Popular programs do not apply to intangible assets
The vast majority of accounting, warehouse and other programs, regulatory frameworks, antiviruses, as well as electronic reporting services cannot be classified as intangible assets.
The fact is that by purchasing such software, organizations and entrepreneurs do not receive exclusive rights to it. Such rights remain with the developer, and the client receives only a license to use. This is usually clearly stated in the license agreement that is concluded at the time of purchase of the program. The absence of exclusive rights to an object means that one of the conditions for recognizing intangible assets (hereinafter referred to as intangible assets) has not been met. This conclusion follows from paragraph 3 of PBU 14/2007 “Accounting for intangible assets” and from paragraph 3 of Article 257 of the Tax Code of the Russian Federation. Accordingly, in both accounting and tax accounting, the cost of the program must be written off as expenses.
Computer programs as an intangible asset
Computers widely used in business cannot function without software. Computer program in accordance with Art. 1261 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) is a set of data and commands, presented in an objective form, intended for the operation of computers and other computer devices in order to obtain a certain result, including preparatory materials obtained during the development of a computer program and generated by it audiovisual displays.
Computer programs can be expressed in any language and in any form, including source text and object code. If certain conditions are met, computer programs can be taken into account by the organization as objects of intangible assets. We will talk about accounting and tax accounting of such objects and the conditions that must be met in this article.
How to determine useful life
To properly take into account the program, you need to know the period of its use. Most often it is equal to the license validity period. This period is specified in the license agreement, the text of which is presented in the form of a separate document or posted on the packaging.
Another option is possible: the period of use of the program is equal to the validity period of the contract itself.
If the agreement and contract do not mention the term, then it is considered equal to five years. This is stated in paragraph 4 of Article 1235 of the Civil Code.
How to reflect the cost of the program in accounting
Last year and earlier, the cost of software was reflected in the debit of account 97 “Deferred expenses”, and then written off to current costs during the period of use.
Starting from 2011, this option raises certain doubts, since the rules for accounting for deferred expenses (abbreviated as FPR) have changed. According to the new rules, expenses relating to future periods are reflected in the balance sheet in accordance with the conditions for recognizing assets and are subject to write-off in the manner established for writing off the value of assets of this type*. Unfortunately, this formulation does not allow us to draw an unambiguous conclusion on how to reflect the BPR and whether the cost of the program can be attributed to them.
Nevertheless, antiviruses, regulatory frameworks, electronic reporting services and other software must still be taken into account in account 97, because such a requirement was retained in paragraph 39 of PBU 14/2007 “Accounting for intangible assets”. In addition, the programs must be shown as a debit to the off-balance sheet account. There is no suitable off-balance sheet account in the chart of accounts, so you can create one yourself.
In financial statements, the cost of software must be reflected in a new way. If previously the program, like all other BPOs, was shown in the “inventories” line, now it should be placed in the “other current assets” line.
Example 1
On October 31, 2011, the trade organization acquired a license to use the program. The cost of the license is 6,000 rubles, the validity period is 12 months.
The accounting policy stipulates that the company uses off-balance sheet account 015 to account for software.
In October, the accountant made the following entries: DEBIT 015 - 6,000 rubles. – the cost of the license is reflected; DEBIT 97 CREDIT 60 - 6,000 rub. – the cost of the license is taken into account as a deferred expense.
Starting in November, the accountant makes monthly entries: DEBIT 44 CREDIT 97 - 500 rubles. (RUB 6,000: 12 months) – the cost of the license is written off as current expenses.
Thus, for the period from November to December, the accountant wrote off an amount equal to 1,000 rubles on account 97’s credit. (500 + 500).
As of December 31, 2011, the debit of account 97 shows the value of 5,000 rubles. (6,000 - 1,000). This figure will be reflected in the annual balance sheet as part of other current assets.
In October 2012, the cost of the license will be completely written off as operating expenses. Then the following entry will appear in accounting:
LOAN 015 - 6,000 rub. – the cost of the license has been written off.
Software registration
1) The software does not have exclusive rights.
In this case, the costs of purchasing this product are recognized as expenses for ordinary activities. Moreover, according to PBU 10\99, if expenses for the purchase of software were made in one reporting period, but they relate to the next tax reporting period, they are reflected as a separate item in the balance sheet as deferred expenses in account 97 “Deferred expenses” and are written off in equal shares in accordance with period of use of the product.
