Small business who belongs to what criteria. New criteria for small and medium-sized businesses
Micro-enterprise is one of the following business entities: individual enterprise; a fishing farm, and sometimes a limited liability company. Assignment to other categories of economic entities (for example, to medium and large business) is possible if the above boundary showed do not correspond to the established norms.
A micro-enterprise is a payer that pays the following taxes: on the income of individuals; on profits and various duties.
Payment procedure and tax rate for a micro-enterprise
The basic tax rate is 9% of the turnover for a calendar year. However, there are some peculiarities. For example, if the number of employees in a quarter exceeds five people, then 2% is added to the designated tax rate (9%) for each individual employee.
Microenterprises are small businesses
The circle of such enterprises includes newly created business entities or those operating for a year from the moment of their registration.
Thus, any organization with low turnover and a small number of employees can be classified as a micro-enterprise. The criteria for these enterprises are as follows: the staff employs about 15 people, and the average annual revenue does not exceed 60 million rubles. It is necessary to pay attention to assets, calculated in the form of the residual value of fixed assets, including the amount of intangible assets.
Defining criteria
The first criterion is that the average number of employees of a micro-enterprise is determined for a calendar year, taking into account not only those employed in the staff, but also employees registered in accordance with civil law contracts, part-time workers, as well as employees of branches or other structural divisions. The actual hours worked are taken into account.
The second criterion is that the revenue received from the sale of goods for a calendar year can be determined in accordance with tax legislation.
The third criterion is that the residual value of fixed assets with intangible assets is determined by small and micro-enterprises in accordance with the relevant legislation on accounting.
Microenterprise register
Special government bodies responsible for supporting such business entities maintain appropriate registers in order to record the recipients of this support. Moreover, even if the statistics of a micro-enterprise speaks of its attribution to it does not mean that it will be entered into this register. It happens, and vice versa, a business entity is in the register, and not small.
Benefits of Microenterprise Creation
A newly created micro-enterprise is the presence of a number of advantages for a successful start. Thanks to the creation of favorable conditions, many entrepreneurs create just such enterprises.
One of the benefits for is a reduced tax rate (9%), which includes:
- personal income tax;
- payments of state significance for;
- state duty for entrepreneurial risk, as well as corporate income tax.
The main conditions for registering a micro-enterprise are considered to be:
- participants are individuals who at the same time can be members of the board of an LLC (if this form of organization was chosen during the registration of the enterprise);
- not exceeding the threshold level of the company's turnover (60 million rubles);
- the number of employees should not exceed the established standard (15 people).
A micro-enterprise has the right to register as a VAT payer.
Pros and cons of microenterprise existence
The positive aspects of the functioning of such an enterprise:
- a report is submitted to the tax authorities on a quarterly basis, the payment is carried out in the same way;
- when submitting the annual report, you do not need to provide the opinion of a sworn auditor;
- there are no obligations to pay enterprises;
- the possibility for employees of micro-enterprises to work part-time at several business entities;
- relatively low maintenance costs accounting at the enterprise.
Negative aspects of microenterprise work:
- employees of such enterprises cannot enjoy some benefits;
- accounting is the same for all small businesses;
- transition to another category of enterprises (for example, medium-sized or possible only with the onset of a new calendar year.
Thus, we can confidently assert that a micro-enterprise is an independent business entity that has its own fixed assets and maintains accounting records. In other words, such enterprises are no different from large and medium-sized businesses, except for the value of turnover and fixed assets, as well as the number of employees.
When taxed, they can count on state support in some areas of activity. Last year, the requirements that organizations and individual entrepreneurs must comply with as small and medium-sized businesses have changed. The 2017 criteria that determine whether a subject belongs to small businesses are contained in the updated provisions of the law dated July 24, 2007 No. 209-FZ and the Resolution of the Government of the Russian Federation dated 04.04.2016 No. 256 on income limits. In this article, we will look at these criteria and how to apply them.
Law 209-FZ: criteria for classifying small businesses
Individual entrepreneurs, organizations, peasant farms, industrial and consumer cooperatives can be classified as small and medium-sized enterprises if they meet certain conditions and limits established by law No. 209-FZ, and their income does not exceed the limits established by the Government of the Russian Federation No. 265. The system they use taxation does not affect this status in any way.
