Obtain an extract from the register of small businesses. Unified register of SMEs: why is it needed and how to get into it

Good afternoon, dear individual entrepreneurs!

It turns out that on August 1, the so-called Unified Register of Small and Medium Businesses will be launched. Since there is already a Unified State Register of Individual Entrepreneurs (USRIP/USRLE), it was not entirely clear to me why it was needed.

And I decided to look into this issue in a little more detail. For easy comprehension, I will structure this short article in the form of a “Question/Answer”:

When will this new registry launch?

From August 1, 2016. At the moment, the exact link to the registry website is unknown, but when information about it becomes available, I will add it to the article.

What does an individual entrepreneur need to do? Do I need to submit any package of documents for this registry?

There is no need to do anything on the IP's part. All data will be automatically pulled from other Federal Tax Service databases.

But there is an important point. If you want to supplement the data on individual entrepreneurs, you can submit additional data to this registry. For example, about what you do and what you produce.

Why is it needed? This registry? After all, there is a Unified State Register of Individual Entrepreneurs/Unified State Register of Legal Entities?

It was launched so that the entrepreneur does not need to confirm his status. For example, in order to prove your right to “supervisory holidays” during a possible inspection. Or to receive benefits in government support programs.

What are these categories?

Read this short note:

Please note that these criteria will also come into effect on August 1, 2016. Just on the day when this registry officially opens.

What data may be contained in this registry?

But there will be a lot of data on your individual entrepreneur! Let me quote the full list from this document: “Federal Law of December 29, 2015 N 408-FZ “On Amendments to Certain Legislative Acts of the Russian Federation”

http://rg.ru/2015/12/31/eko-dok.html

The unified register of small and medium-sized businesses contains the following information about small and medium-sized businesses:

1. Name of a legal entity or surname, name and (if any) patronymic of an individual entrepreneur;
2. Taxpayer Identification Number (TIN);
3. Location of a legal entity or place of residence of an individual entrepreneur;
4. Date of entering information about a legal entity or individual entrepreneur into the unified register of small and medium-sized businesses;
5. Category of small or medium-sized enterprise ( microenterprise, small enterprise or medium enterprise);
6. An indication that the legal entity or individual entrepreneur is, respectively, a newly created legal entity, a newly registered individual entrepreneur;
7. Information about codes according to the All-Russian Classifier of Types of Economic Activities contained in the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs in relation to a legal entity or individual entrepreneur, respectively;
8. Contained in the unified state register of legal entities, the unified state register of individual entrepreneurs information on licenses received respectively by a legal entity or an individual entrepreneur;
9. Information about the products produced by a legal entity or individual entrepreneur (in accordance with the All-Russian Classifier of Products by Type of Economic Activity), indicating whether such products comply with the criteria for being classified as innovative products, high-tech products;
10. (This data is provided voluntarily) Information on the inclusion of a legal entity, individual entrepreneur in the registers (lists) of small and medium-sized businesses - participants in partnership programs between legal entities that are customers of goods, works, services in accordance with Federal Law of July 18, 2011 N 223-FZ “On Procurement goods, works, services by certain types of legal entities” and small and medium-sized businesses;
11. (This data is provided voluntarily) Information on whether a legal entity or individual entrepreneur had in the previous calendar year contracts concluded in accordance with Federal Law No. 44-FZ of April 5, 2013 “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”, and (or) contracts concluded in accordance with the Federal Law of July 18, 2011 N 223-FZ “On the procurement of goods, works, services by certain types of legal entities.”

Once the registry is up and running, be sure to check yourself. Who knows? Suddenly some errors are discovered in your IP.

We check whether your organization is a small or micro-enterprise.

In the review you will find out what are the criteria for small businesses, the number of small businesses and micro-enterprises, who belongs to small businesses, regardless of the taxation system in 2019.

It is generally accepted that most companies operating on the simplified tax system are small businesses. That a “baby” can be any enterprise with small income. But that's not true. The term " small businesses» also applies to . In short, small businesses include commercial organizations:

• business societies and partnerships (with the exception of state and municipal unitary enterprises);
• production and consumer cooperatives;
• peasant (farm) farms;
• individual entrepreneurs.

Note: If you are not a commercial organization, then it will not be in the SME register.

How to understand Is your company classified as a small business??

