FORMAL REQUIREMENTS

1. The applicant shall be registered as a taxpayer in Moscow.
2. The applicant shall have no arrears in rent payments for the land owned by the city, no arrears in taxes, fees and insurance premiums and other obligatory payments to the federal budget, the Moscow budget, and local budgets.
3. No liquidation / bankruptcy procedure shall be underway.
4. Capital structures (CS parts) and land plots applying for the status shall be subject to cadastral registration.
5. For an industrial park: There shall be a decision of the Ministry of Industry and Trade regarding the compliance of the industrial park and the industrial park management company with the requirements stipulated by Decree of the Russian Government # 794 dated August 4, 2015.
6. Have the status of a member of the innovation cluster in Moscow.

Additionally, the following permitted land plot applications are allowed: public use of capital structures, entrepreneurship, public services, provision of scientific activities, business management, shops, catering, vehicle maintenance.

PROPERTY REQUIREMENTS

1. Capital structures (CS parts) and land plots applying for the status shall be subject to cadastral registration.
2. Property rights are to be registered.

* In addition to production activities, the following permitted land applications are allowed: public use of capital structures, entrepreneurship, public services, provision of scientific activities, business management, shops, catering, vehicle maintenance
** A common use center, a certification center, a business service center, a business incubator, a coworking center, a youth innovation creativity center, a prototyping center, clean rooms, an engineering center, a children's technopark, a congress hall, an exhibition hall (further - shared infrastructure facilities), a gym, a parking lot. For the Industrial Park, a children's technopark is not included in the list of mandatory shared infrastructure facilities.

ECONOMIC REQUIREMENTS

1. An organization complies with the economic requirements, if the “payroll per 1 ha” indicator and at least two of the other three indicators are fulfilled.
2. Both the applicant’s and profile leaseholders’ indicators are taken into account.
3. FOR INDUSTRIAL COMPLEXES: the industrial complex status may be assigned to the organizations that, in addition to production activities, are engaged in the field of natural and technical sciences, provided that:
• revenue from manufacturing is at least 25% of total revenue;
• revenue from research in the field of natural and technical sciences is at least 80% of revenue from all research and development activities.
4. The values of economic requirements are subject to annual indexation:
• the value “investments per 1 ha for 5 years” is calculated as 2/3 of the indicator value for the previous year plus 1/3 of the indicator value for the previous year, indexed by the consumer price index for nonfood goods according to the Federal State Statistics Service (December against the previous December);
• the values “Revenue per 1 ha per year”, “PB per 1 ha per year” are adjusted by the consumer price index for nonfood goods according to the Federal State Statistics Service (December against the previous December).
5. For individual industries, reducing industry-specific factors for economic requirements are provided.

FORMAL REQUIREMENTS

1. The applicant shall be registered as a taxpayer in Moscow.
2. The applicant shall have no arrears in rent payments for the land owned by the city, no arrears in taxes, fees and insurance premiums and other obligatory payments to the federal budget, the Moscow budget, and local budgets.
3. No liquidation / bankruptcy procedure shall be underway.
4. The applicant shall be located on the territory of a technopark / industrial park.
5. The applicant shall be renting premises in a technopark / industrial park with a total area of at least 3% of the technopark / industrial park or at least 400 sq.m for a period of more than one year under a long-term lease agreement.
6. Have the status of a member of the innovation cluster in Moscow.

ECONOMIC REQUIREMENTS

An organization complies with the economic requirements, if at least three of the four indicators are fulfilled.

For socially significant industries, reduction factors for economic requirements are provided.

LIST OF SOCIALLY SIGNIFICANT INDUSTRIES:

1. FOOD INDUSTRY AND RELATED INDUSTRIES

• processing and preservation of fish and seafood;
• production of the flour and cereal products, starches and starch products;
• non-durable storage of bread and flour confectionery;
• production of pasta and noodles;
• production of tea and coffee;
• manufacture of paper and cardboard products;
• production of dry bakery products and flour confectionery products long-term storage.

2. CONSTRUCTION INDUSTRY

• production of plastic plates, strips, pipes and profiles;
• manufacture of plastic packing products;
• manufacture of bricks, tiles and other construction products made of baked clay;
• manufacture of rubber pipes, tubes, sleeves and hoses;
• manufacture of plastic construction products;
• manufacture of refractory materials;
• manufacture of ceramic tiles and plates;
• cutting, processing and finishing of decoration and construction stones.

