Before you understand what benefits you can count on, you need to make sure that the business meets the criteria by which it can be classified as an SME.

Small business in 2019 - determination criteria

Income limits for SMEs are set at.

To understand whether a company meets the criteria for a small business or not, you need to take into account not only sales revenue (criterion before August 1, 2016), but all income from business activities.

In 2019, small companies are those that, firstly, fit within the income limit of 800 million rubles. and in terms of the number of personnel of 100 people, and secondly, they comply with the requirements for the share of participation of other companies in the authorized capital: for government entities, public and religious organizations and foundations - no more than 25% in total; for ordinary legal entities, including foreign ones, no more than 49% in total; There are no restrictions for legal entities that are themselves small and medium-sized businesses.

Since August 1, 2016, it has been operating using reporting data. This resource can be accessed on the Federal Tax Service website. The register allows you to verify the availability and correctness of the entered data specific business. To use it, just enter the INN, OGRN, OGRNIP, company name or full name of the individual entrepreneur.

Why does the registry matter? Because the presence of information about the enterprise in it guarantees the possibility of receiving certain benefits that are entitled to small businesses. Therefore, if the register does not contain information about your business or you find out that the information that is available is incorrect, do not be lazy to send an application and provide the correct information.

Tax holidays

For the first time registered individual entrepreneurs can “go” in 2019 to. This support measure came in a timely manner, right at the height of economic crisis- from January 1, 2015. Tax holidays, according to officials, should become an incentive to start a business against the backdrop of an unstable situation in the economy.

On the eve of 2019, the president signed a moratorium on scheduled checks for small businesses is extended for another two years - until December 31, 2020. Checks cannot be avoided only by those who work in areas where a risk-based approach has been introduced, and by legal entities and individual entrepreneurs whose license has already been taken away or suspended, or if a resolution on the appointment of administrative punishment behind gross violation Code of Administrative Offenses of the Russian Federation or there has been disqualification or administrative suspension of activities.

An entrepreneur has the right to submit an application to the control (supervision) body to exclude himself from the annual inspection plan if he finds himself in the plan and considers this inspection illegal. A decision on the application is made within 10 days from the date of receipt. If a positive decision is made, the test is canceled and removed from the plan. To search for planned inspections, it is better for entrepreneurs to use the consolidated plan for inspections of business entities for 2019 on the official website of the Prosecutor General's Office of the Russian Federation.

Regional tax incentives

Local authorities have the right to introduce such benefits in 2019. Therefore, it is better to find out the most accurate information on the regional websites of business support centers. The easiest way is to use the search in the “Support for SMEs in the regions” section on the Federal Portal of Small and Medium Enterprises. Specify your region and you will automatically be taken to the “local” SME portal.

Subsidies

Small businesses can apply for subsidies from the state. The cases when it is provided are listed in. The same document contains a list of documents required to receive money.

It is better to check the conditions and procedure for receiving a subsidy on the regional websites of administrations, centers for development and support of entrepreneurship and other government agencies related to entrepreneurship problems. For example, on the website of the Department of Science, Industrial Policy and Entrepreneurship of the city of Moscow you can find information on subsidies for both beginning entrepreneurs (from the moment of registration of a legal entity, individual entrepreneur - no more than two years) and for more experienced businessmen.

Thus, a Moscow entrepreneur can count on compensation for leasing payments, compensation for interest on loans, compensation for the costs of purchasing equipment, etc. The Department’s website outlines the conditions, procedure, and even provides forms for the necessary documents.

Personnel accounting

Procurement

The winner of the auction receives the right to preferential rent, but subject to restoration of the property at his own expense. Rate 1 rub. per sq.m. per year begins to operate after completion of the reconstruction of the facility and fulfillment of the program requirements.

It is also important to note that since July 3, 2018, it has been in force, which expands property support for small and medium-sized businesses. This law establishes an indefinite right to purchase leased state and municipal property and the possibility of using land plots when providing property support to SMEs.

Benefits for small businesses are advantages that the state provides to certain categories of entrepreneurs, which puts them in a more advantageous position compared to other business entities. The preferential regime for the activities of individual entrepreneurs, micro-enterprises and small businesses reduces the receipt of taxes and contributions to the budget, but it solves other issues of national importance:

• Ensuring self-employment and further pension provision for entrepreneurs without employees (freelancers, artisans, persons providing various types of services);
• Creating new jobs and removing the burden from the state to support the unemployed;
• Reducing social tension in society due to increased well-being of the population;
• Development of new activities and organization of small innovative production, which, although they do not guarantee big profits, do not require large financial investments.

Now in Russia there are more than 20 million people of working age who do not officially work anywhere and are not registered with the tax authorities as entrepreneurs. The state is interested in bringing this category out of the shadows as much as possible, so that at least these citizens take on the issues of self-sufficiency. To do this, it is necessary to make running a legal small business simple, convenient and profitable, which means:

• Minimize the tax burden for this category of taxpayers;
• Reduce administrative barriers to state registration of small businesses;
• Simplify the reporting of small businesses to government agencies;
• Soften administrative and tax controls and reduce the amount of penalties for violation of the law;
• Provide special conditions for small businesses to receive orders for the production of goods and sales of services, in particular, within the framework of government procurement.

But before we find out what benefits the state provides to small businesses in 2019, let’s figure it out. what are they

Who is a small business?

Law No. 209-FZ of July 24, 2007 identifies several categories of small and medium-sized businesses:

• individual entrepreneurs;
• peasant (farm) farms;
• business societies;
• business partnerships;
• production cooperatives;
• agricultural consumer cooperatives.

