The Federal Tax Service maintains a register of small and medium-sized businesses. It includes organizations and individual entrepreneurs that meet certain requirements - among other things, the number of employees and annual income. Such companies receive certain benefits, for example, targeted subsidies and the right to participate in special procurement by government customers.
In 2021, small businesses additionally received “coronavirus” support from the state - reduced insurance rates, deferred reporting, and others. For some SMEs, funds were allocated for employee payments, and tax payments were cancelled. To count on all this, you must appear in the official register. And before asking for support, it is advisable to check your affiliation with SMEs.
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What is the register of small and medium-sized businesses?
The Unified Register is a publicly accessible open information database about small and medium-sized enterprises (SME), with the help of which the SSE status of a particular business entity is confirmed.
Creating a database is a systemic solution that allows you to:
- reduce the costs of entrepreneurs and government agencies to confirm the status of SMEs for participants in support programs;
- organize the procedure for the formation by customers and credit institutions of a list of SMEs for their participation in the procurement of goods, works, services, as well as for the provision of credit guarantee support;
- implement “supervisory holidays” for small businesses;
- improve the quality of development of measures to support small and medium-sized businesses;
- provide complete information about the types of activities of NSR entities and their products (including innovative products, high-tech products).
From August 1, 2021, individual entrepreneurs do not need to submit documents confirming their SME status when applying for support measures under state or municipal programs for the development of small and medium-sized businesses.
The base has been operating since August 1, 2021 (Part 6 of Article 10 No. 408-FZ of December 29, 2015). The database is controlled by the Federal Tax Service (FTS of Russia) (Part 2 of Article 4.1 No. 209-FZ of July 24, 2007, Regulations on the Federal Tax Service, approved by Decree of the Government of the Russian Federation of September 30, 2004 No. 506).
Information is updated on the 10th of every month on the Federal Tax Service website (https://rmsp.nalog.ru/) and is in the public domain for 5 years from the date of its publication (Part 9 of Article 41 No. 209-FZ).
Information about legal entities and individual entrepreneurs included in the register can be found in the corresponding service on the official website of the Federal Tax Service, which is available from August 1, 2021.
What is the registry
The Register of Small and Medium Enterprises (SME Register, although sometimes you can see the abbreviation SMP Register) is a database of open data about all small and medium-sized companies, as well as entrepreneurs. Each of these entities belongs to one of the categories - micro, small or medium-sized enterprise - if it meets the criteria specified in Part 1.1 of Article 4 of Law No. 209-FZ of July 24, 2007.
The register is located on the Federal Tax Service website. To date, it includes more than 5.6 million subjects. They employ about 15.5 million people, excluding individual entrepreneurs, who do not attract hired labor.
To maintain the register, the Federal Tax Service uses data from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs, reports on the average number of employees, tax returns, as well as information received from auditors, holders of shareholder registers, exchanges, government services and departments.
Small and medium-sized businesses can submit additional information about themselves to the register - about manufactured products, participation in government procurement and executed contracts. This can be beneficial if, for example, a large company searches through the register of counterparties.
How to get into the EMS register and what information does it contain?
The database is created automatically based on:
— information on tax reporting (including under special regimes) that organizations/individual entrepreneurs submitted to the tax authorities for the previous calendar year;
— information posted 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 organizations as part of information exchange.
Thus, in order to get into the register, you do not need to provide any documents.
The database also contains additional information. They can be submitted using a special electronic service. This is information about the types of products manufactured, existing experience, as well as participation in partnership programs.
The register includes an extensive amount of data not only about the category of SME subject (micro, small or medium-sized enterprise), but also about types of activities, products, licenses, participation in the procurement of goods, works, services for government needs and some types of legal entities.
The list of such information is compiled on the basis of current legislation: Part 3 of Article 4.1 No. 209-FZ (as amended on December 29, 2015 No. 408-FZ) and must contain:
- Name of the legal entity or full name. individual entrepreneur;
- TIN;
- Location of the legal entity or place of residence of the individual entrepreneur;
- Date of entering information about a legal entity or individual entrepreneur into the register;
- SME category (micro, small or medium enterprise);
- A note that the legal entity or individual entrepreneur is a newly created legal entity/newly registered individual entrepreneur;
- Information from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs about codes according to the All-Russian Classifier of Types of Economic Activities;
- Information from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs about licenses received.
Some information can be entered into the database on a voluntary basis:
- information about the products manufactured by the legal entity/individual entrepreneur (in accordance with OKPD) indicating the classification of such products as innovative and high-tech;
- information on the inclusion of a legal entity/individual entrepreneur in partnership programs between legal entities that are customers of goods, works, services in accordance with No. 223-FZ of July 18, 2011.
- information about contracts concluded in the previous year by a legal entity/individual entrepreneur in accordance with 44-FZ and (or) 223-FZ.
