

Also, the status of an SME is required to be excluded from the inspection plan within the framework of “supervisory holidays” from the beginning of 2016 to December 31, 2018. Let us remind you that “supervisory holidays” apply to almost all types of supervisory and control activities and exempt all small and medium business(, clause 1, part 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ "",). However, in order to take advantage of all these privileges, entrepreneurs have to collect, sometimes, a substantial package of documents. And going through the required procedures often takes a businessman not only time, but also money. The SME register is designed to free small and medium-sized businesses from a number of bureaucratic procedures.

Let's consider what the new register is and how its creation will affect the daily life of small and medium-sized businesses.

What information will be included in the register of SMEs?

First of all, it is necessary to emphasize once again that the presence of information about a particular business entity in the register of SMEs automatically confirms its compliance with the criteria defined by the law on the development of SMEs. This is the main idea of ​​the developers, the implementation of which should make life easier Russian entrepreneurs ().

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The current version of the law on the development of SMEs contains a list of information about the SME entity that is included in the register. Thus, the register will include information about:

• registration data of an economic entity (name, TIN, location, SME category, OKVED code, etc.);
• licenses available to the enterprise or individual entrepreneur;
• manufactured products, indicating the compliance of such products with the criteria for classification as innovative products, high-tech products;
• inclusion of a legal entity or individual entrepreneur among the participants in partnership programs in accordance with Federal Law No. 223-FZ of July 18, 2011 (hereinafter referred to as Law No. 223-FZ);
• the availability of contracts for the SME in the previous calendar year, concluded in accordance with the Federal Law of April 5, 2013 No. 44-FZ " " and (subclause 1 - 11, part 3, article 4.1 of the law on the development of SMEs).

In addition to this information, as a result of the July amendments, it was possible to supplement the SME register with additional information about business entities in accordance with the requirements of other federal laws, or by government decision. However, this feature has not yet been implemented in practice ().

Thus, the new information resource will not only confirm the status of a SME, but will also tell potential customers of products and services about the prospects for cooperation with a particular enterprise or individual entrepreneur.

How the register will be filled with information about SMEs

The Federal Tax Service of Russia is responsible for maintaining and filling the SME register with data. It will also provide access to it, which will be open and free. As representatives of the service note, the contents of the register will be available on the official website of the Federal Tax Service of Russia. Access to the information resource will be provided in the electronic services section on the website www.nalog.ru (, response to the request published on the official website of the Federal Tax Service of Russia "www.nalog.ru", June 2016).

As the Ministry of Economic Development of Russia has repeatedly emphasized, the assignment of SME status to business entities and the entry of data about this into the register of SMEs will occur automatically, based on the data already available to federal authorities. Separately, the absence of additional administrative procedures related to the provision of additional documents by entrepreneurs and legal entities for this purpose is emphasized. Thus, the register of SMEs will be formed based on the information:

• contained in tax reporting(documents related to the application of special tax regimes);
• contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs;
• received from other government bodies and authorized organizations (,).

Thus, the completeness and reliability of the information contained in the register depends not only on the quality of work of the operator of the information resource, but also on the discipline of the SMEs themselves. However, SMEs will provide information about manufactured products, participation in partnership programs with customers, and the availability of concluded government contracts independently in the form of electronic documents, through the functionality of the website of the Federal Tax Service of Russia using qualified electronic signature ().

However, there is no special procedure for verifying the accuracy of information entered into the register. As noted by the Russian Ministry of Economic Development, small and medium-sized enterprises will independently bear the risks of providing false information. And in relation to the data on the basis of which the Federal Tax Service of Russia enters information, the usual verification procedures used to verify the information contained in the tax reporting submitted by entrepreneurs are applied.

