Purchase of foreign software through an accountable employee

According to the Letter of the Ministry of Finance of Russia dated 01.07.2024 N 03-08-05/61104, when a Russian organization acquires from a foreign organization non-exclusive rights to software, the place of sale of which is the territory of the Russian Federation, paid by an accountable person – an employee of the organization, this Russian organization – the buyer is obliged to calculate and pay VAT and profit tax to the budget as a tax agent.