{"id":6766,"date":"2026-08-25T09:20:33","date_gmt":"2026-08-25T07:20:33","guid":{"rendered":"https:\/\/mgi-bpo.hu\/?post_type=szakmai-hirek&p=6766"},"modified":"2026-08-25T09:29:50","modified_gmt":"2026-08-25T07:29:50","slug":"classification-of-small-and-medium-sized-enterprises-smes-not-as-simple-as-it-may-seem","status":"publish","type":"szakmai-hirek","link":"https:\/\/mgi-bpo.hu\/en\/news\/classification-of-small-and-medium-sized-enterprises-smes-not-as-simple-as-it-may-seem\/","title":{"rendered":"Classification of Small and Medium-Sized Enterprises (SMEs): Not as Simple as It May Seem"},"content":{"rendered":"
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Many managing directors are surprised when, during a grant application, bank loan assessment, or tax incentive claim, it turns out that their company’s SME classification is not what they previously believed.<\/p>\n

However, the classification as a micro, small, or medium-sized enterprise is far more than a statistical category and has significant implications in many areas. It can affect eligibility for certain corporate tax incentives, innovation contribution obligations, the application of transfer pricing rules, and access to various grants, subsidies, or financing opportunities.<\/p>\n

What Determines SME Classification?<\/h2>\n

One of the most common misconceptions is that an SME classification can automatically be determined by the accountant based on the available accounting data.<\/p>\n

In reality, this often requires information that does not appear in the accounting records. Examples include ownership structure, shareholdings in other businesses, partner or linked enterprises, and, in certain cases, relationships between owners and other companies.<\/p>\n

For this reason, the managing director plays a key role in determining SME status, as they possess the information necessary to identify which companies’ data must also be taken into account.<\/p>\n

While the accountant can assist with applying the rules, the complete picture is usually known only to the managing director and the owners.<\/p>\n

The Three Main Indicators of SME Classification<\/h2>\n

As a general rule, three key indicators must be examined:<\/p>\n