Undo changes: The Ministry of Finance is thinking how to free Russian IT companies from the new VAT law
On March 30, a meeting was held with the first deputy head of the presidential administration, Vyacheslav Volodin.
As a result, the meeting decided that the bill, which obliges IT companies to pay VAT from January 1, 2017, will not affect Russian developers. During April, the relevant amendments to it will make legislative bodies.
However, according to Klimenko, the Ministry of Finance has not yet been able to offer a mechanism that would allow foreign companies to tax and leave Russian companies without VAT. If you track the location of the tax payer (IT-company), then there is difficulty in checking the company for a foreign origin. After all, both domestic and foreign companies register a legal entity in Russia (for example, an LLC). That is, from a formal point of view (for example, when analyzing payments using automated systems), both companies will be identified as Russian.
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If the draft law were passed in its current form, the Russian developer of operating systems Alt Linux would fall under its operation, its CEO Alexei Smirnov told RBC. Since 2015, due to the fall in the exchange rate of the ruble, domestic developers cannot compete in terms of wages for IT specialists with foreign players, so Russian companies need benefits. “If the bill is now corrected, it will be great,” concludes Smirnov.
In the European Union there is a law that implies that the user pays VAT, for example, in the Google Play application store, at the place of service, says Rambler & Co, director of external communications, Matvey Alekseyev. Companies such as Yandex , Mail.Ru Group , Rambler & Co , and so they pay all the necessary taxes in Russia and are considered Russian, he says.
Alekseev hopes that in Russia it will be possible to build an administration system that will allow taking VAT from electronic services. In particular, the Federal Tax Service will have to determine that a person is in a certain country, his bank card is tied to a Russian bank, and so on. With the help of industry representatives, this mechanism can be worked out, he hopes.
On March 11, Megamind wrote that participants in the Internet industry (among them, Yandex, Mail.ru Group managers, Rambler & Co, VKontakte, Group-IB, Russian Association of Electronic Communications (RAEC) and others) agreed to support The bill, called "tax on Google", only if the preservation of "adequate compensation measures for Russian business."
In their opinion, it is necessary that Russian companies also receive a VAT refund when exporting high-tech services.
At the end of December, the bill was supported by the government “subject to revision, taking into account the comments made.”
In the current version of the document are 12 types of electronic services, which, according to the idea of ​​deputies, should be subject to VAT:
Deputies Andrei Lugovoy (LDPR) and Vladimir Parakhin (Fair Russia), who amended the Tax Code governing the introduction of VAT, believe that this will lead to an increase in budget revenues by 52.8 billion rubles in 2017. This measure was originally aimed primarily at foreign companies selling through their online stores the right of access to software, games and other content.
Innovation of the EU is aimed at eliminating inequalities between European and non-resident companies that supply digital content to consumers in the European Union. The introduction of a new formula for calculating VAT (European VAT) should increase tax revenues to the budgets of EU member states.
The new EU rules apply to all digital content that is acquired in online stores: music and video, e-books, software applications for mobile phones and computer programs. The changes will affect other commercial online services, including also online casinos.
An exception was made only for online stores Google Play and AppStore, selling applications for smartphones. Thus, developers of various applications running on Android and iOS operating systems saved them from increasing tax payments.
But if in Russia the bill is adopted in the current version, the developers of mobile applications and games will find themselves in a losing position. If a Russian company sells a mobile game, it enters into an agreement with a foreign app store. Therefore, even if the game is bought by a Russian user, the company will have to pay twice: the first time on its own, the second - through the application store, explained RAK analyst Karen Ghazaryan to RBC.
The result of such regulation could be an even greater outflow of game and application manufacturers to other jurisdictions, he warned.
Minister of Communications Nikolay Nikiforov, presidential aide Igor Shchegolev, presidential adviser German Klimenko, head of the Federal Tax Service Mikhail Mishustin, chairman of the Duma budget and tax committee Andrei Makarov, chairman of the information policy committee Leonid Levin and others also participated.The theme of the meeting was the discontent of the Russian IT industry regarding the upcoming introduction of VAT for IT companies. Innovation will significantly complicate the already complex life of Russian companies. Herman Klimenko, Presidential Advisor on Internet Development, spoke on behalf of the industry.
