Unified register of SMEs: why it is needed and how to get into it. Unified Register of Small and Medium Enterprises Unified Register of Small and Medium Enterprises

Register of small and medium-sized businesses

Organizations and individual entrepreneurs (hereinafter referred to as merchants) that are engaged in small and medium-sized businesses are included in the Unified Register of Small and Medium-Sized Enterprises (hereinafter referred to as the SME Register, see Article 4 of the Law “On Development...” dated July 24, 2007 No. 209-FZ , hereinafter referred to as Law No. 209-FZ).

To do this, the merchant must meet the following conditions:

From December 1, 2018, foreign SMEs must meet only the criteria of annual income and average headcount (see paragraph 2 of Article 1 of the Law “On Amendments...” dated August 3, 2018 No. 313-FZ).

Entry into the SME register is carried out automatically, i.e. without the need for the merchant to submit a separate application, by the Federal Tax Service (hereinafter referred to as the Federal Tax Service) on the basis of various data, for example, tax and other reporting, information from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs, etc.

The SME Register contains the following information regarding merchants:

• name/F. AND ABOUT.;
• official address;
• type of business (small or medium enterprise, micro enterprise);
• type of product produced, etc.

An extract from the register of small businesses is a compressed version of the register with information about a specific small business merchant.

How to obtain an extract from the register of SMEs

One of the easiest ways to obtain an extract from the Unified Register of SMEs is to use the electronic service on the Federal Tax Service website at https://ofd.nalog.ru/search.html. In this case, the search for a merchant can be carried out according to the following criteria:

• OGRN / OGRN IP;
• trade name;
• manufactured products;
• information about inclusion in the register, etc.

An extract from the register of small businesses can also be obtained in other ways:

• by sending an official request to the Federal Tax Service via the postal service;
• by personal appearance or by sending a representative to the local branch of the Federal Tax Service.

A document requested electronically is issued as a pdf file; if applied in person, the extract can be submitted on paper.

An extract may be required in the following cases:

• to declare the status of SMEs when submitting an application for participation in public procurement (hereinafter referred to as public procurement);
• for registration of preferences within the framework of taxation;
• when applying for subsidies from the state;
• as part of checking the authority of the counterparty when concluding transactions, etc.

Read more about the topic of government procurement in the articles “How to start participating in government procurement?” and “How to properly register for government procurement (nuances)?”

Thus, you can obtain an extract from the register of small businesses from the tax office by personal application, by mail or through the electronic service on the official website of the Federal Tax Service. This document confirms the status of SMEs and can be used for various purposes (in government procurement, etc.). How an article by a small business entity is described in

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, began its operation 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 development 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 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 ().

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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 Ministry of Economic Development of Russia 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.

We talked about the conditions under which an organization or individual entrepreneur is classified as a small or medium-sized enterprise in ours. Information about such organizations and individual entrepreneurs is entered into the Unified Register of Small and Medium-Sized Enterprises (also the register of small and medium enterprises, the register of small and medium enterprises) (). We will tell you more about the register of small and medium-sized businesses in this material.

What information is contained in the unified register of emergency services?

The Unified Register of Small and Medium-Sized Enterprises contains the following information about small and medium-sized enterprises (Part 3, Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ):

• name of the organization or full name IP;
• location of the organization or place of residence of the individual entrepreneur;
• date of entering information about the organization or individual entrepreneur into the register of small and medium-sized businesses;
• category of small or medium-sized enterprise (microenterprise, small enterprise or medium enterprise);
• an indication that the organization (IP) is newly created (newly registered);
• information about OKVED codes contained in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs;
• information contained in the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs about licenses received;
• information about the products produced by the organization, individual entrepreneur (in accordance with OKPD) with an indication of the compliance of such products with the criteria for classification as innovative products, high-tech products;
• information on the inclusion of an organization, 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 “On the procurement of goods, works, services by certain types of legal entities” and entities small and medium-sized businesses;
• information about the existence of contracts in the organization, individual entrepreneur in the previous calendar year, concluded in accordance with Federal Law dated 04/05/2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”, or contracts, prisoners in accordance with Federal Law dated July 18, 2011 No. 223-FZ;
• other information included in the unified register of small and medium-sized businesses in accordance with federal laws or regulatory legal acts of the Government of the Russian Federation.

