Conditions for receiving tax benefits in the IT sector

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In this case, the calculations should include the core revenue, that is, the earned revenue:

on the sale of software, databases or electronics (this also applies to the distribution of licenses);
on providing access to software (for example, the SaaS model);
on the alienation of rights to databases and software;
on software development, its modification, adaptation (even if the last two services are applied to “foreign” software, the benefits still apply);
on installation, testing, maintenance of software and databases, on hardware.

Conditions for receiving tax benefits in the IT sector
Maintenance of your own computers and setting up your own company systems are not taken malaysia mobile database into account when calculating revenue, regardless of how expensive these processes are. The tax benefit does not apply to revenue from advertising, trade in other goods (services), commissions or other bonuses, unless all of this is directly related to the IT sphere.

It is precisely because of this condition that the largest ecosystem market participants cannot count on the above-mentioned tax benefits. We are talking about such large marketplaces as Avito, Ozon or Yandex.Market, search engines like Google and Yandex. The same applies to delivery services and aggregator sites like HeadHunter, Banki.ru, Delivery Club, car sharing systems (Delimobil, Citymobil, etc.), and any fintech companies.

For all of them, revenue is mainly generated from related services (and not from providing access to software), that is, the established condition for receiving benefits in the IT sector is not met.