Uproschennoe tax-oblozhenye for IT-companies

The Law of Ukraine “On Amendments to Chapter XX« Transitional Provisions “of the Tax Code of Ukraine regarding the features of taxation of software industry”, which came into force on August 3, 2012, establishes two types of tax incentives for the IT sector – it quits VAT and reducing the corporate tax rate.
Let us consider each of them:
I. In the period from January 1, 2013 to January 1, 2023 are exempt from VAT transactions for the supply of software products.
to software products owned:
  1. The results of computer programming in the form:
  • operating system,
  • computer program (system, application, entertainment and / or educational);
  • components of computer software;
  • Internet sites;
  • online services;
2. cryptographic protection of information (including electronic keys)
II. In the period from 1 January 2013 until 1 January 2023 the tax rate on profits from activities in the software industry for business software industry is 5%.
Get certificate will IT entrepreneurs who over the past four consecutive quarters meet the following criteria:
1) the share of income from types of IT activities is at least 70% of the proceeds of all economic activity in the sale of goods, performance of works, rendering of services;
2) the original value of fixed assets and / or intangible assets of more than 50 minimum wage established by law as of January 1 of the reporting (tax) year;
3) the entity is no tax debt;
4) on the subject of the court has not taken the decision to declare the debtor bankrupt.
For newly established IT entrepreneurs who operate for at least 2 full quarters to the date of submission of the registration application is allowed to determine the eligibility criteria to apply indicators of economic activity for the period of the actual activity of the subject.
tumors are not considered entities that were formed by reorganization (merger, accession, division, separation, transformation), privatization and corporatization.
The types of economic activities from the sale of goods, works and services in the software industry, which entitles you to use the features of taxation are:
4) management activities of the computer equipment, including the provision of local management and business clients computer systems and data processing and other related services, operating on the long-term (permanent) based data processing facilities belonging other users;
From the first day of the month following the roster IT pryyemets can use the special tax regime.
However, it should be remembered that the records of income and expenses associated with obtaining profit from IT dlnosti kept separate from other records.
Thus, the amount of depreciation of the fixed assets used to produce income that is taxed at a reduced rate does not take into account other types of costs.

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