It is small businesses that benefit from greater government support, not medium-sized ones, so let’s take a closer look at the criteria for inclusion in this category. Amendments made last year to Law No. 209-FZ allowed starting from 2016 to classify as small businesses (including micro-enterprises). large quantity businessmen:

• The limit on annual revenue from the sale of goods and services for small enterprises increased from 400 to 800 million rubles, and for microenterprises - from 60 to 120 million rubles.
• The permitted share of participation of others has increased commercial organizations(who are not small and medium-sized businesses) in the authorized capital of a small enterprise - from 25% to 49%.
• The average number of employees remained the same - no more than 15 people for a microbusiness and no more than 100 people for a small enterprise.
• The period during which a businessman belongs to this category, even if he has exceeded the limit on revenue or number of employees, has been increased from two to three years. So, if the limit was exceeded in 2017, then the company will lose the right to be considered small only in 2020.

As for individual entrepreneurs, the same criteria for dividing them into small and medium business: by income and number of employees. Those individual entrepreneurs who are not employers are assessed by the revenue received for the year (data in the table above). Individual entrepreneurs working only on the patent tax system are classified as micro-enterprises.

Tax breaks for small businesses in 2019

The most important advantage tax benefits for small businesses is that they directly reduce the amount of taxes that a businessman must transfer to the budget. In Russia, there are four special tax systems with low tax rates, which can only be used by small and micro businesses:

1. - the annual revenue limit in 2019 is no more than 150 million rubles, the number of employees is no more than 100 people.
2. - there is no limit on annual revenue, but the number of employees should also not exceed 100 people.
3. - only individual entrepreneurs can work in this mode, the permitted number of employees is only 15 people, and for all types of individual entrepreneur activities in total. The annual income limit for an entrepreneur with a patent is 60 million rubles.
4. - there is no limit on annual revenue, but the share of income from the sale of agricultural products must be at least 70% of the total income. The number of employees is limited (no more than 300 people) only for individual entrepreneurs and fishing organizations and individual entrepreneurs. There is no such restriction for agricultural organizations.

Additional implicit benefit for USN Income and UTII is a reduction in the advance payment and quarterly imputed tax by the amount paid in the reporting quarter for employees and individual entrepreneurs for themselves.

Since 2016, the list of tax benefits for small businesses has been supplemented by the right of regional authorities to establish even lower tax rates on their territory for payers of UTII and simplified tax system than those provided for by these regimes. Thus, the tax rate for UTII can be reduced from 15% to 7.5%, and for the simplified tax system - from 6% to 1%. In fact, regions can create real tax havens on their territory with almost zero taxation. All that the state requires from entrepreneurs registered in these regions is the creation of jobs and the payment of insurance premiums for workers.

Finally, in the period from 2015 to 2020, newly registered individual entrepreneurs have the right to work within two tax periods (maximum two years) after registration, that is, at a zero tax rate. To do this, you will need to satisfy a number of conditions:

• be registered for the first time as an individual entrepreneur after the entry into force of the regional law on tax holidays;
• choose the tax regime of PSN or simplified tax system;
• carry out activities specified in the regional law on tax holidays.

Thus, tax breaks for small businesses in 2019 allow you to start your own business by investing most of the income received in further development business, rather than giving it to the state in the form of taxes.

Administrative benefits for small businesses in 2019

It is no secret that the legislation regulating business activities in Russia can be called complex, confusing, and replete with severe sanctions for its violation. One of the reasons that forces entrepreneurs to go into the shadows is administrative difficulties, such as complex reporting procedures, personnel registration and cash payments, frequent inspections by supervisory authorities, reluctance of banks to issue unsecured loans, etc.

To resolve these issues, the state has proposed a number of administrative benefits for small businesses, which are valid in 2019:

1. Individual entrepreneurs without employees who provide services, perform work or sell products of their own making may have until July 1, 2021.
2. Organizations that are classified as small can conduct accounting in a simplified form
3. Small organizations and individual entrepreneurs have the right to operate in a simplified manner and not set a cash limit.
4. Employers belonging to the category of small businesses have the right to register for a period of up to 5 years (according to general rule, employment contracts with most categories of employees are unlimited). In this case, two conditions must be observed: the number of personnel cannot exceed 35 people, and the employee must give his consent to conclude a fixed-term contract.
5. Supervisory holidays for small businesses (ban on scheduled non-tax audits) have been extended until the end of 2020. Unscheduled non-tax audits, as well as audits from the Federal Tax Service, can still be carried out at any time.
6. Regional and local authorities in the constituent entities of the Russian Federation can enter into lease agreements for buildings and premises with representatives of small businesses on preferential terms for 5 years, and also provide tenants with a preemptive right to purchase such property.
7. When receiving a bank loan, small businesses can turn to guarantee organizations to obtain one, which significantly increases the borrower’s chances.
8. A special benefit is provided for the participation of small business representatives - government customers are required to make at least 15% of the total annual volume of purchases from this category.

Financial benefits for small businesses in 2019

Here we're talking about no longer about improving the conditions for doing business, but about benefits for small businesses and individual entrepreneurs in the form of direct financial support, for example, subsidies:

• to reimburse part of the costs under leasing agreements
• to reimburse part of the costs of paying interest on loans and borrowings
• to reimburse part of the costs associated with participation in congress and exhibition events
• for beginning entrepreneurs (up to 500 thousand rubles).

Free subsidies and grants are provided to small businesses under the Federal program valid until 2020. The database of subsidies for the constituent entities of the Russian Federation can be found on the official portal of small and medium-sized enterprises.