Information about legal entities and individual entrepreneurs that meet the conditions for classification as SMEs established by Art. 4 laws on the development of SMEs will be entered into the register annually on August 10 based on the data available to the Federal Tax Service of Russia as of July 1 of the current calendar year. Thus, as noted in the press service of the Ministry of Economic Development of Russia, if, for example, an individual entrepreneur or legal entity did not provide information about average number employees for the previous calendar year, or tax reporting, allowing you to determine the amount of income received from the implementation of entrepreneurial activity, the Federal Tax Service of Russia will not enter the enterprise into the unified register of small and medium-sized businesses in this year ().

It should also be noted that the initial version of the register of SMEs will include both legal entities and individual entrepreneurs that meet the requirements of the law on the development of SMEs as amended, in force before January 1, 2016, and legal entities created in the period from December 1, 2015 to July 1, 2016 . Also on August 1, the register will include information about production cooperatives, agricultural consumer cooperatives, peasant (farm) farms that were created in the period from December 1, 2015 to July 1, 2016, as well as information about individual entrepreneurs, registered between January 1, 2016 and July 1, 2016 (,). Thus, taking into account the provided transition period, on August 1, all enterprises and individual entrepreneurs that meet the criteria of a SME at the time of launching the information resource should be included in the register. At the same time, those SMEs that already meet the requirements and receive state support before August 1 of this year will remain eligible for it until the end of 2016 ().

What will happen to data on SMEs after being included in the register?

It should be added that the data of the register of SMEs, in case of a change in their status, will be updated monthly, also on the 10th day of the month following the month in which the Federal Tax Service of Russia received updated information. Thus, information about:

• changing the registration data of SMEs;
• legal entities, individual entrepreneurs that have ceased their activities;
• manufactured products, participation in the procurement of goods, works, services for the needs of government bodies, bodies local government And individual species legal entities ( , ).

Information about the SME entity will be stored in the register for five calendar years, and, as explained in the press service of the Ministry of Economic Development of Russia, regardless of whether the SME entity has retained its status or not. And if an entrepreneur is excluded from the register of SMEs, then only a corresponding note will be made in the register, but data about this business entity will remain in the list for the entire five-year period (,).

Those SMEs that:

• did not submit to the Federal Tax Service of Russia information on the average number of employees for the previous calendar year;
• did not report on taxes paid;
• no longer meet the conditions for classification as a SME in accordance with Art. 4 of the law on the development of SMEs, as well as whose activities have been terminated in accordance with the established procedure (,).

***

The launch of a unified register of SMEs will be a tangible help in the development of small and medium-sized businesses. Moreover, it is important that the beneficiaries of this process are primarily entrepreneurs, not officials. At the same time, it is necessary that the information system works without failures from the very first day - after all, the success of a particular commercial enterprise may depend on this.

At the same time, Deputy Executive director"SUPPORTS OF RUSSIA" by legal issues and expertise Ivan Efremenkov hopes that entrepreneurs will not face refusals to provide state support due to the lack of information about them in the register after its launch. “But we plan in the first months of the register’s operation to monitor, together with entrepreneurs, the quality of its work and promptly inform the structures responsible for the work of this information resource about identified shortcomings,” the expert emphasized.

However, experts expect that entrepreneurs will be able to feel the real effect of the proposed innovations immediately after the launch of the register. Let us remind you that the debut of this information resource will take place on August 1.

In this article you will learn how to obtain an extract from the SME register using the TIN and other details of a small business entity. In addition, we will talk about the registry itself and what data can be obtained from it.

What data is contained in the registry

Before receiving an extract from the unified register of emergency medical services, you need to understand what kind of register it is and what information is included in it. Its administration is provided for in Art. 4.1 of the Law “On the Development of Small and Medium Enterprises in the Russian Federation” dated July 24, 2007 No. 209-FZ. In accordance with paragraph 3 of this article, the list includes the following information about small and medium-sized enterprises (SME):

• name of the company or full name of the entrepreneur;
• legal address of the legal entity, place of registration of the individual;
• SME category (medium, small, micro enterprise);
• OKVED, which are transferred from the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs;
• data on available licenses and other information.

