Hotline: custom website development

Dear bobos has created the right Legal Advice blog. So far, questions are being asked in the form of comments on the first post-announcement or in individual posts.

The comments are not very convenient, and a separate post for each question is not always needed.

Therefore, I propose to organize and conduct a thematic hotline. You ask a question in the comments of level 1, competent comrades answer in the comments of level 2 . In the comments of the third and subsequent levels we discuss the answer.

In the course of the discussion, the question and answers are summarized and with the indication of the questioner and the respondent are placed in the text of the topic.

The theme of this hotline is:

Custom website development. Civil law relations, copyright, accounting

Example
Question

I made a website. Who owns the rights? And if I work for an uncle?

Answer

Authorship always belongs to the person who created the work.
If the uncle wrote the TK, the neighbor drew the design, and you wrote the code and launched the site, then copyright is appropriately divided between you.
The right of authorship - the right to be recognized as the author of a work and the right of the author to a name - is inalienable and non-transferable. If you wrote somewhere that you undertake not to disclose authorship - spit. A waiver of copyright is void.
In the case of employment, all property rights shall be transferred to the employer, unless otherwise specified in the employment or copyright agreement.
If you work for an uncle or in a team, the transfer of certain rights is governed by the copyright agreement or service agreement

Another example
Question

How to properly register the costs of a site in accounting?

Answer

There are options.

1. Creation of the site by employees

Depending on the accounting features:
Salary, bonus or payment under a separate contract
If you pay income tax, you can apply as:
- General business expenses
- Basic costs Registration is
possible as an intangible asset (Letter from the Ministry of Finance of the Russian Federation dated October 22, 2004 No. 07-05-14 / 280)

2. Purchase of a ready-made “boxed solution”

There must be a license agreement (possibly in the form of an offer).
Costs can be taken into account as
- current expenses associated with the acquisition of non-exclusive rights to software. In accounting, the site appears as “deferred expenses”
- advertising costs, other expenses

3. Ordering services of a specialized organization
3.1. With the acquisition of exclusive rights

it is important to remember that:
- the execution of works executed contract
- Transfer of rights fixed by the act
- is necessary to document the useful life of the site
- Perform depreciation

possible accounting as intangible assets in accounting and tax accounting in accordance with the same letters

3.2. Without acquiring exclusive rights,

see clause 2. All the same, with the exception that the contract is not licensed, but of “provision of services” or “contract”.

4. Ordering from individuals (freelancers)

If you pay by electronic money, it will be extremely difficult to make these payments in accounting. If an employment / civil contract is concluded, then see clause 1 or clause 3.2