In this publication it is a question of how to issue and consider at the enterprise the office invention. The invention will be qualified office provided that it was created by the worker working on the employment contract and it isn’t provided by this contract. In the legislation creation of any invention is regulated by the law. The product (the device, substance and etc. 0, process (way), and also new application of a known product or process can be object of the invention.
The first that it is necessary to make to the inventor – to submit to the employer the written message by it about the office invention. The worker inventor receives payment for creation of the office invention from the enterprise.
In the conditions of an intense competition and development of scientific and technical progress to be at a stop – all the same what to move back. Here also it is necessary the enterprises to look for ways for the development. Actually such ways two: or to buy ready know-how (as a rule, for big money), or independently to develop it (that is much cheaper). About the second option of a solution speech will go. When the invention is considered office? How legally it to issue? How to put on the account and to tax such invention?
That is considered the office invention
The inventor is a person, whose intellectual and creative activity created the invention (useful model). In the legislation creation of any invention is regulated by the Law No. 1771, HKU, GKU, the Law of Ukraine from 07.02.91g. No. of the 697th II About a property and other normative legal acts.
Not each invention created at the enterprise is considered office. The invention will be qualified as office provided that it was created by the employee working on the employment contract (contract) with use of the equipment, experience, production tasks and know-how of the employer. It first. Secondly, if creation of the invention isn’t provided by the employment contract (contract), such it is possible, if it carries out:
the official duties (fixed in duty regulations of the worker, providing works which can lead to invention creation) or the order of the employer which has been given out to the worker in writing which has a direct bearing on specifics of activity of the enterprise and can lead to invention creation.
The product (the device, substance, etc.), process (way), and also new application of a known product or process can be object of the invention (useful model). The invention should answer patentability conditions (to St … 73 Laws No. 1771), namely:
to be new; to have inventive level; to be industrially suitable.
Don’t admit inventions:
- opening, scientific theories and mathematical methods;
- methods of intellectual, economic, organizational and commercial activity (planning, financing, supply, account, crediting, forecasting, rationing, etc.);
- projects and schemes of planning of constructions, houses, territories;
- symbols (road signs, routes, codes, codes, etc.), schedules, instructions, computer programs;
- forms of submission of information.
Procedure of registration of the office invention and obtaining patent
The priority, authorship and ownership right on the invention make sure the patent, and for useful model – the deklaratsionny patent. And if the invention created at the enterprise answers all called conditions, it is possible to register the office invention.
The first that it is necessary to make to the inventor – to submit to the employer the written message on the office invention created by it (useful model) with the description opening an essence of the invention. According to Art. 12 of the Law No. 1771 employers for four months after receiving from the inventor of the message should submit to the central executive authority concerning legal protection of intellectual property the demand for obtaining the patent. The demand directly submit or send to the address of State department of intellectual property. At the same time with the inventor the written contract concerning the size and conditions of payment to it (to his assignee) compensations according to economic value of the invention and (or) other benefit which can be received by the employer consists. If amount of remuneration doesn’t satisfy the inventor, it has the right to appeal to court.
As the demand for obtaining the patent for the office invention moves
The demand should be made in Ukrainian in a form which is brought in the annex 1 to Rules No. 22. It should contain:
- the petition on the invention;
- invention description;
- invention formula;
- drawings (if on them there is a reference in the description);
- the paper (only with information purpose).
To the demand attach also the document confirming payment of charge for application in the size, established by Order of payment of charge for the actions connected with protection of the rights to objects of intellectual property, the approved resolution of Cabinet council of Ukraine from 23.12.2004g. No. 1716.
Patent grant on the office invention
Patent grant is carried out in a month after its state registration. The state fee is paid for patent grant. The employer of the inventor has the right to the patent for the office invention. But if the employer doesn’t fulfill in due time all requirements for application of the invention, the right to the patent for the office invention passes to the inventor or his assignee (item 4 of Art. 9 of the Law No. 1771). In this case the privilege to acquisition of the license remains for the employer.
For every year of action of the patent it is necessary to pay annual charge for support of action of the patent.
Period of validity of the patent of Ukraine on the invention makes 20 years from the moment of application for the invention (the deklaratsionny patent for the invention – 6 years from application date), the patent for the invention which object is the remedy, means of protection of animals, means of protection of plants, etc. which use demands permission of the appropriate competent authority.
Accounting and tax accounting of the office invention
The created office invention in accounting is object of an ownership right, and the document confirming this right, the patent is.
The accounting of the office invention created at the enterprise in accounting is kept on account 12 "Intangible assets" subaccount 124 The rights to objects of industrial property. Documents of the primary account on the invention are standard forms of the primary accounting of objects of intellectual property right as a part of the intangible assets, approved by the order MFP from 22.11.2004g. No. 732.
At the enterprise the oprikhodovaniye of the office invention is carried out on the basis of the introduction act to economic circulation of object of intellectual property right as a part of intangible assets (No. NA-1 standard form). The reception committee appointed by the order of the director, draws up this statement (in one copy) on each object inventions (Order No. 732). The drawn up statement is the basis for display of the created office invention in the register of the analytical accounting of objects of intellectual property right which the inventory card of the accounting of object of intellectual property right as a part of intangible assets a standard form (No. NA-2) is.
For the organization of the account and ensuring control of storage of object of the invention accession number is assigned to it.
The worker inventor receives payment for creation of the office invention from the enterprise (according to conditions of the signed contract) which according to pct 4.2.2 of Art. 4 of the Law on the personal income tax is taxed from the income of individuals.
Tax accounting
The ownership right on the office invention belongs to object of intellectual property (it confirms HKU Art. 155). Therefore the office invention in tax accounting is considered in the form of object of intellectual property right as a part of intangible assets.
According to the law on profit intangible assets are subject to amortization. The method of amortization of a non-material asset gets out the enterprise independently, proceeding from conditions of receiving future economic benefits. Depreciation charges will be conducted until residual cost of the invention won’t be equal to zero.
The created invention for the purpose of further sale, isn’t subject to amortization. Costs of its creation (according to item 8.1.3. Art. 8 of the Law on profit) completely belong to gross expenses of the enterprise for the reporting period.
(On materials All Ukraine technical newspaper).