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VAT Exemption for Software Rights Transfer: Clarification from Moscow Tax Authorities

  • Transfer of non-exclusive rights to demo versions of software
  • VAT exemption applies if software is included in the registry of Russian software and databases
  • Conditions for VAT exemption include compliance with restrictions outlined in tax legislation
  • VAT exemption can be applied if software is included in the registry and rights are not related to advertising or sales promotions

Source: glavkniga.ru

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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