On August 26, Resolution No. 1149 of August 26, 2024 entered into force: The new law has updated the rules for the accreditation of IT companies. Acsour experts reviewed the changes and told us which companies and exactly how they will affect.
Why do IT companies need accreditation?
The state accreditation of IT companies in the Ministry of Digital Development is a voluntary procedure for official confirmation of compliance with established requirements. Accreditation is not mandatory for IT companies, which means that the company can carry out its activities without it. However, it is the presence of a confirmed accreditation that makes it possible for a business to receive a number of benefits:
What has changed?
The Decree that entered into force amended Resolution No. 1729 of September 30, 2022 and significantly simplified the rules of accreditation for IT companies.
Now more organizations will be able to receive accreditation, and with it, state support. The accreditation confirmation process will also become easier.
- the profit tax rate for organizations on the General Taxation System is 0% in 2022-2024 instead of 20%, and from 2025 5% against 25%;
- The unified insurance premium rate is 7.6 instead of 30%;
- moratorium on on—site tax audits - until March 3, 2025;
- preferential loan at a rate of 1 to 5%, subject to conditions for job preservation and salary indexation;
- simplified hiring of foreign specialists from visa—free countries - employers do not need to obtain a permit, and foreign specialists do not need a patent or work permit;
- employees of an accredited IT company can receive a deferral from the army and mobilization and a mortgage at a rate of 5%.
What has changed?
The Decree that entered into force amended Resolution No. 1729 of September 30, 2022 and significantly simplified the rules of accreditation for IT companies.
- for small technology companies established less than 3 years ago, the criterion for checking the share of income from IT activities is abolished
- IT companies from new regions will be able to receive accreditation regardless of the average monthly amount of payments to employees. This benefit will be valid until July 1, 2025
- Applications for the annual accreditation confirmation procedure will be accepted only electronically through PublicServices.
- As part of the confirmation procedure, salary verification will be carried out for two quarters instead of five
- If the company received accreditation in the year of its creation, then it may not undergo the planned confirmation procedure this year
- The minimum revenue from IT services should be 30% of the company's total revenue. Non-operating income is not taken into account.
Now more organizations will be able to receive accreditation, and with it, state support. The accreditation confirmation process will also become easier.
How can an IT company get accredited?
To be accredited as an IT company, an organization must meet the following requirements:
To obtain accreditation, you must submit an application and related documents to the Ministry of Digital Development.
Acsour experts note that obtaining accreditation for an IT company is a complex procedure, the successful completion of which can give significant benefits to the business. Changes in legislation and the nuances of applying the law in a specific situation are becoming a difficult obstacle for many companies: Acsour lawyers have extensive experience in supporting the accreditation process and will be glad to ensure that you complete it successfully in a short time.
- The average salaries of employees are higher than the average in the Russian Federation or the region where the company is registered.
- Income from IT activities is above 30%.
- The company publishes information on the implementation of IT activities on the official website.
- The main type of economic activity is any of the types contained in the list of types in Appendix No. 1 of Resolution No. 1729.
To obtain accreditation, you must submit an application and related documents to the Ministry of Digital Development.
Acsour experts note that obtaining accreditation for an IT company is a complex procedure, the successful completion of which can give significant benefits to the business. Changes in legislation and the nuances of applying the law in a specific situation are becoming a difficult obstacle for many companies: Acsour lawyers have extensive experience in supporting the accreditation process and will be glad to ensure that you complete it successfully in a short time.