Who maintains the register of small and medium-sized businesses?

The register of small and medium-sized businesses is maintained by the Federal Tax Service (FTS) (part 1 of article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ, clause 1 of the Regulations on the Federal Tax Service, approved by Government Decree of September 30, 2004 No. 506).

How is the register of small and medium enterprises formed?

The Federal Tax Service enters and removes information about organizations and individual entrepreneurs from the unified register of SMEs, in particular, on the basis of:

• information contained in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs;
• provided information on the average number of employees for the previous calendar year;
• information on income received from business activities for the previous calendar year;
• information contained in documents related to the application of special tax regimes in the previous calendar year.

The Federal Tax Service enters most of the information into the register of small enterprises independently on August 10 of the current calendar year on the basis of information that the tax department has as of July 1 of the current year (clause 1, part 5, article 4.1 of the Federal Law of July 24, 2007 No. 209- Federal Law).

In relation to newly created organizations and newly registered individual entrepreneurs, the main part of the information is added by the Federal Tax Service to the register on the 10th day of the month following the month of entering information into the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs on the creation of an organization or state registration of individual entrepreneurs (clause 2, part 5, article 4.1 of the Federal Law dated July 24, 2007 No. 209-FZ).

The procedure for changing, as well as excluding information from the unified register of small businesses is specified in Part 5 of Art. 4.1 of the Federal Law of July 24, 2007 No. 209-FZ.

For example, if an organization or individual entrepreneur did not submit information on the average number of employees for the previous calendar year or tax reporting that would allow determining the amount of income, or such organizations and individual entrepreneurs no longer meet the conditions for small and medium-sized enterprises, they are excluded from the register on August 10 of the current calendar year year (clause 5, part 5, article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ).

Register of small and medium enterprises: check the enterprise

Information contained in the unified register of SMEs is posted on the official website of the Federal Tax Service on the 10th day of each month and is publicly available for 5 calendar years following the year of placement of such information (Part 9, Article 4.1 of the Federal Law of July 24, 2007 No. 209 -FZ).

You can check whether an organization or individual entrepreneur is included in the small business register.

By indicating one of the details (TIN, OGRN, OGRNIP, name of organization, full name of individual entrepreneur) in the service “Unified Register of Small and Medium-Sized Enterprises”, you can obtain an extract from the register of small and medium enterprises. It can be exported to Excel, forwarded electronically, or printed in the form of registry information that is signed with an enhanced qualified electronic signature and is legally binding in accordance with

Small business representatives receive special government support in the form of a reduction in administrative and tax burden. This factor contributes to the growth of the indicator reflecting the percentage of the population employed in the labor process. Firms belonging to the group of medium-sized businesses also have certain benefits provided by regional authorities. Below, we propose to consider small and medium-sized businesses and talk about their features.

SMEs: the essence of the concept

The Federal Act of two thousand and fifteen states that the category of SMEs (small and medium-sized enterprises) includes various companies registered as a consumer or general production cooperative, limited liability company, individual entrepreneur or farmer-peasant enterprise. An SME is a special status that gives the opportunity to use various benefits provided by government authorities.

In order to obtain a status confirming membership in the structure in question, all of the above organizations must meet certain selection criteria.

It is important to note that conducting economic activity in the status of a small or medium-sized business is the legal right of every citizen. This right is enshrined in the Constitution of the Russian Federation. According to the established rules, an organization created by a citizen must independently conduct business activities in order to generate income by providing services, selling commercial products, using its own assets or performing various works. The expansion of this area contributes to the growth of healthy competition, which has a positive effect on the economic condition of the region.

Small and medium-sized businesses in Russia

On the territory of Russia there is a specialized register of small and medium-sized businesses, which includes all organizations and private firms conducting commercial activities. This register is divided into two separate groups:

1. Unified State Register of Legal Entities– a register containing information about business entities registered as legal entities.
2. USRIP– a register that contains information about all individual entrepreneurs operating in Russia.

Which organizations belong to SMEs

As mentioned above, government agencies establish criteria that are used to classify various companies as specific business entities. In order to obtain the status of a small or medium-sized business, a company must meet certain requirements of regulatory authorities. Typically, these requirements are related to the total number of employees of the company and the size of the enterprise's annual revenue. Let's take a closer look at these requirements.

