State benefits for IT companies: true or fiction

  • Tutorial


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 just answer all the questions and the problem disappears by itself.
To begin with, it’s true. Yes friends. The state provides for benefits, but they still need to be managed to get them. No, no, this is not cosmicly complicated and we are not discouraging you. No way! Just the one who is warned is armed.
So, how it is applied in practice and what issues / problems may arise.

Who can apply when?

It is clear that the law cannot give a discount to everyone, and the percentage is also limited. The possibility of reducing insurance premiums to 14% (that is, there may be a lower discount, but no more, and a 14% combination of benefits in the PF, FSS and FFOMS) is provided only if the following conditions are met:

1. Activities
you must carry out any of the following activities:
development and implementation of computer programs, databases on a physical medium or in electronic form via communication channels, regardless of the type of contract and (or) the provision of services (work) on the development, adaptation, modification of computer programs, databases (software and information products) computer technology), installation, testing and maintenance of computer programs, databases.


2. The share of profit from a specific activity
And since you provide services from point 1, then the profit from them should be at least 90% in the sum of all the organization’s income for the specified period.
The validity of the application of reduced tariffs is confirmed by the payer with the data shown in the table
“Calculation of compliance of the conditions for the right to apply a reduced rate of insurance premiums established by part 3 of article 58 of the Federal Law of July 24, 2009 N 212-ФЗ for payers of insurance premiums - organizations that carry out activities in the field of information technology (with the exception of organizations with resident status technical-innovative special economic zone) ”Form 4 of the FSS, as well as additional documents requested for verification of the FSS.
In accordance with paragraph 1 of Art. 248 of the Tax Code of the Russian Federation, 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 and one more important point: very small teams, too, will not be able to get a discount. That is, if you are sitting at home in shorts and you are also sitting another hundred thousand million freelancers, then there will be no discount. 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 year the organization switched to paying insurance premiums at preferential rates, the average number of employees should be at least 7 people.


4. Additional Requirements
Of course, this is not all! To qualify for a benefit, you must meet the three requirements already listed, and also 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.

You can read more about accreditation 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, with respect 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, as well as in the event of deprivation of its 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 is allowed and (or) state accreditation is canceled (part 5 of article 58 of Law No. 212-FZ).


CONCLUSION (RECOMMENDATIONS)
The application of this benefit (despite a clear advantage in terms of finances) is associated with the need to comply with a number of additional conditions. And if you do not follow them, you can crash 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;
  • income from computer programs developed by a third party.




Let us dwell on possible problems in more detail.

Problem No. 1. When checking the source of income, it turns out that the income was received from the implementation of the acquired programs (or under agency agreements).
Applying benefits, it is necessary to carefully approach the documenting of all operations, so that later you do not have to prove in court the source of income and compliance with the established requirements.

Problem number 2. Late accreditation.
For the application of benefits in the reporting period, all conditions must be met, therefore, obtaining accreditation in the middle of the period becomes the reason for the denial of the legality of applying benefits. For instance,
“... In order to receive the established benefit in the reporting periods, payers must confirm the authority to apply the benefit by 03/30/2011, 06/30/2011, and 09/30/2011.
The document on state accreditation of an organization operating in the field of information technology was received on 10/19/2011.
In view of the foregoing, the appellate court concluded that the organization did not have the right to apply a preferential rate in the reporting periods of 2011, since the benefit must be confirmed at the end of the reporting periods ”(see more details on AAC Resolution 13 of October 19, 2012 in case No. A56-21641 / 2012).


Problem number 3. The share of income is less than 90%.
Supervisory authorities zealously evaluate and recount the share of income from permitted activities.

Problem number 4. How to calculate the average number of employees?
These bodies are no less carefully monitored to ensure that you comply with paragraph No. 3. Not a single ruble budget in dishonest hands, comrades!
For instance,
“... a controversial issue is the fulfillment by the Company of the third condition - the average number of employees for the reporting (settlement) period. At the same time, the policyholder defines the average headcount as summing 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): for 10 months or 12 months.
According to paragraph 84.10 of the Guidelines, approved by order of the Federal State Statistics Service of Russia dated 12.11.2008 No. 278, if the organization worked for an incomplete year (the seasonal nature of work or was created after January), then the average number of employees for a year is determined by summing the average number of employees for all months of work of the organization and division the amount received is 12.
Under such circumstances, the Company has not fulfilled the third condition for applying a reduced insurance rate ”(see more in detail Decision on case No. A50-13679 / 2015 of 09.24.2015. AC of the Perm Territory).


Problem number 5. Wrong OKVED!
Lord! If you already decided to apply the 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
“... the USRLE indicates the main type of activity in the field of communications, and not the activities associated with the use of computer and information technologies, the implementation of which a reduced tariff is applied” (see more details Decree 17 AAC in case A50-24398 / 2013) .


Remember that any privilege from the state is fraught with a large number of papers and checks. Compliance with all state requirements in this case is a kind of quality standard. If you are confused with all these pieces of paper, then you can be trusted with anything!
A discount from the state is not a freebie. This is a huge work and a lot of bureaucratic work.


Meet the standards, friends!

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