The main criteria for a small business are:
- share of participation of other organizations in the capital (does not apply to individual entrepreneurs),
- last year's average number of employees (does not apply to individual entrepreneurs without employees),
- the amount of income for the last year.
The first criterion for classifying an enterprise as a small business is share limit- does not apply to the following companies:
- JSC, whose shares belong to the shares of the innovative sector of the economy,
- organizations applying in practice the results of intellectual activity, the rights to which belong to their founders - budgetary, educational and scientific institutions,
- enterprises - participants of the Skolkovo project,
- organizations whose founders provide state support for innovative activities.
Such criteria for referring to small enterprises as the number of employees and income from 01.08.2016. defined in a new way:
- instead of the average number of employees, it is now necessary to take into account the average number of employees, which does not include external part-time workers and employees under GPC contracts;
- revenue as independent criterion the classification of an enterprise as a small business entity is no longer applied - now it is necessary to take into account the total amount of the enterprise's income: revenue, non-operating income, the cost of property received free of charge, dividends and other incomes listed in Art. 250 of the Tax Code of the Russian Federation. The income indicator is taken from the tax return.
Small business criteria 2017 (table)
|
Criterion |
Maximum value limit |
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|
Microenterprise |
Small business |
Medium enterprise |
|
|
Total share of participation in the authorized capital of LLC: RF, constituent entities of the RF, municipalities, public, religious organizations, charitable and other foundations; Foreign legal entities, legal entities that are not small and medium-sized enterprises (subparagraph "a", clause 1 of part 1.1 of article 4 of Law No. 209-FZ) |
|||
|
The average number of employees of individual entrepreneurs and organizations for the past year (clause 2 of part 1.1 of article 4 of law No. 209-FZ) |
up to 100 people |
||
|
Income of individual entrepreneurs and organizations received over the past year (Decree of the Government of the Russian Federation of 04.04.2016 No. 265) |
120 million rubles |
RUB 800 million |
RUB 2 billion |
What are the criteria for small businesses in 2017 applied by the Federal Tax Service
In 2016, the Tax Service created a unified register of small businesses, which can be found on the FTS website. It is formed on the basis of data from the Unified State Register of Legal Entities and Unified State Register of Legal Entities, declarations, a report on the average headcount and other indicators. The tax authorities explained how the register will be formed, taking into account the new criteria for classifying enterprises as small businesses in their letter dated 18.08.2016 No. 14-2-04 / 0870.
The category of a small business entity may change if, for 3 consecutive years, the limit values of the criteria for income and the number of employees are higher or lower than the established ones. This means that the status of a small business entity will remain, even if the criteria for medium, small and micro-enterprises are exceeded within a year or two.
In 2016, small enterprises were recognized as individual entrepreneurs and organizations whose revenue and number of employees did not exceed the limits during 2013-2015. The FTS takes into account new criteria for classifying an enterprise as a small enterprise in 2017 when it is included in the register of newly created individual entrepreneurs and organizations, and the first changes in the status of current small enterprises will occur only in 2019.
Small businesses, if they are included in the unified register, should not confirm their status.
JSC - small enterprise (criteria for attribution)
The small business sector can include and joint-stock company if it meets the requirements of Art. 4 of Law No. 209-FZ. For JSC, the criterion that determines belonging to a small enterprise is income, as well as the number of employees corresponding to the same limits as for other organizations (clauses 2 and 3 of part 1.1 of article 4 of Law No. 209-FZ, Resolution of the Government of the Russian Federation of 04/04/2016 No. 265).
Mandatory audit: 2017 criteria for a small business
Should small businesses go through a statutory audit? According to the law of 30.12.2008 No. 307-FZ, in particular, the following are subject to compulsory audit (Article 5 of Law No. 307-FZ):
- all joint stock companies,
- organizations whose revenue excluding VAT for the previous reporting year exceeded 400 million rubles, or the amount of assets on the balance sheet as of December 31 of the previous year exceeded 60 million rubles.
Small businesses that meet the criteria listed in 2017 are required to undergo an audit.