THE GOVERNMENT OF MOSCOW

RESOLUTION

On the main directions of rental policy for the provision non-residential premises owned by the city of Moscow *

Document with changes made:
(Bulletin of the Mayor and Government of Moscow, N 61, 05.11.2013);
(Bulletin of the Mayor and Government of Moscow, N 71, 12/26/2013);
dated June 18, 2014 N 349-PP (Official website of the Mayor and Government of Moscow www.mos.ru, 06/19/2014);
(Official website of the Mayor and Government of Moscow www.mos.ru, 07/02/2014);
Decree of the Moscow Government of September 17, 2014 N 541-PP (Official website of the Mayor and Government of Moscow www.mos.ru, 09.18.2014);
Decree of the Moscow Government of November 11, 2014 N 650-PP (Official website of the Mayor and Government of Moscow www.mos.ru, 11/12/2014);
Decree of the Moscow Government of December 9, 2014 N 739-PP (Official website of the Mayor and Government of Moscow www.mos.ru, 12/11/2014);
(Official website of the Mayor and Government of Moscow www.mos.ru, 12/26/2014);
Decree of the Moscow Government of February 24, 2015 N 70-PP (Official website of the Mayor and Government of Moscow www.mos.ru, 02/25/2015);
(Official website of the Mayor and Government of Moscow www.mos.ru, 07/15/2015);
(Official website of the Mayor and Government of Moscow www.mos.ru, 08/27/2015);
Decree of the Moscow Government of December 17, 2015 N 897-PP (Official website of the Mayor and Government of Moscow www.mos.ru, 12/18/2015);
(Official website of the Mayor and Government of Moscow www.mos.ru, 12/22/2015) (came into force on January 1, 2016);
Decree of the Moscow Government of November 28, 2016 N 785-PP (Official website of the Mayor and Government of Moscow www.mos.ru, November 28, 2016);
(Official website of the Mayor and Government of Moscow www.mos.ru, 12/02/2016) (effective from January 1, 2017);
(Official website of the Mayor and Government of Moscow www.mos.ru, December 22, 2016) (effective from January 1, 2017);
(Official website of the Mayor and Government of Moscow www.mos.ru, 03/28/2017);
(Official website of the Mayor and Government of Moscow www.mos.ru, 04/20/2017);
(Official website of the Mayor and Government of Moscow www.mos.ru, 07/11/2017);
(Official website of the Mayor and Government of Moscow www.mos.ru, 12/18/2017) (came into force on January 1, 2018);
(Official website of the Mayor and Government of Moscow www.mos.ru, 04/17/2018);
(Official website of the Mayor and Government of Moscow www.mos.ru, 12/18/2018) (came into force on January 1, 2019);
(Official website of the Mayor and Government of Moscow www.mos.ru, 04/17/2019);
(Official website of the Mayor and Government of Moscow www.mos.ru, 07/03/2019).
____________________________________________________________________

________________

by Decree of the Moscow Government of April 16, 2019 N 369-PP ..

In order to implement the powers of the subject Russian Federation of the city of Moscow for the management of state property of the city of Moscow and the provision of property support to entities leasing non-residential properties owned by the city of Moscow, in accordance with the requirements of the Federal Law of July 26, 2006 N 135-FZ “On the Protection of Competition” Moscow Government
(Preamble as amended, put into effect by Decree of the Moscow Government of April 16, 2019 N 369-PP.

decides:

1. Approve the list of cases of establishing the rent rate under lease agreements for non-residential premises owned by the city of Moscow on preferential terms (Appendix 1).
by Decree of the Moscow Government of August 26, 2015 N 544-PP by Decree of the Moscow Government of April 16, 2019 N 369-PP.

1(1). To establish that the procedure for determining the amount of rent, defined in Appendix 1 to this resolution, applies to existing and newly executed lease agreements for non-residential premises located in the property treasury of the city of Moscow, with the exception of lease agreements concluded as a result of tenders, as well as lease agreements , for which fixed rental rates are applied, established by the Moscow Government.
(The clause was additionally included from September 7, 2015 by Decree of the Moscow Government of August 26, 2015 N 544-PP)

1(2). Establish that the procedure for determining the amount of rent, determined by paragraph 4 of Appendix 1 and Appendix 3 to this resolution, is applied when agreeing on transactions for the transfer of ownership and (or) use to individuals - owners of residential premises located in apartment building, or citizens who have the right to use residential premises located in an apartment building, provided under rental agreements, for accommodation Vehicle parts of buildings or structures (car spaces) located within the administrative boundaries of the city of Moscow, carried out by state unitary enterprises ( state enterprises, state-owned enterprises) of the city of Moscow, government institutions of the city of Moscow.
(The paragraph was additionally included by Decree of the Moscow Government dated April 16, 2019 N 369-PP; as amended by Decree of the Moscow Government dated July 2, 2019 N 748-PP.

2. Establish for 2019 the minimum rental rate for 1 square meter of non-residential premises located in the property treasury of the city of Moscow, located within the administrative boundaries of the city of Moscow, in the amount of 4,500 rubles per year. The rental rate for 1 square meter of non-residential premises located in the property treasury of the city of Moscow cannot be lower than the minimum, unless otherwise established by legal acts of the Moscow Government.
(Paragraph as amended, put into effect on January 1, 2018 by Decree of the Moscow Government of December 15, 2017 N 1018-PP by Decree of the Moscow Government of December 18, 2018 N 1580-PP.

The initial (minimum) price of a lease agreement for a non-residential property put up for auction and included in the List of state property intended for transfer into possession and (or) use of small and medium-sized businesses and organizations forming the infrastructure for supporting small and medium-sized businesses, approved The Government of Moscow or the authorized executive body of the city of Moscow in accordance with, is established in the amount of the minimum rent rate determined by the first paragraph of paragraph 2 of this resolution.
(The paragraph was additionally included from May 1, 2017 by Decree of the Moscow Government of April 19, 2017 N 208-PP by Decree of the Moscow Government of April 17, 2018 N 326-PP.

The initial (minimum) price of a lease agreement for a non-residential property located in the basement, put up for auction and included in the List of state property intended for transfer into possession and (or) use of small and medium-sized businesses and organizations that form the infrastructure for supporting small businesses and medium-sized businesses, approved by the Moscow Government or the authorized executive body of the city of Moscow in accordance with Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, is set at 1000 rubles per 1 sq. meter per year.
(Paragraph additionally included from April 28, 2018 by Decree of the Moscow Government dated April 17, 2018 N 326-PP)
(Clause as amended, put into effect on July 13, 2014 by Decree of the Moscow Government of July 1, 2014 N 364-PP, by Decree of the Moscow Government of December 24, 2014 N 816-PP; as amended by Decree of January 1, 2016 Moscow Government dated December 22, 2015 N 907-PP; as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 2, 2016 N 812-PP.

