An example of filling out a declaration of small businesses. Declaration of belonging to the NSR: how to take part in public procurement. Main participants and forms

  • 20.11.2022

Greetings, dear colleague! In today's short article we will talk about declaration of conformity of the procurement participant with the requirements of 44-FZ . Since my support service often receives letters with similar questions, I decided to write this article and answer all the questions at once. ( Note: this article was updated on April 26, 2019).

1. What is a declaration?

I propose to start by defining the meaning of the word “declaration”.

The meaning of the word "declaration" according to the Financial Dictionary:

Declaration — statement, announcement, document proclaiming some provisions (principles) or containing certain information.

2. Two "kinds" of declarations

The Federal Law of April 5, 2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs” requires procurement participants to provide two "kinds" of declarations :

First view: Declaration of conformity of the procurement participant with the requirements established in accordance with clauses 3-9, 11 of part 1 of article 31 of 44-FZ (This requirement is established in p.p. "G" p. 1 h. 2 art. 51; p. 3 h. 6 art. 54.4; p. 7 h. 3 art. 73; p.p. "a" p. 4 h. 9 Art. 82.3; Clause 3, Part 9, Art. 83.1; p. 2 h. 5 art. 66 );

Second view: Declaration of belonging of the procurement participant to small businesses or socially oriented non-profit organizations (This requirement is established in p.p. "and" p. 1 h. 2 art. 51; p. 7 h. 6 art. 54.4; p. 7 h. 5 art. 66;p. 5 h. 3 art. 73; p.p. "b" p. 4 h. 9 Art. 82.3; p.8 h. 9 art. 83.1 ).

2.1 Declaration of conformity


And so, we have determined that, according to the requirements of 44-FZ, there are two “types” of declarations. Let's start from the first "Declarations of Conformity..." .

In this declaration, the procurement participant must confirm to the customer its compliance with the requirements established by paragraphs 3-9, 11 of part 1 of Article 31 of the 44-FZ, namely:

- non-liquidation of the procurement participant - a legal entity and the absence of a decision of the arbitration court on the recognition of the procurement participant - a legal entity or an individual entrepreneur as insolvent (bankrupt) and on the opening of bankruptcy proceedings (clause 3, part 1, article 31);

- non-suspension of the activities of the procurement participant in the manner prescribed by the Code of the Russian Federation on Administrative Offenses, on the date of filing an application for participation in the procurement (clause 4, part 1, article 31);

- the procurement participant has no arrears in taxes, fees, debts on other mandatory payments to the budgets of the budget system of the Russian Federation (with the exception of amounts for which a deferment, installment plan, investment tax credit is granted in accordance with the legislation of the Russian Federation on taxes and fees, which are restructured in accordance with the legislation of the Russian Federation, for which there is a court decision that has entered into force on recognizing the applicant's obligation to pay these amounts as fulfilled or which are recognized as uncollectible in accordance with the legislation of the Russian Federation on taxes and fees) for the past calendar year, the amount of which exceeds twenty-five percent of the book value of the procurement participant's assets, according to the financial statements for the last reporting period. The procurement participant is considered to comply with the established requirement if, in accordance with the established procedure, he has filed an application to appeal against the specified arrears, debts and a decision on such an application has not been made as of the date of consideration of the application for participation in determining the supplier (contractor, performer) (paragraph 5 of part 1 article 31);

- the procurement participant - an individual or the head, members of the collegiate executive body, the person acting as the sole executive body, or the chief accountant of the legal entity - participant in the procurement of a conviction for crimes in the field of economics and (or) crimes provided for in Articles 289, 290 , 291, 291.1 of the Criminal Code of the Russian Federation (with the exception of persons whose convictions have been canceled or expunged), as well as the non-application of punishment against these individuals in the form of deprivation of the right to occupy certain positions or engage in certain activities that are associated with the supply of goods, the performance work, provision of services that are the object of the ongoing procurement, and an administrative penalty in the form of disqualification (clause 7, part 1, article 31);

- procurement participant - a legal entity that, within two years prior to the filing of an application for participation in the procurement, was not held administratively liable for an administrative offense provided for in Article 19.28 of the Code of Administrative Offenses of the Russian Federation (clause 7.1, part 1, article 31 );

