Does the STS take into account the costs of updating the company’s website?

02.07.2019

The Ministry of Finance commented on the possibility of recording the costs of paying the services of a third-party organization to finalize the site as a tax under the simplified tax system.

The message dated 06/19/2019 No. 03-11-11 / 44650 states that Article 346.16 of the Tax Code of the Russian Federation allows for the cost of acquiring the right to use software for computers and databases in the USN database under an agreement with the copyright holder (under license agreements). These costs can also include the cost of updating the software.

For this reason, the Ministry of Finance agrees that the cost of paying for updating a corporate website on the web can be taken into account when calculating the tax base for the simplified tax system.