About state benefits for IT companies
Hello, Habr!
As said D.A. Medvedev when he was president of the Russian Federation "Who does not engage in innovation will be punished!" After that, all government agencies began to show vigorous activity in this direction: they intensively created favorable conditions for enterprises engaged in innovation, or at least did not interfere with them.
')
Some benefits perepali and IT enterprises. From the point of view of IT legislation are “Organizations engaged in activities in the field of information technology. They recognize Russian organizations developing and implementing computer programs developed by them, databases on a tangible medium or in electronic form via communication channels regardless of the type of contract and / or providing services (performing work) on developing, adapting, modifying computer programs , databases, installation, testing and maintenance of computer programs, databases. "
However, a simple formal correspondence with this formulation is not enough. You need to be accredited to the Ministry of Communications of Russia . The detailed procedure for passing accreditation is described in the Regulations on State Accreditation of organizations operating in the field of information technology . In short, it can be summarized as follows.
The following documents are sent by registered mail to the Ministry of Communications and Mass Media:
- Application for accreditation
- Certificate signed by the head of the organization, confirming that the organization operates in the field of information technology
And:
- an extract from the Unified State Register of Legal Entities;
- copies of constituent documents.
You send it not just to the Ministry of Communications and Mass Media, but to the Department of State Policy in the Field of Information Technologies and the Coordination of Informatization (the department of state policy in the field of ICT and interaction with international organizations).
For oral consultations I can offer phones: 8 (495) 771-83-12, 8 (495) 771-88-48.
We are waiting for an answer within 30 calendar days. The procedure is free.
On public services you can find it here .
As a result, you get a document in this form:
It will be certified by the official seal of the ministry. It is recommended to use this document on a color copier, hang a copy on the wall in a frame, put the original in a safe, and proudly hang the scan on the company's website.
So you have this document. What does he give?
This can be a good save. For example, in percentage terms, the savings is about 16%.
What exactly are we talking about? On the Federal Law of July 24, 2009 No. 212- “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Mandatory Medical Insurance Fund”.
More specifically, its article 58, paragraph 6, which states that lower insurance premium rates for certain categories of payers of insurance contributions in the transition period of 2011–2027 also apply to enterprises operating in the field of information technology.
And the tariffs are as follows:
in 2012-2017:
- to the Pension Fund - 8%;
- to the Social Insurance Fund - 2%;
- to the Mandatory Medical Insurance Fund - 4%.
That is only 14%. (10% additional rate does not apply).
in 2018:
- to the Pension Fund - 13%;
- to the Social Insurance Fund - 2.9%;
- to the Mandatory Medical Insurance Fund - 5.1%.
That is only 21%.
in 2019:
- to the Pension Fund - 20%;
- to the Social Insurance Fund - 2.9%;
- to the Mandatory Medical Insurance Fund - 5.1%.
That is only 28%.
What you need to apply a reduced rate?
The FIU says the following about this:
To begin with, it is necessary to provide the FIU with a calculation of the compliance of the conditions for the right to apply the reduced tariff. How to fill it is written here . (I understand, the sheet is huge and it is still a pleasure to fill it. There are specialized companies that can do this and turn it over to the FIU. At the moment we are discussing the possibility itself)
What are the requirements of the FIU to its future beneficiaries:
1) the presence of a document confirming state accreditation in the field of information technology (we discussed this above)
2) income from direct activities in the field of information technology for the 9 months of the year preceding the year of transition to the payment of insurance premiums at reduced tariffs, must be at least 90% of the total income for this period.
3) the average number of employees should be at least 50 people. This indicator is also determined for the 9 months of the year preceding the year in which the benefit began to be applied.
For newly created organizations registered in the current year or operating in the field of IT-technologies less than 9 months of the previous year - the requirements are the same.
(How to calculate the average number can be found here . In section number 1)
An IT company loses its right to a benefit, if according to the results of a reporting or accounting period organizations (both newly created and already existing) do not fulfill at least one of the specified conditions, they lose the right to a lower tariff from the beginning of the reporting period (i.e. from January 1). Fines are not charged.
As you know, taxes are taken from profits, which are roughly defined as income minus expenses. It is clear that the higher the costs, the lower the taxes. Each manager dreams that all company expenses can be confirmed as expenses in the current period, which are taken into account for tax purposes. But this, alas, is impossible. However, the tax code allows IT enterprises to recognize some expenses as expenses. And accordingly reduce the taxable base and, consequently, reduce your tax.