Small and Medium Enterprise Benefits
The criteria of 2017, subject to their observance, allow you to remain a subject of small business for an unlimited time. This status gives individual entrepreneurs and organizations, in particular, the following advantages:
- application of reduced tax rates when using special regimes, if provided by regional law,
- maintaining simplified accounting, applying the cash method, submitting simplified balance sheet forms and a report on financial results to the IFTS (except for small businesses subject to mandatory audit),
- until 31.12.2018 small business is not threatened with scheduled inspections of supervisory authorities: fire inspections, licensing control and others (Art.26.1 of the Law of 26.12.2008 No. 294-FZ),
- receiving government subsidies, participating in government projects to support small businesses.
By what criteria are enterprises and individual entrepreneurs classified as small businesses in 2018? How do the criteria distinguish small businesses from medium and large enterprises? We will show a detailed table with criteria and recall what benefits small enterprises and individual entrepreneurs have included in the register of small and medium-sized businesses as of 2018.
What are the pros
Small businesses can get some privileges (when compared with medium and big business). Let us explain what rights and benefits enterprises that meet the criteria for small businesses in 2018 have.
Easy accounting
One of the most time-consuming tasks of an accountant is accounting. However, if the criteria of a small business are met, you can keep simplified accounting and submit fewer documents as part of accounting reports to the IFTS and statistics.
Enterprises that are classified as small businesses according to certain criteria can apply simplified accounting methods in 2018 and prepare accounting (financial) statements in special (simplified) forms.
Tax relief
In some regions of Russia for small businesses in 2018, a reduced rate of the single tax was established under the simplified tax system. Also, in the regions, property and transport tax incentives may be introduced for small businesses.
Cash restrictions
Small and micro-enterprises can conduct cash transactions in a simplified manner. And, for example, do not set a limit on the cash register balance.
Government contracts
Small businesses in 2018 have an advantage in participating in government procurement (tendering). External customers government agencies are obliged to purchase from small businesses at least 15 percent of the total annual volume of purchases.
Temporary ban on checks
In 2016–2018, small businesses will not receive scheduled inspections: Rostrud, the Federal Migration Service of Russia, Rostekhnadzor, Gospozhnadzor.
When the prohibition on checks is not in effect
Keep in mind that the ban on scheduled inspections in 2018 does not apply to companies and individual entrepreneurs that were prosecuted in the three years preceding the inspection in the form (part 2 of Article 26.1 Federal law dated 26.12.2008 No. 294-FZ):
- disqualifications;
- administrative suspension of activities;
- revocation or suspension of a license.
However, scheduled inspections (including Rostrud) can be carried out two or more times every three years in organizations and individual entrepreneurs that operate in the field of:
- health care;
- education;
- heat supply;
- electric power industry;
- energy saving and energy efficiency improvement;
- social sphere.
Main criteria: table
Small and medium-sized businesses (SMEs) include:
- business companies and partnerships;
- production and consumer cooperatives;
- peasant (farming) households;
- individual entrepreneurs.
So, in particular, any LLC that meets all the criteria listed in the table (Article 4 of the Federal Law of 24.07.2007 No. 209-FZ "On the development of small and medium-sized businesses in Russian Federation»).
| Criteria for small and world enterprises | |||
|---|---|---|---|
| № | Criterion | Limit value | |
| Microenterprise | Small business | ||
| 1 | The total share of participation in the authorized capital of LLC of the Russian Federation, constituent entities of the Russian Federation, municipalities, public, religious organizations, foundations | 25% | |
| 2 | The total share of participation in the authorized capital of the LLC of other organizations that are not small and medium-sized businesses, as well as foreign organizations | 49% | |
| 3 | Average number of employees for the previous calendar year | 15 people | 100 people |
| 4 | Income from entrepreneurial activity(the amount of revenue and non-operating income) excluding VAT for the previous calendar year | 120 million rubles | RUB 800 million |
Register of small and medium-sized businesses in 2018
Information about the company and the entrepreneur is entered into a special register, which the Federal Tax Service of Russia forms annually on August 1 as of July 1. This register is located on the FTS website. Its conduct is stipulated by Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ. https://rmsp.nalog.ru/
What is included in the register
In 2018, the register publishes information about the status of the company - small or medium-sized businesses. You can also get other data about the company and its partners from the register.
So, upon request on the website of the Unified Register, you can find out:
- the name of the organization or the full name of the entrepreneur;
- TIN of the organization and individual entrepreneur;
- date of inclusion in the Unified Register of Small and Medium Enterprises;
- exact location;
- information about the main and additional types economic activity from OKVED;
- product information;
- availability of a license to operate;
- the company's obligations in partnerships.
