Hotline: custom development site

Dear bobos has created the right legal advice blog. While questions are asked in the form of comments to the first post-announcement or individual posts.



The comments are not very convenient, and a separate post for each question is not always needed.



Therefore, I propose to organize and conduct a thematic hotline. You ask a question in the comments of level 1, in the comments of level 2 competent comrades answer. In the comments of the third and subsequent levels we discuss the answer.

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In the course of the discussion, the question and the answers are summarized and are placed in the text of the topic with an indication of the person who asked and answered.



The topic of this hotline is:

Website development to order. Civil law relations, copyright, accounting

Example

Question

I made a website. Who owns the rights? And if I work for my uncle?

Answer

Authorship always belongs to the person who created the work.

If the uncle wrote the TK, the neighbor drew the design, and you wrote the code and launched the site, then the copyright is divided accordingly between you.

The right of authorship is the right to be recognized as the author of the work and the right of the author to the name is inalienable and indescribably. If you have written somewhere that you undertake not to disclose authorship - spit. Waiver of authorship is null and void.

In the case of employment, all property rights are transferred to the employer, unless otherwise specified in the employment or copyright agreement.

If you work for an uncle or in a team, the transfer of individual rights is governed by the copyright agreement or the service agreement.

Another example

Question

How to properly arrange the cost of the site in accounting?

Answer

There are options.



1. Website creation by employees



Depending on the characteristics of the account:

Salary, bonus or payment under a separate contract

If you pay income tax, you can arrange as:

- General running costs

- Major costs

Registration as an intangible asset is possible (Letter of the Ministry of Finance of the Russian Federation of October 22, 2004 No. 07-05-14 / 280)



2. Buying a ready-made “boxed solution”



There should be a license agreement (possibly in the form of an offer).

Costs can be considered as

- Ongoing costs associated with the acquisition of non-exclusive software rights. In accounting, the site appears as "deferred expenses"

- advertising expenses, miscellaneous expenses



3. Ordering the services of a specialized organization

3.1. With the acquisition of exclusive rights



It is important to remember that:

- performance of work is made out by the contract

- Transfer of rights is fixed by the act

- It is necessary to document the useful life of the site

- depreciation deductions are made



Possible accounting as part of intangible assets in accounting and tax accounting according to the same letter



3.2. Without the acquisition of exclusive rights



cm p.2. All the same, except that the contract is not a license, and the "provision of services" or "contract".



4. Order from private individuals (freelancers)



If you pay with electronic money, it will be extremely difficult to make these payments in the accounting department. If an employment / civil contract is concluded, then see item 1 or item 3.2