Tax maneuver in the IT industry

Software (DB) of proprietary design must be included in the register of domestic software

0% VAT will be applied regardless of the type of contract if:

The benefit does not apply if:

1.exclusive right is alienated

1. The software is designed to distribute (gain access) advertising;

2.the rights to: 

2. The software was created to enable the conclusion of a contract:

  - use of software (DB), including under a sublicense agreement;

 - trading platforms / marketplaces;

 - software updates (DB);

 - EDF;

 - additional software functionality (DB);

 - CRM;

3. access to SaaS is provided;

 - CMS;

 - aggregators / services for checking counterparties or other software for collecting information from various sources (USRLE, information bases of ships, trading platforms, etc.)

It will be possible to take advantage of the benefits:

income tax 3% instead of 20% and insurance premiums 7.6% instead of 14%

If the organization: 

 - is included in the register of the Ministry of Digital Affairs of   accredited IT organizations;

 - develops and implements, transfers rights, provides access only to its own software (DB), which does not fall under the characteristics of software for distributing advertising or the possibility of concluding an agreement;

 - provides services (work) for the development, adaptation, modification of software (DB), or technical support (installs, tests and maintains software (DB);

 - income from the above services (works) is at least 90% for the reporting period, with the exception of the transfer of rights under sublicense agreements;

 - the average number of employees in the organization is at least 7 employees.