Inclusion in the register
Companies and sole proprietors enter the register of small businesses automatically if all the criteria for attribution are met. The Federal Tax Service Inspectorate will form the register on the basis of the data that they have, namely:
- information on the number of employees;
- income declarations;
- information from the Unified State Register of Legal Entities on the participants and the composition of the authorized capital.
The status of a small enterprise is lost when the amount of income or the average number of employees exceeds the limit values for three calendar years in a row (part 4 of article 4 of the Federal Law of July 24, 2007 No. 209-FZ). However, the company will be excluded from the register no earlier than July 1, 2019 (letter from the Federal Tax Service of Russia dated 23.08.2016 No. SA-4-14 / 15480).
General table with criteria for small businesses for 2018
| Criteria common to all | ||
| Limit value of the average number of employees for the previous calendar year |
| Clause 2, Part 1.1, Art. 4 of the Law of July 24, 2007 No. 209-FZ |
| Income for the year according to the rules of tax accounting will not exceed: |
| |
| Additional criteria for LLC | ||
| The total share of participation in the authorized (reserve) capital (unit fund) of the organization2 | Not more than 25 percent is owned3 by: - to the state, constituent entities of the Russian Federation; | subn. "A" clause 1 of part 1.1 of Art. 4 of the Law of July 24, 2007 No. 209-FZ |
| No more than 49 percent belongs to: - foreign organizations; |
||
| Additional criteria for JSC | ||
| Total share in capital2 | No more than 25 percent of the voting shares are owned by: - to the state, constituent entities of the Russian Federation; – municipalities; - public and religious organizations (associations); - charitable and other funds | subn. "E" clause 1 of part 1.1 of Art. 4 of the Law of July 24, 2007 No. 209-FZ |
| Not more than 49 percent of the voting shares are owned by: - foreign organizations; - organizations that are not small and medium-sized businesses |
||
In order to increase employment of the population, the state meets small business halfway by reducing the tax and administrative burden.
Considering the option of starting your own business, the question arises, who belongs to the subjects of small business?
Legislative framework
A small business entity can be a commercial enterprise or individual entrepreneur with the main goal - making a profit.
Organizations related to small businesses are divided into several categories:
- peasant farming;
- agricultural cooperatives;
- production cooperatives;
- economic partnership.
Formations that do not fall under the concept of small business:
- municipal and state societies;
- non-profit societies.
Statistics
To date, more than 257 thousand of those organizations are registered in the Register of Small Business, which are small businesses, of which more than 30 thousand are individual entrepreneurs.
Criteria for classifying an enterprise as small
The main requirements for classifying a business as small are the number of employees and the amount of income.
For small businesses, the average number of employees should not exceed 100 people. If we are talking about microbusiness, then there should be no more than 15 employees.
The maximum amount of revenue for 1 year, excluding VAT, cannot exceed 800 million rubles, the lower level is 400 million rubles. If it comes about microbusiness, then the proceeds should be from 60 to 120 million rubles.
The share in the authorized capital of a small enterprise of other organizations that do not fall under this definition should not exceed 49%.
For individual entrepreneurs, the same criteria for determining the category of business. If an individual entrepreneur does not have employees, then the category of an individual entrepreneur is determined only by the amount of revenue. Entrepreneurs who have opted for a patent taxation system are clearly categorized as small businesses.
A logical question arises - do LLCs belong to small business entities? Yes, they do if they meet the above criteria.
When is MP status lost?
Even if the company has exceeded the revenue limit or the number of employees, the status of a small business will not be lost for 3 years. For example, if the revenue limit was exceeded in 2015, then go to common system will have to be done only in 2018.
Register of subjects
Small businesses include persons included in the Unified Register. You can get acquainted with the data on the website of the tax service. All information goes there automatically when registering a company and submitting tax returns. Once entered in the register, small businesses are no longer required to confirm their status, as it was before when they had to submit financial statements and a report on the average number of employees.
In the public domain, you can find out the following information:
- name and legal form of the enterprise;
- category, that is, the business is small, medium or micro;
- KVED;
- availability of licenses.
If suddenly there is no information whether the organization belongs to small business entities, or it does not correspond to reality, then such a person must submit an application to the Registry operator so that the data can be checked and the appropriate changes made.
