Impozitarea furnizării serviciilor de software și redevențele în temeiul art. 7 pct. 36 Cod fiscal – o perspectivă comparativă
Taxation of the Provision of Software Services and Royalties under art. 7 point 36 Fiscal Code – a Comparative Perspective

Summary/Abstract: The last developments in the field of technology have required updates within the Romanian Tax Code regarding the taxation of revenues obtained from activities which are tangent with this domain. One of these sources of revenue include the revenues obtained from software services, which could involve, on one hand, the delivery of software programs which have already been created and the right to use these programs, without infringing the intellectual property belonging to the creator of this program or, on the other hand, the creation of personalized software according to the client’s preferences followed by their delivery, which implies the transfer of all the rights attached to the program. However, given the particularities of intellectual property rights, namely the economic rights which could be transferred by the creator of the software, there is a risk of confusion in distinguishing what is the transfer of property rights attached to the software and what is the transfer of the right to use the intellectual property right itself attached to this software. In this article, we will outline a comparative analysis of these two taxable activities: the delivery of software services, as they are defined in Article 271 of the Romanian Tax Code and the royalties obtained from transferring the right to use the intellectual property right, by virtue of Article 7 para. 36 of the Romanian Tax Code.

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