To find out whether information about a particular legal entity or entrepreneur is contained in the register, you need to order an extract from the SME register.

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How to obtain an extract from the unified register of SMEs

First of all, we’ll tell you where to get it. In accordance with paragraph 2 of Article 4.1, which we discussed above, the register is maintained by the tax office, therefore, it can be obtained there.

You can order from the Federal Tax Service in three ways:

• using a special service. We'll talk about this later.
• by contacting the tax office in person or through a representative;
• by sending a request by mail.

Let us immediately note that the first method is the fastest and most convenient. You can receive an extract from the SMP register using your TIN within a few minutes.

To receive an extract from the SME register via the Internet (often such a request is also called “extract from the SME register by TIN”) you need:

1. Go to the website ofd.nalog.ru;
2. Enter the name or INN or OGRN of the company into the search bar; Full name of the entrepreneur or his OGRNIP;
3. View the search results, if several companies are displayed, select the one you need.
4. Click on the company name or full name of the entrepreneur. In this case, an extract from the SME register with a tax digital signature will be downloaded in PDF format to your computer.

If necessary, you can perform an advanced search. Using it, you can, for example, make a selection of small businesses by region or by specific industry. Search results can be exported to Excel. You can generate an extract from the SME register by TIN by entering a list of TINs not exceeding 30 thousand.

As we can see, downloading an extract from the SMP register is quite simple. Next, let's look at where it can be used. If a government procurement participant has provided an extract from the unified register of SMEs in Russia, the government customer has no legal or factual grounds for rejecting the application. Thus, an extract from the unified register of SMEs can be used instead of a declaration.

Application of an extract from the unified register of SMEs

Government customers had a question: is it possible to use an extract from the SMP register instead of a declaration? Some participants who submitted an extract from the unified register of SMEs in Russia were allowed to participate in the auction, others were not. Arbitrage practice confirms the correctness of the former. The resolution of the AS ZSO dated January 23, 2018 in case A56-26032017 concluded that Law No. 44-FZ does not contain a strict declaration form. In this case, the essence of the document, and not its form, has legal significance.

A separate issue is the validity period of the extract from the SME register. The above Article 4.1 states the following:

• the data contained in the register is posted on the website on the 10th day of each month;
• data are publicly available for 5 years following the year of their publication.

However, a small business entity may be excluded from the register, so government customers are advised to check the information contained in the extract from the unified register of SMEs.

Attached files

• Extract from the SMP register.pdf

The criteria for classifying business entities as small and medium-sized enterprises have recently changed. A representative of the Russian Ministry of Economic Development talks about this innovation and its consequences.