Section 6 of Art. 259, nn 3 p. 1 Art. 254 of the Tax Code says the following:
IT companies are entitled to recognize the cost of acquiring electronic computing equipment as material expenses and write them off at a time at the time of commissioning of the equipment, without depreciating it. (At the same time, of course, attention should be paid to the purity of transactions and the primary when purchasing this equipment - contracts, blue stamps, the presence of originals of both contracts and original, not facsimile signatures, etc. are required)
To apply this benefit, you must meet the following criteria:
1) The organization received a document on state accreditation.
2) The share of revenues from the sale of copies of computer programs, databases, transfer of property rights to computer programs, databases, from the provision of services (works) on the development, adaptation and modification of computer programs, databases (software and information products computer services), as well as services (works) for installation, testing and maintenance of the specified computer programs, databases for the reporting (tax) period is not less than 90 percent of the total income of the organization for the specified period, while m number of foreign persons at least 70 percent.
In determining the share of income from foreign buyers, the income from foreign persons whose place of business is not the territory of the Russian Federation is taken into account. The place of the buyer’s activity is defined as the place of actual presence of the buyer on the territory of a foreign state on the basis of the state registration of the organization, and in its absence - on the basis of the place specified in the constituent documents of the organization, the place of management of the organization, location of the permanent executive body, location of the permanent establishment , if computer programs and databases, services (works) and property rights provided for in this code nktom, acquired through this permanent establishment, place of residence of an individual.
Documents confirming receipt of income from foreign customers are an agreement (copy of the agreement) concluded with a foreign person, and documents confirming the fact of rendering services (performance of work) or a customs declaration (copy thereof) with marks of the Russian customs authority that issued goods in the customs procedure of export, and the Russian customs authority of the place of departure, through which the goods were removed from the customs territory of the Customs Union.
3) The average number of employees for the reporting (tax) period is at least 50 people. In the average number, we recall, include employees working under an employment contract.
Unfortunately, in the Tax Code the requirements for the number of employees of an IT company have not yet changed.
Also, the realization of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use the specified intellectual property based on license agreement .
To apply this rule, there are two circumstances that must be remembered:
1) This provision can also be applied in the further transfer of rights under a sublicensing agreement.
2) This provision cannot be applied if the sale and purchase of software on tangible media or in electronic form does not conclude a written license agreement.
If the buyer wants to refund VAT in the future, then the contract should prescribe the transfer of tangible media with software, and not the right to use the software, thus the contract will cease to be licensed.
And yet, wrapping or packaging licenses also do not give the right to apply this benefit.
As said D.A. Medvedev when he was president of the Russian Federation "Who does not engage in innovation will be punished!" After that, all government agencies began to show vigorous activity in this direction: they intensively created favorable conditions for enterprises engaged in innovation, or at least did not interfere with them.
')
Some benefits perepali and IT enterprises. From the point of view of IT legislation are “Organizations engaged in activities in the field of information technology. They recognize Russian organizations developing and implementing computer programs developed by them, databases on a tangible medium or in electronic form via communication channels regardless of the type of contract and / or providing services (performing work) on developing, adapting, modifying computer programs , databases, installation, testing and maintenance of computer programs, databases. "
However, a simple formal correspondence with this formulation is not enough. You need to be accredited to the Ministry of Communications of Russia . The detailed procedure for passing accreditation is described in the Regulations on State Accreditation of organizations operating in the field of information technology . In short, it can be summarized as follows.
The following documents are sent by registered mail to the Ministry of Communications and Mass Media:
- Application for accreditation
- Certificate signed by the head of the organization, confirming that the organization operates in the field of information technology
And:
- an extract from the Unified State Register of Legal Entities;
- copies of constituent documents.
You send it not just to the Ministry of Communications and Mass Media, but to the Department of State Policy in the Field of Information Technologies and the Coordination of Informatization (the department of state policy in the field of ICT and interaction with international organizations).
For oral consultations I can offer phones: 8 (495) 771-83-12, 8 (495) 771-88-48.
We are waiting for an answer within 30 calendar days. The procedure is free.
On public services you can find it here .
As a result, you get a document in this form:
It will be certified by the official seal of the ministry. It is recommended to use this document on a color copier, hang a copy on the wall in a frame, put the original in a safe, and proudly hang the scan on the company's website.
So you have this document. What does he give?
1. Insurance premiums
This can be a good save. For example, in percentage terms, the savings is about 16%.
What exactly are we talking about? On the Federal Law of July 24, 2009 No. 212- “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Mandatory Medical Insurance Fund”.
More specifically, its article 58, paragraph 6, which states that lower insurance premium rates for certain categories of payers of insurance contributions in the transition period of 2011–2027 also apply to enterprises operating in the field of information technology.
And the tariffs are as follows:
in 2012-2017:
- to the Pension Fund - 8%;
- to the Social Insurance Fund - 2%;
- to the Mandatory Medical Insurance Fund - 4%.