If the small business entity so desires, other information can be entered into the register, for example, about the products it produces, whether the company cooperates with government agencies and its contact information.
Benefits of MP status
For those who are small businesses, certain benefits are provided. Thus, the state is trying to bring businesses out of the shadows, reduce the cost of unemployment benefits, create new jobs, and improve the climate for the development of innovations. Naturally, the easiest way to achieve these goals is to simplify the registration procedure, reduce administrative pressure from government agencies and reduce the tax burden.
Preferences for small businesses:
- Preferential taxation. These are special modes, UTII, PSN, STS or EHSN. Local authorities have the right to set minimum rates. For example, if the STS at the state level is set at 6%, then local authorities have the right to reduce the tax to 1%. If an individual entrepreneur is registering for the first time, then the regional authorities can exempt such a person from paying taxes for up to 2 years.
- Financial incentives. At the state level, grants and grants are provided. Cash can be issued against partial repayment under leasing agreements or for participation in exhibitions. The programs are valid until 2020.
- Administrative concessions. Such advantages in the form of a simplified accounting system and cash discipline. Supervision vacations are envisaged, then the number and frequency of inspections are limited. There is also a state quota in the amount of 15% of all orders, that is, these percentages include SE.
For micro-enterprises this year, additional benefits are provided, such persons can abandon the practice of adopting local documents, for example, there is no need to create internal labor regulations or draw up shift schedules. However, such conditions will have to be made in labor contract with every employee. If a business loses the status of a micro-enterprise, then it must create all local documents in 4 months.
Checks
Small and medium-sized businesses include enterprises that are subject to shorter inspection times. Each supervisory body does not have the right to check the MP subject for more than 50 hours in 12 months. For micro-enterprises in general, the minimum period is no more than 15 hours per year.
Enterprises that fall into the MP category are entitled to tax holidays, which are valid until the end of 2018. However, such concessions apply only to scheduled inspections. If an entrepreneur received a complaint with information about a violation of the law, then the inspection authorities will come to such a person to clarify the data received.
A responsibility
Do not forget that even those who are small businesses are responsible for their illegal actions. If an entrepreneur or other small business violates the requirements and conditions provided for by a license or permit to carry out a certain type of activity, then the following liability will follow:
- Issuance of a warning and imposition of an administrative fine of up to 2 thousand rubles. This measure is intended for citizens.
- Penalty for officials provided above - up to 4 thousand rubles.
- For legal entities- up to 40 thousand rubles.
Higher penalties are provided for cases where the violation can be considered gross. Although the legislation does not provide criteria for determining a gross misconduct. In fact, such violations should be covered by licensing rules.
Also, administrative fines are provided for those persons who are small businesses, but carry out certain activities without permits. The amount of punishment in this case is less, but if such acts continue and can be classified as gross, then this is a different order of numbers. For example, for the absence of a permit for that type of activity, which must be required to obtain such a document for entrepreneurs, a fine of up to 20 thousand rubles with suspension of activities for up to 90 days is provided.
Potential
The economic downturn is not the best way affected small businesses, therefore, without support from the state, the number of jobs will only decrease, again entrepreneurs will go into the "shadow". Therefore, it is very important that the legislator not only declares assistance, but really helps, subsidizes the payment of interest on loan agreements and gives large amounts to small businesses in public procurement.
Small and medium-sized businesses have a number of advantages over large organizations. In particular, they can enjoy preferential tax regimes and apply for state assistance at the initial stages of development. How to determine who belongs to the category of SMEs in 2018 - read in this article.
What is a Small Business?
According to Law No. 209-FZ "On the Development of SMEs in Russia" dated July 24, 2007, a small and medium-sized enterprise (SME) is any commercial structure registered in the country and meeting certain criteria.Organizational form in this case, it does not play a significant role, that is, both individual entrepreneurs and legal entities can belong to a small business. In addition, agricultural and consumer cooperatives, farms and business partnerships. What are the criteria for a company or individual entrepreneur to be considered a small business?
SME criteria
The criteria for distinguishing between small, medium and micro-enterprises are specified in Art. 4 of Law No. 209. Restrictions for SMEs exist for:- number of employees
- the size of the annual profit,
- shares of participation in the authorized capital of the state, as well as in other organizations.
