About freelancer Ivan and how he did not get up from the couch
Most recently, we wrote about how to rent housing, not to incur the wrath of the state and not to fly into the pipe , using simple practical tips on optimizing taxation, a rational approach and electronic bookkeeper Elba.
Scenario with the delivery of the apartment is well known to everyone, but the case, which will be discussed now, will seem more vital and relevant to many of you. And we will talk about freelancer Ivan - a successful blogger and stock photographer.
Ivan proudly calls himself a freelancer and believes that since he is a freelance, then you do not need to pay taxes. Why? The logic is simple: the income received, for example, from placing links in your blog or from selling landscape photos through drains, cannot be fixed - the money simply goes to its WebMoney wallet. He does not even know that in this way he leads a criminal life and may pay for it before the law. Do not believe? Remember the lawsuit "Microsoft" to the rural teacher. Nothing is impossible. Yes, and banks, if they cut through the financial operations of a citizen, will willingly hand it over to the tax authorities, in order not to lose the license itself.
And if there is a “friend” who can drop into the tax on Ivan’s “gray” incomes, the tax will definitely be interested.
')
Another nail in the coffin of free e-commerce will be hammered by the law on the national payment system, which the State Duma promises to consider by the end of February in the second reading. The law will allow you to monitor electronic transactions and relate them to specific people. And this work is supposed to be done by licensed credit organizations - banks, for example.
Well, in the end, we can not exclude the possibility of the existence of law-abiding freelancers, who do not conceal revenues from fundamental considerations :)
In short, there are plenty of reasons to legalize.
Suppose Vanya sensed himself (read: earned a lot by selling photos of nude nature for a calendar published by a well-known tire manufacturer, and set out to buy a chrome sedan, but he was afraid that they would ask him) and wanted to legitimize his business! HOORAY! But what needs to be done for this?
To pay taxes on incomes of physical persons is expensive (13%) and a chore. Count the number of sheets in the 3-NDFL declaration and get scared. And it's difficult to pass in two accounts, if only because Russia does not have a convenient and inexpensive infrastructure that allows individuals to report via electronic communication channels.
We have already solved the task of choosing the legal form and the taxation system in the last article . In this case, the easiest way to register as an individual entrepreneur (recall that Elba has a free service that allows you to create a set of necessary documents for this) and apply a simplified tax system (6% of income).
The code of the OKVED activity type Ivan will suit the following: 72.60 - Other activities related to the use of computers and information technology.
The calculation of taxes, the principle of their payment, the rates and the process of forming and sending reports we also described earlier. Let's take a closer look at the “e-commerce” itself, which, in fact, Ivan lives.
So, Ivan has a foreign customer from whom he wants to receive money legally. Immediately come to mind 2 possible ways to do it:
But really everything is simple. Ivan needs:
This method is very suitable if Ivan works with individuals (for example, with a designer who makes these same calendars for a western office) or with a foreign customer who does not mind such a payment method. The principle of working with a domestic customer who pays Van with electronic money is also no different from the principle of working with the one that speaks the language of the likely opponent:)
But if a foreign client company works crystal clear and formal, it will want to have some kind of contract and transfer dollars or yen to Ivan’s bank account. And this is foreign economic activity ;-) Or rather, a currency transaction.
There is a bit more work here. But once it is done, and then the scheme will be debugged. The main thing is to choose a good bank.
So, the sequence of actions for Ivan:
In order to make your business transparent and understandable for the state and at the same time preserve wealth - we become an IP, link your e-wallet with a current account and earn! Or we start a currency account - it is not difficult, and for traveling over the hill it will be useful ;-) And we earn again! And then we spend and are not afraid to be caught by the hand. In addition, modern web services allow you to keep records without leaving the main tool for earning a freelancer - Internet access points. The electronic accountant "Elba" also allows you not to waste time trying to understand the subtleties of accounting: you register, log in, log in. And if something is not clear - then there is an accounting help and twenty-four-hour support.
