Declaration of SMP: when is it needed and how to apply for public procurement

Why is a declaration needed?

Numerous innovations in the field of public procurement have not affected the state requirements for working with entrepreneurship. Government customers are required to enter into government contracts with small businesses and socially oriented non-profit organizations. By law, at least 15% of the total volume of purchases is carried out among small businesses. It turns out that documents confirming membership in a SME are declarations, statements or other papers that are used as a purchase ticket with restrictions and advantages.

Use free instructions from ConsultantPlus experts to correctly fill out the declaration of belonging to a small business.

How can I get a loan from SMP Bank without a 2-NDFL certificate?

In addition to the bank form, the borrower can confirm income using:

• A certificate drawn up in free form, but containing all information about the borrower’s income;
• Certificates from the financial department (for military personnel or law enforcement officials);
• Statements from the salary or debit account into which the salary or additional income is received;
• Extracts from the Pension Fund;
• Documents on additional income.

However, before preparing this or that document, check with the manager of SMP Bank whether it is suitable as proof of income.

Who belongs to the SMP

In order for a legal entity or individual entrepreneur to be considered a small business entity, they must meet certain criteria. They are regulated by Law No. 209-FZ of July 24, 2007. We have collected information in a table that will help you figure out who belongs to small and medium-sized enterprises.

IMPORTANT!

Individuals do not apply for the status of a small business entity. The law defines a closed list of persons who are assigned this status.

Declaration of affiliation with small businesses

In paper form, the declaration is filled out in black, purple or blue ink.
Filling out the electronic declaration form must be done in capital letters in Courier New font with a height of 16 - 18 points. Items 1 to 11 are required to be completed in the table.

In paragraphs 1 and 2, if the criteria specified therein are met, column 5 is indicated by “yes” or “does not exceed at the time of filling out.” If desired, you can indicate the actual indicator in column 5. SMEs that are not LLCs put dashes in the indicated columns.

In paragraphs 3 to 6, you must indicate “yes” or “no” depending on compliance with the conditions given therein. In paragraphs 7 and 8, only cells 7-4 and 8-4 are filled in with actual values, respectively. Clause 9 contains information about licenses listing all data from the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs: license series and number, date of issue, start date, expiration date, name of the licensed type of activity for which the license was issued, information about the address of the place of implementation of the licensed type of activity , name of the licensing authority that issued or reissued the license, information about the suspension of the license, state registration number and the date of entry into the Unified State Register of Legal Entities (USRIP) containing the specified information.

Who are SONO

Socially oriented non-profit organizations operate in accordance with Law No. 7-FZ of January 12, 1996. Not all non-profit organizations are socially oriented. According to the rules of Art. 2 and art. 31.1 7-FZ, they must deal with:

• social services and support for citizens;
• providing assistance to victims of natural and man-made disasters;
• environmental protection and animal welfare;
• activities in the field of education, science, art, healthcare;
• provision of legal assistance on a preferential or free basis.

How to prepare confirmation of membership in the SMP

44-FZ does not contain a form for declaring that a participant in the procedure belongs to the SMP, as well as requirements for it. In 2022, in electronic procurement there is no longer any need to attach a separate document confirming affiliation with small businesses. Now it is generated automatically on electronic platforms. For example, to confirm membership in a small business at the RTS-Tender, when submitting an application, click on the button “Generate a declaration of SMP affiliation” or “Generate a SONO declaration.” The procedure is the same at other sites.

But not all purchases were transferred to electronic form. The right to purchase in paper form remains only for:

• ensuring the customer’s activities abroad (Article 75, 111.1);
• provision of emergency, emergency medical care (Article 76);
• providing humanitarian assistance, eliminating the consequences of natural and man-made emergency situations (Articles 80, 82);
• closed procedures (Article 84);
• orders by decision of the government of the Russian Federation (Article 111).

If you participate in such procurements, you will have to develop and submit a living document confirming your affiliation with the SMP in accordance with 44-FZ. Until November 27, 2020, Government Resolution No. 1352 of December 11, 2014 on procurement among small businesses by certain types of legal entities approved the form of a document on membership in SMEs in procurement under 223-FZ. Now the form has lost its force. Now the form of declaration of compliance of the procurement participant with the criteria for inclusion in the SMP is approved, for example, by the regulations of the Roscosmos state corporation dated 08/25/2020. Use it to develop a sample.

This form is not required to be used; there are suppliers who confirm the status in any form. For example, they use an SMP extract from a special registry. It is administered by the Federal Tax Service. This list includes all organizations and individual entrepreneurs that have this status. When considering applications from participants, customers have to check whether they belong to small businesses, since in paragraph 1 of Art. 3 209-FZ dated July 24, 2007, it is stated that the subject of the SMP is a company or individual entrepreneur, information about which is in this register.

To check, just enter the TIN or the name of the applicant into the search bar. After this, the SMP declaration from the tax website will become available for downloading.

Here is an example of such an extract.

IMPORTANT!

