Annotation

The article examines the most common contractual models for software provision and determines the tax consequences of their use by a taxpayer. The authors explore the differences between a license agreement and a SaaS agreement in the context of the substance of the relationship between the user and the software provider. Based on the conducted research, a conclusion is formulated on the possibility of applying different models, taking into account the actual substance of the parties' relationship and the terms and conditions under which the software is provided. It is substantiated that the proper qualification of software provision agreements is necessary to determine the tax consequences of the transaction for the user. The authors also propose specific circumstances that tax authorities may consider when determining the legal nature of the concluded agreement.