By the way, the idea of ​​this case with a freelancer initially threw us Plushev , inviting Petya Didenko to his program on Echo of Moscow, for which of course many thanks to him. The fact that the radio still exists, convincingly hints that the texts and series from the cases on the Habré are of course wonderful, but there are so many people who are too lazy to read. And not too lazy to listen to them :) And especially for such people, we launched a series of podcasts about small business . Listen and enjoy :)
Scenario with the delivery of the apartment is well known to everyone, but the case, which will be discussed now, will seem more vital and relevant to many of you. And we will talk about freelancer Ivan - a successful blogger and stock photographer.
I want a chrome sedan
Ivan proudly calls himself a freelancer and believes that since he is a freelance, then you do not need to pay taxes. Why? The logic is simple: the income received, for example, from placing links in your blog or from selling landscape photos through drains, cannot be fixed - the money simply goes to its WebMoney wallet. He does not even know that in this way he leads a criminal life and may pay for it before the law. Do not believe? Remember the lawsuit "Microsoft" to the rural teacher. Nothing is impossible. Yes, and banks, if they cut through the financial operations of a citizen, will willingly hand it over to the tax authorities, in order not to lose the license itself.
And if there is a “friend” who can drop into the tax on Ivan’s “gray” incomes, the tax will definitely be interested.
')
Another nail in the coffin of free e-commerce will be hammered by the law on the national payment system, which the State Duma promises to consider by the end of February in the second reading. The law will allow you to monitor electronic transactions and relate them to specific people. And this work is supposed to be done by licensed credit organizations - banks, for example.
Well, in the end, we can not exclude the possibility of the existence of law-abiding freelancers, who do not conceal revenues from fundamental considerations :)
In short, there are plenty of reasons to legalize.
Suppose Vanya sensed himself (read: earned a lot by selling photos of nude nature for a calendar published by a well-known tire manufacturer, and set out to buy a chrome sedan, but he was afraid that they would ask him) and wanted to legitimize his business! HOORAY! But what needs to be done for this?
To pay taxes on incomes of physical persons is expensive (13%) and a chore. Count the number of sheets in the 3-NDFL declaration and get scared. And it's difficult to pass in two accounts, if only because Russia does not have a convenient and inexpensive infrastructure that allows individuals to report via electronic communication channels.
We have already solved the task of choosing the legal form and the taxation system in the last article . In this case, the easiest way to register as an individual entrepreneur (recall that Elba has a free service that allows you to create a set of necessary documents for this) and apply a simplified tax system (6% of income).
The code of the OKVED activity type Ivan will suit the following: 72.60 - Other activities related to the use of computers and information technology.
The calculation of taxes, the principle of their payment, the rates and the process of forming and sending reports we also described earlier. Let's take a closer look at the “e-commerce” itself, which, in fact, Ivan lives.
So, Ivan has a foreign customer from whom he wants to receive money legally. Immediately come to mind 2 possible ways to do it:
- It is not important to get an electronic wallet (WebMoney, PayPal) and withdraw money from it to the current account (or plastic card).
- Create a currency account for yourself, and from it you should deduce where you need to.
Electronic money - simply and tastefully
But really everything is simple. Ivan needs:
- Conclude an agreement with the payment system. To acquire the status of a merchant (ie, to warn that Ivan plans to take money for his services, that is, to engage in entrepreneurial activity).
- Give the client the number of your e-wallet. The client transfers money.
- In any available way (they are described on the sites of the processinog systems) to withdraw money to the current account.
This method is very suitable if Ivan works with individuals (for example, with a designer who makes these same calendars for a western office) or with a foreign customer who does not mind such a payment method. The principle of working with a domestic customer who pays Van with electronic money is also no different from the principle of working with the one that speaks the language of the likely opponent:)
But if a foreign client company works crystal clear and formal, it will want to have some kind of contract and transfer dollars or yen to Ivan’s bank account. And this is foreign economic activity ;-) Or rather, a currency transaction.
Well them, these webmoney, I’d better take the currency
There is a bit more work here. But once it is done, and then the scheme will be debugged. The main thing is to choose a good bank.