That is only 14%. (10% additional rate does not apply).
in 2018:
- to the Pension Fund - 13%;
- to the Social Insurance Fund - 2.9%;
- to the Mandatory Medical Insurance Fund - 5.1%.
That is only 21%.
in 2019:
- to the Pension Fund - 20%;
- to the Social Insurance Fund - 2.9%;
- to the Mandatory Medical Insurance Fund - 5.1%.
That is only 28%.
What you need to apply a reduced rate?
The FIU says the following about this:
To begin with, it is necessary to provide the FIU with a calculation of the compliance of the conditions for the right to apply the reduced tariff. How to fill it is written here . (I understand, the sheet is huge and it is still a pleasure to fill it. There are specialized companies that can do this and turn it over to the FIU. At the moment we are discussing the possibility itself)
What are the requirements of the FIU to its future beneficiaries:
1) the presence of a document confirming state accreditation in the field of information technology (we discussed this above)
2) income from direct activities in the field of information technology for the 9 months of the year preceding the year of transition to the payment of insurance premiums at reduced tariffs, must be at least 90% of the total income for this period.
3) the average number of employees should be at least 50 people. This indicator is also determined for the 9 months of the year preceding the year in which the benefit began to be applied.
For newly created organizations registered in the current year or operating in the field of IT-technologies less than 9 months of the previous year - the requirements are the same.
(How to calculate the average number can be found here . In section number 1)
An IT company loses its right to a benefit, if according to the results of a reporting or accounting period organizations (both newly created and already existing) do not fulfill at least one of the specified conditions, they lose the right to a lower tariff from the beginning of the reporting period (i.e. from January 1). Fines are not charged.
2. Profit tax
As you know, taxes are taken from profits, which are roughly defined as income minus expenses. It is clear that the higher the costs, the lower the taxes. Each manager dreams that all company expenses can be confirmed as expenses in the current period, which are taken into account for tax purposes. But this, alas, is impossible. However, the tax code allows IT enterprises to recognize some expenses as expenses. And accordingly reduce the taxable base and, consequently, reduce your tax.
Section 6 of Art. 259, nn 3 p. 1 Art. 254 of the Tax Code says the following:
IT companies are entitled to recognize the cost of acquiring electronic computing equipment as material expenses and write them off at a time at the time of commissioning of the equipment, without depreciating it. (At the same time, of course, attention should be paid to the purity of transactions and the primary when purchasing this equipment - contracts, blue stamps, the presence of originals of both contracts and original, not facsimile signatures, etc. are required)
To apply this benefit, you must meet the following criteria:
1) The organization received a document on state accreditation.
2) The share of revenues from the sale of copies of computer programs, databases, transfer of property rights to computer programs, databases, from the provision of services (works) on the development, adaptation and modification of computer programs, databases (software and information products computer services), as well as services (works) for installation, testing and maintenance of the specified computer programs, databases for the reporting (tax) period is not less than 90 percent of the total income of the organization for the specified period, while m number of foreign persons at least 70 percent.
In determining the share of income from foreign buyers, the income from foreign persons whose place of business is not the territory of the Russian Federation is taken into account. The place of the buyer’s activity is defined as the place of actual presence of the buyer on the territory of a foreign state on the basis of the state registration of the organization, and in its absence - on the basis of the place specified in the constituent documents of the organization, the place of management of the organization, location of the permanent executive body, location of the permanent establishment , if computer programs and databases, services (works) and property rights provided for in this code nktom, acquired through this permanent establishment, place of residence of an individual.
Documents confirming receipt of income from foreign customers are an agreement (copy of the agreement) concluded with a foreign person, and documents confirming the fact of rendering services (performance of work) or a customs declaration (copy thereof) with marks of the Russian customs authority that issued goods in the customs procedure of export, and the Russian customs authority of the place of departure, through which the goods were removed from the customs territory of the Customs Union.
3) The average number of employees for the reporting (tax) period is at least 50 people. In the average number, we recall, include employees working under an employment contract.
Unfortunately, in the Tax Code the requirements for the number of employees of an IT company have not yet changed.
3. Other
Also, the realization of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use the specified intellectual property based on license agreement .
To apply this rule, there are two circumstances that must be remembered:
1) This provision can also be applied in the further transfer of rights under a sublicensing agreement.
2) This provision cannot be applied if the sale and purchase of software on tangible media or in electronic form does not conclude a written license agreement.
If the buyer wants to refund VAT in the future, then the contract should prescribe the transfer of tangible media with software, and not the right to use the software, thus the contract will cease to be licensed.
And yet, wrapping or packaging licenses also do not give the right to apply this benefit.
Source: https://habr.com/ru/post/194236/
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