- the possession by the procurement participant of exclusive rights to the results of intellectual activity, if in connection with the execution of the contract the customer acquires the rights to such results, with the exception of cases of concluding contracts for the creation of works of literature or art, performance, for financing the rental or showing of a national film (clause 8 of part 1, article 31);

- the absence of a conflict of interest between the procurement participant and the customer, which means cases in which the head of the customer, a member of the procurement commission, the head of the contract service of the customer, the contract manager are married to individuals who are beneficiaries, the sole executive body of a business company (director , general director, manager, president and others), members of the collegial executive body of a business entity, the head (director, general director) of an institution or unitary enterprise or other management bodies of legal entities participating in the procurement, with individuals, including those registered as individual entrepreneur, - participants in the procurement or are close relatives (relatives in a direct ascending and descending line (parents and children, grandfather, grandmother and grandchildren), full and half-blooded (having a common father and mother) brothers and sisters), adoptive parents or adoptees of these individuals. For the purposes of this article, beneficiaries are understood to be individuals who own directly or indirectly (through a legal entity or through several legal entities) more than ten percent of the voting shares of a business entity or a stake exceeding ten percent in the authorized capital of a business entity (clause 9, part 1 article 31).

- the procurement participant has no restrictions on participation in procurement established by the legislation of the Russian Federation (clause 11, part 1, article 31)

Templates of declarations of compliance of the procurement participant with clauses 3-5, 7, 9, 11 of part 1 and part 1.1 of article 31 of the Federal Law of 05.04.2013 No. 44-FZ can be downloaded from this link.

Note: In these templates, a clause was added on the compliance of the procurement participant with the requirements of Part 1.1 of Article 31 of 44-FZ, namely: the requirement that the information provided for by this Federal Law be absent from the procurement participant, including information about the founders, members of the collegial executive body, the person performing functions of the sole executive body of the procurement participant - a legal entity.

At the moment, almost all customers indicate this requirement in the documentation for ongoing purchases. Therefore, it will not be a mistake to declare the compliance of the procurement participant with this requirement together with compliance with the requirements of paragraphs 3-9, 11 of part 1 of Article 31 within one document. If necessary, you can always make two separate documents from these templates.

2.2 Declaration of ownership

With the "Declaration of Conformity ..." we figured it out, now let's look at declaration of ownership procurement participant to small businesses or socially oriented non-profit organizations.

You can learn more about small businesses.

You can download the template of the declaration of compliance of the participant with the requirements established by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation” at this link.

To declare that a procurement participant belongs to socially oriented non-profit organizations, it will be sufficient to prepare a free-form document on the letterhead of the organization, indicating that the participant is a socially oriented non-profit organization.

According to the Letter of the Ministry of Economic Development of Russia N 7158-EE/D28i, FAS Russia N ATs/13590/14 of 04/04/2014, the need to submit other documents confirming the status of such a participant as a small business entity, a socially oriented non-profit organization, 44-FZ is not provided.

If the participant did not include the relevant information in the application, the customer has the right to refuse this person, in particular, in admission to participation in the procurement. In the event that the customer refused admission to the participant whose application contained such a declaration, a fine of up to 30,000 rubles may be collected from the officials of the customer. (parts 2, 6, article 7.30 of the Code of Administrative Offenses of the Russian Federation).

If you still have questions about declarations of conformity or ownership within the framework of 44-FZ then ask them below in the comments to this article.

That's all. I wish you good luck and new victories!


In order to participate in public procurement tenders, suppliers must, according to the rules, draw up an important document - a declaration confirming their belonging to the small business segment. In this article, we will discuss what public procurement and a declaration of belonging to small businesses are.

State auction is a certain procedure for receiving federal orders from local and federal government agencies. Orders are filled with various needs, necessarily in large quantities. Not only goods are in demand, but also various works or services.

Since the state “gives the green light” to small businesses everywhere in our country, when participating in public procurement, it also enjoys some privileges that relate to the selection of a contractor or supplier. However, in order to prove involvement in this business category, the company is forced to provide documentary evidence - a declaration, the culprit of this article. When participating in the auction, it is necessary to prepare it for submission to the organizers along with other necessary papers.