The criteria by which firms are classified as small businesses are listed in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ“On the development of small and medium-sized businesses in the Russian Federation.” There are three criteria for a small business. TO small and medium-sized businesses include business societies, business partnerships, production cooperatives, agricultural consumer cooperatives, peasant (farmer) households and individual entrepreneurs registered in accordance with the legislation of the Russian Federation and meeting the conditions established by part 1.1 of Article 4, who have:

1. the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations (associations), charitable and other funds, organizations that do not belong to small and medium-sized businesses in their authorized capital does not exceed 25%;

   Note: part 1 art. 4 of the Federal Law of July 24, 2007 No. 209*FZ "On the development of small and medium-sized businesses in the Russian Federation", "Commercial and non-profit organizations"

2. average number employees for the previous calendar year does not exceed 100 Human

   Note: clause 2, part 1, art. 4 of Law No. 209-FZ

   Note: Micro-enterprise - up to 15 people

3. revenue from the sale of goods, works, services excluding VAT for the previous calendar year does not exceed 800 million rubles clause 3, part 1, art. 4 of Law No. 209-FZ; para. 3 clause 1 of the Decree of the Government of the Russian Federation dated 02/09/2013 No. 101 “On the maximum values ​​of revenue from the sale of goods (works, services) for each category of small and medium-sized businesses”

   Note: For micro-enterprises, the revenue limit is 120 million rubles.

The last two criteria must be met in order to be considered small businesses.

Information about the company and the entrepreneur is entered into a special register, which the Federal Tax Service of Russia forms annually on August 1, as of July 1. The data was first included in the register in 2016. An exception is consumer cooperatives (except for agricultural and newly created ones). Information about them will be included in the register in 2017 (letter of the Federal Tax Service of Russia dated August 25, 2016 No. SA-4-14/15649).

An income limit has been approved for small businesses - “little ones”

From 08/01/2016, the financial criterion for classifying a business as small or medium-sized will not be sales revenue, but the criterion “Income from business activities” will be introduced. When calculating income, you will have to take into account income from all types of activities, and the calculation rules will be taken from the Tax Code of the Russian Federation. Income must be determined on the basis of declarations under the simplified tax system, UTII and income tax. This means that the status of a small enterprise no longer needs to be confirmed by any additional documents. At the same time, the maximum values ​​themselves in ruble terms will remain the same.

Note: Decree of the Government of the Russian Federation dated April 4, 2016 No. 265

Thus, for micro-enterprises, the amount of income received from business activities for the previous calendar year should not exceed 120 million rubles. And for small and medium-sized businesses – 800 million and 2 billion rubles, respectively.

From August 2016, other criteria by which an enterprise can be recognized as a “baby” will also change. Find out more about the upcoming changes said a representative of the Russian Ministry of Economic Development.

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CRITERIA FOR A SMALL ENTERPRISE

Classification of organizations and individual entrepreneurs as small and medium-sized enterprises

Note: In .pdf format

• from July 5, 2015
• from January 1, 2016
• from August 6, 2017
• from December 5, 2017
• from December 1, 2018 new !

Important!

You will lose your small business status, if the amount of income or the average number of employees exceeds the limit values three consecutive calendar years(Part 4 of Article 4 of the Law of July 24, 2007 No. 209-FZ). At the same time, the company will be excluded from the register no earlier than July 1, 2019 (letter of the Federal Tax Service of Russia dated August 23, 2016 No. SA-4-14/15480).

Attention!

Small business status does not depend on which tax system you use.

There are no documents or certificates for classification as small, medium-sized businesses or micro-enterprises. Only indicators according to the law.

Some medium-sized enterprises will be allowed to have more workers

It will now be easier for companies operating in the light industry to maintain their status as a medium-sized enterprise. For them, the Government of the Russian Federation may establish a special preferential criterion based on the average number of employees. Federal Law of July 26, 2017 No. 207-FZ

As a general rule, the average number of employees of “middle peasant” enterprises for the previous calendar year should not be more than 250 people. A preferential criterion can be established for enterprises whose main activity (i.e. generating at least 70% of all income) is carried out within the framework of class 13 “Production of textiles”, class 14 “Production of clothing”, class 15 “Production of leather and leather goods" section C "Manufacturing industries" in OKVED.

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Conditions for entering information about JOINT STOCK COMPANIES into the ERSMB

Why is our JSC not in the register of small enterprises?

