Publication date: 29.05.2024
lawyer, 23 years of experience in enforcement.
Tax accounting of expenses for the purchase of the right to use computer programs and qualified public key certificates
In accordance with Clause 4 of the National Accounting Regulation (Standard) 8 "Intangible Assets", approved by the Order of the Ministry of Finance of Ukraine dated October 18, 1999 No. 242, tax accounting of expenses related to the purchase of computer programs and qualified open certificates of keys falls under the category of intangible assets. An intangible asset is defined as a non-monetary asset that does not have a physical form but can be clearly identified.
Law No. 2155, also known as the law "On electronic identification and electronic trust services", in part 1 of article 1 defines the following provisions:
- electronic signature - refers to electronic data that is either added to other electronic data or logically connected to them, serving as a signature for the signatory;
- a qualified electronic signature is an extended version of an electronic signature, which is created using a qualified electronic signature tool and is based on a qualified electronic signature certificate.
- means of electronic signature or seal - hardware and software device or software used to create an electronic signature or seal.
In the field of tax accounting, the definition of intangible assets and the period of validity of the right to use them are set out in clause 138.3.4 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine).
Group 5 covers copyright and related rights, which include literary, artistic, musical works, computer programs, electronic computing machine programs, data collections (databases), phonograms, videograms and transmissions (programs) of broadcasting organizations. However, it does not include those items whose acquisition costs are classified as royalties.
Group 6 covers intangible assets, which include rights to perform various activities and use economic and other privileges.
In accordance with the norms defined by Article 138 of the Code of Civil Procedure, expenses incurred by the taxpayer for obtaining license rights for computer programs are classified as intangible assets of group 5. Likewise, the costs associated with the acquisition of qualified public key certificates are classified as group 6 intangible assets.
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