The criteria for classifying as a small enterprise (SMP) in 2022 are regulated by the law “On the development of small and medium-sized businesses”.
Characteristics of small businesses: the number of employees, income received, and the composition of the authorized capital:
Basic and additional criteria: – Income received over the past calendar year in the implementation of all types of activities – up to 800 million rubles. – the average number of personnel for the past calendar year: 16-100 people. – the total percentage of the membership of other economic entities in the authorized capital of the entity.
The SMP criteria can also be met by legal entities whose activities are related to intellectual developments and the creation of information bases.
Regarding joint-stock companies, they can also have the status of a small organization: their shares must belong to the innovative sector of the economy.
Microenterprise – if the income is not more than 120 million rubles. per year, and the number of up to 15 people inclusive.
Loss of small business status: if the circumstances are related to an increase in the percentage of participation in the authorized capital above the limit value, then the enterprise will lose the status of a small business. In this case, the moment of transition to a medium or large enterprise is considered the date of making an entry in the Unified State Register of Legal Entities on the change in the authorized capital of the organization.
If circumstances are related to an increase in the average number of employees or income from all types of entrepreneurial activities above the limit value established by law, the status of a small enterprise is retained for three years.
You can check the status of the SMP on the website https://ofd.nalog.ru/ using the company’s TIN.
In total have the category of a small business, you must meet the criteria specified in the federal law. These include the average number of employees, income from the implementation of all types of activities and the share of participation in the authorized capital. If all the conditions meet the required values, the company automatically receives the status of a small one and is entered by the tax authorities in a special register of small and medium-sized businesses in Russia.