Krok will pay VAT for Microsoft software for Tretyakov Gallery out of pocket

2021: Krok will pay VAT for Microsoft software for Tretyakov Gallery from its pocket

The company "Krok" failed to achieve an increase in the amount of its IT contract with the "Tretyakov Gallery" to compensate for the costs that it will have to bear due to the changed tax legislation of Russia. This follows from the conclusion of the Moscow Arbitration Court, to which the company filed a lawsuit to resolve the situation. This became known on June 9, 2021.

We are talking about an agreement between the parties, according to which Krok undertook to provide the state customer with licenses for various things: ON Microsoft,, Windows,,, Office Exchange SQL Server etc. Windows Server The contract was signed on April 17, 2020 following the results of an open auction, which no one came to except Krok. As a result, the amount of the contract did not change in relation to the starting price of the lot and amounted to 24.7 million rubles.

The fulfillment of contractual obligations was calculated before December 31, 2023 Krok was required in 2020 to transfer to the Tretyakov Gallery a package of licenses in the amount of about 12.98 million rubles, and then packages worth 5.84 million rubles. in 2021 and during 2022-2023.

Problems with the fulfillment of obligations at Krok arose after the second part of the Tax Code was amended by federal law No. 265-FZ on July 31, 2020. In particular, the content of Art. 149 - "Operations not subject to taxation."

Previously, paragraph 26 of this article mentioned the distribution of any, and software now only Russian software from register. Mintsifra Thus, from January 1, 2021 (the date of entry into force of the amendments), all commercial transactions with foreign software and not Russian software from the register began to be subject to value added tax () VAT in the amount of 20%.

Taking into account the fact that in the contract agreement under consideration the payment of this tax is now borne by Krok, the company through the court tried to oblige Tretyakov to proportionally increase the amount of the contract. As a result of the proceedings, the plaintiff was denied these claims.

Judging by the data of the contract card, as of June 2021, Crocom remains outstanding obligations to the customer in the amount of 11.67 million rubles. The amount of VAT for them will be 2.34 million rubles.

Representatives of "Croke" declined to comment on the situation. Whether the company will challenge the court decision is unknown. The Tretyakov Gallery could not describe its point of view on the conflict.

The mentioned changes in tax legislation have become an element of the so-called "tax maneuver" for the IT industry. It is based on the proposal made on June 23, 2020 by Russian President Vladimir Putin to indefinitely reduce the income tax rate for IT companies from 20% to 3%, as well as significantly reduce the burden on the wage fund, reducing the rate of insurance premiums from 14% to 7.6%. This proposal was also implemented in 265-FZ on July 31, 2020^[1].

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