Maxim Viktorovich, why were the criteria for classifying business entities as small and medium-sized businesses changed?M.V. Parshin: Changes made to the legislation are related to the creation and subsequent automatic maintenance of the Unified Register of Small and Medium-Sized Enterprises. For example, from the concept of “revenue” we move to the concept of “income from business activities”, from the concept of “average number of employees” - to the concept of “average number of employees”. The organizational and legal forms of business entities that can be recognized as small or medium-sized enterprises have been clarified.
The Federal Tax Service has been appointed operator of the Register. The register will be available on the Federal Tax Service website from August 1, 2016. And from August 1, additional criteria for classification as SMEs will be introduced. One of them - the maximum total share of participation in the authorized capital of foreign and large organizations - applies to limited liability companies. Doesn’t this criterion apply to joint stock companies?M.V. Parshin: If the share of large or foreign companies in the authorized (share) capital of an enterprise exceeds 49%, such an enterprise loses its status as an SME. A similar criterion exists in the legislation of many countries and is called the “independence of origin criterion” in foreign practice. Now in information resources The Federal Tax Service has no operational information about the structure authorized capital joint stock companies. Therefore, it is not yet possible to apply such a criterion to JSC and to enter information about JSC into the Register of SMEs. So this criterion really only applies to limited liability companies. In the future, we expect to develop a mechanism for collecting such information for the purposes of maintaining the Register - either directly from issuers or from organizations that have the relevant information. The issue of combining the information systems of the Ministry of Economic Development, the Bank of Russia and the Federal Tax Service is being considered. It turns out that “ordinary” joint-stock companies that do not produce high-tech or innovative products will not be able to obtain the status of SMEs and be included in the Register?M.V. Parshin: Indeed, data on “ordinary” joint-stock companies with a small income and number of employees cannot yet be included in the Register. But the most widespread form of small business organization in Russia is a limited liability company. Information about such companies will, of course, be included in the Register if these companies meet the criteria for the amount of income from business activities, the average number of employees and the structure of the authorized capital. What is the maximum average number of employees for the previous calendar year for small enterprises as of 08/01/2016: 99 or 100 people? And for micro-enterprises - 14 or 15 people?M.V. Parshin: The average number of employees for the previous calendar year should not exceed 100 people inclusive for small enterprises, and 15 people inclusive for microenterprises. And for medium-sized enterprises - 250 people inclusive. The register will be operational on August 1, 2016. But some indicators (income, number of employees) are determined based on the results of the previous year. Will organizations that no longer comply with the rules for being classified as small businesses lose this status as early as 2016 or 2017?M.V. Parshin: Until August 1, 2016, the previous rules for classifying legal entities and individual entrepreneurs as SMEs (in the categories of micro, small and medium-sized enterprises) apply. Organizations and individual entrepreneurs that meet these conditions and received support under state and municipal programs before August 1 , will retain the right to such support until the end of 2016. Moreover, from August 1, 2016, the classification of enterprises as small or medium-sized businesses and the entry of information about them into the Register will take place according to new criteria. Our reader cites this situation. At the beginning of 2015, according to the version of Law No. 209-FZ in force at that time, the organization was classified as a medium-sized enterprise (revenue more than 400 million rubles, but less than 800 million rubles for 2 years in a row). Since July 25, 2015, the criteria for classifying enterprises as small have changed: it has increased to 800 million rubles. size limit revenue for the previous year. The organization’s revenue in the previous 3 years in a row did not exceed 800 million rubles. (and for other indicators the organization did not exceed the limit values ​​for small enterprises). Did the organization automatically change its status to “small enterprise” as of July 25, 2015?M.V. Parshin: The category of an SME entity changes when the maximum values ​​of the average number of employees or revenue are higher or lower than those established for 3 consecutive calendar years. Therefore, now such an organization can be classified as a small enterprise. In 2015, the organization’s revenue was more than 800 million rubles. For all other indicators, the organization did not exceed the limit values. Will the organization be classified as a small business as of August 1, 2016?M.V. Parshin: From August 1, 2016, when classifying organizations and entrepreneurs as SMEs, instead of the category of revenue from the sale of goods (work, services), we are moving to using the category of income from business activities. Now the Ministry of Economic Development of Russia is developing a draft corresponding resolution of the Government of the Russian Federation. The income limits will be the same as the current revenue