3. TEXTILE INDUSTRY

• textile manufacture;
• clothing manufacture, fur currying and dyeing;
• manufacture of leather, leather goods and footwear.

4. OTHER INDUSTRIES *

• pharmaceutical production;
• manufacture of printing products;
• media copying.

if the application does not get the total significance factor (>=0.8), then only one reduction factor is applied to the threshold value of PB per ha, i. e. 0.6 (PB per ha = RUR 60 m), but the total significance factor should be 1.

The economic requirements reduction factors are subject to gradual annual increase:

Industry-specific factors are applied when the statuses of an industrial complex, a technopark, and an industrial park are assigned.

The reduction factors to economic requirements of New Moscow enterprises:

The economic requirements reduction factors for the New Moscow enterprises operating in the field of furniture production, wood processing, as well as and the manufacture of wood and cork products, except for furniture, production of straw products and weaving materials:

SET OF DOCUMENTS:

1. An application for the status assignment.
2. A certificate containing a brief description of production and other activities at real estate objects claiming to receive the corresponding status.
3. A сopy of form # 1-enterprise.
4. A copy of the cash flow statement for 5 calendar years (if submitted by the applicant to the tax authorities).
5. A copy of the statement of financial performance.
6. A copy of corporate profit tax return.
7. A copy of the personal income tax declaration 6-NDFL (since 2016).
8. A copy of the corporate property tax declaration.
9. A copy of the land tax declaration, if the plots are owned by the applicant.
10. A copy of the value added tax declaration, if the applicant has carried out transactions that are not subject to (exempted from) the value added tax in accordance with subparagraphs 16, 16.1 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation, within the period specified in paragraph 2.9 hereof.
11. A copy of the certificate confirming the main type of economic activity submitted to the Social Insurance Fund of the Russian Federation (FSS).
12. A copy of form 4-FSS.
13. A copy of form RSV-1.
14. Copies of the documents confirming the person’s right to sign and submit documents on behalf of the organization.
15. A copy of form P-2 (Invest).
16. A copy of the tax secret disclosure consent.
17. A power of attorney for the applicant to take actions related to the filing of an application on behalf of other legal entities.
18. Additionally, for technoparks and industrial parks: the consent to carry out activities as a management company with an obligation to submit information on the technopark leaseholders’ indicators, including the occupied area, the number of jobs per square meter of the occupied area, the amount of taxes paid to the Moscow budget, the amount of investments in infrastructure or in own fixed assets within the technopark/industrial park, and for the conclusion of a communication agreement with the Moscow Department of Entrepreneurship and City Innovative Development / Moscow Department of Investment and Industrial Policy.
19. Additionally for industrial parks: documents confirming the entry of the industrial park and the industrial park management company information into the register of industrial parks and industrial park management companies in accordance with Decree of the Russian Government No. 794 dated 04.08.2015 "On industrial parks and industrial park management companies”, if the applicant has applied for the industrial park status.

REPORTING CALENDAR YEAR:

1. The documents mentioned in paragraphs 2, 4 to 12 shall be submitted for the last calendar year preceding the year previous to the status application year, if the status application is submitted before June 1, or for the last calendar year preceding the status application year, if the status application is submitted after June 1.
2. The documents mentioned in paragraph 3 shall be submitted for the last 5 calendar years preceding the year previous to the status application year, if the status application is submitted before June 1, or for the last 5 calendar year preceding the status application year, if the status application is submitted after June 1.
3. If the status application is submitted before June 1 and all the necessary reporting (paragraphs 3 to 13) for the last calendar year preceding the status application year is available (containing the receipt note by the relevant authorities):
   • the documents under paragraphs 2, 4 to 12 shall be provided for the last calendar year preceding the application year;
   • the documents referred to in paragraph 3 for the last 5 calendar years preceding the status application year.

SUBMISSION OF DOCUMENTS

1. Electronic submission of application and documents
   • you need to register at Investment portal of the city of Moscow as a legal entity;
   • use the "Benefits for existing enterprises" service through your personal account or the "Online Services" section;
   • fill out an application form and attach documents to it;
   • sign with an enhanced qualified electronic signature of the legal entity and send the application for review.

   You can get an enhanced encrypted and certified digital signature at the E-Moscow website, or at another accredited certification center.