So, the sequence of actions for Ivan:
- Choose a bank and open a currency account.
You must first contact the bank, to warn about the purpose of the visit.
For a hike you need to have at least a passport with you, an TIN, possibly a certificate of IP registration. In general, it is better to clarify the list of documents in the bank. It is also necessary to find out the amount of the fee for opening an account.
If you have all the documents, then opening an account will take about 2 days. You must not forget to notify the tax account about opening a currency account. The application can be there and take.
In the bank, Ivan will open 2 accounts: transit and current. The transit account will receive money from the customer. Therefore, in the bank details you need to specify it. And then, according to currency legislation, you need to transfer money to your current account within a week, or sell it on a currency exchange. - Conclude an agreement with the customer and, if necessary, issue a passport transaction.
The contract can be issued in Russian. For example, ask the customer for a facsimile signature and seal and impose them on the contract. And to explain to the customer what is written there, and why it is needed.
Or to draw up a contract in two columns: in Russian and in English (sometimes customers who work with Russia already have such documents). If the signature is in a foreign language, it will have to be notarized.
The contract must clearly indicate:- what to do, point by point;
- payment currency, payment schedule, conditions (advances, postpay, 50 to 50);
- how the work will be accepted (how long will the acts be issued);
- details of the parties.
The contract and passport can be one, even if there are several payments. But it is better to close each payment step by step by act - it will be easier to take into account in taxes. - Deal with the currency that entered the transit account.
The customer transferred money to Ivan for the sold photos. Now within 7 days you need to issue a certificate of foreign exchange transactions (the bank can also help with it for the first time, and then you can copy-paste;).
Next, you need to either sell the currency to the bank and transfer the money received to a ruble card or to a current account, or transfer it to a current currency account in order to use it later. - Do not forget to close the deal.
It is necessary to obtain from the customer an act of work performed in Russian or both languages, and provide a copy of it to the bank along with a certificate. Well, for the tax is useful. - Correctly calculate the tax.
The fact is that when we deal with currency, it is necessary to take into account the rates of the Central Bank of the Russian Federation. They can be taken on the website of the Central Bank of the Russian Federation or in your bank.
The IFTS and the Ministry of Finance consider that the exchange difference, if any, should be taken into account separately from the principal amount of income. When can it occur?
A. There is a date when the customer transferred the money to the transit account - this is the date the income was received. We translate into rubles at the rate of the Central Bank and we get income.
B. There is the date of the act, that is, the date of transfer of ownership of the result of the transaction. Or there is the last date of the month. At this date, you need to recalculate the money received, using the rate for that day.
Calculate the difference BA. If it is positive, then it must be separately recorded in income as exchange rate difference. Date of income - date B. If negative, then Ivan will not take it into account, since he has a tax system of "income, 6%," and writes down only the amount A with date A.
A natural way to avoid these calculations is to indicate the date of receipt of money for the transit account by the date of the act.
Make a conclusion
In order to make your business transparent and understandable for the state and at the same time preserve wealth - we become an IP, link your e-wallet with a current account and earn! Or we start a currency account - it is not difficult, and for traveling over the hill it will be useful ;-) And we earn again! And then we spend and are not afraid to be caught by the hand. In addition, modern web services allow you to keep records without leaving the main tool for earning a freelancer - Internet access points. The electronic accountant "Elba" also allows you not to waste time trying to understand the subtleties of accounting: you register, log in, log in. And if something is not clear - then there is an accounting help and twenty-four-hour support.
By the way, the idea of ​​this case with a freelancer initially threw us Plushev , inviting Petya Didenko to his program on Echo of Moscow, for which of course many thanks to him. The fact that the radio still exists, convincingly hints that the texts and series from the cases on the Habré are of course wonderful, but there are so many people who are too lazy to read. And not too lazy to listen to them :) And especially for such people, we launched a series of podcasts about small business . Listen and enjoy :)
Publications from the series
- How to live happily while paying taxes
- Small business 2011. Wolf and sheep
- About freelancer Ivan and how he did not get up from the couch
Source: https://habr.com/ru/post/113499/
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