How to confirm that the company belongs to small and medium-sized businesses. Declaration of belonging to the SMP: how to take part in public procurement An example of a SMP declaration

Being a small or medium enterprise is beneficial. There are many benefits for such entities, so if you get into the Unified Register of Small and Medium-Sized Businesses, then a company or entrepreneur can count on state support and save money, for example, on taxes. In addition, small businesses have access to public procurement and are exempt from inspections until 2019. To confirm the status of a small or medium-sized enterprise, you need to check whether the company meets the criteria that the law defines. And then make sure that the company is included in the register.

Which enterprises are classified as small and medium

Small and medium-sized businesses can become (Article 4 of the Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"; hereinafter - Law No. 209-FZ):

• production cooperatives;
• consumer cooperatives;
• business companies;
• business partnerships;
• individual entrepreneurs;
• peasant (farm) enterprises.

These individuals must meet three criteria:

• the composition of the founders;
• number of employees;
• the amount of income.

The composition of the founders

This requirement does not apply to individual entrepreneurs and companies whose founders are only individuals. It doesn't matter if they are Russian or foreign. If the company's shareholders include other founders, then their share should not exceed:

• 25 percent in total if they are public entities ( the Russian Federation, its subjects, as well as municipalities);
• 25 percent in total if these are public and religious organizations and foundations;
• 49 percent in total if they are other organizations.

These limits do not apply to:

• organizations that are themselves small and medium-sized businesses;
• shareholders of the high-tech (innovative) sector of the economy;
• organizations that use Newest technologies developed by their founders - budgetary or scientific institutions;
• organizations whose founders are on the list of persons providing state support for innovative activities.

Number of employees Average headcount employees for the last calendar year should not exceed:

• from 101 to 250 inclusive - for medium-sized enterprises. A different value may be established by the Government of the Russian Federation if the main activity of the organization is related to light industry (production of clothing, textiles, leather products, leather processing);
• up to 100 inclusive - for small businesses;
• up to 15 - for micro-enterprises.

Income Income limits from entrepreneurial activity for the previous calendar year must not exceed:

• for medium-sized enterprises - 2 billion rubles;
• for small enterprises - 800 million rubles;
• for micro-enterprises - 120 million rubles.

Such values ​​were approved by the Government of the Russian Federation in Decree No. 265 of April 4, 2016 “On the marginal values ​​of income received from entrepreneurial activities for each category of small and medium-sized businesses.” Income from entrepreneurial activities is summarized for all types of activities and applied to all tax regimes. Belonging to small and medium-sized businesses is determined by the highest of the three indicators. The category of the enterprise will change if the following values ​​deviate from the indicated values ​​for three calendar years in a row:

• list of participants;
• number of employees;
• the amount of proceeds from the sale of goods, works and services.

How to verify SME status

To confirm your status as a small and medium-sized enterprise, you need to get into the Unified Register of Small and Medium-Sized Enterprises and obtain an extract from the register.

How to get into the register

The Unified Register of Small and Medium Enterprises is maintained by the Federal Tax Service of Russia. To get into it, you do not need to submit any documents. The tax service enters information into the register automatically. The register is formed on the basis of information on income and the average number of employees, data from the Unified State Register of Legal Entities, EGRIP and information from government agencies. If the company is not in the register, then you can submit an application, and the Federal Tax Service will enter the information manually. You can also correct incorrect data or enter additional information so that customers receive complete information. In addition, you can report on your products, concluded contracts, participation in partnership programs, contacts. You can do it yourself. The information in the register is updated once a year on August 10 as of July 1 of the current year.

How to get an extract from the register

To do this, you need to go to the registry website and enter the TIN, PSRN, name of the organization or full name of the entrepreneur. After that, you can download and print the statement. The extract from the register already has an enhanced electronic signature. Such an extract has legal force (paragraphs 1, 3, article 6 of the Law of April 6, 2011 No. 63-FZ "On Electronic Signature"). Local tax inspectorates do not issue certificates of belonging to small and medium-sized businesses (letter of the Federal Tax Service of Russia dated August 8, 2017 No. GD-4-14/15554).

Many enterprises and individuals participate in so-called tenders or auctions. There is a document during this process that is not mandatory but adds benefits. The role of such a document is played by a declaration of belonging to a small business.

The presence of this document is written in the procurement papers. Then the company receives additional points.

The usefulness of this document lies not only in the fact that it is used by those who participate in tenders. It has gained great popularity among representatives when purchasing. Otherwise, it is impossible to prove that someone represents a small business.

The document can be prepared in any form.

The main requirement is compliance with the conditions set out in part 1 of article 31 of the Law on the contract system.

This also applies to individual entrepreneurs.