How to reflect the cost of the program in tax accounting
Companies that apply the general taxation system can take into account the costs of the program when taxing profits (subclause 26, clause 1, article 264 of the Tax Code of the Russian Federation). But the question remains controversial as to how costs should be formed using the accrual method: at a time when purchasing software, or gradually over the period of useful use.
Officials believe that if the license agreement sets a period, then the costs of purchasing software should be taken into account evenly over this period (see letter of the Ministry of Finance of Russia dated 06/07/11 No. 03-03-06/1/331).
However, there is also an opposite point of view. According to it, costs can in any case be written off at a time, since the Tax Code does not contain any prohibitions in this regard. There are many examples in arbitration practice when judges supported this particular position (see, for example, decisions of the FAS Volga District dated 02.16.09 No. A55-9496/2008 and FAS Moscow District dated 09.07.09 No. KA-A40/6263-09) .
In our opinion, it is permissible to immediately include the full cost of the license in expenses. An organization that classifies such costs as indirect has an additional argument. Indeed, in accordance with paragraph 2 of Article 318 of the Tax Code of the Russian Federation, indirect costs are reflected in the period in which they arose.
Companies using the cash method can write off program costs as a lump sum without hesitation. The same applies to the “simplified” ones (they take into account these costs on the basis of subparagraph 19 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation).
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Accounting for computer programs
Nothing complicated.
First of all, let us dwell in more detail on the provisions of the Civil Code of the Russian Federation relating to computer programs. Copyrights for all types of computer programs (including operating systems and software products) are protected in the same way as copyrights for works of literature, which is established by what we have already mentioned Art. 1261 Civil Code of the Russian Federation.
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Copyright according to Art. 1255 of the Civil Code of the Russian Federation are intellectual rights to works of science, literature and art. The author of a work, therefore, the author of a computer program, has the exclusive right to the work, the right of authorship, the author’s right to a name, to the inviolability of the work, as well as the right to publish the work.
Along with the listed rights, the author, in cases provided for by the Civil Code of the Russian Federation, also has other rights, including the right to remuneration for the use of a work of service. The author of a computer program is the citizen whose creative work the program was created, as follows from Art. 1257 of the Civil Code of the Russian Federation, to objects of copyright on the basis of Art.
1259 of the Civil Code of the Russian Federation also includes computer programs, which, as we have already said, are protected as literary works. During the period of validity of the exclusive right to a computer program, the copyright holder, guided by Art. 1262 of the Civil Code of the Russian Federation, may, at his own request, register the program with the federal executive body for intellectual property.
Only programs that contain information constituting state secrets are not subject to registration. The application for registration must relate to one program. After checking all submitted documents and materials, the computer program is registered, entered into the Register of Computer Programs, and the applicant is issued a certificate of state registration.
The procedure for state registration of computer programs is approved by Order of the Ministry of Education and Science of the Russian Federation dated October 29, 2008 N 324 “On approval of the Administrative Regulations for the execution by the Federal Service for Intellectual Property, Patents and Trademarks of the state function of organizing the acceptance of applications for state registration of programs for electronic computers and applications for state registration of a database, their consideration and issuance in the prescribed manner of certificates of state registration of a computer program or database.”
The form of the certificate of registration of a computer program is given in Appendix No. 6 to the above-mentioned document. Agreements on the alienation of the exclusive right to registered computer programs and the transfer of the exclusive right to such a program to other persons without an agreement are subject to state registration, as defined in paragraph 5 of Art. 1262 of the Civil Code of the Russian Federation.
Information about a change in the copyright holder is also entered into the Register of Computer Programs and published in official bulletins. The rules for state registration of agreements on the disposal of the exclusive right to a computer program and the transfer without an agreement of the exclusive right to a computer program are approved by the Decree of the Government of the Russian Federation of December 24, 2008. N 1020.
- for consideration of an application for official registration of a computer program - 720 rubles; - for entering into the Register of Computer Programs information about the official registration of a computer program at the request of an organization - 270 rubles; - for issuing a certificate of official registration of a computer program - 180 RUB; - for registration of an agreement on the complete transfer of exclusive (property) rights to a computer program - 675 RUB; - for registration of an agreement on the partial transfer of exclusive (property) rights to a computer program - 450 RUB.