3. When calculating the rental rate under lease agreements (except for lease agreements concluded as a result of auctions), annually from January 1 of the current year, apply a deflator coefficient taking into account the index 1.05:
(Paragraph as amended, put into effect on January 6, 2014 by Decree of the Moscow Government dated December 23, 2013 N 869-PP; as amended, put into effect on January 1, 2015 by Decree of the Moscow Government dated December 24, 2014 N 816-PP; as amended, put into effect on January 1, 2019 by Decree of the Moscow Government of December 18, 2018 N 1580-PP.

3.1. The clause became invalid on July 13, 2014 - Moscow Government Resolution No. 364-PP dated July 1, 2014..

3.2. By existing agreements rental of non-residential premises located in the property treasury of the city of Moscow, with categories of tenants, the purposes of using the non-residential property provided for in Appendix 1 to this resolution, the rental rate for which is determined on the basis of the conclusion of an independent appraiser on the market value of the annual rent, as well as in the form estimated rental rate determined using a correction factor.
(Clause as amended, put into effect on September 7, 2015 by Decree of the Moscow Government dated August 26, 2015 N 544-PP.
____________________________________________________________________
Clause 3 is suspended:
until December 31, 2018 - paragraph 3 of the Moscow Government Decree dated December 15, 2017 N 1018-PP.
____________________________________________________________________

4. The clause became invalid on January 1, 2015 - Moscow Government Decree No. 816-PP dated December 24, 2014..

4(1). Establish that:

4(1).1. Under existing and newly executed lease agreements for non-residential premises with categories of tenants, the purposes of using the non-residential property, provided for in Appendix 1 to this resolution, leased on preferential terms, except in cases of rent arrears for two consecutive payment periods or underpayment of rent payment resulting in arrears exceeding the amount of rent for two payment periods (hereinafter referred to as violation of payment discipline), the use of non-residential premises located in the property treasury of the city of Moscow for a purpose not provided for in the lease agreement, as well as in the transfer of leased property to sublease without consent The lessor sets the following rental rates (hereinafter referred to as preferential rates):
(Paragraph as amended, put into effect on July 26, 2015, by Decree of the Moscow Government dated July 15, 2015 N 440-PP; as amended, put into effect on September 7, 2015 by Decree of the Moscow Government dated August 26, 2015 N 544-PP.

Minimum rental rates established by the Moscow Government when approving the forecast of social economic development the city of Moscow for the corresponding financial year;

Fixed rental rates established by the Moscow Government;

Estimated rates determined from the market rental rate established by the conclusion of an independent appraiser, using a reducing adjustment factor established by a legal act of the Moscow Government."

4(1).2. If tenants violate payment discipline under lease agreements for non-residential premises leased on preferential terms:

4(1).2.1. If the tenant repays the debt within 45 days from the date the Department of City Property of the City of Moscow sent the corresponding notice, the current preferential rate established in the lease agreement for non-residential premises for the corresponding year is maintained.

4(1).2.2. If the tenant fails to repay the debt within 45 days from the date the Moscow City Property Department sent the relevant notice, the current preferential rate established in the lease agreement for non-residential premises for the corresponding year is applied with an adjustment factor of 1.25.

4(1).2.3. If, when applying the adjustment factor of 1.25 (clause 4(1).2.2 of this resolution), the rental rate exceeds the amount determined in the prescribed manner based on the conclusion of an independent appraiser on the market value of the annual rent, then in relation to the specified non-residential premises the rental rate is determined based on the opinion of an independent appraiser.

4(1).3. If tenants repeatedly violate payment discipline under lease agreements for non-residential premises leased on preferential terms:

4(1).3.1. For lease agreements for non-residential premises with a preferential rate established in accordance with paragraph 4(1).2.1 of this resolution, an adjustment factor of 1.25 is applied, taking into account the provisions of paragraph 4(1).2.3 of this resolution.

4(1).3.2. If the tenant fails to repay the debt within 45 days from the date the Department of City Property of the City of Moscow sent the relevant notice under lease agreements for non-residential premises with the rent rate established in accordance with clauses 4(1).2.2 and 4(1).3.1 of this resolution, . The tenant loses the right to apply preferential rental rates under other lease agreements concluded with such a tenant and existing lease agreements for non-residential properties located in the property treasury of the city of Moscow.

4(1).3.3. If the tenant repays the debt within 45 days from the date the Department of City Property of the City of Moscow sent the corresponding notice under lease agreements for non-residential premises with the rent rate established in accordance with paragraphs 4(1).2.2 and 4(1).3.1 of this resolution, for subsequent years, the current preferential rate established in the lease agreement for non-residential premises for the corresponding year is maintained, using an adjustment factor of 1.25 and a deflator coefficient established by the Moscow Government for the corresponding year, except for the cases provided for in paragraph 4(1).4 of this resolutions.

4(1).4. In the event of subsequent violation by tenants of payment discipline under lease agreements for non-residential premises leased on preferential terms:

4(1).4.1. Under lease agreements for non-residential premises with a rental rate established in accordance with paragraph 4(1).3.3 of this resolution, the rental rate is established on the basis of the opinion of an independent appraiser on the market value of the annual rent.

4(1).4.2. If the debt is not repaid within 45 days from the date the Department of City Property of the City of Moscow sent a corresponding notice, as well as in the event of another violation of payment discipline by tenants who have repaid the debt (clause 4(1.4) of this resolution), the Department of City Property of the City of Moscow shall, in the prescribed manner, procedure for terminating lease agreements for non-residential premises at the initiative of the lessor with the collection of penalties provided for by the terms of the lease agreement.

