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Businesses have increased the tax deduction for the purchase of Russian software from 2025

Legal Digest News
Starting from 2025, Russian companies that implement domestic software will be able to account for the cost of purchasing it faster.

Federal Law No. 362-FZ of 10/29/2024 introduced a number of significant changes to the Tax Code: in particular, it abolished the duties for those applying the simplified taxation system, exempt from VAT, to prepare invoices, and also established a special procedure for paying taxes when applying the simplified taxation system in case of business transfer to another region in order to save on mandatory payments.

Currently, companies have the opportunity to account for the costs associated with acquiring the right to use programs for electronic computers and databases under contracts with the copyright holder (under license and sublicense agreements).

These expenses also include expenses for the acquisition of exclusive rights to programs for electronic computers worth less than the amount of the cost of depreciable property, as defined in paragraph 1 of Article 256 of the Tax Code.

These costs related to the acquisition of the right to use computer programs and databases included in the register of Russian software and databases related to the field of artificial intelligence under contracts with the copyright holder (under license and sublicense agreements) may be accounted for in the amount of actual costs using a coefficient of 1.5 (clause 26, clause 1, Article 264 The Tax Code).

In the summer, the provisions of this subparagraph were changed (Federal Law No. 176-FZ of 07/12/2024). The changes will take effect on January 1, 2025.

The amendments expanded the composition of expenses related to the acquisition of the right to use programs for electronic computers and databases. These included the costs of purchasing Software and Hardware systems made under contracts with the copyright holder (under license and sublicense agreements), as well as the costs of adapting and modifying these programs for electronic computers and databases.

The new law proposed to take into account the above expenses with a factor of 2. This will allow customers to reduce the income tax base 2 times faster, reflecting, for example, not 100 rubles of software costs, but 200.

Acsour experts note that the change that has entered into force provides benefits when purchasing domestic software. However, experts note that this innovation, like other innovations that entered into force in January 2025, not only creates a favorable tax environment, but also poses challenges. Our specialist has extensive experience in the field of tax law and will be glad to provide business development support.
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