- 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.