Benefits from the state for IT companies: truth or fiction

Perhaps everyone has already heard about the benefits of insurance premiums for IT. Our customers regularly ask about them. We decided to answer once and for all, so that when such questions arise, just give a link to the blog. Or maybe we will just answer all the questions and the problem will disappear by itself.
To begin with, this is true. Yes friends. Benefits by the state are provided, but they still need to manage to get. No, no, this is not cosmically difficult and we do not dissuade you. In no case! Just the one who is warned is armed.
So, how is this applied in practice and what issues / problems may arise.

Who and when can apply?

It is clear that the law cannot give a discount to anyone who wishes, and the percentage is also limited. The possibility of reducing insurance premiums by up to 14% (that is, a smaller discount can be, and more - no, besides 14% - a set of benefits in PF, FSS and FFOMS) is provided only if the following conditions are met:
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1. Activities
You must carry out any of the following activities:

development and implementation of computer programs, databases on a tangible medium or in electronic form via communication channels regardless of the type of contract and (or) the provision of services (works) to develop, adapt, modify computer programs, databases (software and information products computer engineering), installation, testing and maintenance of computer programs, databases.

2. The share of profits from specific activities
And once you provide services from paragraph 1, then the profit from them should be at least 90% in the amount of all the income of the organization for the specified period.
The payer confirms the legality of the application of lower tariffs with the data reflected in the table

“Calculation of compliance with the conditions for the right to apply a lower insurance premium rate, established by part 3 of article 58 of the Federal Law of July 24, 2009 N 212- for payers of insurance premiums - organizations operating in the field of information technology (with the exception of organizations that have resident status Technical Specialized Economic Zone) ”of the FSS Form-4, as well as additional documents requested for FSS verification.
In accordance with paragraph 1 of Art. 248 of the Tax Code, income includes income from the sale of goods (works, services) and property rights and non-operating income.

3. Availability of requirements for the number of employees
Well, one more important moment: very small teams will not be able to get a discount either. That is, if you sit at home in your underpants and you also have another hundred thousand million freelancers sitting with you, there will be no discounts. The state must be official and not less than a certain amount.

The average number of employees is established by the federal executive body authorized in the field of statistics. For the nine months of the year preceding the organization’s transition to paying insurance premiums at reduced rates, the average number of staff must be at least 7 people.

4. Additional requirements
Of course this is not all! In order to qualify for a benefit, you need to meet the three requirements already listed, and also to be accredited.

The procedure for obtaining state accreditation for an organization operating in the field of information technology is established by the Government of the Russian Federation.

More information on accreditation can be read on the website of the Ministry of Communications .

5. Termination of the right to apply benefits
Even if your company meets all these requirements, do not rush to relax: it must meet each of them in the future, otherwise the benefits will no longer apply to you.

If according to the results of the reporting (settlement) period in relation to the specified reporting (settlement) period, the organization does not fulfill at least one condition established by Part 2.1 or 2.2 of Article 57 of this Federal Law, and also in the event of depriving it of state accreditation, such organization shall be deprived of the right to apply preferential insurance premium rates from the beginning of the period in which such a discrepancy was allowed and (or) the state accreditation was canceled (part 5 of article 58 of Law No. 212-).

CONCLUSION (RECOMMENDATIONS)
The use of this benefit (despite a clear advantage in terms of finance) is associated with the need to comply with a number of additional conditions. And if they do not comply, you can miserably fly out of the category of beneficiaries.
In judicial practice, there are already a number of cases in which the use of benefits is disputed in connection with:

• incorrect calculation of the share of income;
• receiving income from computer programs developed by a third party.

More details on possible problems.

Problem number 1. When checking the source of income, it turns out that revenues are derived from the implementation of acquired programs (or under agency contracts).
Applying benefits, you must be very careful in documenting all transactions so that you don’t have to prove to the court the source of income and compliance with the established requirements.

Problem number 2. Late accreditation.
In order to apply benefits in the reporting period, it is necessary to comply with all the conditions, so obtaining accreditation in the middle of the period becomes a reason for denying the application of benefits. For example,

“... To obtain the established benefits in the reporting periods, payers must, before 30.03.2011, until 30.06.2011, and 30.09.2011, confirm the authority to apply the benefits.
The document on state accreditation of an organization operating in the field of information technology was received on October 19, 2011.
In view of the foregoing, the appellate court concluded that the organization does not have the right to apply the preferential tariff in the reporting periods of 2011, since the concession must be confirmed in the reporting periods ”(see details of AAC Resolution 13 of October 19, 2012 on case number A56-21641 / 2012).

Problem number 3. The share of income less than 90%.
The controlling authorities jealously evaluate and recalculate the share of revenues from the permitted activities.

Problem number 4. How to count the average number of employees?
These bodies are no less carefully watching to ensure that you comply with clause No. 3. Not a single ruble of the budget in dishonest hands, comrades!
For example,

“... a controversial issue is the fulfillment by the Company of the third condition - the average number of employees for the reporting (settlement) period. In this case, the policyholder determines the average number as the summation of the average number of employees for 10 months of 2011 (from March to December) and dividing the amount received by the number of months of work in 2011 - 10 months, since the organization was created in March 2011, while the Fund divides amount received for 12 months.
The controversial position between the Company and the Fund is the number of months by which it is necessary to divide the total average number of employees for 10 months of 2011 (from March to December): by 10 months or 12 months.
According to paragraph 84.10 of the Directives, approved by order of Rosstat of Russia of 12.11.2008 No. 278, if the organization worked for an incomplete year (seasonal nature of work or was created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of the organization and division amount received on 12.
Under such circumstances, the Company did not fulfill the third condition for applying the reduced insurance rate ”(see the details in the case decision No. 50-13679 / 2015 of September 24, 2015. AC of the Perm Territory).

Problem number 5. Not the OKVED!
Lord If you have already decided to apply benefits, then take care of the correct type of activity in the documents so that it corresponds to the activity from which income should be received according to 212-FZ.
So, the court in one of the cases indicated

“... In the Unified State Register of Legal Entities, the main activity is specified in the field of communications, and not activities related to the use of computers and information technology, in the exercise of which a reduced tariff is applied” (for more, AAC Resolution 17 in case A50-24398 / 2013) .

Remember that any benefit from the state is fraught with a large number of papers and checks. Compliance with all state requirements in this case is a peculiar quality standard. Well, if you are confused with all these papers, then you can be trusted with anything!
Discount from the state - this is not a freebie. This is a great work and a sea of ​​bureaucratic work.

Meet the standards, friends!