The Unified Register contains information about joint stock companies that meet the conditions established by subparagraphs “b” - “d” of paragraph 1 of part 1.1 of article 4 of the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” , lists of which are submitted to the Federal Tax Service of Russia CJSC "MICEX Stock Exchange", the Ministry of Education and Science of Russia, the Skolkovo Foundation and the Ministry of Economic Development of Russia in pursuance of paragraphs 1 - 4 of part 6 of article 4.1 of the said Federal Law.

If a joint stock company does not meet any of the above conditions and is not included in the lists submitted to the Federal Tax Service of Russia by suppliers, there are currently no grounds for entering information about such a joint stock company into the Register. Letter of the Federal Tax Service No. GD-4-14/3271@ dated 02/21/2017

If everything is fine with the composition of your participants and founders initially, you need to focus on more volatile indicators - revenue and the average number of employees. Based on these two indicators, in 2016 your enterprise can be considered small under the following conditions:

in 2013, 2014 and 2015 headcount and revenue indicators were not higher than the maximum.

Thus, small enterprises can be those who pay taxes under the general regime (OSNO), and those ("simplified"), or ("imputed") or Unified Agricultural Tax.

There is no need to specifically register anywhere as a small business entity.

You don't need any certificate to prove your small business status.

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Is the enterprise on the simplified tax system classified as a small enterprise?

The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with.

Note: Executive authorities and local governments that provide support to small and medium-sized businesses maintain registers of entities receiving such support. But the presence of your enterprise in such a register, in general, does not provide a 100% guarantee that it is small. And vice versa, if an enterprise is not in such a register, this does not mean that it is not small.

From January 2017, “micro-enterprises” will have the right to organize simplified personnel document flow

In particular, the named subjects may not adopt local acts containing labor law norms, such as (): ; wage regulations; bonus regulations; shift schedule, other documents.

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Can any government agency require a company to confirm its status as a small company?

When submitting financial statements using simplified forms to the Federal Tax Service, you do not need to confirm the status of a small enterprise in any way. But tax authorities may request additional information. Including during a tax audit. At the same time, it is important to understand that regulatory authorities, even without the participation of the payer, can collect information about which category it belongs to. Therefore, if your enterprise is not recognized as a small enterprise according to the criteria, you should not submit the same financial statements using simplified forms; you need to submit general accounting forms.

What BENEFITS are provided for small businesses?

Accountants need to be aware of two main benefits afforded to small companies.

First, if your company is a small enterprise, then from June 1, 2014 you may not set a cash limit (paragraph 10, paragraph 2). That is, you can accumulate as much money in your cash register as you want. To take advantage of this benefit, confirm that you keep funds in cash with no balance limit.

Note: This benefit applies to all entrepreneurs, even those who are not small businesses.

Second, small businesses have the right to use simplified methods of accounting (clause 4). You need to know that entrepreneurs do not keep accounting records, so this relaxation is not relevant for them. But for small companies, abbreviated forms of financial statements are provided. They also don’t have to make appendices to the reporting if there is no important information that requires decoding for controllers or founders (clauses 6 and 6.1 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010). A microenterprises They may even use a continuous method of registering business transactions.

In addition, small companies are not subject to a number of regulations that are mandatory for others. The corresponding clause is contained in the accounting regulations themselves, so read the regulatory documents more carefully. For example, representatives of small businesses may not apply PBU 2/2008 “Accounting for construction contracts”, PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”.

If this is necessary, small enterprises can reduce (clause 3 of the information of the Ministry of Finance of Russia No. PZ-3/2012). All this is prescribed in the accounting policies of the organization.

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What benefits are available to small businesses and micro-enterprises?

Small enterprises, subject to certain conditions, can:

• apply ;
• conduct in a simplified manner;
• pay a regional unified tax on the simplified tax system and PSN at a zero rate (for individual entrepreneurs);
• participate in government procurement as a priority;
• avoid non-tax audits;
• receive subsidies to support small businesses.

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How many small businesses are there in Russia?

At the beginning of 2014, according to data from Rosstat of the Russian Federation, there were 5.6 million small and medium-sized companies in Russia. Of these, 3.5 million (62.8%) are individual entrepreneurs, and approximately 1.8 million (32.7%) are micro-enterprises. The latter include companies with revenues of up to 60 million rubles per year and the number of employees up to 15 people. Together, both of these categories make up 95.5% of small and medium-sized businesses in Russia.

Only 235 thousand companies (4.2% of the total) are small companies. They have a turnover of up to 400 million rubles and employ up to 100 people. The category of medium-sized businesses includes about 17 thousand companies, or only 0.3% of the total number of small and medium-sized firms. The flagships have a turnover of up to 1 billion rubles and a staff of up to 250 employees.

