Subtleties when working with a foreign customer
In the next topic they asked to tell about the nuances of working with foreign clients for IP / LLC. For individuals, working with non-residents is no different than working with residents.
It is rather not even an article, but a note / memo, but maybe someone will be at least a little helpful.
Suppose that you have completed the registration of the PI / LLC and opened a ruble current account.
In order to work with a currency, you need to open another current account - a currency account. It's simple.
When you open a currency account, you will create an additional technical transit account. His details and need to inform the customer.
Here we meet the potential jamb number of times: as in the case of a ruble account, you must notify the tax within a week (fine - 5,000 rubles [1]). Then do not forget to notify your branch of the FIU in the same period, otherwise, again, a fine, but already less - 2000. If you are registered with the FSS, then you need not forget about them too, everything is the same as with the FIU. [2]
')
An LLC needs to notify the FIU and FSS only if there are employees. PI - necessarily the FIU, but if there are or were employees, then the FSS.
Some civil services "do not rummage" and try to fine if not notified of the transit account. It is illegal and easy to decide even in the pretrial order, not to mention the court. It is necessary to declare only about the usual account, about the transit account - it is not necessary.
In principle, everything is crystal clear here, the only thing that is slightly puzzling is why to wear these papers if the bank is also obliged to send information about opening accounts.
When you received money in your transit account, you are obliged to withdraw it from there within 15 days [3], otherwise a fine of 75% -100% of the amount [4]. In general, all fines fall under the same bounds to 100%. So I do not advise to delay and mow.
The chip is the number of times - the bank is obliged to notify that the money has come to your account [5]. However, as far as I know, the bank may limit itself to notification in the Internet Bank, without a letter. Read your contract with the bank,% username%.
Here stone number two is waiting - if the customer transferred the money, but did not arrange the docks on time, then it is best to write a waiver of money, no matter how sad it sounds.
In order to transfer money to your currency account or immediately redeem them into a ruble account, you need only 2 categories of paperwork - a certificate of currency transactions and the reasons for conducting a currency transaction.
The only field in the certificate that raises questions is the "Code of the type of currency transaction." For freelancing, section 20xxx is needed - “From a non-resident to a resident for the provision of services / transfer of information and results of intellectual activity / performance of work.”. The choice between 20050 and 20060, depending on the timing of payment in the contract (less than six months - the first, more - the second).
Now you can go to the grounds.
Since we chose 20050/20060, 2 things are needed - a contract and an act of completion (Protocol of delivery-acceptance of completed works), for both of these codes imply payment after the work has been completed, and we prove with the act that everything is ok.
Stone number three - the documents must either be in Russian (no one bothers you to make a contract / act in 2 languages with one signature), or be notarized. Of course, for $, and if you consider that the contract rarely fits into 10 pages, it is still better to take care in advance and choose the first path.
The fourth lump - by law, if you allow bugs in the certificate, you will receive a fine, 5-50 thousand rubles. But here there is also a feature - the bank is obliged to check all the documents at the receiving stage, and send the redo if something goes wrong. So if the bank misses your joint, it will also fly in, and it may warm your soul for you, that not only you have suffered.
After all the docks have been executed, the withdrawal procedure can be started from the transit account.
There are 2 ways here:
1. Order for the purchase of foreign currency credited to the IP / LLC LLC ruble account. Immediately on account of nat. faces, for example, will not be able to convert. Therefore, it is a two-stage scheme.
2. Domestic currency transfer to a conventional settlement currency account of an IP / LLC. Here, if you want in rubles, you need to do 3 steps. Transfer from transit to ordinary, then conversion from currency to ruble. And after that conclusion to the account of nat. faces. However, there is a nuance. The CBR wants us to sell at least part of the amount received [6] (conversion), but the trick is that it also says that the minimum percentage is 0. Such matters. Therefore, again, there are 2 options - confuse and buy this 0%, or rely on the bank. Some banks write off the sale as a commission. That is, we transfer money to our currency account, and the bank at this time converts its interest into rubles, and counts it as a sale. But it is better to check with the bank in their currency control.
About nat. I said a person, of course, when working as an entrepreneur, to withdraw funds LLC needs a lot more trouble, but this is not subject to currency control after you have completed all the steps except the last one in any of the 2 ways. Well, actually, this way goes beyond the notes.