In order for an organization to take into account a computer program as an object of intangible assets (hereinafter referred to as intangible assets), certain conditions established by clause 3 of the Accounting Regulations “Accounting for Intangible Assets” PBU 14/2007, approved by the Order of the Ministry of Finance of Russia dated December 27, must be met. 2007
N 153n (hereinafter - PBU 14/2007): - the program is capable of bringing economic benefits to the organization in the future, and this condition is considered fulfilled if the computer program is intended for use in the organization’s activities. Please note that PBU 14/2007 does not require the mandatory use of a computer program by an organization, it only must be intended for use;
— the organization has the right to receive economic benefits that the program is capable of bringing in the future. To fulfill this condition, it is necessary to have security or other documents confirming the existence of the program and the organization’s exclusive rights to it. The exclusive right to a computer program is certified, as we said above, by a certificate of registration of the computer program (if it is registered).
An organization can acquire an exclusive right to a computer program on the basis of an agreement on the alienation of the exclusive right. Under an agreement on the alienation of the exclusive right to a work, in this case to a computer program, the author or other copyright holder transfers or undertakes to transfer his exclusive right to the computer program in full to the acquirer of such rights, as follows from Art. 1285 of the Civil Code of the Russian Federation.
According to the provisions of Art. 1234 of the Civil Code of the Russian Federation, which establishes the general provisions of an agreement on the alienation of an exclusive right, the agreement must be concluded in writing and is subject to state registration, if such registration is provided for by the Civil Code of the Russian Federation. Failure to comply with the written form of the contract or the registration requirement entails the invalidity of the contract.
The contract must provide for remuneration or the procedure for determining it, if the contract is not intended to be gratuitous. If there is no provision in the compensation agreement on the amount of remuneration or the procedure for determining it, the agreement is also considered not concluded. The exclusive right to a computer program passes from the copyright holder to the acquirer at the time of conclusion of the agreement, unless otherwise provided by the parties.
If the agreement is subject to state registration, the exclusive right passes to the acquirer at the time of state registration of the agreement; - the possibility of separating or separating (identifying) a computer program from other assets. - the program is intended for use for a long time, that is, a useful life of more than 12 months or normal operating cycle if it exceeds 12 months.
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PBU 14/2007 distinguishes two categories of intangible assets - with a definite and indefinite useful life. The useful life of a computer program is determined based on the validity period of the organization's rights to it, if such a period can be determined; - the organization does not intend to sell the computer program within 12 months or the normal operating cycle if it exceeds 12 months;
- the actual (initial) cost of the program can be reliably determined. The procedure for forming the actual (initial) cost depends on the method of receipt of the computer program by the organization and is determined in accordance with Section. II PBU 14/2007. The most common ways of obtaining computer programs are their creation and purchase for a fee.
Since computer programs are subject to protection as literary works, they can be created under a copyright agreement concluded with an individual. According to the author's order agreement in accordance with Art. 1288 of the Civil Code of the Russian Federation, the author undertakes, at the request of the customer, to create a work stipulated by the contract on a tangible medium or in another form.
When determining the subject of the author's order agreement, it is necessary to take into account the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 27, 2006 N 2039/06 in case No. A56-10018/2005, which states that the author's order agreement is considered concluded if the subject of the agreement is specified to the maximum extent possible specifically.
Thus, in the author's order agreement it is necessary to specify the parameters of the computer program being created as precisely as possible, otherwise there is a risk of recognizing such an agreement as not concluded due to the parties' failure to agree on an essential condition regarding its subject matter. The author's order agreement in accordance with paragraph.
Intangible assets for the purpose of calculating corporate income tax are the results of intellectual activity acquired and (or) created by the taxpayer and other objects of intellectual property (exclusive rights to them) used in the activities of the organization for a long time (lasting more than 12 months).
To recognize an intangible asset, it is necessary to have the ability to bring economic benefits (income) to the taxpayer, as well as the presence of properly executed documents confirming the existence of the intangible asset itself and (or) the taxpayer’s exclusive right to the results of intellectual activity (including a patent, certificate, other security documents, agreement for the assignment (acquisition) of a patent, trademark).
Intangible assets, in particular, include the exclusive rights of the author and other copyright holder to use a computer program. The initial cost of depreciable intangible assets is determined as the sum of the costs of their acquisition (creation) and bringing them to a state in which they are suitable for use, excluding VAT and excise taxes , except for cases provided for by the Tax Code of the Russian Federation.