In 2016, there were 5.84 million SMEs in Russia, 95% of which were micro-businesses with fewer than 15 employees. The sector employs 18 million people (25% of all employees).

View the Unified Register of Small and Medium Enterprises

On December 29, 2015, Federal Law No. 408-FZ “On Amendments to Certain Legislative Acts of the Russian Federation” was adopted, providing for the creation of a unified register of small and medium-sized businesses by August 1, 2016.

Maintaining a unified register of small and medium-sized businesses is carried out by the Federal Tax Service.

How can an organization get included in the register of SMEs?

Information about legal entities and individual entrepreneurs is entered into the Unified Register of Small and Medium-Sized Enterprises annually on August 10 of the current calendar year based on information available to tax authorities as of on July 1 the current calendar year. The requirement for the total share of participation of legal entities that are not SMEs in the authorized capital of an LLC in order to enter information about such companies into the Register is taken into account when entering information into the Register starting from 2017.

If, before the Register information was updated on August 10, 2017, the LLC participant was not a SME (information about it could not be included in the Register until that moment), the conditions for the total participation share are not considered met.

Thus, if an LLC as of July 1, 2017 did not meet the condition for the total share of participation of legal entities that are not SMEs, then information about it is not contained in the Register.

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What to DO if the Federal Tax Service FORGOT to enter into the “Unified Register of Small and Medium-Sized Enterprises”

If the taxpayer discovers that there is no information about himself in the “Unified Register of Small and Medium-Sized Enterprises”, he must fill out an application. Formation and submission of an application is carried out through the website of the Federal Tax Service of Russia in the section “Other functions of the Federal Tax Service - Unified Register of Small and Medium Enterprises - “Are you not in the register or the data is incorrect? "

When filling out an application to correct the information reflected in the Unified Register of SMP, taxpayers need to pay attention to the correctness of the reflection of the details “IFTS at the place of registration of the taxpayer,” namely, the Federal Tax Service Code at the place of registration. If this information is filled out incorrectly, the taxpayer's Application will not be considered.

No one will be removed from the register of small and medium-sized businesses before 2019

The three-year rule applies. Those. The category of a small or medium-sized enterprise can be changed if its indicators were above or below the income and number of employees thresholds for 3 consecutive calendar years.

Companies and individual entrepreneurs were included in the register of small and medium-sized businesses according to their status for 2016 (i.e., according to data for the previous year 2015). Accordingly, for the first time, the category of a small or medium-sized enterprise included in the register may be changed when the register is formed as of July 1, 2019 (based on data for 2018).

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New procedure for submitting legal copies of accounting (financial) statements to statistical authorities. The order was developed in connection with amendments to the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

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, came into force 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 elaboration 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 large businesses. Thus, they enjoy the right to simplified accounting and cash transactions, a 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-sized businesses from visits by inspectors (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 for Russian entrepreneurs ().

Find out which relationships are not covered by the preemptive right of SMEs to privatize real estate from "Encyclopedia of solutions. Agreements and other transactions" Internet version of the GARANT system. Get
free access for 3 days!

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 Russian Ministry of Economic Development 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 submit 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 a 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 on the average number of employees for the previous calendar year, or tax reporting that allows determining the amount of income received from business activities, the Federal Tax Service of Russia will not submit enterprise in the unified register of small and medium-sized businesses in the current 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) enterprises that were created in the period from December 1, 2015 to July 1, 2016, as well as information about individual entrepreneurs registered from January 1 2016 to 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, local governments and certain types of 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 (,).

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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 of OPORA RUSSIA for 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.

The Tax Service provides the opportunity for users of its official website to get acquainted with information about existing small businesses. Their list is presented in the form of the Unified Register of SMP. The procedure for maintaining such a list is regulated by Art. 4.1 of the Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses.” A single list can include both companies and private entrepreneurs; the main selection criterion is belonging to a small and medium-sized business. An EMS extract can be generated online in the electronic registry.

The following information is entered into the Register of Small Business Entities:

name of the business entity (for individual entrepreneurs, full name is indicated);

TIN number assigned to an enterprise or individual;

location by legal entities (for individuals, information about their place of residence is provided);

date of appearance in the register of information about the business entity;

OKVED codes indicated in registration documents;

data on products manufactured in the field of innovation or in the segment of production of high-tech products;

data on current contracts with state and municipal authorities on government procurement, etc.

