Subsidies for small and medium-sized businesses in order to recover part of the cost of lease payments

Department of investments and businesses of the Rostov regoin, in accordance with the Resolution of the Government of the Rostov region from 11.03.2012 № 182 receives the documents for the purchase of fixed assets for business, except for cars, aircraft, buildings and structures, as well as with the exception of equipment designed for the wholesale and retail trade activities by small and medium-sized businesses, and relating to the second and higher depreciation groups Classification of fixed assets included in depreciation groups, approved by Resolution of the Russian Government dated 01.01.2002 №1.

Subsidies provided to small and medium-sized enterprises (SMSP), concluded a financial lease (leasing) and acting on them as lessees.

Subsidies are provided for reimbursement of lease payments under finance leases (lease) for the purchase of fixed assets (subsidies on lease payments) and (or) on the reimbursement of expenses to pay the initial payment under a finance lease (leasing) for the purchase of fixed assets (subsidies for the initial payment):
- Universal mobile platforms: mobile service life; mobile tire service; mobile point of fast food; mobile point of production of ready-to-eat foods (bread and pastries, pancakes, barbecue, donuts, etc.); mobile shoe repair; the mobile center of primary processing and packaging of agricultural products; mobile point blank dairy products; mobile center implementation of agricultural products; mobile point of sale of souvenirs; mobile enterprise retail trade;
- Non-stationary objects to doing business by small and medium-sized businesses (temporary facilities or temporary structures non firmly with the land, regardless of the connection to network engineering and technical support).

The subject of the lease under finance lease (leasing) can’t be physically worn out or obsolete primary means, that is, the life of which the date of the contract of finance lease (leasing) exceeds the period established for the corresponding amortization group of the Classification of fixed assets, approved by the Resolution.

Subsidies on leasing payments are provided:
- For reimbursement of SMSP on lease payments, excluding part of the lease payments to cover the income of the lessor and VAT for the period from the date of signing the act of acceptance-transmission assets obtained under a finance lease (leasing), and the payment of an initial payment, but not earlier than 1 January in which the application for subsidies, until the date of actual repayment inclusive filed, but no more than 36 mounths. Application for subsidies applied to one financial year;
- On a monthly basis at a rate of 3/4 main rate of the Central Bank of Russian Federation, acting on the date of payment of the lease payment multiplied by the remaining payment under a finance lease (leasing), excluding part to cover the income of the lessor, and the number of days between the last two lease payments, divided by the number of days in a year;
- For reimbursement of the costs of SMSP to finance lease (leasing), or its parts, don’t exceed 20 million rubles for 1 lessee, exclusive of VAT, in the month in which the subsidy is transferred. Subsidies are provided for initial payment:
- Lessees lump sum in the amount of 2/3 of the costs incurred by them in the payment of an initial payment under a finance lease (leasing), excluding VAT, but not more than 1 000 000 rubles for one SMSP;
- Cost-lessees, manufactured on after January 1 of the year in which the application for subsidies.
If the contract of finance lease (leasing) is made in foreign currency, the amount of costs to be subsidies, calculated in rubles at the exchange rate of the Central Bank of Russian Federation on the date of signing the act of acceptance and transfer of the property received by the lessee under a finance lease (leasing) excluding VAT.

Subsidies are not available to small and medium-sized businesses:
- A credit institution, insurance organizations (except for consumer cooperatives), investment funds,
- Non-state pension funds, professional securities market participants, pawnshops;
- Parties to the production sharing agreements;
- Carrying on business in the gambling business;
- Which is in accordance with the legislation of the Russian Federation on currency regulation and currency control, non-residents of the Russian Federation, except in cases stipulated by international treaties of the Russian Federation;
- Carrying out the production and (or) sale of excisable goods, as well as the production and sale of minerals, except for commonly occurring minerals;
- Are not relevant criteria of selection of recipients of subsidies as defined the Resolution;
- Have not submitted the documents specified the Resolution;
- In respect of which had previously been decided to provide similar support and the timing of its provision has not expired;
- If from the moment of recognition of their committed a breach of procedure and conditions of support took place less than three years.

The criterias for the selection of subsidy recipients are:
- Growth of average wages in comparison with the year before obtaining subsidies (if any);
- The estimated amount of tax and other mandatory payments to the consolidated budget of the Rostov region for a given year above the subsidy amount.

The application is available in the Ministry of Economic Development of Rostov region announced during the reception of documents (up to the limit of budgetary funds) at: Rostov-on-Don, Socialisticheskaya street, 112, office 733. Contact person: Alena Sergeevna Kolesnik - leading specialist of financial support, phone: +7 (863) 240-12-20, e-mail: