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Monthly replenishment of the SME register

Monthly replenishment of the SME register

LEGAL DIGEST \ 10.11.2020

The President of the Russian Federation signed a Law providing for the transition to monthly entry of information in the Unified register of small and medium-sized business entities (SMEs) from November 7, 2020.

Currently, the Register is updated annually on August 10, based on information available to the Federal Tax Service (FTS) as of July 1 of the current calendar year.

According to the new rules, information will be entered in the Register on the 10th day of each month. The grounds for inclusion in the Register is information from the FTS bodies as of the 1st day of each month. Data will be entered in the following order:

  • From January 10 to June 10 – based on information for the calendar year before last;
  • From July 10 to December 10 – based on information for the previous calendar year.

This means that if an organization meets the requirement to submit documents, it is included in the Register within a calendar year (this also applies to those companies that were previously excluded from the Register).

Exclusion from the Register will be carried out on July 10 of each year (and not on August 10 as now) for the following formal matters:

  • failure to provide information about the average number of employees or tax reporting for the previous calendar year;
  • non-compliance with the criteria for classifying a company as a SME.

We remind you that SMEs include companies that meet the following criteria:

 SMEAverage number of employeesBusiness income for the preceding calendar yearStructure of the issued capital
Micro-enterpriseNot more than 15 peopleNot more than 120,000,000 rublesThe share of foreign organizations or organizations that are not SMEs – not more than 49%;   The share of the state, territorial entities of the Russian Federation and (or) non-profit organizations (NPOs) – not more than 25% in total;
Small enterpriseNot more than 100 peopleNot more than 800,000,000 rubles The share of foreign organizations or organizations that are not SMEs – not more than 49%;   The share of the state, territorial entities of the Russian Federation and (or) non-profit organizations (NPOs) – not more than 25% in total;
Medium-sized enterpriseNot more than 250 peopleNot more than 2,000,000,000 rubles The share of foreign organizations or organizations that are not SMEs – not more than 49%;   The share of the state, territorial entities of the Russian Federation and (or) non-profit organizations (NPOs) – not more than 25% in total;

If a company is recognized as a SME, it can count on preferences from the state, namely: maintenance of accounting and taxation under simplified procedure, the use of special tax regimes, a moratorium on scheduled checks by supervisory authorities, which was extended for 2021, etc.

By contacting Acsour, you can receive full advice in the matters of obtaining the status of a SME, of the procedure for obtaining each state benefit. The company is also ready to provide full legal and accounting support on this issue

Acsour