Why do businesses need to participate in a tender from the state? Everything is simple. The fact is that they acquire two undeniable advantages for the company's leaps and bounds:

  • strong business reputation as a reliable contractor or supplier;
  • one-time receipt of payment for an order of a solid value.

As you can see, you can not only earn money and grow production capacity overnight, but also get the image of a company that you can trust, which means you can acquire many new partners and strengthen your market position.

To take part in the state auction, you should carefully collect the necessary package of documents that will legally confirm the legality of the activities carried out by the company. Then proceed to the consideration and preparation of papers for specific areas of trading. In this case, they will play the role of arguments in favor of the company, confirming its belonging to the best of the best.

A systematic approach is the key to success when working on a public tender. Before applying for participation, make a list of activities for the company that need to be implemented. Apply the following criteria to the list:

  • sequence of entered actions;
  • time frame for each event;
  • employees responsible for the implementation of each stage.

When drawing up a time plan, be sure to take into account the legal time frame, as well as the amount of actual time that will be required for the event.

A mandatory item on the list should be the careful preparation of the documents needed to participate in the auction. On average, it takes about a month to collect the necessary papers, plus or minus five days, so you need to take care of starting the process in advance.

In addition to the contents of the package of documents, you need to take care of its design, that is, the information printed on it. The address details of the state organization-customer, which is the recipient of the documents, must be indicated on the envelope.

When purchasing goods from only one seller, the state structure may insist on the involvement of professional experts, individual specialists or entire offices that will check the quality of the goods of the entrepreneur. It will consist of:

  • evaluation of submitted documents;
  • verification of participants for compliance with the requirements set by the customer;
  • assessment of the quality of goods, services or works provided under the contract;
  • verification of the contract and the conditions of work described in it.

The customer usually decides to involve an expert at his own discretion, however, there are situations in which their participation is necessary:

  • when goods are purchased from a supplier selected in accordance with a decree issued by the President of the Russian Federation;
  • when carrying out work related to preparation for mobilization activities;
  • when acquiring domestic equipment and weapons for conducting military operations, which have no analogues;
  • the provision of services is carried out during the occurrence of an emergency;
  • the state fund is replenished with cultural values;
  • when purchasing products or services from the penitentiary system, in order to provide jobs for prisoners;
  • acquisition of works of art from the author or owner of the rights;
  • obtaining assistance in organizing membership in various events that are held for a group of government agencies;
  • when acquiring the provision of services related to the imminent arrival of representatives of state structures from abroad;
  • when purchasing a set of services related to the supervision of the technical and author's direction;
  • acquisition of goods necessary for the continuation of the work of places under state protection;
  • when buying medicines, etc.

What is a declaration of belonging to the NSR

Declaration of belonging to small businesses is a document used to participate in public procurement. It is sort of an advantage when it comes to determining the best supplier.

In addition, during the state tender, sometimes only applications from small business organizations are accepted for the role of participants. In this situation, the provision of the required document is not preferable, but mandatory.

When holding an auction in electronic format, the supplier's belonging to a small business is also confirmed by means of a declaration attached to the application for participation.

Where can I get a declaration form?

Unfortunately, today in Russia there is no body responsible for issuing declarations of this type. As well as there is no unified form for filling out by suppliers. The preparation of the paper is carried out by the participants independently, in free form.

It is also not necessary to officially certify a document in third-party organizations, such as notary offices. This procedure is again entrusted to the company filling out the paper, and it is imperative to put down:

  • seal;
  • leader's signature.

What is indicated in the declaration of belonging to small businesses

You can prove that an entrepreneur belongs to the desired category by declaring a form in your own style, however, there is a list of criteria that must be indicated in it, confirming that the company is in the small business sector.

Note! The criteria by which the status and ownership of a company is determined are constantly changing. Substitutions and additions are made on a regular basis. For 2017, this list of requirements is valid, related to the quantitative composition of companies and the amount of income they receive, excluding value added tax.

