In February 2022, the authorities tried to make such an analogue of the “Silicon Valley” in Ukraine-IT industry enterprises provided a number of tax preferences. Of course, the war made its adjustments, and most of the IT companies were not to delve into the nuances and start their way to the resident “. City \?

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However, the economy works, and time does not stand still. And taking into account the anniversary of the work " City "

So, under what conditions IT companies can become a resident “. City \?

First of all, the resident " City " Accordingly, if you conduct business through FLP, you cannot use the specified regime.

To get the status of a resident " City " What is this activity? The Law on " City ”(or rather, the Law“ On Stimulating the Development of the Digital Economy in Ukraine ”) in Article 5 contains a detailed list of such activities. There are 12 points. And not all of them are classical IT..

This is in particular:.

Computer programming;

Informatization advice;

publication of computer games and other software;

data processing;

Educational activities in the field of information technology;

Services related to the appeal of virtual assets;

Organization of e -sports competitions;

Ensuring cybersecurity.

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In addition, a list of activities for " City " And, importantly, today the Cabinet of Ministers allowed to become residents " CITY ”to companies to producers of drones, as well as developing companies who are engaged in the design of UAVs or their maintenance.

Another criterion. The share of income from the provision of the mentioned IT services should be at least 90? % of the total income (qualified income). This criterion should be carried out according to the results of the first three months of the company after its registration by the resident " City "

Now as for the workers. The average number of workers and gig specialists should be at least nine people. And it is not necessary to have nine staff. GIG specialists are also included in this number, that is, individuals who under civil law contracts are a contractor or executor for the IT company.

Further - the criterion of remuneration. The average monthly remuneration of employees of the company and gig specialists should be at least 1200 euros in hryvnia equivalent.

Select the mode " City " The following requirements must be observed for this:.

implementation of one of the above types of activities;

Receiving 90% of income from such activities;

Registration of a legal entity is not earlier than 24 months before the day the application for obtaining the status of the resident is submitted. City \?

The volume of annual income does not exceed 8,285,700 UAH (that is, 1167 minimum wages for the previous year).

But such companies can be in the status of a resident " City " For example, if the status of a resident " City " If, after this period, the company meets all the basic requirements for the status of the resident “. City "

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Advantages that the IT company provides the mode " City "

IT company, which will become a resident " City "

Payments to a specialist with whom a gig contract or an employment contract is concluded are taxed by personal income tax at a rate of 5% and military training at a rate of 5%. Condition - their size will not exceed the equivalent of 240 thousand. Euro per year.

However, attention, while the company pays ERU from minimal wages. Here we can conclude that the income of such a specialist is taxed at about the same level with the income of the FLP on a single tax of the third group.

Therefore, the owner of the company has the opportunity to receive white income with a low tax load. For example, in the form of wages, if it is employed in the company.

However, there are exceptions here. For example, sick leave under the labor agreements of the resident " CITY ”are taxed at a rate of 18% or, if for gig contract, some payments to the guig specialist are not rewarded, such amounts will also be taxed at a rate of 18% of personal income tax.

Also, the pluses include the fact that the company has the opportunity to attract gig specialists without any risk that such relations will be recognized as labor. Indeed, according to the provisions of the law on stimulating the development of a digital economy in Ukraine, a gig contract is a civil contract.

Next. Resident " City ”has the opportunity to conclude a non -disclosure agreement and an agreement on the refusal to commit competitive actions. These contracts can be concluded with employees, GIG specialists and FLP involved in the company's projects. Also companies - residents " City " It is important that such an agreement is necessarily paid.

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And one more plus: residents " City "

It was assumed that a separate advantage of the " City " The conditions for doing business by residents of this regime cannot be worsened for 25 years. At least such a guarantee is fixed in the law. But we have already witnessed to increase the military gathering rate to 5%, which the residents of " City \?

As for taxation, the IT company that has become a resident " City "

be a profit tax payer and pay this tax on a common basis at the rate of 18?

to become a payer of income tax on special conditions and pay the so -called tax on the withdrawn capital, which also includes the payment of dividends. If the company becomes a payer of tax on the withdrawn capital, then its profit remains at its disposal, and it is not taxed by taxes. The company pays tax at a rate of 9% only when paying dividends and other payments provided for by law.

And another obvious plus of obtaining residency status “. City ”is that such a status is a key criterion for the IT companion of criticality and, accordingly, the implementation of the opportunity to book its employees.

However, there are shortcomings of this status:.

complex taxation system, which leads to an additional load on the accountant;

the need to strictly comply with the requirements of the legislation for residents " City \? If this is not done, then the company risks losing this status or tax benefits;

Mandatory annual audit. Company - resident " City " She should do this according to the results of the first three months, and then annually. Each report must be confirmed by an independent conclusion of the auditor. And this, respectively, is additional costs for audit services;

restriction on cooperation with single tax payers;

Lack of established judicial practice. " City " Before the judicial practice is being formed, business, tax and mincifers may unequal interpret the provisions of the legislation on “. City \? This can bring in undesirable court costs.

So, before becoming a resident " City ”, the owners of the IT companies should at least take a closer look and ask for this option of doing business, so that, having already made a responsible decision, do not regret.

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