limits: for micro-enterprises - 120 million rubles, for small enterprises - 800 million rubles, for medium-sized ones - 2 billion rubles. Since the criteria have changed, when forming the Register, the category of enterprise (micro, small or medium enterprise) will be determined on the basis of data on income received from business activities only for the previous year 2015, without taking into account data for 2013 and 2014. Thus, the organization about which we're talking about, can be classified as a medium-sized enterprise if its total income for 2015 is in the range from 800 million to 2 billion rubles. At the same time, of course, other conditions must be met (in particular, the average number of employees for 2015 should not exceed 250 people). Tell us about the Unified Register of Small and Medium Enterprises. What information about small and medium-sized enterprises will it contain? Who will contribute them?M.V. Parshin: In addition to the category of SMEs (micro, small or medium-sized enterprises), the Register will reflect information about what products the enterprise produces, its types of activities, information about licenses it has received, about participation in the procurement of goods, works, services for the needs of authorities state authorities, local governments and certain types of legal entities. The register will be formed on the basis of: - tax reporting information (including special regimes) that an organization or entrepreneur submitted to the Federal Tax Service last year; - information contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs; - information received by the Federal Tax Service from other departments in the order of information
interaction; - information that entrepreneurs can submit voluntarily. That is, organizations and entrepreneurs themselves should not submit information about themselves for inclusion in the Register? M.V. Parshin: When forming the Register, the Federal Tax Service will use the information contained in tax reporting. Therefore, the most important thing is to correctly draw up and submit reporting documents in a timely manner. At the same time, as I have already said, entrepreneurs will be able to voluntarily submit some information to the Federal Tax Service for inclusion in the Register. For example, information that an organization or entrepreneur produces innovative and high-tech products. Or information that the organization is a participant in the partnership program that is being implemented state company- customer for its counterparties in order to increase their organizational and technological readiness to fulfill orders. Or data that an organization or entrepreneur had state and municipal contracts and (or) agreements with companies with state participation in the previous calendar year. Any entrepreneur can provide such information in the form electronic document, signed with an enhanced qualified electronic signature. This can be done using a special service posted on the official website of the Federal Tax Service from August 1, 2016. If an organization or entrepreneur no longer meets the criteria, will they be excluded from the Register? M.V. Parshin: For the first time, information in the Unified Register of SMEs will appear on August 1, 2016. Then this Register will be updated annually on August 10 in automatic mode. But information about established enterprises and enterprises that have ceased operations will be updated monthly. If an economic entity loses its status as an SME, next year information about him will be excluded from the Register and he will not be able to use support measures. What if some important information is missing from the tax reporting of an organization or entrepreneur? M.V. Parshin: If the reporting does not contain information about the average number of employees for the previous calendar year or the reporting does not allow determining the amount of income for the previous year, information about the entrepreneur will be excluded from the Register. Therefore, it is very important to correctly prepare and submit reports to the tax authorities on time. Who can use the Registry? M.V. Parshin: Everyone is interested. For example, large companies will be able to use the Register to find potential suppliers from among small and medium-sized enterprises. For this purpose, a special free service will operate on the Federal Tax Service website. In addition, departments will use the Register data to plan control and supervisory activities. For small enterprises are provided in 2016-2018. three-year supervisory holidays. It is against the Register that control authorities will verify information about such enterprises. How will the accuracy of information entered into the Register be verified? M.V. Parshin: There is no special order. The usual procedures will apply to verify the information contained in the tax reports that organizations and entrepreneurs submit to the tax authorities. If SMEs receive additional support, federal and regional executive authorities and local governments must include them in the register of SMEs receiving support. Why maintain separate registers if there is a Federal Tax Service Register?M.V. Parshin: The purposes of maintaining these registers are different. Registers of SMEs - recipients of support are needed in order to monitor the progress of providing such support, to track the targeted expenditure of funds. Information in the registers of SMEs - recipients of support is stored longer than in the Unified Register of SMEs. If an organization or entrepreneur loses the status of an SME and ceases to receive support, data about them will remain in the register of support recipients for another 3 years after the end of the period of its provision.