Table 1. Criteria for applying

IndexmicroenterpriseSmall businessMedium enterprise
Average for the previous yearno more than 15 peopleno more than 100 peopleno more than 250 people
Revenue limit for the previous year120 million rubles800 million rubles2 billion rubles
State stake in LLCno more than 25%no more than 25%no more than 25%
Participation of foreign or other (non-SME) organizationsno more than 49%no more than 49%no more than 49%

If the company's criteria match the above from the table, bring the application for participation in the tender to the reception point. It is best to choose those auctions where buyers will treat small businesses with friendliness, that is, in fact, this will be an advantage.

According to Federal Law No. 44, which specifies the parameters of the system for concluding contracts between state and municipal structures and suppliers, for the purchase of goods, the organization of work or the provision of services, to meet the needs of the above buyers, confirmation of ownership of compliance with certain business criteria is mandatory.

There was no need to establish a unified form for this, so no time was devoted to its development. It is just necessary that the text contained within it contain confirmation of compliance with the conditions presented by the organizers.

Legislative changes that took place in 2016

Do not rush to get scared, all the simplified conditions for drawing up a declaration remain in force. However, in 2016, a register was put into operation, which is a single state code containing information on small and medium-sized businesses belonging to Russia. Now it is possible to obtain data from it regarding compliance with the criteria presented in relation to companies needed to participate in public procurement. To do this, buyers from the state will not have to consider the declaration separately and do not even need to personally receive an envelope with documents.

The necessary information is on the network, access to them is open to everyone. Finding them is extremely easy.

  1. Open a browser.
  2. Type a query into the search or address bar in the form of a taxpayer identification number or the full name of an individual business.
  3. Follow the link and read the information you need.

In order to further supplement this set of data on small and medium-sized business entities, entrepreneurs need to contact the tax office to which they belong and provide information of interest to the authorities. They are transferred to the addressee in the form of a document in electronic format, which is signed not with a handwritten signature, but with an electronic signature assigned and confirmed by a citizen. To get one, you need to register on the public services portal, and then confirm your identity at one of the city points. Entrepreneurs will be able to find contacts to send the form on the official website of the Federal Tax Service of Russia.

As a result of communication with tax officials, the information expressed is entered into the register. This happens through its addition by service specialists. When downloading, you will receive a document in one of the following formats:

  • .pdf;
  • .xlsx.
  • full name of the company;
  • Full name of the individual entrepreneur who created it;
  • location of the company;
  • attitude to one of the categories of small and medium-sized businesses;
  • all data from the all-Russian classifier of types of economic activity, namely the codes chosen by the entrepreneur at the stage of opening an office.

At the personal request of the individual entrepreneur, contact information can be included in the code, for example, the phone number of the organization or the cell phone of the head, as well as describe what products the company produces and whether it has previously participated in public auctions, in addition, successful or unsuccessful finishing in case positive response.

According to the government decree of July 2016, the mandatory submission of a declaration confirming belonging to a certain category of business entities is canceled. Now the main thing is to provide an extract from the register. The right to request this confirmation from the customer is also legally abolished, but only if information from the register was provided. Otherwise, it is better to fill out the desired declaration, otherwise you will not see a place in the state auction of the company, because without information from the unified state code it will be impossible to identify the entrepreneur.

If you don’t know if your data has been entered into the register, it’s better to prepare a declaration, especially since there are no difficulties associated with this process.

Summing up

This declaration, in a sense, is just a godsend for entrepreneurs who want to participate in public procurement and, at the same time, are poorly versed in filling out various forms established by law. It can be filled in in a free form, while only following the general instructions for fitting inside the data according to the list established by the government. Read it carefully and get to work. As an example, you can use the sample shown in the picture in this section. Good luck with your public auction!

Video - Auction documentation, clarification of provisions

Here we will give a sample, in accordance with which you can fill out a declaration of belonging to small businesses in accordance with Part 3 of Article 30 of 44-FZ. This declaration is required for participation in procurement procedures with limited participation only by SMP, SONKO, etc. The declaration must be filled out on the letterhead of the organization.

SMP declaration according to 44-FZ sample 2018. Download the form.

You can download a sample in .doc format for self-filling at the end of the article by clicking on the link.

