The Ministry of Finance clarified when non-exclusive rights to software are recognized as goods under 44-FZ
The Ministry of Finance has reviewed the request for qualification of the purchased non-exclusive (user) software rights.
According to Part 12 of Article 93 of Law No. 44-FZ, when purchasing from a single supplier in electronic form (according to paragraphs 4-5.2 of Part 1 of Article 93) for an amount not exceeding 5 million rubles, a contract for the supply of goods or a contract is concluded, the subject of which is to grant the right to use a computer program and (or) databases, including through remote access via the Internet. This rule explicitly states that such rights apply to the product.
Thus, when purchasing on the specified basis, non-exclusive rights to the software (including the remote access model) are qualified as a commodity.
Law No. 44-FZ does not contain special regulations for other procurement methods. In such cases, the customer independently determines whether the object belongs to the product, work or service, based on the terms of the contract.
Document: Letter of the Ministry of Finance of Russia dated 03/02/2026 No. 24-06-09/15861.