An individual entrepreneur can submit this information electronically by signing the document with an enhanced qualified electronic signature on the official website of the Federal Tax Service.
In order for the customer to get acquainted with the SMP entity and get in touch with it, you can enter additional information: contact information (email address, phone number, website). To do this, you need to enter the SME information transfer service, log in using an enhanced qualified electronic signature and fill out the proposed form.
If the company is not in the register
Let's say you requested information about a company from the register of small and medium-sized businesses using the TIN, but did not receive a result. This means that for some reason it is not included in the register or is excluded from it.
For example, the Federal Tax Service has information that the company has ceased to be a SME (as an option, there has been an excess of the average number of employees or income). Although practice shows that this may well be the result of an error.
So, you opened the SME register and decided to check your company by TIN, but did not find it. First of all, you should make sure that it meets all the established criteria. If this is the case, you should submit an application for clarification of information. To do this, follow the link: ofd.nalog.ru/appeal-create.html.
There will be only 2 fields in the window that opens. In the first one you need to enter your TIN or OGRN (IP), in the second - a digital verification code. Then click the “Continue” button. The service will accept the application and display its number on the screen. Subsequently, it will be possible to check the status of the application.
Similar actions should be taken if the register reflects incorrect information regarding your company or individual entrepreneur.
How to obtain an extract from the register of SMEs?
It's easy to get an extract. You need to go to the website and enter the TIN or OGRN of the organization/individual entrepreneur in the search bar. You can also use the advanced search.
If information about it is contained in the database, it will appear on the results page. If necessary, you can generate a document in Excel format.
Advanced search offers the following filtering system:
— type of subject;
— subject category;
- region, district, city, locality;
— date of inclusion in the register;
— availability of licenses, concluded contracts, production of high-tech, innovative products, participation in partnership programs;
- activities;
— types of products;
— types of licensed activities.
How to find a company or individual entrepreneur
The easiest way to navigate the register is to check the counterparty by TIN. This number is individual for each taxpayer, while, for example, the names of organizations or full names of individual entrepreneurs may be repeated.
To find an entity in the SME register using TIN, you must:
- open the page at ofd.nalog.ru;
- Enter the TIN of the commercial entity in the search bar:
- evaluate search results:
The last image shows information from the SMP register by TIN. In our case, an LLC from Moscow was found. You can see its name, category and date of inclusion in the register. If you click on the name of the company, the document “Information from the SME register” will be downloaded.
In it, in addition to the above information, activity codes will be listed indicating the main one, a note about whether the company is social, and some other information (if available). Including those that the subject independently entered into the register, for example, about its products.
Validity period for an extract from the SME register
The validity period of the extract is established by law at the federal level only in one case - participation in public procurement. The document must be generated no later than 6 months before the date of publication of the notice in the unified information system (UIS). In other cases, regulatory documents do not provide for a specific validity period for the extract.
Thus, when opening a current account for an individual entrepreneur, many banks require an extract from the Unified State Register of Individual Entrepreneurs to be no older than 1 month.
Some regions may have regulations establishing the validity period of the statement. Usually it ranges from 10 days to 3 months.
Thus, the validity period of the extract must be clarified with the organization where it needs to be submitted.
General provisions
In Art.
3 of Federal Law No. 209-FZ of July 24, 2007 on the development of small and medium-sized businesses states that small and medium-sized businesses are business entities (legal entities and individual entrepreneurs) that, according to the criteria, fall into the category of small enterprises, incl. to micro-enterprises and medium-sized businesses. Information about them is included in a special register. For control, the customer has the right to check all participants on the official website of the register of small businesses. The contract system provides benefits for small businesses (Article 30 44-FZ). Government customers are required to conclude such a number of contracts with them that the total amount for them is at least 15% of the total annual procurement volume.
In this case, the government customer has two options. For orders with an initial maximum contract price (IMCP) of less than 20 million rubles, a procedure is carried out in which only SMP and SONCO will be allowed to participate. The customer is not limited in how he chooses a supplier. If the NMCC is more than 20 million rubles, then the notice and the rest of the procurement documentation establish a requirement that the winner of the public procurement is obliged to engage one of such organizations as a subcontractor.
Is it possible to provide an extract from the SMP register instead of a declaration?
According to Part 3 of Article 30 of 44-FZ, procurement participants are required to declare in their applications that they belong to SMP if the Customer’s notice sets a restriction for this category of suppliers. Declaration is carried out using software and hardware of the electronic platform. If the supplier does not confirm his relationship to SMP, then his application will be rejected for failure to provide the required information (clause 1, part 6, article 69 of 44-FZ).
However, in procurements under 223-FZ, Customers often require confirmation of their relationship to the SMP either in the form of a declaration or in the form of an extract from the SMP register. Thus, it is possible to provide an extract instead of a declaration . The supplier can either declare in its application its relationship with the SMP, or attach an extract from the relevant register.
