New rules for accreditation of IT companies. Criteria for obtaining accreditation.
The Government of the Russian Federation has provided IT companies with a number of benefits in order to counteract anti-Russian sanctions. For their application, state accreditation is required according to the new rules set forth in the Regulation, which was approved by GD No. 1729 of September 30, 2022, which was previously declared invalid.
Now the Ministry of Digital Development needs to approve a new, wider list of activities in the field of information technology within a month, and within two more - to develop regulations for the provision of the relevant public service.
The Regulation lists the criteria for obtaining accreditation:
the main OKVED must be included in the list of OKVED from Appendix 1;
the organization must not be a credit institution, municipal or state institution, have tax debts of more than 3,000 rubles, have a director with a criminal record, etc. A full list of criteria that a company must not meet is given in paragraph 17;
the company must publish information about activities in the IT field on the official resource;
the organization must agree to the recognition of publicly available information about the enterprise, which is usually classified as a tax secret;
the presence of a certain share of income from activities in the field of information technology;
a certain amount of payments made to employees.
Accreditation is granted in three cases, subject to a certain ratio of these criteria.
The first option, which takes into account the average monthly payments to employees:
the main OKVED is included in the list from Appendix 1;
information about activities in the IT field is published on the resource;
the share of revenue for the previous year from IT activities is at least 30% of the total;
the average amount of payments to employees per month corresponds to the average monthly salary in Russia or a constituent entity of the Russian Federation.
The second option, which does not take into account the average amount of payments to employees:
the main OKVED is in the list from Appendix 1;
information about activities in the field of information technology is published on the official resource;
the company has the rights to the software included in the register of Russian software and it brought income in the previous year;
the organization's income for the specified period is more than 1 million rubles, and the share of revenue in it from activities in the field of information technology is less than 30%.
There is a third option, provided for enterprises that are just starting up (start-ups) and do not yet have a profit.
Criteria for newly established companies, called start-ups:
date of creation - not earlier than three years before filing an application with the Ministry of Digital Development;
the main OKVED is in the OKVED list from Appendix 1;
publication of information about activities in the field of information technology on the official website;
from the moment of the beginning of activity, the income is less than 1 million rubles;
the average monthly amount of payments to employees is not lower than the average monthly wage in Russia or a constituent entity of the Russian Federation;
inclusion in the register of start-ups of a constituent entity of the Russian Federation (confirmed by an extract) or compliance with the condition on the percentage of income from IT (at least 30% of the total), if the register exists in the constituent entity of the Russian Federation, but the company is not listed in it. If such a register is not kept, the extract is accordingly not provided.
How to confirm compliance with the conditions:
- Data on payments to employees of the Ministry of Digital Development will receive independently in the order of interdepartmental interaction from the tax. They will take information from reports on insurance premiums for the last three months (the amount of payments under contracts is first divided by the number of workers, and then by the number of months of the reporting period). The average salary in the Russian Federation or a constituent entity of the Russian Federation is taken from a single statistical system;
- to confirm the amount of income from the IT company will be a certificate signed by the head or authorized representative. It must indicate the total amount of income, the amount of profile income and their percentage. A protocol, a decision on appointment or a power of attorney is provided for the signatory.
Companies with the main OKVED - 73.20.1, 60.10, 63.91, 60.20 are entitled to apply for the first option, while the amount of core income is not taken into account and some rules of the Regulation are not applied.
The regulation also establishes requirements for the official website and disclosure of information about the company's activities in the field of IT:
the resource must contain data corresponding to reality;
it should contain information about the directions of IT activities, as well as information about the inclusion of products created by the organization in the register of software or databases.
The regulatory authorities will check the compliance of the company with the above criteria according to the data presented on the official resource, and also use them when conducting verification activities.
Annex 2 contains a complete list of documents that will be required for accreditation. The Ministry of Digital will receive most of the data from the Federal Tax Service on its own. At the same time, the department has the right to request data from the applicant (for example, if there is no technical possibility to obtain them from the tax authority), 5 working days are given to provide the latter.
The Ministry of Digital Development also has the right to request additional information not listed in the Regulations, setting a separate deadline for their provision. At the same time, the period for consideration of an application for accreditation is subject to suspension and begins to run after the data is provided.
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