Such provisions are included in the draft on amendments to the Law on Small and Medium-sized Enterprises proposed for public consultation by the Ministry of Economic Development and Digitalization. Proposals can be submitted until May 11, 2026.
What else is proposed
That is, it is proposed to once again update the classification criteria and harmonize them with those in force in the European Union. Recall that the latest amendments to the law were approved last July.
In particular, it is proposed to supplement the law with new norms – to introduce the concept of “small enterprise with medium capitalization” and to approve the classification of companies, depending on their relations with other firms (autonomous, partnership and related).
In addition, it is proposed to clarify the definition of the average number of employees. Namely, employees whose individual employment contract has been suspended, as well as employees on maternity leave, childcare, medical leave, unpaid leave, those participating in a strike, seconded abroad, etc. will not be taken into account.
Another criterion concerns VAT and other indirect taxes, which it is proposed not to include in the calculation of annual turnover.
After the publication of the approved changes, the government has six months to develop a regulatory framework for implementation. And the implementation is scheduled for January 1, 2028.