Declaration

on the belonging of Romashka LLC to small businesses.

By this declaration we confirm that:

In accordance with Article 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation”, Romashka LLC belongs to small businesses and meets the following conditions:

1) The total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of Romashka LLC does not exceed twenty-five percent , the share of participation owned by one or more legal entities that are not subjects of small and medium-sized businesses does not exceed twenty-five percent.

2) The average number of employees of Romashka LLC for the previous calendar year does not exceed one hundred people, inclusive.

3) The proceeds of Romashka LLC from the sale of goods (works, services) excluding value added tax or the balance sheet value of assets (residual value of fixed assets and intangible assets) for the previous calendar year does not exceed 800 million rubles.

General Director _________________ Ivanov I.I.

Download from our website in Word (.doc) format - Option 1, Option 2

Current for 2018. From August 1, 2016, instead of this declaration (or jointly), an extract from the unified register of SMEs should be attached (if information about this legal entity/entrepreneur is included in it).

Reporting of SMEs (reporting of small and medium-sized businesses)

Refine costcalculated
individually

The cost of reporting SMEs depends on the amount of waste

Reporting deadline

– from 2 working days (excluding approval in the SZU of Rosprirodnadzor)

Document validity period

Grounds for reporting SMEs

Small and medium-sized businesses, which include legal entities and individual entrepreneurs as defined by the Federal Law of July 24, 2007 No.

How to draw up an SMP declaration under 44-FZ in 2018

N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", as well as other legal entities are required to comply with the requirements of environmental legislation in terms of waste management.

Environmental legislation in terms of waste management takes into account the characteristics of small and medium-sized businesses and provides for the following:

  • Based on paragraph 3 of Article 18 of the Federal Law of June 24, 1998 No. 89-FZ “On Production and Consumption Waste” (as amended on December 30, 2008), it is determined that small and medium-sized businesses are exempt from developing draft standards for waste generation and limits for their accommodation (PNOOLR).
  • In accordance with the Order of the Ministry of Natural Resources of Russia dated February 16, 2010 No. 30, small and medium-sized businesses are required to account for and report on the generation of waste. Order of the Ministry of Natural Resources of Russia No. 30 dated February 16, 2010 approved the Procedure for submission and control of reporting on the generation, use, neutralization and disposal of waste (with the exception of statistical reporting).

Requirements for the submission of reports to the SMSP, approved by the Order of the Ministry of Natural Resources of Russia dated February 16, 2010 No. 30

  • Reporting is compiled on the basis of primary accounting data of generated, used, neutralized, transferred to other legal entities and individual entrepreneurs, received from other legal entities and individual entrepreneurs or individuals, as well as placed waste.
  • OSMSP must be submitted to the territorial body of Rosprirodnadzor at the place of its business activities. In the case of several places of activity, it is necessary to submit several reports, breaking them down by territory and submitting data for each place of activity to the relevant territorial bodies of Rosprirodnadzor, or submit a single report for the Russian Federation to each of the territorial bodies of Rosprirodnadzor.
  • Reporting must be submitted by January 15 of the year following the reporting period of one calendar year.
  • Reporting is prepared on paper (2 copies) and on electronic media (1 copy).

Download Order No. 30 dated 16.02.10. "About the Small Business Waste Report"

When compiling SME reports on their own, heads of small and medium-sized businesses experience considerable difficulties in filling out information such as:

  • balance of masses of generated, used, neutralized, transferred to other legal entities and individual entrepreneurs, received from other legal entities and individual entrepreneurs or individuals, disposed of waste during the reporting period;
  • data on the masses of waste transferred to other legal entities and individual entrepreneurs are presented in total for each type of waste and broken down by the masses of waste sent for use, neutralization, storage (broken down by the masses of waste transferred with the transfer of ownership, and by mass of waste transferred without transfer of ownership), for disposal (disaggregated by mass of waste transferred with transfer of ownership and mass of waste transferred without transfer of ownership);
  • data on the masses (in tons) of transferred waste, grouped by each type of waste, indicating its name, code according to the federal classification catalog of waste, hazard class, purpose of transfer (use, neutralization, disposal).

