Algorithms for the struggle of Ukrainian IT specialists with VAT
Ukrainian IT specialists tried to make happy several times with tax breaks: VAT exemption in 2011, sudden, without a declaration of war, VAT refund in the middle of the same year, income tax benefits from 2012, and a muddy procedure for obtaining these benefits.
The desire of the authorities to organize and lead the IT industry is understandable: the export of programs alone reached $ 1.4 billion in 2012. And all this goodies are dispersed in tens of thousands of single core programmers. That pay the budget at best 5% of income. Even if they are de facto employees in an IT enterprise.
But since programmers, by virtue of their profession, know how to use a calculator and are rather loose, then until 2013 they were relatively calm in the tricks of lawmaking.
')
But from January 1, 2013, a number of IT enterprises had a hard time. They were driven into zutsvang:
- according to section XX of the Tax Code, software supplies have been exempted from VAT;
- letter of tax number 6239/10 / 06-408 dated 02.10.12 “clarified” that this benefit is valid only for registered subjects of the software industry;
- it is almost impossible to register as a subject of the software industry.
In short, even if you pay VAT on the sale of programs, even if you don’t pay, you cannot avoid serious problems.
DO YOU THINK THEY DON'T KNOB OUT? AND HOW!
Having studied the experience of suppliers of mass software of Ukraine, we were delighted with their ingenuity:
Option 1. Almost strictly according to the law.
Firm - supplier of accounting software.
The initial delivery of the program sells without VAT, on the basis of the Tax Code.
Maintenance considers it purely information-technological (well, no matter how the delivery of new software comes in), and therefore with VAT.
Customers lose nothing.
The supplier himself acquires major efforts with a separate account of operations with VAT and excluding VAT, but to the developer of accounting programs and cards in his hands.
Option 2. Change the organizational form.
The firm is a developer of a voluntary-compulsory tax reporting program.
The developer simply registered a new non-paying VAT firm and now provides all services without VAT.
For a number of old customers, this leads to an increase in the cost of maintenance by 20%, but where will they go.
Option 3. Royalty.
Firm - the supplier of legal systems.
The delivery of systems and their support are treated as royalties (payment for the use of the author's work). Royalties have always not been subject to VAT, whether it be a rhyme, a painting or a program, therefore such a move forever insures against “pokrashchen”. The truth will have to pretend that the legal system is a pure program, without a database. After all, the database does not apply VAT benefits.
For old VAT-paying customers, this again leads to a 20% increase in the cost of maintenance, but you can somehow agree on a piece.
Option 4. Eternal action.
The firm is another supplier of legal systems.
Supply systems installed at 0 UAH. with a minimum period of payment support for six months. Therefore, 0 UAH. even with VAT, even without VAT - all the same 0 UAH.
Maintenance is considered to be purely information-technological, and therefore with VAT.
Customers lose nothing.
As for the ipLex project, it was originally created by the non-payer of VAT, therefore both we and our clients stayed away from this problem.
The desire of the authorities to organize and lead the IT industry is understandable: the export of programs alone reached $ 1.4 billion in 2012. And all this goodies are dispersed in tens of thousands of single core programmers. That pay the budget at best 5% of income. Even if they are de facto employees in an IT enterprise.
But since programmers, by virtue of their profession, know how to use a calculator and are rather loose, then until 2013 they were relatively calm in the tricks of lawmaking.
')
But from January 1, 2013, a number of IT enterprises had a hard time. They were driven into zutsvang:
- according to section XX of the Tax Code, software supplies have been exempted from VAT;
- letter of tax number 6239/10 / 06-408 dated 02.10.12 “clarified” that this benefit is valid only for registered subjects of the software industry;
- it is almost impossible to register as a subject of the software industry.
In short, even if you pay VAT on the sale of programs, even if you don’t pay, you cannot avoid serious problems.
DO YOU THINK THEY DON'T KNOB OUT? AND HOW!
Having studied the experience of suppliers of mass software of Ukraine, we were delighted with their ingenuity:
Option 1. Almost strictly according to the law.
Firm - supplier of accounting software.
The initial delivery of the program sells without VAT, on the basis of the Tax Code.
Maintenance considers it purely information-technological (well, no matter how the delivery of new software comes in), and therefore with VAT.
Customers lose nothing.
The supplier himself acquires major efforts with a separate account of operations with VAT and excluding VAT, but to the developer of accounting programs and cards in his hands.
Option 2. Change the organizational form.
The firm is a developer of a voluntary-compulsory tax reporting program.
The developer simply registered a new non-paying VAT firm and now provides all services without VAT.
For a number of old customers, this leads to an increase in the cost of maintenance by 20%, but where will they go.
Option 3. Royalty.
Firm - the supplier of legal systems.
The delivery of systems and their support are treated as royalties (payment for the use of the author's work). Royalties have always not been subject to VAT, whether it be a rhyme, a painting or a program, therefore such a move forever insures against “pokrashchen”. The truth will have to pretend that the legal system is a pure program, without a database. After all, the database does not apply VAT benefits.
For old VAT-paying customers, this again leads to a 20% increase in the cost of maintenance, but you can somehow agree on a piece.
Option 4. Eternal action.
The firm is another supplier of legal systems.
Supply systems installed at 0 UAH. with a minimum period of payment support for six months. Therefore, 0 UAH. even with VAT, even without VAT - all the same 0 UAH.
Maintenance is considered to be purely information-technological, and therefore with VAT.
Customers lose nothing.
As for the ipLex project, it was originally created by the non-payer of VAT, therefore both we and our clients stayed away from this problem.
Source: https://habr.com/ru/post/165879/
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