Status requirements

In order to become an SME, an entrepreneur must have a certain status. Today, these entities include agricultural and general production cooperatives, economic partnerships and societies, peasant farms and private businessmen. It is important to note that these parameters are of secondary importance. All companies with any of the above statuses may be excluded from SMEs if they violate the limits established regarding the size of the company's staff or annual revenue.

Number restrictions

The criteria for small businesses differ from the requirements put forward by control authorities to medium-sized organizations. Thus, the size of the staff of subjects belonging to the middle category can range from one hundred and one to two hundred and fifty employees. Representatives of small structures have the right to keep no more than a hundred employees in their ranks. For micro-enterprises, a maximum threshold of fifteen employees is established. It is important to note that when making calculations, not only the main employees of the company are taken into account, but also those employees who work part-time.

Exceeding the established limits causes the company to lose its status. It is important to note that the above requirements apply to both individual entrepreneurs and legal entities. The only difference between these structures is that individual entrepreneurs may not have hired personnel at all. In such a situation, belonging to a specific category is determined by calculating the amount of annual income. It should also be said that individual entrepreneurs operating on a patent basis are classified as micro-enterprises. In this example, revenue and headcount are not taken into account since these criteria are limited by the patent system itself.

Features by revenue

One of the main parameters that is used when determining whether a company belongs to a specific entity is the amount of annual income of the organization.

When making calculations, the amount of gross revenue before deducting tax payments received for the previous year is taken into account. According to the established rules, the amount of revenue of microenterprises should not exceed one hundred and twenty million rubles. For representatives of a small structure, a maximum threshold of 800 million rubles has been established.

Medium business has more stringent criteria. The revenue of companies belonging to this category should vary from 800 million to two billion rubles per year. Another important parameter that is taken into account when determining the ownership of a company is the composition of the authorized capital. For small businesses, a rule has been established according to which the share of participants who are not small businesses should not exceed forty-nine percent.

State Register of the Russian Federation for SMEs The register of enterprises, containing information about the structures in question, was created in two thousand and sixteen. This list includes all companies with SME status operating in Russia.

All information contained in the register in question is publicly available. This means that anyone can find out the name of the organization or the name of the owner of the individual entrepreneur. In addition, here you can find out whether a particular enterprise belongs to one of the business entities, the individual taxpayer number and the address at which the company is registered. In addition to the above information, the SME register contains information about the direction of activity of each company and the availability of a license.

All information is used by government agencies to control the work of business entities.

It is important to note that every entrepreneur has the legal right to apply for additional information about his company. Additional information can be provided:

1. Data on manufactured commercial products and their main characteristics.
2. Information about the company's participation in various partnership programs with government agencies.
3. Information on participation in tenders, competitions and auctions conducted by government agencies.
4. Full contact details.

To submit an application, you must register a personal account on the official tax service resource. It is important to note that the transfer of information is possible only with a special digital signature. The creation of the SME register allowed representatives of this structure to refuse to generate documents confirming the existence of a special status. Previously, such documents were created for the purpose of participating in various government programs. In order to obtain confirmation of the existence of a special status, the entrepreneur had to transfer financial statements, accounting documents and information about the size of the staff of hired employees to the tax service employees.

In order to obtain information about a specific company and its affiliation with a specific structure, you must visit the website of the tax service. By going to the page with the register, you need to enter the full name of the organization or its identification number. If you discover that the information provided is missing or unreliable, you should contact the service employees and submit a request to check the data about a specific company.

Support for small and medium businesses

Small and medium-sized businesses have a special status, which provides the opportunity to apply various benefits by government agencies. These preferences can be divided into three separate groups:

1. Reducing the tax burden. Each business entity classified as an SME has the legal right to use special tax regimes that allow them to reduce expenses. In addition, regional authorities provide enterprises that have temporarily stopped their activities with tax holidays, during which they are allowed to file zero reports.
2. Administrative benefits. This category of benefits includes a simplified procedure for maintaining financial statements, as well as the possibility of using employment agreements that have a certain validity period. In addition, control authorities have provided these enterprises with the opportunity to receive supervisory holidays, during which companies are exempt from mandatory various inspections. It should be noted that the last benefit is valid until the end of two thousand and eighteen.
3. Financial benefits. This type of preference is expressed in the form of grants and subsidies issued by regional and federal authorities. The money received can be used to expand the business, cover official obligations and other purposes.

