Why register software?

On the registration of software they wrote more than once, including on the resources of Habr. However, updating the information on this issue, it seems to us, will not be superfluous, taking into account the new import substitution opportunities announced by the Government.

So, the state registration of programs and databases in Rospatent is required for:

1. Proof of ownership of the exclusive right to the software by an official document.

Based on the results of state registration, a certificate is issued. In addition, an entry is made about rights in the state register of programs and databases, registration information is published in the Rospatent bulletin. Software identifying materials are stored by Rospatent and are issued on request in the form of officially certified copies.
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2. Proof of rights at the request of counterparties.

A very urgent task in connection with import substitution. When participating in a tender for concluding a government contract or for a tender of large companies with state participation, the certificate of Rospatent will confirm the ownership of the rights to the Russian copyright holder.

3. The correct reflection of the cost of creating software in the accounting and tax accounting of companies on DOS.

Rights to software should be recorded as intangible assets, the costs of creating software should be capitalized and expensed through depreciation. Intangible assets are accepted for accounting on the basis of a security document (certificate) if:

• the copyright holder applies the general taxation system
• the copyright holder has created or acquired the exclusive right to software
• The software is intended to be used by the copyright holder over 12 months,
• the initial cost of rights is more than 40,000 rubles,
• Software is able to bring economic benefits (income) to the taxpayer,
• software rights are documented.

In these cases, the costs of creating software are written off in the usual way.

4. The possibility of optimizing taxes using IA.

For example, software can be registered to founders or co-authors in certain shares. In the case of their registration as a PI with a simplified taxation system of 6%, the tax burden on income distribution is significantly reduced. There are other options for optimization through royalties.

5. Resolving disputes with the authors on the ownership of software rights.

In the application for registration of the software, the authors confirm with their signature the correctness of the information submitted (that the copyright holder is the applicant, the program is an official work, etc.). The application is accompanied by a printout of the original text, confirming the composition of the software at the date of registration.

6. Successful resolution of disputes with third parties.

In the event of a dispute, much depends on the presence and weight of the counter argument. It is much easier for a judge to refer to your testimony to substantiate the refusal of a lawsuit or to initiate a case than to consider the case on the merits.

The certificate of registration confirms the priority of the software and deposited materials indicated in it (source code). In the case of disputes about copyright infringement, the right holder may request in Rospatent official copies of the deposited materials for comparison with counterfeit programs or databases. It will also be easier for him to prove the legality of owning the software by referring to an employment relationship or contracts with specific authors indicated in the application.

7. Attracting funding

It is clear that in order to receive investments it is necessary to confirm that you really own intellectual property. It happens, and banks do not mind to get a loan secured by IA.