In 2018, amendments were made to Law 209-FZ, thanks to which there are more enterprises in Russia that are classified as SMEs. This was due to the fact that legislators raised the upper bar on the maximum income for small businesses. In particular, for micro-enterprises the maximum amount of earnings increased from 60 to 120 million, for small - from 400 to 800 million.
The indicators for the maximum number of employees remained the same. For enterprises engaged in the processing of textiles and the production of clothing, the average standard for the number of employees can be up to 1000 people (government decree No. 209-FZ of November 22, 2017).
The changes also affected the period during which the entrepreneur retains the status of an SME after exceeding the limit on the number of employees or income. Previously, this period was two years, from 2018 - three. Thus, the company in this year that has stepped over the bar in terms of number or revenue, according to 209-FZ, will be included in the category of SMEs until 2021.
Another important criterion for determining SMEs is the share of participation in the authorized capital of the company. For government agencies, as well as foundations, public and religious organizations, it cannot exceed 25% in the Criminal Code of a small enterprise. Other commercial structures can now borrow up to 49%. Prior to this year, the limit was, as for government agencies, - 25%.
Limits on the share of participation of state and commercial structures in the AMC do not apply to:
- participants of the Skolkovo project;
- shareholders working in the innovative sector of the economy;
- organizations applying in practice the advanced technological developments of their founders (scientific, budgetary institutions).
Register of SMEs
You can check the status of the company by referring to the state register of SMEs. The resource began functioning on August 1, 2016 and includes an extensive database for each representative of medium or small business.The list is formed by employees of the Federal Tax Service on the basis of data that entrepreneurs submit to the tax service. The register contains basic information about the company: name, TIN, address, category, OKVED activity codes, availability of licenses and their types.
At the request of businessmen, information about products, contacts, the number of contracts concluded as part of the implementation of the public procurement program can be entered into a single database. New data is submitted to in electronic format on the FTS website.
Benefits of SMEs
Compared to large holdings, small and medium-sized enterprises have significant privileges. Let's take a closer look at some of them.Organizational privileges
1. Small business has the right to apply simplified taxation regimes, within which it is easier to submit reports (on the common USN, they submit them once a year). The relaxation does not apply to LLC or JSC, whose revenue exceeds 800 million rubles per year. In such organizations, an additional audit is carried out.2. There is no need to set a cash limit on the cash register. That is, a businessman can keep any amount of money at the cash desk.
3. SMEs have an advantage over large companies in the process of acquiring rented real estate (municipal, state).
4. Inspections by supervisory authorities of small and medium-sized businesses are carried out according to a "sparing" program - no more than 50 hours annually. Micro-enterprises are inspected 15 hours every year.
Scheduled inspections are mandatory if a company or individual entrepreneur operates in the field of health care, heating, education, energy or public projects
Tax incentives
An enterprise that falls into the category of SMEs can significantly reduce the amount of tax deductions. The existing preferential taxation systems have certain conditions under which they can be applied. For example, a legal entity cannot use a patent (PSN). For the rest of the regimes - the simplified taxation system, the unified imputed income tax and the unified agricultural tax - it all depends on the compliance with the criteria for annual income and the size of the organization.| Name of the taxation system | Annual income limit | The number of employees |
| UTII | Not installed | No more than 100 |
| STS | No more than 160 million rubles | No more than 100 |
| PSN (available only for individual entrepreneurs) | No more than 60 million rubles | No more than 15 |
| ESHN | The share of profit from the sale of agricultural products is not less than 70% of the total income | For individual entrepreneurs, enterprises in the field of fisheries - up to 300 people, for agricultural organizations - not limited |
In 2016, changes were made to the legislation, thanks to which the authorities in the Russian regions were able to reduce tax rates on UTII and STS at their own discretion. For the unified tax on imputed income (UTII), they can reduce the rate from 15 to 7.5%, for the simplified tax system - from 7 to 1%. At the same time, the company or individual entrepreneur must pay insurance premiums to off-budget funds without delay and create new jobs (expand the shatat).
Tax Holidays for SMEs
In the period from 2015 to 2020, entrepreneurs who registered their activities for the first time have the right to reduce the tax rate to 0%.Tax holidays require the following conditions to be met:
- the choice of PSN or STS as a taxation system;
- documentary registration of the company for a period later date when the law on tax holidays within the region was adopted;
- the type of activity must correspond to the list fixed in the law adopted at the regional level.