As noted in the Letter of the Federal Tax Service of Russia for Moscow dated January 11, 2009 N 19-12/000121, the costs of creating and implementing software incurred in the period before its entry into commercial operation will form the initial cost of an intangible asset in the form of an exclusive rights to the created software.
Costs associated with technical support of the program after its introduction into commercial operation are taken into account for profit tax purposes, taking into account the provisions of Art. Art. 252 and 272 of the Tax Code of the Russian Federation. Based on clause 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed among depreciation groups in accordance with its useful life.
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The useful life is recognized as the period during which the asset's intangible asset serves to fulfill the goals of the taxpayer's activities. Thus, the costs of creating an intangible product - a computer program - are taken into account for profit tax purposes after the corresponding completion of work on the creation of this asset and its commissioning, what is said in the Letter of the Federal Tax Service of Russia for the city.
Moscow dated October 8, 2008 N 20-12/094136. Determination of the useful life of an intangible asset in accordance with clause 2 of Art. 258 of the Tax Code of the Russian Federation is carried out based on the validity period of the patent, certificate and (or) other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state, as well as based on the useful life of the intangible assets stipulated by the relevant agreements.
For intangible assets for which it is impossible to determine the useful life, depreciation rates are established based on a useful life equal to 10 years (but not more than the period of activity of the taxpayer). Consequently, the costs of acquiring the exclusive right of the author and other copyright holder to use a computer program must be taken into account as expenses for income tax purposes during the useful life of the above exclusive right, if such a period can be determined, or within 10 years.
We draw the readers' attention to Letter of the Ministry of Finance of Russia dated March 26, 2009 N 03-03-06/1/192, which notes that for the copyright holder organization, computer programs created for provision to third parties are goods and are not depreciated as intangible assets. Copyright holders depreciate only those intangible assets that they use for their own needs.
An analysis of the articles of the Tax Code of the Russian Federation shows that the costs of purchasing computer programs are included in other costs associated with production and sales. In particular, paragraphs. 26 clause 1 art. 264 of the Tax Code of the Russian Federation establishes that other taxpayer expenses associated with production and sales include, in particular, expenses for the acquisition of exclusive rights to computer programs worth less than 20,000 rubles.
and updating computer programs and databases. In accordance with paragraphs. 8 paragraph 2 art. 256 of the Tax Code of the Russian Federation, acquired rights to the results of intellectual activity and other objects of intellectual property are not subject to amortization if, under an agreement for the acquisition of rights, payment must be made in periodic payments during the validity period of the specified agreement.
Difference between tax and accounting
If in accounting the costs of the program are taken into account as part of the RBP, and in tax accounting they are written off in full upon purchase, a taxable temporary difference arises. It, in turn, gives rise to a deferred tax liability, which should be accounted for in account 77 of the same name.
Example 2
On November 30, 2011, the production company acquired a license to use the program. The cost of the license is 4,800 rubles, the validity period is 24 months.
In accounting, the license is reflected as a deferred expense; in tax accounting, it is immediately written off as an expense.
In November, the accountant made the following entries:
DEBIT 97 CREDIT 60 - 4,800 rub. – the cost of the license is taken into account as a deferred expense; DEBIT 68 subaccount “Income Tax” CREDIT 77 - 960 rub. (RUB 4,800 x 20%) – deferred tax liability is reflected.
Starting in December, the accountant makes monthly entries:
DEBIT 20 CREDIT 97 - 200 rub. (RUB 4,800: 24 months) – the cost of the license is written off as current expenses; DEBIT 77 CREDIT subaccount 68 “Income tax” - 40 rubles. (RUB 200 x 20%) – the deferred tax liability is partially repaid.
Thus, the deferred tax liability will be finally settled in the period of write-off of the RBP, that is, in November 2013.
Tax accounting
For profit tax purposes, the exclusive right of the copyright holder to use a computer program is recognized as an intangible property subject to the following conditions (clause 3 of Article 257 of the Tax Code of the Russian Federation):
- the intellectual property object is planned to be used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time (over 12 months);
- the object is capable of bringing economic benefits (income) to the taxpayer;
- there are available properly executed documents confirming the existence of the intangible asset itself and (or) the taxpayer’s exclusive right to the results of intellectual activity (including patents, certificates, other documents of protection, agreement of assignment (acquisition) of a patent, trademark).