4(1).5. In the event of sublease of non-residential premises (part of non-residential premises) provided for lease on preferential terms without the consent of the landlord, the Moscow City Property Department ensures recalculation of the rent at a rate determined in the prescribed manner based on the conclusion of an independent appraiser on the market value of the annual rent from the date of discovery in the prescribed manner by the authorized executive body of the city of Moscow of the fact of violation and until the expiration of the lease agreement. If the tenant repeatedly identifies or fails to eliminate such a violation within the prescribed period, the lease agreement is subject to termination at the initiative of the lessor in the prescribed manner with payment of a fine in the amount of the rental rate established for the corresponding year.
(Clause 4(1) was additionally included on July 13, 2014 by Decree of the Moscow Government dated July 1, 2014 N 364-PP)

4(2). When non-residential premises located in the property treasury of the city of Moscow are used for a purpose not provided for in the lease agreement, the City Property Department of the city of Moscow carries out, in accordance with the established procedure, termination of the lease agreement at the initiative of the lessor with payment of a fine in the amount of the rental rate established for the corresponding year.
(Clause 4(2) was additionally included on July 13, 2014 by Decree of the Moscow Government dated July 1, 2014 N 364-PP)

4(3). In the case of transfer in accordance with the established procedure to sublease of non-residential premises (part of non-residential premises) leased on preferential terms, a preferential rental rate is established for the part of the non-residential premises not subleased. Wherein:

4(3).1. For part of the non-residential premises subleased to persons who, in accordance with this resolution, do not have the right to lease non-residential premises on preferential terms, the rental rate is established on the basis of the conclusion of an independent appraiser on the market value of the annual rent.

4(3).2. For a part of non-residential premises subleased to persons who, in accordance with this resolution, have the right to rent non-residential premises on preferential terms, the rental rate is set equal to the preferential rental rate under the lease agreement, unless otherwise established by legal acts of the Moscow Government.
(Clause as amended, put into effect on September 7, 2015 by Decree of the Moscow Government dated August 26, 2015 N 544-PP.

4(4). Approve monthly rental rates for the placement of mobile radiotelephone base station equipment at approved facilities (Appendix 2).
by Decree of the Moscow Government of July 15, 2015 N 440-PP)

4(5). The amount of the fee established in accordance with Appendix 2 to this resolution is subject to adjustment no more than once a year by the deflator coefficient annually approved by the Ministry of Economic Development of the Russian Federation.
(The clause was additionally included on July 26, 2015 by Decree of the Moscow Government dated July 15, 2015 N 440-PP)

4(6). Approve rental rates for parts of buildings or structures (parking spaces) intended to accommodate vehicles, located in the property treasury of the city of Moscow, located within the administrative boundaries of the city of Moscow (Appendix 3).
by Decree of the Moscow Government of March 28, 2017 N 123-PP)

4(7). The amount of the fee established in accordance with Appendix 3 to this resolution applies to existing and newly issued rental agreements for parking spaces with individuals, with the exception of individual entrepreneurs who are the owners of residential premises in an apartment building where the parking space is located, or in an apartment building registered in the same household with the building where the parking space is located, or other individuals residing at the place of residence in accordance with legislation of the Russian Federation in these apartment buildings.
(The clause was additionally included on April 8, 2017 by Decree of the Moscow Government dated March 28, 2017 N 123-PP)

5. To recognize as invalid:

5.1. Decree of the Moscow Government of March 21, 2006 N 207-PP “On measures of additional support in 2006 for federal government organizations and institutions working in the field of science, culture and education.”

5.2. Decree of the Moscow Government of March 6, 2007 N 151-PP "On introducing amendments and additions to the Moscow Government Decree of March 21, 2006 N 207-PP".

5.3. Clause 9 of the Moscow Government Resolution No. 1479-PP dated December 29, 2009 “On the implementation of additional measures of state support for organizations and enterprises leasing non-residential properties located in the property treasury of the city of Moscow for the period 2010-2012” regarding amendments to the resolution Moscow Government dated March 21, 2006 N 207-PP.

6. The clause has lost force since November 16, 2013 - ..

7. The clause has lost force - resolution of the Moscow Government of December 17, 2015 N 897-PP ..

8. The clause became invalid on November 16, 2013 - Moscow Government Decree No. 710-PP dated October 29, 2013..

9. Control over the implementation of this resolution is entrusted to the Deputy Mayor of Moscow in the Moscow Government for economic policy and property and land relations V.V. Efimov.
(Clause as amended, put into effect on November 16, 2013 by Decree of the Moscow Government dated October 29, 2013 N 710-PP; as amended, put into effect on January 1, 2018 by Decree of the Moscow Government dated December 18, 2018 N 1580-PP; as amended by Decree of the Moscow Government dated April 16, 2019 N 369-PP.

Mayor of Moscow
S.S. Sobyanin

Appendix 1. List of cases of establishing rental rates under lease agreements for non-residential premises owned by the city of Moscow on preferential terms

____________________________________________________________________
The appendix of the previous edition from July 26, 2015 is considered appendix 1 of this edition - Moscow Government Decree No. 440-PP dated July 15, 2015.
____________________________________________________________________

(As amended as introduced in
effective from September 7, 2015
by decree of the Moscow Government
dated August 26, 2015 N 544-PP. -
See previous edition)

List of cases of establishing rental rates under lease agreements for non-residential premises owned by the city of Moscow on preferential terms *

________________

* The title as amended, put into effect by Decree of the Moscow Government dated April 16, 2019 N 369-PP..

