Why register software?

On a subject of registration of software wrote more than once, including on Habr's resources. However, it seems to us that updating information on this subject will not be amiss, given the new import substitution opportunities announced by the Government .

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

1. Confirmation of the applicant's exclusive right to 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 bulletin of Rospatent. Materials identifying the software are stored by Rospatent and issued upon request in the form of officially certified copies.

2. Proof of rights at the request of counterparties.

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

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

Software rights should be recorded as intangible assets, software development costs should be capitalized and expensed through depreciation. Intangible assets are accepted for accounting on the basis of a title of protection (certificate) if:

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

In fatal cases, the costs of creating software are written off in the usual manner.

4. Opportunities for tax optimization using intangible assets.

For example, software can be registered to founders or co-authors in certain shares. If they are registered as an individual entrepreneur with a simplified tax system of 6%, the tax burden on the distribution of income is significantly reduced. There are other optimization options through royalties.

5. Settlement of disputes with authors regarding ownership of software rights.

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

6. Successfully resolving disputes with third parties.

If a dispute arises, much depends on the presence and weight of the counterargument. It’s much easier for a judge to refer to your testimony to justify a denial of action or to institute proceedings than to consider the case on the merits.

The registration certificate confirms the priority for the software indicated in it and the deposited materials (source text). In the event of a dispute about copyright infringement, the copyright holder may request official copies of the deposited materials from Rospatent for comparison with counterfeit programs or databases. It will also be easier for him to prove the legitimacy of the ownership of the software by referring to an employment relationship or contract with the specific authors indicated in the application.

7. Fundraising

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 getting a loan secured by intangible assets.