In 2022, government authorities are increasingly taking various measures to support business entities, including organizations operating in the field of information technology. To receive support, companies often need to go through additional procedures (accreditation, inclusion in the register, etc.).

At the time of writing, the following measures have already been taken to support IT companies:

  1. possibility to apply a reduced income tax rate [1] ;
  2. possibility to pay insurance premiums at reduced rates [2] .

One of the fundamental criteria for obtaining state support for IT companies is their accreditation. Russian organizations of any legal form may apply for state accreditation. To be accredited, an organization shall carry out at least one of the following activities [3] :

  • development and implementation of developed programs for electronic computers (hereinafter, the computers), databases on a material carrier or in the form of an electronic document through communication channels, regardless of the type of contract;
  • provision of services (performance of works) for the development, adaptation, modification of computer programs, databases (software and information products of computer technology), installation, testing and maintenance of computer programs, databases.

In addition to the specified conditions, in order to obtain the right to apply a reduced income tax rate and reduced insurance premium rates, an organization must additionally meet the following requirements:

  1. the share of income from activities in the field of information technology shall at least 90 percent of all income of the organization for the relevant period [4] ;
  2. the average staffing number of employees (average number of employees) for the same period shall be at least 7 people [5] .

In order to obtain accreditation, the applicant shall apply to the Russian Ministry of Digital Development [6] . The state service for accreditation of organizations is provided in electronic form. An automatically completed application on the public services portal shall be signed by the head of the organization or other authorized person.

The decision on state accreditation or refusal thereof shall be made on the basis of whether the activities of the organization comply with the one specified in Clause 4 of the Regulations (Clause 2 of the Rules). The accrediting body shall check this compliance by sending requests within the system of interdepartmental electronic interaction [7] . The following codes as per the Russian National Classifier of Types of Economic Activity (OKVED) are the most suitable for the required types of activities:

  • 01 “Development of computer software”;
  • 02 “Consultative activity and work in the field of computer technologies”;
  • 02.1 “Planning and designing of computer systems”;
  • 02.4 “Activities for preparing computer systems for operation”;
  • 03.13 “Computer systems maintenance activities”;
  • 09 “Other activities related to the use of computers and information technologies”;
  • 11.1 “Activities for the creation and use of databases and information resources”.

If the Unified State Register of Legal Entities does not contain the required codes in the information about your organization, we recommend making changes to the register. State accreditation and issuance of an extract from the register of accredited organizations shall be carried out within 1 business day without charging a fee [8] .

  • [1] Clause 1.15, Article 284 of the Tax Code of the Russian Federation.
  • [2] Subclause 3, Clause 1, Article 427 of the Tax Code of the Russian Federation.
  • [3] Clause 4 of the Regulations on State Accreditation of Organizations Operating in the Field of Information Technology.
  • [4] Clause 1.15, Article 284; paragraphs 4, 8, Clause 5, Article 427 of the Tax Code of the Russian Federation.
  • [5] Clause 1.15, Article 284; paragraphs 5, 9, Clause 5, Article 427 of the Tax Code of the Russian Federation.
  • [6] Clause 3 of the Regulations on State Accreditation of Organizations Operating in the Field of Information Technology.
  • [7] Clause 10 of the Regulations on State Accreditation of Organizations Operating in the Field of Information Technology
  • [8] Clause 12 of the Regulations on State Accreditation of Organizations Operating in the Field of Information Technology

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