As a result, the meeting decided that the bill, which obliges IT companies to pay VAT from January 1, 2017, will not affect Russian developers. During April, the relevant amendments to it will make legislative bodies.
However, according to Klimenko, the Ministry of Finance has not yet been able to offer a mechanism that would allow foreign companies to tax and leave Russian companies without VAT. If you track the location of the tax payer (IT-company), then there is difficulty in checking the company for a foreign origin. After all, both domestic and foreign companies register a legal entity in Russia (for example, an LLC). That is, from a formal point of view (for example, when analyzing payments using automated systems), both companies will be identified as Russian.
')
If the draft law were passed in its current form, the Russian developer of operating systems Alt Linux would fall under its operation, its CEO Alexei Smirnov told RBC. Since 2015, due to the fall in the exchange rate of the ruble, domestic developers cannot compete in terms of wages for IT specialists with foreign players, so Russian companies need benefits. “If the bill is now corrected, it will be great,” concludes Smirnov.
In the European Union there is a law that implies that the user pays VAT, for example, in the Google Play application store, at the place of service, says Rambler & Co, director of external communications, Matvey Alekseyev. Companies such as Yandex , Mail.Ru Group , Rambler & Co , and so they pay all the necessary taxes in Russia and are considered Russian, he says.
Alekseev hopes that in Russia it will be possible to build an administration system that will allow taking VAT from electronic services. In particular, the Federal Tax Service will have to determine that a person is in a certain country, his bank card is tied to a Russian bank, and so on. With the help of industry representatives, this mechanism can be worked out, he hopes.
On March 11, Megamind wrote that participants in the Internet industry (among them, Yandex, Mail.ru Group managers, Rambler & Co, VKontakte, Group-IB, Russian Association of Electronic Communications (RAEC) and others) agreed to support The bill, called "tax on Google", only if the preservation of "adequate compensation measures for Russian business."
In their opinion, it is necessary that Russian companies also receive a VAT refund when exporting high-tech services.
At the end of December, the bill was supported by the government “subject to revision, taking into account the comments made.”
In the current version of the document are 12 types of electronic services, which, according to the idea of ​​deputies, should be subject to VAT:
sales of digital content, digital software, hosting, domain registration, voice services over the Internet, information storage and processing, broadcast TV and radio channels, remote system administration services and remote software support, search systems, advertising and other services to establish contacts and (or) transactions between sellers and buyers.Now, foreign IT companies do not pay VAT, as well as those Russian companies that sell software licenses for personal computers and databases: Apple Store , Google Play , Russian Parallels companies, Kaspersky Lab and others.
Deputies Andrei Lugovoy (LDPR) and Vladimir Parakhin (Fair Russia), who amended the Tax Code governing the introduction of VAT, believe that this will lead to an increase in budget revenues by 52.8 billion rubles in 2017. This measure was originally aimed primarily at foreign companies selling through their online stores the right of access to software, games and other content.
Abroad, taxes on the profits of multinational corporations are called "tax on Google."A year earlier, changes in the tax system started the European Union. However, the EU, unlike Russia, does not condemn anyone. Participants in the Russian IT industry require preferences. Of course, in this case it is profitable for them that their competitors will be taxed.
Innovation of the EU is aimed at eliminating inequalities between European and non-resident companies that supply digital content to consumers in the European Union. The introduction of a new formula for calculating VAT (European VAT) should increase tax revenues to the budgets of EU member states.
The new EU rules apply to all digital content that is acquired in online stores: music and video, e-books, software applications for mobile phones and computer programs. The changes will affect other commercial online services, including also online casinos.
An exception was made only for online stores Google Play and AppStore, selling applications for smartphones. Thus, developers of various applications running on Android and iOS operating systems saved them from increasing tax payments.
But if in Russia the bill is adopted in the current version, the developers of mobile applications and games will find themselves in a losing position. If a Russian company sells a mobile game, it enters into an agreement with a foreign app store. Therefore, even if the game is bought by a Russian user, the company will have to pay twice: the first time on its own, the second - through the application store, explained RAK analyst Karen Ghazaryan to RBC.
The result of such regulation could be an even greater outflow of game and application manufacturers to other jurisdictions, he warned.
Source: https://habr.com/ru/post/299792/
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