A definition of an SME 

On May 6, 2003, the Commission adopted a recommendation regarding the definition of a SME, which modified the 1996 Recommendation. The text defines the types of company (autonomous enterprises, partner enterprises and linked enterprises) and establishes a transparent method for calculating the financial limits and number of employees.
This definition has been in effect since January 1, 2005.

• More information about the new definition of the SME in the EU
• SME declaration form [es]