Given the current economic and political situation, government agencies are increasingly taking various measures to support business entities, including organizations operating in the field of information technology.

At the time of writing this material, 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. In order to pass accreditation, an organization must carry out the types of activities provided for by the Regulations on State Accreditation of Russian Organizations [3] , the main ones are:

  • Manufacture of means of information protection;
  • Sale, publication of software;
  • Publishing, advertising, activities of news agencies;
  • Retail trade via the Internet;
  • Activities of cinemas and film clubs, activities in the field of radio and television broadcasting;
  • Software development, planning, design of computer systems, their preparation for operation;
  • Management of computer equipment and systems;
  • Data processing, creation and use of databases and information resources;
  • Activity of web portals;
  • Vocational training.

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 is more than 30 percent of all income of the organization for the corresponding period [4] ;
  2. the salary of employees must be no less than the average monthly accrued salary in the Russian Federation or in the constituent entity of the Russian Federation [5] .
  3. the official website of the company contains information about the activities carried out by this organization in the field of information technology [6] .
  4. agree to the disclosure of information that constitutes a tax secret.

A company may be refused accreditation if at least half of it belongs to the state, and also if the company has debts in taxes and insurance premiums in the amount of more than three thousand rubles [7] .

In order to obtain accreditation, the applicant shall apply to the Russian Ministry of Digital Development [8] . 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 [9] .

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 [10] .

  • [1] Clause 1.15, Article 284 of the Tax Code of the Russian Federation.
  • [2] Subclause 3, Clause 1 of 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] Subclause C, Clause 4 of the Regulations on State Accreditation of Organizations Operating in the Field of Information Technology.
  • [5] Subclause B, Clause 4 of the Regulations on State Accreditation of Organizations Operating in the Field of Information Technology.
  • [6] Subclause D, Clause 4 of the Regulations on State Accreditation of Organizations Operating in the Field of Information Technology.
  • [7] Clause 17 of the Regulations on State Accreditation of Organizations Operating in the Field of Information Technology.
  • [8] Clause 3 of the Regulations on State Accreditation of Organizations Operating in the Field of Information Technology.
  • [9] Clause 10 of the Regulations on State Accreditation of Organizations Operating in the Field of Information Technology
  • [10] Clause 12 of the Regulations on State Accreditation of Organizations Operating in the Field of Information Technology

Documents:

Konsu Services