We offer you qualified assistance in compiling, submitting and monitoring reports on the generation, use, neutralization and disposal of waste (with the exception of statistical reporting).

Thank you for visiting our site.
We hope that our proposals will interest you and our cooperation will be long-term and fruitful.

How to fill out the SMP Declaration for 44 fz example

Not all companies need to keep accounting records. However, every enterprise needs to submit reports, however, a simplified form has been created for small businesses. For example, only 11 lines remain in the balance sheet: 5 for assets and 6 for liabilities. In addition to it, you need to fill out a report on financial results and submit these 2 documents to the tax service and Rosstat before March 31.

Reporting to the state on the results of activities is the duty of any enterprise (Federal Law of December 6, 2011 N 402-FZ).

And this must be done in a timely manner. Failure to submit reports entails fines and increases the likelihood of a tax audit.

Small Business Reporting

Accounting requirements are given in the Federal Law of December 6, 2011 N 402-FZ. The basis of financial statements is the balance sheet and income statement. It is also necessary to draw up an explanatory note, if necessary.

The financial statements of small enterprises can be complete or simplified.

The simplified form can be used:

  • small business;
  • non-profit organizations.

This can only be done if the field of activity is not on the list of exceptions. In particular, the firm does not apply to microfinance companies, legal advice, notary and law firms.

Criteria for small businesses

Companies are classified as small businesses if:

  • their revenue without VAT for the last calendar year amounted to 800 million rubles;
  • the average number of employees did not exceed 100 people;
  • the share of the state, funds, large companies up to 25%.

Rice. 1. Small business

At the same time, it does not matter at all what system of taxation the company applies, because. only requirements for financial reporting and accounting depend on this status. Tax accounting is different.

However, in 2015 all simplified enterprises are automatically equated to small businesses. It's simple: in order to apply the simplified tax system, revenue should not exceed 64 million rubles. per year and this value is included in the limit of 800 million rubles. But, again, if the company is suitable for the share of the state / funds. The composition of the founders in this matter is important.

The status of a small enterprise is assigned to a company if, for three consecutive years, it meets the criteria listed above. For example, 2013, 2014 and 2015 For a company to be classified as a small business, you do not need to submit any documents anywhere.

If the company has just registered, then in the first year, subject to the limit on operations, the number of employees and the appropriate composition of the founders, then the company automatically refers to a small business.

Accounting documents

Small companies can generate reports according to a simplified scheme. But they also have the right to do so on a general basis. Each company decides this issue independently. In addition, the form can be developed independently.

In both cases, 2 documents must be submitted (download the reporting form for 2015):

  • balance;
  • statement of financial results (earlier - income statement).

The difference between them lies in the need for detail. In a simplified version, you do not need to paint everything according to the articles, in general it is necessary to do this. In the first case, a simpler form, in the second it is more complicated.

Before filling out the documents, it is necessary to make final entries for the year, close all company accounts.

Rice. 2. Small business balance sheet

For comparison: the full form of the liability section “V. Short-term liabilities of OAO Gazprom for 2014.

Rice. 3. Example of one section of the full form

In the simplified form, unlike the full one, there is only one line.

Rice. 4. Form of the income statement

If you need to specify additional information, without which it is impossible to assess the financial condition of the organization, or you need to disclose the principles of accounting policies and other important information, make up an application.

How to fill out forms

The basis for filling out forms is accounting data. Before filling, you must make all the transactions and close open accounts (download the completed example).

Changes cannot be made. If it is not possible to enter the necessary information in a simplified form, a general form should be used.

Errors can be corrected. How to do this is described in the video:

When aggregating indicators, the line code must indicate the one from the group whose share is larger.

To whom to report

If an enterprise is registered after September 30, then it must report not in the next year, but in a year and for the entire period from the start of business.

You need to report for the year, you do not need to fill out intermediate forms. But you can do this for self-examination or at the request of the company's management.

Reporting is required to 2 authorities:

  • tax office;
  • Rosstat.

Note: For small businesses, accounting can be done independently (saving on an accountant) using the My Business Internet service.