Write-off of expenses for the acquisition of intangible assets recognized in accordance with the provisions of Chapter. 25 of the Tax Code of the Russian Federation with depreciable property is carried out depending on the procedure for their payment under the agreement for the acquisition of the asset. According to paragraph 3 of Art. 1234 of the Civil Code of the Russian Federation, under an agreement on the alienation of an exclusive right, the acquirer undertakes to pay the right holder the remuneration provided for in the agreement, unless otherwise specified in the agreement.
If the compensation agreement on the alienation of an exclusive right does not contain a provision on the amount of remuneration or the procedure for determining it, the agreement is considered not concluded. At the same time, the rules for determining the price provided for in paragraph 3 of Art. 424 Civil Code of the Russian Federation {amp}lt;7{amp}gt;, do not apply. Thus, the procedure for paying remuneration must be established by the agreement on the alienation of the exclusive right.
The costs of acquiring depreciable intangible assets and bringing them to a state in which they are suitable for use (initial cost) are included in tax expenses gradually as depreciation is calculated. However, there is an exception: acquired rights to the results of intellectual activity and other objects of intellectual property are not subject to depreciation if, under an agreement for the acquisition of these rights, payment must be made in periodic payments during the validity period of the specified agreement (clause 8, paragraph 2, article 256 of the Tax Code of the Russian Federation) .
In this case, periodic payments for the use of the relevant rights are taken into account as part of other expenses associated with production and sales, on the basis of paragraphs. 37 clause 1 art. 264 Tax Code of the Russian Federation. Please note: this exception does not apply to the situation where the contract for the alienation of an exclusive right provides for payment by installments.
In addition, other costs associated with production and sales include the costs of acquiring exclusive rights to computer programs worth less than 20,000 rubles. (Clause 26, Clause 1, Article 264 of the Tax Code of the Russian Federation). As for the procedure for accounting for expenses for the acquisition of exclusive rights to computer programs, the value of which ranges from 20,000 to 40,000 rubles, there is uncertainty about it today {amp}lt;8{amp}gt;.
If a computer program meets the conditions for its recognition as a depreciable intangible asset for which depreciation is charged, its useful life must be established on the date of putting the object into operation. In tax accounting, this period is the period during which the intangible asset serves to fulfill the goals of the taxpayer’s activities (clause 1 of Article 258 of the Tax Code of the Russian Federation). According to paragraph 2 of this article, the useful life of an intangible asset is determined based on:
- from the validity period of a patent, certificate or from other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state;
- from the useful life of intangible assets stipulated by the relevant agreements.
If it is impossible to determine the useful life of intangible assets, depreciation rates are established based on a useful life of 10 years, but not more than the period of activity of the taxpayer. In addition, as for intangible assets in the form of an exclusive right to use a computer program, then according to it the taxpayer from 01.01.
Let's imagine a situation: the exclusive right to use a computer program was acquired simultaneously with the computer. In this case, expenses associated with the acquisition of a fixed asset do not increase the cost of intangible assets, but are taken into account in the prescribed manner (Letter of the Federal Tax Service for Moscow dated May 19, 2009 N 16-15/049826).
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Computer programs to which an organization does not have exclusive rights are not included in intangible assets for profit tax purposes, as in accounting. When determining the tax base for income tax, expenses associated with the acquisition of rights to use computer programs under agreements concluded with copyright holders (licensing agreements) are included in other expenses associated with production and sales (clause 26, clause 1, art. 264 of the Tax Code of the Russian Federation).
When recognizing expenses using the accrual method, the rules established by Art. 272 of the Tax Code of the Russian Federation. According to the general rule (clause 1), expenses are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and other forms of payment. This may be the period in which expenses arise based on the terms of the transaction.
If the transaction does not contain such conditions, and the connection between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently. Moreover, if the terms of the agreement provide for the receipt of income over more than one reporting period and the stage-by-stage delivery of goods (work, services) is not established, expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.
- settlement date in accordance with the terms of concluded agreements;
- the date of presentation to the taxpayer of documents serving as the basis for making calculations;
- the last date of the reporting (tax) period.
Based on this special rule, the judges conclude (with which the author agrees) that the costs of acquiring the right to use the software (if paid in a fixed one-time payment) are taken into account for profit tax purposes at a time (and regardless of whether the validity period of the license agreement is established) . Let's give examples.
The judges of the Federal Antimonopoly Service of the Moscow Region (Resolution dated 01.09.2011 N KA-A40/9214-11) were faced with the following claims from the tax authority: the company underestimated the tax base for income tax due to the one-time inclusion of expenses for the purchase of software as expenses that reduce the tax base . The arbitrators found that the company did not acquire exclusive rights to the software and the contracts did not establish a period for using computer programs.
