Insurance premiums for IT companies in 2013 (20%)

Question

Web development

Hello!

Once again I want to raise the issue of paying insurance premiums. The situation is as follows: there is a web studio (LLC on the simplified tax system), the number of employees is less than 30.

There are tariffs for insurance premiums , look at group 5, p. i.7)

z.7) activities related to the use of computer technology and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Art. 58 of Law No. 212-FZ;

and conditions

The corresponding type of economic activity, provided for in paragraph 8 of part 1 of Art. 58 of Law No. 212-FZ, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services rendered for this type of activity is at least 70% of the total income. The amount of income is determined in accordance with article 346.15 of the Tax Code of the Russian Federation.

Accordingly, 212-FZ , see 58.1, paragraphs 5 and 6:

5) for organizations and individual entrepreneurs that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and industrial special economic zone, for organizations and individual entrepreneurs, those who have entered into agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster;
(as amended by Federal Law No. 365-FZ of November 30, 2011)
6) for organizations operating in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and production special economic zone), which are recognized as Russian organizations that develop and implement their computer programs, databases on a tangible medium or in electronic form via communication channels, regardless of the type of contract and (or) providing services (performing work) for the development, adaptation, modification computer programs, databases (software and information products of computer technology), installation,testing and maintenance of computer programs, databases;

Based on all this, I see the following situation: a company operating in the IT field, earning more than 70% of its income according to OKVED 72, but not selling software, how is that?

Well, the question is for the studios that use any reduced fees: which ones do you use? (not including benefits up to 14% for a studio of more than 30 people, everything is more transparent with this)

Answer 1

>earning more than 70% of its income according to 72 OKVED, but not selling software
Where does it say that a company should not sell software? Quite the contrary
> which are recognized as Russian organizations that develop and implement their computer programs, databases on a tangible medium or in electronic form via communication channels, regardless of the type of contract

Answer 2

By the way, the shop has been closed since 2014 :(.

Answer 3

Great news - the shop is not closed www.buhonline.ru/pub/news/2013/12/8108