Extract from the SMP register - how to get it

To receive an electronic statement, you only need to have an Internet connection. To issue an online SMP statement, the tax office (the official website of which is the official platform for publishing information about taxpayers) has created a specialized service. Documents taken from other Internet sources may not be legally significant or reliable. You can submit a request on the Federal Tax Service website on the page of the special ]]> service ]]>.

If it is not possible to create a request online, you can contact the Federal Tax Service in writing in person or through an authorized representative. An alternative option is to submit a paper application by mail. The advantage of the electronic service is that the response is generated immediately, the user gets access to a virtual document certified by the electronic signature of the Federal Tax Service, which can be saved and printed if necessary.

SMP tax extract in electronic form

To generate an extract from the Register of Small Business Enterprises using the above service on the Federal Tax Service website, it is enough to enter at least one parameter by which the system can identify the taxpayer, click the “Search” button, select the desired business entity from the list that appears and upload a file with data about the entrepreneur or company . The document is saved in pdf format and can be printed. The form has a digital signature, which confirms the accuracy and relevance of the presented data.

The resource allows you to search for the necessary information in several ways:

Normal mode. One of the parameters is entered into the search field - TIN, OGRN, OGRNIP or name.

Advanced search form. For SMP, an extract will be generated after the user indicates the data known to him about the business entity - legal or individual, category (micro-enterprise, small or medium-sized), date of entry of information into the register, region of registration or residence, locality, areas of activity or products , types of licensed activities.

Extract from the SME register by TIN. The user enters TIN codes in a list; the list can contain up to 30,000 codes.

Why an extract from the register may be needed:

to confirm the status of a small business entity when filling out an application for participation in government procurement procedures;

when preparing a package of documents to receive government subsidies;

to be provided to the counterparty upon concluding a transaction;

searching for data about a potential counterparty to confirm the accuracy of the information received from him.

An extract from the SMP using TIN and other parameters is generated automatically by the electronic service using a single template. Document structure:

title “Information from the Unified Register of SMP”;

date and number of the generated statement;

Full name entrepreneur or name of the enterprise;

TIN of the business entity;

date of inclusion of information in the register;

the main part, presented in a table (it provides data on the full name and place of residence of the entrepreneur / name and location of the company, its registration data, indicates whether it belongs to the category of small, medium-sized enterprise or microbusiness, indicates whether Individual entrepreneur / company to newly created entities, the activity type code and its decoding are reflected);

after the tabular part there is a wording that states the source of the data;

the extract is certified by an electronic signature confirming its legal force.

On August 1, 2016, the Federal Tax Service launched an electronic service called “Unified Register of Small and Medium-Sized Enterprises.” In it, in accordance with Part 3 of Art. 4.1 of the Federal Law “On Development...” dated July 24, 2007 No. 209, contains the following information about enterprises (IEs) with the status of small or medium-sized:

• Full name of individual entrepreneur or name of legal entity;
• place of residence of an individual or place of registration of a legal entity;
• date of entering information about the entrepreneur into the register;
• enterprise status;
• OKVED codes;
• information about licenses of innovative or high-tech products produced by the enterprise;
• information about contracts concluded by the enterprise in order to meet state and municipal needs, as well as agreements concluded with certain categories of legal entities.

Procedure for obtaining an extract from the register

1. By contacting the territorial division of the Federal Tax Service in person or through a representative.
2. By sending a written request to the Federal Tax Service.
3. Using the service on the official website of the Federal Tax Service, located at: https://ofd.nalog.ru/search.html.

The last method is not only the most convenient, but also the fastest, since the response to the request arrives within a few minutes. To find an organization of interest in the registry database, you must enter its INN, OGRN or OGRNIP in the search bar. In addition, the service provides the ability to search by the name of the enterprise or by the full name of an individual if the object of interest is an individual entrepreneur.

Don't know your rights?

There is also an advanced search option that allows you to search for organizations using additional criteria. The result of entering a request into the form is a file in pdf format containing all the information available in the database about the subject being sought. The document can be either stored electronically or printed for future use.

Thus, for small and medium-sized businesses, an extract can be obtained by anyone absolutely free of charge. To use the capabilities of the unified register, which stores information about such entities, there is no need to register and wait for the results of consideration of the submitted application. To receive an extract containing information about a particular enterprise, you need to know its INN, OGN, OGRNIP or other identifier, the use of which is provided for by the electronic service.