Pyotr Stolypin, 2015-09-05

Questions and answers on the topic

No questions have been asked for the material yet, you have the opportunity to be the first to do so

Declaration of belonging of the company to the SMP: document structure What exactly should be reflected in the submitted document? The most important thing is to record in this declaration the fact that the company has the status of "SPM". This is done by listing all the criteria that are stipulated in the legislation, namely: its ongoing activities; the nuances of the distribution of shares in the ownership of the organization; the number of employees; average monthly income. At the same time, there can be quite a lot of criteria that this organization belongs to the SPM. Since quite a lot of concepts and norms can fit under them. In order to better understand this topic, it is necessary to expand on this topic in more detail.

Declaration of conformity for small businesses (sample)

  • acquisition of works of art from the author or owner of the rights;
  • obtaining assistance in organizing membership in various events that are held for a group of government agencies;
  • when acquiring the provision of services related to the imminent arrival of representatives of state structures from abroad;
  • when purchasing a set of services related to the supervision of the technical and author's direction;
  • acquisition of goods necessary for the continuation of the work of places under state protection;
  • when buying medicines, etc.

InfoWhat is a declaration of belonging to the SMP The declaration of belonging to small businesses is a document used to participate in public procurement. It is sort of an advantage when it comes to determining the best supplier.

We study the SMP declaration according to 44 fz

Federal Law No. 209-FZ of July 24, 2007 (as amended on December 29, 2015) “On the Development of Small and Medium-Sized Businesses in the Russian Federation”5) Restriction on the total share of participation of foreign legal entities and (or) legal entities that are not subjects small and medium-sized businesses, does not apply to limited liability companies that meet the requirements specified in subparagraphs "c" - Art. 4 of the Federal Law of July 24, 2007 N 209-FZ (ed.

Declaration of belonging to small businesses (SME)

This procedure is again entrusted to the company filling out the paper, and it is imperative to put down:

  • seal;
  • leader's signature.

What is indicated in the declaration of belonging to small businesses You can prove that an entrepreneur belongs to the desired category by declaring a form in your own style, however, there is a list of criteria that must be indicated in it, confirming that the company is in the small business sector. Note! The criteria by which the status and ownership of a company is determined are constantly changing.

Substitutions and additions are made on a regular basis. For 2017, this list of requirements is valid, related to the quantitative composition of companies and the amount of income they receive, excluding value added tax.

searching results

Table 1.

Declaration of belonging to small businesses

TIN / KPP, OGRN, legal address) represented by General Director Sergei Leonidovich Egorov (position and full name of the head / representative of a legal entity or individual entrepreneur) declares that he belongs to small businesses on the following grounds.

  1. The total share of participation of the state and its subjects, municipalities, foreign organizations and citizens, public and religious associations, charitable and other foundations in the authorized capital is 42% (no more than the statutory limit of 49%).
  2. The average number of employees for the previous calendar year is 100 people (within the legal norm for small enterprises of 100 people).
  3. Annual proceeds from the sale of goods (works, services) - 764 million rubles. (within the norm for a small business up to 800 million rubles.

Attention Payment terms Separately, it should be noted that if such a restriction is established, the payment term for SMP under 44 FZ is almost two times shorter than in other orders. In this case, the time for payment of the SMP under 44 FZ is 15 days (working, not calendar, pay attention to this) from the moment the obligations under the contract are fulfilled.
Whereas the payment term for other contracts is 30 calendar days. Who belongs to the SME under 44 FZ These are legal entities registered in the prescribed manner (business companies, partnerships, peasant farms) and individual entrepreneurs (Law No. 209).


Criteria for belonging of certain persons to such subjects have been established.

The economic company, economic partnership received the status of a project participant in accordance with the Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center" yes (no) - 3.4 The founders (participants) of the economic company, economic partnership are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support for innovation activities in the forms established by Federal Law No. 127-FZ of August 23, 1996 “On Science and State Scientific and Technical Policy”6.

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 with an enhanced qualified electronic signature and has 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 by certain types of 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 to either fill out and submit a declaration, or provide on paper or in the form of an electronic document of the SMP extract from the website of the Federal Tax Service (Regulation, approved by Government Decree No. 1352 of December 11, 2014).