Instructions for the application of the tax benefit provided for by subparagraph 26 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation when acquiring advanced domestic information and telecommunication technologies

Dear colleagues!

Specialists of the Department of Digital Technologies of the Association "StekloSouz" of Russia under the leadership of Andrey Demura prepared instructions for the application of the tax benefit provided for in subparagraph 26 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation) when acquiring advanced domestic information and telecommunication technologies.

According to the amendments adopted to the Tax Code of the Russian Federation by the Federal Law of July 14, 2022 N 323-FZ: “On Amendments to Part Two of the Tax Code of the Russian Federation”, subparagraph 26, paragraph 1, art. 264 of the Tax Code of the Russian Federation provides that from 01.01.2023, the costs associated with the acquisition of the right to use under contracts with the copyright holder (under license and sublicense agreements) computer programs and databases included in the Unified Register of Russian programs for electronic computers and databases data (hereinafter referred to as the Register of Russian Software) related to the field of artificial intelligence can be taken into account in the amount of actual costs using a coefficient of 1.5.

Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of transactions. If the transaction does not contain such conditions and the relationship between income and expenses cannot be determined clearly or is determined indirectly, the expenses are distributed by the taxpayer independently (Article 272 of the Tax Code of the Russian Federation).

To apply the specified coefficient, the organization-buyer of a computer program included in the Register of Russian Software must comply with the following conditions:

1. make changes to the accounting policy for taxation purposes, indicating the accounting for these expenses using a multiplying factor of 1.5.

2. bear the costs associated with acquiring the right to use computer programs and databases included in the Russian Software Register.

3. to add information from the Russian Software Register (registration number, registration date, software class) to the contracts concluded for the purchase of computer programs or indicate a link to the software page on the official website of the Russian Software Register (https://reestr.digital. gov.ru/).

4. In the income tax return, when completing Appendix No. 1 to the declaration (in terms of expenses accounted for for tax purposes by certain categories of taxpayers), the following expense codes must be used:

622 - to reflect the costs associated with the acquisition of the right to use under agreements with the right holder (under license and sublicense agreements) computer programs and databases included in the Register of Russian software related to the field of artificial intelligence (AI), accounted for by the taxpayer using the coefficient 1.5 (subparagraph 26 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation).

Next, we will consider an example with the calculation of the use of this benefit at a conditional container glass manufacturing plant.

The cost of acquiring the right to a computer program under a license agreement with the right holder is 25,000,000 rubles (MES-system for container glass factories AIS "Conveyor 2.0").

The purchasing organization takes into account as part of other expenses 37,500,000 rubles (25,000,000 rubles * 1.5). Thus, the actual present value of a license for a computer program from the Register of Russian Software is 17,500,000 rubles. The savings due to the reduction of the taxable base for the purposes of paying income tax is 7,500,000 rubles, including 2,500,000 rubles savings due to the use of benefits established by subparagraph 26 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation.

This review was prepared with the support of Glass Technologies LLC based on an analysis of the current legislation in the field of taxation, as well as clarifications in accordance with the letters of the Federal Tax Service of Russia dated February 22, 2023 N SD-26-3/3@ "On tax benefits provided upon acquisition and the introduction of advanced domestic information and telecommunication technologies "and the Federal Tax Service of Russia dated 07.03.2023 N SD-4-3 / 2672@" On codes for income tax returns.