There is a federal corporation for the development of small and medium-sized businesses in Russia. The task of this structure is to create all the necessary conditions for the prosperity of entrepreneurial activity. This corporation helps “come out of the shadows” for individuals engaged in small-scale production activities or working on a freelance basis. Providing such support helps to increase the number of jobs, which has a positive impact on the public. In addition, the development of SMEs can significantly reduce state budget expenses, which are used to cover health insurance, pensions and unemployment benefits.

The SMP Support Fund is directly involved in the development of new areas of business activity. Particular attention is paid to innovative technologies that optimize the production process.

Conclusions (+ video)

In order to obtain the status of an SME, a company must meet a number of strict parameters that are used by regulatory authorities to select organizations. Obtaining this status allows entrepreneurs to receive tax benefits and reduce the financial burden on their own company.

In contact with

In this article you will learn how to obtain an extract from the SME register using the TIN and other details of a small business entity. In addition, we will talk about the registry itself and what data can be obtained from it.

What data is contained in the registry

Before receiving an extract from the unified register of emergency medical services, you need to understand what kind of register it is and what information is included in it. Its administration is provided for in Art. 4.1 of the Law “On the Development of Small and Medium Enterprises in the Russian Federation” dated July 24, 2007 No. 209-FZ. In accordance with paragraph 3 of this article, the list includes the following information about small and medium-sized enterprises (SME):

• name of the company or full name of the entrepreneur;
• legal address of the legal entity, place of registration of the individual;
• SME category (medium, small, micro enterprise);
• OKVED, which are transferred from the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs;
• data on available licenses and other information.

To find out whether information about a particular legal entity or entrepreneur is contained in the register, you need to order an extract from the SME register.

How to obtain an extract from the unified register of SMEs

First of all, we’ll tell you where to get it. In accordance with paragraph 2 of Article 4.1, which we discussed above, the register is maintained by the tax office, therefore, it can be obtained there.

You can order from the Federal Tax Service in three ways:

• using a special service. We'll talk about this later.
• by contacting the tax office in person or through a representative;
• by sending a request by mail.

Let us immediately note that the first method is the fastest and most convenient. You can receive an extract from the SMP register using your TIN within a few minutes.

To receive an extract from the SME register via the Internet (often such a request is also called “extract from the SME register by TIN”) you need:

1. Go to the website ofd.nalog.ru;
2. Enter the name or INN or OGRN of the company into the search bar; Full name of the entrepreneur or his OGRNIP;
3. View the search results, if several companies are displayed, select the one you need.
4. Click on the company name or full name of the entrepreneur. In this case, an extract from the SME register with a tax digital signature will be downloaded in PDF format to your computer.

If necessary, you can perform an advanced search. Using it, you can, for example, make a selection of small businesses by region or by specific industry. Search results can be exported to Excel. You can generate an extract from the SME register by TIN by entering a list of TINs not exceeding 30 thousand.

As we can see, downloading an extract from the SMP register is quite simple. Next, let's look at where it can be used. If a government procurement participant has provided an extract from the unified register of SMEs in Russia, the government customer has no legal or factual grounds for rejecting the application. Thus, an extract from the unified register of SMEs can be used instead of a declaration.

Application of an extract from the unified register of SMEs

Government customers had a question: is it possible to use an extract from the SMP register instead of a declaration? Some participants who submitted an extract from the unified register of SMEs in Russia were allowed to participate in the auction, others were not. Judicial practice confirms the correctness of the former. The resolution of the AS ZSO dated January 23, 2018 in case A56-26032017 concluded that Law No. 44-FZ does not contain a strict declaration form. In this case, the essence of the document, and not its form, has legal significance.

A separate issue is the validity period of an extract from the SME register. The above Article 4.1 states the following:

• the data contained in the register is posted on the website on the 10th day of each month;
• data are publicly available for 5 years following the year of their publication.

However, a small business entity may be excluded from the register, so government customers are advised to check the information contained in the extract from the unified register of SMEs.

Attached files

• Extract from the SMP register.pdf