		Purpose of using a non-residential property	Amount of rent/procedure for determining the amount of rent per 1 sq. meter of rental object per year	Correction factor applied to market value rights of use under the terms of the lease agreement
	Commercial organizations, with the exception of business entities specified in paragraphs 2-19 of this appendix	Implementation economic activity, except for the purposes specified in paragraphs 2-19 of this appendix	The rent rate is established based on the opinion of an independent appraiser on the market value of the annual rent
	Legal entities	Carrying out legal activities	The rent rate is established based on the opinion of an independent appraiser on the market value of the annual rent
	Notaries, state notary offices	Carrying out notarial activities	The rent rate is established based on the opinion of an independent appraiser on the market value of the annual rent
		Use of one unit of auto or motorcycle transport owned by the tenant as a storage place	300 rubles
	Small businesses	Carrying out economic activities under the conditions established by the Moscow Government Resolution No. 800-PP dated December 25, 2012 “On measures of property support for small businesses renting non-residential properties located in the property treasury of the city of Moscow”	The rent rate is set by the Moscow Government
	Public associations (including political parties), their structural units and all types of branches registered as legal entity		3500 rubles
by Decree of the Moscow Government of December 22, 2016 N 933-PP.
	All-Russian trade unions, all-Russian associations of trade unions, interregional trade unions, interregional associations of trade union organizations, territorial associations of trade union organizations, territorial organizations of trade unions registered as a legal entity	Carrying out the activities of supreme and executive management bodies	3500 rubles
(Clause as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 22, 2016 N 933-PP.
	Religious organizations, carrying out activities provided for by the charter and (or) regulations, registered as a legal entity	Carrying out religious rites and ceremonies, implementing charitable activities, implementation of activities of governing bodies of a religious organization	3500 rubles
(Clause as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 22, 2016 N 933-PP; as amended by Decree of the Moscow Government dated April 17, 2018 N 326-PP.
	Socially oriented non-profit organizations carrying out activities provided for, having a registration certificate of a participant in the Register of non-governmental non-profit organizations interacting with executive authorities	Carrying out activities from among the types of activities of socially oriented non-profit organizations provided for in Article 31.1 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Profit Organizations"	3500 rubles
(Clause as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 22, 2016 N 933-PP.
	Other non-profit organizations, except for those specified in paragraphs of this appendix	Carrying out activities in accordance with the charter of a legal entity, with the exception of entrepreneurial activities	The rent rate is established based on the opinion of an independent appraiser on the market value of the annual rent
	Homeowners' Associations	Carrying out the activities of the board of the homeowners association	3500 rubles
(Clause as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 22, 2016 N 933-PP.
	Federal authorities state power, federal government bodies, federal government agencies and government institutions of the city of Moscow	Carrying out activities provided for by the charter, regulations	3500 rubles
(Clause as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 22, 2016 N 933-PP.
	Chambers of Commerce and Industry	Accommodation governing bodies Chamber of Commerce and Industry, with the exception of entrepreneurial activities	3500 rubles
(Clause as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 22, 2016 N 933-PP.
	Creative unions, members of all-Russian creative unions and (or) regional branches all-Russian creative unions	Placement in a non-residential premises of a creative workshop, studio; use of non-residential premises for the organization of non-state museums, galleries, libraries and other cultural objects open to the public	3500 rubles
(Clause as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 22, 2016 N 933-PP.
	Organizations, individual entrepreneurs	Placement of water supply facilities sewerage facilities, including centralized cold water supply and/or sewerage systems, individual objects of such systems	3500 rubles
(Clause as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 22, 2016 N 933-PP.
	Organizations whose maintenance costs are financed from the federal budget	Carrying out activities: In the field of culture; In the field of art; In the healthcare sector; In the field of education; In the field of labor and employment regulation; In the field of science, being a division Russian Academy sciences	3500 rubles
(Clause as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 22, 2016 N 933-PP.
	Persons with whom government contracts have been concluded as a result of competitions or auctions held in accordance with Federal Law of April 5, 2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs", if the provision the specified rights were provided for by the tender documentation, auction documentation for the purposes of execution of this government contract	Placement of industrial solid waste processing facilities	1 ruble
	Educational organizations, with the exception of organizations that pay rent in a special manner in accordance with legal acts of the city of Moscow	Implementation educational activities by levels of secondary professional and higher education, as well as additional education	3500 rubles
(Clause as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 2, 2016 N 812-PP.
	Organizations or individual entrepreneurs engaged in medical activities and licensed to carry out such activities	Carrying out medical activities	3500 rubles
(Clause as amended, put into effect on January 1, 2017 by Decree of the Moscow Government dated December 2, 2016 N 812-PP.
	Research, scientific and production organizations and institutions	Implementation of scientific research, scientific and production activities within the framework of the procurement of goods, works, services to meet government needs	3500 rubles
(The clause was additionally included on July 22, 2017 by Decree of the Moscow Government dated July 11, 2017 N 449-PP)

Note. If the tenant has the right to set rent on preferential terms for several reasons, the maximum rate from the relevant categories of the tenant and the purposes of use of the real estate property is applied to calculate the annual rent. This rule does not apply to tenants for whom fixed rent rates per 1 sq.m. are established by separate legal acts of the Moscow Government. meter of non-residential premises.

Appendix 2. Monthly rental rates for the placement of mobile radiotelephone base station equipment at facilities approved by Order of the Moscow Government dated November 29, 2012 N 752-RP “On approval of the List of facilities...