How to keep accounts, if you are an individual entrepreneur - you will find all the information.

After that, you can copy the requirements of the customer. Just instead of responsibilities, write about the fact that they are already being fulfilled.

How is the LLC filled out?

Rules for companies about the same as for individual entrepreneurs. They can simply provide more information about their activities. The form of drawing up the document is the same - free.

1. The date when the document was written is placed at the top, in the left corner.
2. After that, we write that the document confirms that the enterprise belongs to small businesses. Because the company meets certain criteria.
3. After that, all the criteria that have already been mentioned above are listed.
4. Then he puts his signature chief director at the enterprise.

What else must the participant declare?

According to the law, a variety of requirements may be presented to the applicant. These requirements are sometimes approved at the state level by special government decrees.

The customer may refuse to cooperate with companies that are already on the black list of suppliers. Everyone can get acquainted with such a register; it is in the public domain on the State Procurement website. An organization from this list will be excluded from possible partners for transactions, even if it offers the most favorable conditions.

Everything you need to know about printing for individual entrepreneurs can be found in the article.

Depending on the specific conditions of procurement, the following types of declarations are required:

1. To confirm belonging to the SMP, or small enterprises.
2. To confirm that the uniform requirements for all participants are met.

Without a declared form, it is impossible to confirm that the company complies with the requirements. In this case, you do not need to deal with the execution of additional documents or information to confirm your information.

Additional design rules

If the requirements are not described in article 31, customers cannot ask for confirmation of information, according to the law. Otherwise, administrative punishment will follow.

The authorities admit that the purchase itself violates the law, and then cancel it.

Information may not be declared if it is included in the application but is redundant. Such purchases can be appealed to the regulatory authorities.

Are there attachments to the declaration?

Participants themselves attach additional documents to their applications. It is not recommended to do this on your own. After all, most often such papers are left without consideration.

You will see the rules for filling out a tax return

The absence of a declaration is a serious reason for a tenderer to be denied consideration of an application altogether. And the law does not provide for the possibility to present the document after the application has been rejected.

Problems with taxation

Even those who have debts can take part in tenders.

But for the last reporting period, they should not exceed 25 percent of the total book value of assets.

Law 44-FZ does not require confirmation of the absence of debts. One declaration is enough. Customers may require confirmation only in some cases. To do this, contact the IFTS, prepare a fresh certificate.

The counterparty is responsible for setting the validity period. Help is included in the application. The form is issued in the form of ordinary papers, or as an electronic document. Such a requirement is often set to cut off unnecessary participants. Applications must be submitted within 5-7 days maximum.

The declaration of belonging to the SMP under 44-FZ confirms that the participant meets the criteria approved by the state and can participate in procurement with restrictions for small businesses. We will tell you more about this document in the article.

Do I need an SMP declaration under 44-FZ in 2019

You can confirm your involvement in the SMP and SONKO by submitting a declaration. This rule has not changed in 2019. But it is worth knowing that in 2018 Federal Law No. 313-FZ of August 3, 2018 came into force. Since then, a mandatory condition has been introduced that all small businesses must be included in the Unified Register of Small and Medium-Sized Businesses. One declaration is no longer enough. You need either only an extract from the register, or both.

The SMP declaration can be provided using the functionality electronic platform. That is, a separate document is theoretically not needed. However, many customers are of the opinion that paper form no one has canceled it, although administrative practice contradicts it. Therefore, we recommend that you still attach the declaration to the second part of the application.

SMP declaration form according to 44-FZ

There is no approved form for a declaration of belonging to the SMP according to 44-FZ. However, there is a sample according to 223-FZ (PP RF dated December 11, 2014 No. 1352). Public procurement participants can use it.

The declaration must indicate the name of the procurement participant, if it is a company, and full name, if it is an individual entrepreneur. The following is the wording that the participant meets the criteria of Art. 4 federal law dated July 24, 2007 No. 209-FZ and its category (small or micro-enterprise).

Enter below:

• legal address;
• TIN/KPP;
• OGRN.

After that, provide information on each criterion for referring to the SMP. It is more convenient to arrange the information in the form of a table.

How to fill out an SMP declaration under 44-FZ

In the table, indicate the values ​​\u200b\u200bestablished at the federal level, and next to it - indicators for a specific small enterprise. For example:

The total share of participation of the state or entity in the authorized capital is not more than 25%.

How SMEs can participate in procurement in 2019

Read what options small businesses have to participate in public procurement, how to work with registration in the EIS and what to look for in the procurement documentation of the customer.
From the article you will learn:
☆ What options for participation does the SMP offer contract system;
☆ How to work with registration under the new rules;
☆ What to look for in the procurement documentation.