" № 10/2016

Since 01.08.2016, it has been successfully operating on the Federal Tax Service website Single register SMEs. How does this service work? What are its advantages? Which business entities are included in the register?

Main purposes of the registry.

To summarize information about legal entities and individual entrepreneurs that meet the conditions for classification as small and medium-sized businesses (hereinafter referred to as 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 Unified Register of Small and Medium Enterprises (hereinafter referred to as the Unified Register). Maintenance of the Unified Register is entrusted to the Federal Tax Service (Part 2 of Article 4.1 of Law No. 209-FZ).

Inclusion of an organization (entrepreneur) in the Unified Register means compliance with the criteria of a SME entity established by Law No. 209-FZ; no additional confirmation of SME status is required from the business entity.

In the form in which the Federal Tax Service demonstrated the Unified Register to the public, it is a publicly accessible database of SMEs, when accessed it is possible to confirm that a particular business entity belongs to the SME category.

The creation of the Unified Register pursued the following goals:

• reduction of costs for entrepreneurs and government authorities associated with the need to confirm the status of SMEs for participants in support programs;
• ensuring the organization of formation by customers and credit organizations a list of SMEs for their potential participation in the procurement of goods, works, services, as well as for the purpose of providing credit guarantee support;
• ensuring the implementation of “supervisory holidays” for small enterprises;
• improving the quality of development of measures to support SMEs;
• maximum disclosure of information about the types of activities of SMEs and the goods, works, and services they produce, including the innovative, high-tech products they produce.

Composition of information in the Unified Register.

The composition of information entered into the Unified Register is established by Part 3 of Art. 4.1 of Law No. 209-FZ and includes:

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

*In addition to the information established by Part 3 of Art. 4.1 of Law No. 209-FZ, SMEs can independently enter additional information about themselves into the Unified Register, for example, contact details (address Email, telephone, website).

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

Currently, SMEs are listed in the Unified Register based on the information available to the Federal Tax Service for 2015 as of July 1, 2016. If organizations (entrepreneurs) provided updated data for 2015 before 07/01/2016, then in the current version of the Unified Register, formed on 08/01/2016, the information is presented taking into account the clarifications provided.

Any SME can check the availability of information about itself and its accuracy. Lack of information may be due to the following reasons:

In accordance with Part 4 of Art. 4 of Law No. 209-FZ, the category of SME subject changes if the limit values ​​are higher or lower than the limit values ​​​​established in clauses 2 and 3 of Part 1.1 of Art. 4, for three calendar years following one after another, unless otherwise provided by this article.

It is appropriate to recall here that as of January 1, 2016, the criteria for classifying business entities as SMEs have been changed. If previously the indicators “average number of employees” and “revenue from sales” were used, they have now been replaced by “average number of employees” and “income from business activities”. The need for changes is due, among other things, to the transition to automatic data processing in the Unified Register. The maximum values ​​of business income received from business activities for the previous calendar year were approved by Decree of the Government of the Russian Federation dated April 4, 2016 No. 265 “On the maximum values ​​of income received from business activities for each category of small and medium-sized businesses.” This resolution came into force on 01.08.2016, that is, from the moment the Unified Register came into force.

Due to the fact that the norms of paragraphs 2 and 3 of Part 1.1 of Art. 4 of Law No. 209-FZ, concerning the conditions for classification as SMEs based on the average number of employees for the previous calendar year and income from business activities for the previous calendar year, came into force on 01/01/2016, Letter of the Federal Tax Service of Russia No. SD-4-3/16672 @ The procedure for changing the status of an SME has been explained. The Tax Service reports that for the first time the category of a SME subject can be changed during the formation of the Unified Register on 08/10/2019 as of 07/01/2019 if the limit values ​​are higher or lower than the limit values ​​specified in clauses 2 and 3 of part 1.1 of Art. 4 of Law No. 209-FZ, for three calendar years following one another (2016 - 2018).

Frequency of updating information in the Unified Register.

So, the first formation and placement of information in the Unified Register occurred on 08/01/2016 as of 07/01/2016. In the future (in 2017 and later), information on whether a business entity belongs to the category of SMEs will be updated annually on August 10 of the corresponding calendar year based on the data that will be at the disposal of the Federal Tax Service as of July 1 (clause 1, 4, part 5 Article 4.1 of Law No. 209-FZ). In this case, a monthly (10th day of the month following the month in which the corresponding change occurred) update of certain types of information is provided:

• entering information about newly created legal entities, newly registered individual entrepreneurs (clause 2, part 5, article 4.1 of Law No. 209-FZ);
• exclusion of information about legal entities, individual entrepreneurs that have ceased operations (clause 7, part 5, article 4.1 of Law No. 209-FZ);
• updating information that individualizes a legal entity or entrepreneur - name or surname, first name and (if any) patronymic, location or residence, types of activities carried out, issued licenses (clause 3, part 5, article 4.1 of Law No. 209-FZ);
• entering information about manufactured products, participation in the procurement of goods, works, services for the needs of state authorities, local governments and certain types of legal entities (clause 6, part 5, article 4.1 of Law No. 209-FZ).