(Extras included
from July 26, 2015 by resolution
Moscow Government
dated July 15, 2015 N 440-PP;
in the version put into effect
by decree of the Moscow Government
dated November 28, 2016 N 785-PP. -
See previous edition)

Monthly rental rates for the placement of mobile radiotelephone base station equipment at facilities approved by Moscow Government Order No. 752-RP dated November 29, 2012 "On approval of the List of state-owned objects of the city of Moscow for the priority placement of mobile radiotelephone base station equipment"

	Location of the real estate where the base station is located	Number of pipe stands for antenna placement	Monthly rental rate (RUB, including VAT) depending on the area occupied by the channel-forming equipment of the base station
	Outside the Moscow ring road highway, as well as within the boundaries of the territory,
	annexed to the city of Moscow in accordance with the Agreement on changing the border between
	constituent entities of the Russian Federation, the city of Moscow and the Moscow region dated November 29, 2011,
	approved by resolution of the Federation Council of the Federal Assembly of the Russian Federation
	dated December 27, 2011 N 560-SF "On approval of changes in the border between the constituent entities of the Russian Federation, the federal city of Moscow and the Moscow region", and in the city of Zelenograd
		more than 7
		more than 7
	Within the Garden Ring
		more than 7

Appendix 3. Rental rates for parts of buildings or structures (parking spaces) intended to accommodate vehicles, located in the property treasury of the city of Moscow, located within the administrative boundaries of the city of Moscow

Appendix 3
to the resolution of the Moscow Government
dated December 25, 2012 N 809-PP
(Extras included
from April 8, 2017
resolution
Moscow Government
dated March 28, 2017 N 123-PP)

Rental rates for parts of buildings or structures (parking spaces) intended to accommodate vehicles, located in the property treasury of the city of Moscow, located within the administrative boundaries of the city of Moscow

	Parking space location	Rent amount per 1 sq. object meter rent per year
	Outside the Moscow ring road, as well as within the boundaries of the territory annexed to the city of Moscow in accordance with the Agreement on changing the border between the constituent entities of the Russian Federation the city of Moscow and the Moscow region dated November 29, 2011, approved by the resolution of the Federation Council of the Federal Assembly of the Russian Federation dated 27 December 2011 N 560-SF "On approval of changes in the border between the constituent entities of the Russian Federation, the federal city of Moscow and the Moscow region", and in the city of Zelenograd	2000 rubles
	Beyond the Third Ring Road to the Moscow Ring Road	2700 rubles
	Beyond the Garden Ring to the Third Ring Road	4100 rubles
	Beyond the Boulevard Ring to the Garden Ring	6000 rubles
	Within the boundaries of the Boulevard Ring	7300 rubles

Revision of the document taking into account
changes and additions prepared
JSC "Kodeks"

Subsidies to reimburse part of the cost of paying interest on loans received for the opening or development of technology parks Subsidy to SMEs to compensate for the costs of purchasing equipment Subsidy to SMEs to compensate for leasing payments Subsidy to SMEs to compensate part of the costs of participating in congress and exhibition events Preferential rental rates Guarantee support Providing preferential loans Subsidy to legal entities and individual entrepreneurs in order to reimburse costs associated with the transportation (transportation) outside the territory of the Russian Federation of goods produced in the city of Moscow Subsidy to legal entities and individual entrepreneurs in order to reimburse costs associated with sales outside territory of the Russian Federation of goods produced in the territory of the city of Moscow

Preferential rental rates for property

Preferential rent rates for non-residential premises located in the property treasury of the city of Moscow

• Non-residential facilities owned by the city of Moscow.

List of cases of establishing the rent rate under lease agreements for non-residential premises on preferential terms (Appendix 1 to the Moscow Government Resolution No. 809-PP dated December 25, 2012 “On the main directions of rental policy for the provision of non-residential premises located in the property treasury of the city of Moscow”).

		Purpose of using a non-residential property	Rent amount
	Commercial organizations, with the exception of business entities specified in paragraphs 2-19	Carrying out business activities, except for the purposes specified in paragraphs 2-19	The rent rate is established based on the opinion of an independent appraiser on the market value of the annual rent
	Legal entities	Carrying out legal activities
	Notaries, state notary offices	Carrying out notarial activities	Adjustment factor 0.5 to the market rate
		Use of one unit of auto or motorcycle transport owned by the tenant as a storage place	300 rubles
		Carrying out business activities under the conditions established by Decree of the Moscow Government dated December 25, 2012 No. 800-PP	4500 rubles per 1 sq. m per year. The final amount of rent for these objects is determined based on the results of the auction
	Public associations (including political parties), their structural divisions and all types of branches registered as a legal entity		4500 rub./sq. m per year
	All-Russian trade unions, all-Russian associations of trade unions, interregional trade unions, interregional associations of trade union organizations, territorial associations of trade union organizations, territorial organizations of trade unions registered as a legal entity	Carrying out the activities of supreme and executive management bodies	4500 rub./sq. m per year
	Religious organizations (excluding local religious organizations) registered as a legal entity	Carrying out religious rites and ceremonies, carrying out charitable activities, carrying out the activities of governing bodies of a religious organization	4500 rub./sq. m per year
	Socially oriented non-profit organizations carrying out activities provided for in Article 31.1 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”, having a registration certificate of a participant in the Register of Non-Governmental Non-Profit Organizations interacting with executive authorities	Carrying out activities from among the types of activities of socially oriented non-profit organizations provided for in Article 31.1 of the Federal Law of 01.01.1996 No. 7-FZ “On Non-Profit Organizations”	4500 rub./sq. m per year
	Other non-profit organizations, except for those specified in paragraphs of this appendix	Carrying out activities in accordance with the charter of a legal entity, with the exception of entrepreneurial activities	Adjustment factor 0.3 to the market rate
	Homeowners' Associations	Carrying out the activities of the board of the homeowners association	4500 rub./sq. m per year
	Federal government bodies, federal government agencies, federal government agencies and government agencies of the city of Moscow	Carrying out activities provided for by the charter, regulations	4500 rub./sq. m per year
	Chambers of Commerce and Industry	Placement of governing bodies of the chamber of commerce and industry, with the exception of entrepreneurial activities	4500 rub./sq. m per year
	Creative unions, members of all-Russian creative unions and (or) regional branches of all-Russian creative unions	Placement in a non-residential premises of a creative workshop, studio; use of non-residential premises for the organization of non-state museums, galleries, libraries and other cultural objects open to the public	4500 rub./sq. m per year
	Organizations, individual entrepreneurs	Placement of water supply and sewerage facilities, including centralized cold water supply and/or sewerage systems, individual facilities of such systems	4500 rub./sq. m per year
	Organizations whose maintenance costs are financed from the federal budget	Carrying out activities in the field: Cultures; Arts; Healthcare; Education; Regulation of labor and employment of the population; Sciences, being a division of the Russian Academy of Sciences	4500 rub./sq. m per year
	Persons with whom government contracts have been concluded as a result of competitions or auctions held 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”, if the provision of these rights was provided for in the tender documentation, auction documentation for the purposes of the execution of this government contract	Placement of industrial solid waste processing facilities
	Educational organizations, with the exception of organizations that pay rent in a special manner in accordance with legal acts of the city of Moscow	Implementation of educational activities at the levels of secondary vocational and higher education, as well as additional education	3500 rub./sq. m per year
	Organizations or individual entrepreneurs engaged in medical activities and licensed to carry out such activities	Carrying out medical activities	3500 rub./sq. m per year