In their opinion, the date of implementation of these expenses is the date of settlements in accordance with the terms of concluded agreements or the date of presentation to the taxpayer of documents serving as the basis for making settlements. The company rightfully reflected the costs of acquiring non-exclusive rights to use computer programs and databases as part of other costs associated with production and sales, at a time at the time of their occurrence in accordance with paragraphs. 3 paragraph 7 art. 272 of the Tax Code of the Russian Federation.
The arbitrators emphasized: based on the provisions of Art. Art. 256, 257 of the Tax Code of the Russian Federation, the costs of creating or purchasing a software product cannot be written off at a time only when acquiring exclusive rights to this product, which are subject to accounting for profit tax purposes by calculating depreciation.
FAS NWO, in Resolution No. A56-52065/2010 dated 08/09/2011, found that the company acquired software products with the right to use the software. The agreements do not provide for a phased transfer of rights to controversial software products; the acquisition of rights to use software products is a one-time transaction that sets specific deadlines for its execution (delivery time and payment terms, including payment procedures that provide for prepayment or payment after transfer of the software).
The term of use of purchased computer software products is not established by contracts. The judges decided: the company, when including the disputed costs as expenses on the basis of paragraph 1, paragraphs. 3 paragraph 7 art. 272 of the Tax Code of the Russian Federation rightfully proceeded from the principle of recognizing expenses in the period in which they arise. At the same time, the tax inspectorate’s reference to the fact that the company’s expenses for acquiring the rights to use computer software products cannot reduce the income received at a time was rejected, since the order “On the calculation of depreciation on a software product and its further write-off” the applicant determined the useful life of the software products.
The fact that the company has established the useful life of the controversial software products for accounting purposes does not deprive it of the right to include their cost in income tax expenses at a time, since the tax base for this tax is determined on the basis of tax and not accounting .
Installation, customization and cloud services costs
Taxpayers who are on a common system have the right to take into account the costs of installation, adaptation, updating, fees for calling a specialist and other similar amounts when determining the tax base. The Russian Ministry of Finance shares the same opinion (see, for example, letter No. 03-03-06/1/826 dated November 27, 2007 and letter No. 03-11-04/2/100 dated April 12, 2007).
With a simplified system, such costs can also be taken into account when determining the taxable base. Subclause 19 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation states that expenses include amounts associated with the acquisition of the right to use computer programs, databases, and update costs. In our opinion, the cost of installation, adaptation and other related expenses are associated with the acquisition of a license, so they can be taken into account when taxing profits.
Let us add that in recent years the so-called “cloud” technologies have become very popular. Those who used them do not install the software on their computer. Instead, users go to the developer’s server and perform all the necessary operations there. The source data and calculation results are stored on the developer's server. This technology is also called “thin client”. The most famous example of this is the system for sending electronic reporting “Kontur-Extern”, as well as other services of the SKB Kontur company - a web service for calculating wages, salary taxes and contributions “Eureka”, a reference and legal web service “Normative”, web service for entrepreneurs and LLCs using special Elba modes, etc.
Payment for cloud or web services is nothing more than the costs associated with acquiring the right to use computer programs. Consequently, they can be taken into account in both the general and simplified taxation systems.
If the program was purchased online
Often the right to use the program is purchased on the Internet. The buyer transfers money and in return receives an activation code, with which he downloads the software to his computer. Before installation, the client reads the text of the license agreement, presented in electronic form, and, using a special option, confirms his agreement with its terms. At the same time, the buyer does not have a “paper” agreement, act or other documents.
In such a situation, will it be possible to write off the cost of the license as an expense? We believe that it will not succeed, since there is no documentary evidence, and the conditions for recognizing expenses set out in Article 252 of the Tax Code of the Russian Federation are not met. The only way out is to ask the developer to send a “paper” version of the license agreement. In addition, it is better to pay for the license not from a mobile phone or from an electronic wallet, but from a regular bank account. Then, during the inspection, you can present the inspector with a payment order that is familiar to him, which, most likely, will allow him to avoid claims. Officials also come to similar conclusions (see, for example, letter of the Ministry of Finance of Russia dated September 28, 2011 No. 03-03-06/1/596).
*New edition of clause 65 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