They declare the status of a small business only in the case of tenders, the documentation of which is marked “for NSR entities.” In other cases, this status does not provide any benefits.

SMP declaration form

The SMP declaration under 44-FZ does not have a unified form; tender participants develop it independently. The document must contain the conditions under which the organization or individual entrepreneur is recognized as a small enterprise. These criteria are given in Art. 4 of Law No. 209-FZ of July 24, 2007 (as amended on December 30, 2020). The SMP declaration is drawn up by the tender participant, and it is he who will be responsible for the accuracy of the information specified in it. The document must be certified by the signature of the head of the organization or entrepreneur, and a seal (if any).

When drawing up a document, you can take as a basis the form that was previously contained in the Decree of the Government of the Russian Federation of December 11, 2014 No. 1352 or draw up your own declaration form.

You can also use an extract from the Unified Register of SMEs obtained on the official website of the tax service. In the search line, you should enter any of the details - INN, OGRN, OGRNIP, or the name of the subject/full name of the entrepreneur, and then click “Find”. The system will automatically generate a statement in Excel format, which can be downloaded as a file or printed.

For the SMP declaration (44-FZ), a sample will be given below.

Explanations on the topic

About the author of this article

Natalya Dmitrieva Graduated from Tver State University in 1987 (then it was called Kalininsky University) with a degree in Labor Economics. He has a Candidate of Economic Sciences degree (scientific specialty – Economics and management of the national economy).

Other publications by the author

• 2021.08.19 Samples Instructions for writing a letter to the supplier about deferred payment
• 2021.07.26Customer documentsInstructions for acceptance of goods, work and services under 44-FZ
• 2021.06.09Supplier documentsGovernment procurement: step-by-step instructions for beginners
• 2021.05.28 Customer documentsRequest for prices under 44-FZ: compiled and placed in the Unified Information System

Who will be excluded from the register in August

Every summer, the Federal Tax Service updates the register of small and medium-sized enterprises on the website ofd.nalog.ru as of August 10. At the next update of the register, tax authorities find out whether entrepreneurs meet the criteria for small and medium-sized businesses. If not, then businessmen are excluded from the SME register.

There are two main reasons why entrepreneurs can “fly out” of the register - they exceeded the income and number of employees limits for medium-sized enterprises or did not submit reports on income and average number of employees for the past year on time.

Exceeded the limits. This year, the Federal Tax Service will exclude from the register businessmen whose income and average number of employees in 2022 exceeded the limits for medium-sized enterprises: income - more than 2 billion rubles, number of employees - more than 250 people.

If your performance exceeded the limits for micro or small enterprises for three years from 2022 to 2022, then you will simply be transferred from one category to another, but will not be excluded from the register. For example, individual entrepreneurs can go from micro to small ().

We have given the criteria for income and number in the table.

Table. Limits for SMEs

Didn't submit reports. The Federal Tax Service will exclude from the register individual entrepreneurs who have not submitted information about their headcount as of 01/01/2020 and a declaration under the simplified tax system for 2019 (). But the department takes as a basis the data that inspections have by July 1.

You submitted information about the number before January 20 (). There are no issues with these reports. Surely you sent it on time. But still double-check that the report has reached the tax authorities. ►

► Starting next year, a separate headcount report is no longer required. This information must be included in the calculation of contributions (clause 3 and clause 7 of Article 80 of the Tax Code as amended by Federal Law No. 5-FZ dated January 28, 2020).

But with income declarations it is more complicated. The deadline for submitting reports this year for entrepreneurs has been extended by three months. In particular, the declaration under the simplified tax system can be submitted until July 30, 2022 (). But it turns out that if you use a completely legal transfer, you risk being kicked off the SME register. After all, tax officials simply will not have the necessary data on income as of July 1, 2022 ().

Tax authorities near Moscow reported that the register of SMEs on 08/10/2020 will be formed taking into account the “coronavirus” postponement of reporting deadlines (news from 06/23/2020 on the website nalog.ru/rn50/). That is, you can submit the report on the last day of the deadline, and the tax authorities will not exclude the individual entrepreneur from the register. But at the moment there are no regulations on the “coronavirus” features of the formation of the SME register that take into account the postponement of reporting deadlines. Therefore, given that the register is formed by the Federal Tax Service, and not regional inspectorates, there is no point in relying on the opinion of the regions. If you did not have time to send your reports by July 1, get ready to check on August 10 whether you are on the register.

Who was returned to the roster this summer?

The register of SMEs, formed on August 10, 2019, did not include those who did not submit information on the number or declaration under the simplified tax system for 2022 by July 1, 2019. Entrepreneurs who were excluded from the register last year due to unsubmitted reports were returned to the register twice this year.

In May, tax officials included in the register 51 thousand individual entrepreneurs who did not submit declarations or information about the average headcount on time, but managed to submit this information before April 1, 2022 (news from 05.14.2020 on nalog.ru). And in June and July, those who submitted overdue reports for 2022 no later than 06/30/2020 () were added to the register.