By decision of the Interdepartmental Commission for the provision of property support to small businesses (IBC), the minimum rate is established for small businesses carrying out priority activities for the city in the following areas:

	Carry out activities in the areas of:	Conditions for providing property support
Small businesses	healthcare or education and licensed to carry out such activities; trade in goods of food groups; social nutrition; consumer services; physical culture and sports; culture; production; handicraft activities (subject to compliance with the criteria of handicraft subjects having a priority right to receive support from government authorities of the city of Moscow, determined by Moscow City Law No. 25 of June 16, 1999); as well as organizations employing the labor of disabled people, provided that the average number of disabled people among their employees for tax and (or) reporting periods is at least 50 percent, and their share in the wage fund is at least 25 percent	A small business entity is included in the register of small business entities in accordance with the established procedure. A small business entity carries out one or more types of activities provided for in paragraphs 1.2 and 1.3 of Moscow Government Decree No. 800-PP dated December 25, 2012, and the implementation of such activities is confirmed by relevant documents. The non-residential property is used by the tenant for its intended purpose. The tenant is not in arrears on rent for two consecutive payment periods or has not paid rent underpayment resulting in an arrears in excess of the rent for two payment periods. The leased property was not subleased by the tenant without the consent of the lessor. The conclusion of the industry executive body of the city of Moscow on the existence of grounds for providing property support to a small business entity is presented

• Resolution of the Moscow Government dated December 2, 2016 No. 812-PP “On amendments to legal acts city ​​of Moscow".

To get more detailed information to receive benefits for small businesses implementing projects in areas of activity that correspond to the priorities of the city of Moscow, read the regulatory legal acts:

• Decree of the Moscow Government dated 07/01/2013 No. 424-PP (as amended on 07/01/2016) “On the creation of an Interdepartmental Commission for the provision of property support to small businesses and amendments to legal acts of the Moscow Government”;
• Resolution of the Moscow Government dated December 25, 2012 No. 800-PP “On measures of property support for small businesses renting non-residential properties located in the property treasury of the city of Moscow.”

Subsidizing the rental of non-residential premises is one of the forms of preferences for small business. As part of property support for small businesses, the government has developed a number of programs that allow the city of Moscow to receive benefits for renting real estate (Clause 1, Article 18 of Moscow City Law No. 60 dated November 26, 2008 “On the support and development of small and medium-sized businesses in the city of Moscow” ).

Organizations and entrepreneurs working in the fields of culture and sports, social catering and trade, healthcare and education, and consumer services have the opportunity to rent non-residential premises at preferential rates. In addition, enterprises that employ disabled people can take advantage of this right; the type of activity in this case is unimportant.

The income of SMEs wishing to rent premises on easy terms should not exceed 800 million rubles. Special conditions apply to the number (up to 100 people) and structure of the authorized capital (less than 25% - the share of state or municipal participation; less than 49% - the share of foreign participation or Russian organizations that are not small and medium-sized enterprises).

Types of rental benefits for small businesses

Currently, by Decree of the Moscow Government dated December 2, 2016 No. 812-PP, a preferential rental rate of 4,500 rubles per 1 sq. m has been approved. m. Only persons included in the Unified Register of Small and Medium Enterprises can apply for a similar rate when renting non-residential premises.

Organizations and entrepreneurs who win the city auction under the “Doctor is Near” and “Doctor is Nearby” programs can receive special benefits. Educational program" and "Objects cultural heritage" They are provided with long-term lease of non-residential properties located in residential areas on the first floors of buildings, but often in unsatisfactory condition.

After the rental property is restored by the winner of the competition and the conditions of the program are met, a transition to a rental rate of 1 ruble per 1 sq. m. is carried out. m per year. It should be noted that there are no additional tax benefits for renting city property for participants in these programs.

Prices

Preferential rental of premises for small businesses - from RUB 3,000.

Procedure for receiving benefits

Receipt preferential terms representatives of small businesses occurs on an application basis. It is necessary to select a non-residential property and apply for property support. The procedure for receiving benefits is established by resolutions of the Moscow Government dated December 25, 2012 No. 809-PP and July 1, 2013 No. 424-PP. In a simplified way, the rules for providing benefits can be presented as follows.

1. Collection by interested party necessary documents, including confirming permission to carry out a specific type of activity and use of the rented premises.
2. Applying to the Interdepartmental Commission (Department of City Property) with an application, a lease agreement and a package of documents.
3. Checking of submitted documents by DGI specialists.
4. Making a decision to provide property support (preferential rent rates) or sending a reasoned refusal.

IMPORTANT! Decisions made by the Interdepartmental Commission are subject to publication on the website of the Moscow Government. If you disagree with the decision, the applicant can challenge it in court.

Legal assistance from the company "Mosty"

Refusal to consider applications for preferential rent to small businesses is often associated with the presence of debts, expiration of lease terms, or the absence of the applicant company in Unified register SMEs and other reasons. If you do not agree with the refusal and want to challenge it, the specialized lawyers of the Bridges company are ready to analyze the situation and advise you on the prospects for resolving the case.