Complete the following lines in the same way:

• share of participation in the Criminal Code of foreign legal entities(no more than 49%);
• the share of participation in the management company of persons not from among the SMEs (maximum 49%);
• number of employees on average last year (up to 100 for small businesses);
• revenue excluding VAT for 3 years before filling out the declaration (maximum 800 million rubles).

Enter the required information in the following lines:

• types of activities indicating the codes OKVED2 and OKPD2;
• information about goods, works, services;
• information about licenses from the state register.

Please select "yes" or "no" by completing the lines below:

• whether the company's shares belong to the innovative sector of the economy;
• the activity of the company consists in the implementation of the results of intellectual activity, the rights to which are owned by its founders;
• whether the company is considered a participant in the Skolkovo project;
• whether the founders are among the persons providing state support (their list is approved by the Government of the Russian Federation);
• whether the products of the company's activities are high-tech;
• whether the company participates in customer partnership programs with SMP (if yes, you need to specify the name of the customer);
• whether government contracts were concluded last year (you will need to indicate the number and total cost);
• is there any information about the SMP in the register of unscrupulous performers.

Information about organizations and individual entrepreneurs that correspond to their classification as small or medium-sized enterprises are subject to inclusion in the Unified Register of Small and Medium-Sized Businesses. We talked in more detail about maintaining such a register and the information reflected in it in a separate one. And what is meant by a certificate of belonging to small and medium-sized businesses (SMEs) or an SME statement?

SMP extract

Information about small and medium enterprises, which is contained in the register, is posted and updated on the 10th day of each month on the official website of the Federal Tax Service in a special section. The posted information is publicly available for 5 calendar years following the year in which such information was posted on the site (Part 9, Article 4.1 of Federal Law No. 209-FZ dated July 24, 2007).

Confirmation of the belonging of an organization or individual entrepreneur to small and medium-sized businesses is carried out by an interested person when he applies to the register (Letter of the Federal Tax Service dated 08.08.2017 No. GD-4-14 / [email protected]). To do this, it will be enough to indicate on the site one of the details of the organization or individual entrepreneur: TIN, PSRN, PSRNIP, name of the organization, full name. IP.

Information generated on the website of the Federal Tax Service from the register can be exported to Excel or saved in PDF format. Such pdf information is signed by an enhanced qualified electronic signature and have legal force in accordance with paragraphs 1 and 3 of Art. 6 of the Federal Law of April 6, 2011 No. 63-FZ.

Issuance by tax inspectorates of similar information in paper form with the original signature and seal is not provided.

Certificate of a small business entity: sample

But if an organization or individual entrepreneur participates in the procurement of goods, works, services certain types organizations in accordance with the norms of the Federal Law of July 18, 2011 No. 223-FZ, then to confirm the status of a small or medium-sized enterprise, it will be enough either to fill out and submit a declaration, or to provide it on paper or in the form electronic document SMP extract from the website of the Federal Tax Service (Regulation, approved by Government Decree of December 11, 2014 No. 1352).

The declaration of belonging to the NSR is a document that is usually used by procurement participants to obtain advantages when choosing a winner, if such preferences were indicated in the procurement documentation.

Also, sometimes during the procurement, only representatives of small businesses are allowed to participate, in which case the provision of an appropriate declaration is mandatory.

Declaration of belonging to small businesses, if the purchase takes place in the form electronic auction, is attached as part of the second part of the application for participation. If it is a request for proposals, then this document is simply included in the proposal.

Download a sample declaration of belonging to small businesses(suitable for LLCs and sole proprietorships) (Microsoft Word document.doc)

Where can I get a declaration of belonging to the NSR?

Often novice procurement participants ask a similar question. This declaration does not need to be received anywhere, it is compiled by the participant himself and certified by him (seal, signature).

How to make a declaration of belonging to the NSR?

You can declare your belonging to a small business in a free form, but with an indication of the criteria on the basis of which the organization belongs to a small business.

Criteria for small businesses

These criteria are:

1. In the authorized capital of the organization, the total share of participation of the Russian Federation and its subjects, as well as foreign organizations and religious / public / charitable associations, should not exceed 25%. More than 25% of the share should also not belong to legal entities. individuals who are not small businesses.
2. The average number of employees for the previous year should not exceed 100 people.
3. Revenue or bank value of assets for the year should not exceed 400,000,000 rubles, excluding VAT.

In order for you to correctly draw up a declaration of belonging to the NSR and obtain admission to participate in the tender, we have prepared a sample of this declaration for you. The sample is filled out in accordance with all the rules of the current legislation and is suitable for participation in public procurement.

Also, if you encounter difficulties in filling out declarations and other tender documentation, we recommend that you contact our specialist for a FREE CONSULTATION using the chat at the bottom of the page.