Addition and modification of information by SMEs.

The need for SMEs to supplement and change information arises, firstly, if they have discovered the unreliability of information about themselves or its complete absence, and secondly, in relation to the information that they provide independently (clauses 9 - 11, part 3, art. 4.1 of Law No. 209-FZ).

If organizations (entrepreneurs) when checking the Unified Register determine that information about them is missing or incorrect, then they need to use the service posted on the official website of the Federal Tax Service at https://rmsp.nalog.ru/index.html. Login to the service is carried out in the “Information on working with the registry” section, subsection “Are you not in the registry or is the data incorrect?” When logging into the service, the user is asked to indicate which of the listed information is incorrect. Based on the results of the analysis of the information presented in the application, the user is sent a message about the inclusion (adjustment) of the data in the Unified Register or about the absence of grounds for inclusion (adjustment) of the information.

In the "Frequently Asked Questions" section electronic service The procedure for submitting information by SMEs to in electronic format through the official website of the Federal Tax Service of Russia on the Internet. According to this Procedure, for SMEs to submit information in electronic form about manufactured products, partnership programs, as well as contracts (agreements) for the purpose of maintaining the Unified Register, they should:

The Procedure describes step by step the creation of a new document, editing a previously generated document, and changing its status, so that users should not have any difficulties using the electronic service.

Conclusion

It is economically beneficial for SMEs if the information contained in the Unified Register is complete and reliable. The presence of an organization (entrepreneur) in the Unified Register gives the right to “tax holidays”, support measures, established by law No. 209-FZ, and also provides access to public procurement. In this regard, it would not be superfluous to note that since 2017, unitary enterprises have been connected to the contract system, which means an increase in demand for goods (work, services) of SMEs.

All-Russian classifier species economic activity(OKVED2) OK 029-2014 (NACE Rev. 2) (OKVED 2 NACE Rev. 2), approved. By Order of Rosstandart dated January 31, 2014 No. 14-Art. Specified classifier for targets state registration legal entities and individual entrepreneurs have been used since July 11, 2016 (see also Letter of the Federal Tax Service of Russia dated June 24, 2016 No. GD-4-14/11306@).

All-Russian classifier of products by type of economic activity OK 034-2014 (KPES 2008), approved. By Order of Rosstandart dated January 31, 2014 No. 14-Art. (Changes 9/2016 OKPD 2, 10/2016 OKPD 2, adopted by orders of Rosstandart dated 05/12/2016 No. 310-st, 311-st, entered into force on 07/01/2016 with the right of early application in legal relations arising from 01/01/2014. )

the federal law dated July 18, 2011 No. 223-FZ “On the procurement of goods, works, and services by certain types of legal entities.”

Federal Law of 04/05/2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs.”

Federal Law of July 3, 2016 No. 265-FZ “On Amendments to the Federal Law “On the Development of Small and Medium Enterprises in the Russian Federation” and certain legislative acts Russian Federation".

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

Federal Law of June 23, 2016 No. 222-FZ “On Amendments to Certain Legislative Acts of the Russian Federation.”

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

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

Pursuant to Art. 16 of the Federal Law of 04/06/2011 No. 63-FZ “On Electronic Signature” of the Ministry of Telecom and Mass Communications as federal body of the executive branch, authorized in the field of use of electronic signatures, carries out accreditation of certification centers.

Federal Law of July 3, 2016 No. 321-FZ “On amendments to certain legislative acts of the Russian Federation on the procurement of goods, works, services to meet state and municipal needs and the needs of certain types of legal entities.”

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