It would seem, live and rejoice, but until currency control starts to dig your contract. More often than not, you did not surrender to anyone, the responsible person ran through the contract, saw that they did not exceed the limit of $ 50,000, checked the information on the certificate, and approved it. But if that, then the lawyers will deal with the contract and verify the clauses of the contract with the operations performed. The risk, of course, is not great, but it is better to err.
Often in the contract can be found such, for example, the item:
"8.5. Payment for these services is made within 3 days from the date of signing the act of acceptance on the basis of the invoice. For each day of delay a penalty is charged in the amount of 100,500 percent of the contract amount per day. ”
What does currency control see here? And he sees that money should have come to you in time [date_act; data_act + 3]. What if suddenly the customer got to the hospital and sent you money in 4 days? Not only will you get penalties, but also problems from currency control, who was expecting money from you during that period of time. So watch your dates very carefully. The easiest way to draw a long term, but here your interests are already affected. There is the option of setting two dates - when you want to get money, and when you stop the fines and start the prosecution. Well, that is, like I want money in 3 days, but I’m ready to wait another week with payment of penalty, but send it in one week without options.
By the way, penalties are generally a good thing, so you can show that it is not your fault, but you financially motivated the customer.
And if the customer did not send money at all? Monetary control is not important in the event that the contract is not terminated. If terminated, then you need to notify about it, so as not to wait. But if you suddenly forgot, it is a matter of seams. Okay, getting a 100% fine from existing money, but getting the same fine from money that was not sent to you is terrible.
In general, everything.
A separate item to highlight the institution of a passport transaction, but this is a couple of text screens.
Yes, and be sure to start it only in the case when the contract amount exceeds $ 50,000 (option with a credit obligation, I think we do not consider).
PS: in the middle of the article I was a bit tired of exposing the pruflinks, please excuse me for that.
1. 118 of the Tax Code of the Russian Federation and 23.2.1 of the Tax Code of the Russian Federation
2. Federal law of 24.07.09 N 212-FZ Art. 28.3.1 and Administrative Code 15.33.1
3. Instruction of the Central Bank of Russia of June 15, 2004 N 117-I and Directive of the Central Bank of Russia of December 29, 2010 N 2557-
4. KoAP 15.25.3
5. Instruction of the Central Bank of Russia dated March 30, 2004 N 111-I Art. 3.1
6. Instruction of the Central Bank of Russia dated March 30, 2004 N 111-I Art. one
It is rather not even an article, but a note / memo, but maybe someone will be at least a little helpful.
Account registration
Suppose that you have completed the registration of the PI / LLC and opened a ruble current account.
In order to work with a currency, you need to open another current account - a currency account. It's simple.
When you open a currency account, you will create an additional technical transit account. His details and need to inform the customer.
Here we meet the potential jamb number of times: as in the case of a ruble account, you must notify the tax within a week (fine - 5,000 rubles [1]). Then do not forget to notify your branch of the FIU in the same period, otherwise, again, a fine, but already less - 2000. If you are registered with the FSS, then you need not forget about them too, everything is the same as with the FIU. [2]
')
An LLC needs to notify the FIU and FSS only if there are employees. PI - necessarily the FIU, but if there are or were employees, then the FSS.
Some civil services "do not rummage" and try to fine if not notified of the transit account. It is illegal and easy to decide even in the pretrial order, not to mention the court. It is necessary to declare only about the usual account, about the transit account - it is not necessary.
In principle, everything is crystal clear here, the only thing that is slightly puzzling is why to wear these papers if the bank is also obliged to send information about opening accounts.
Justification of money
When you received money in your transit account, you are obliged to withdraw it from there within 15 days [3], otherwise a fine of 75% -100% of the amount [4]. In general, all fines fall under the same bounds to 100%. So I do not advise to delay and mow.
The chip is the number of times - the bank is obliged to notify that the money has come to your account [5]. However, as far as I know, the bank may limit itself to notification in the Internet Bank, without a letter. Read your contract with the bank,% username%.
Here stone number two is waiting - if the customer transferred the money, but did not arrange the docks on time, then it is best to write a waiver of money, no matter how sad it sounds.
In order to transfer money to your currency account or immediately redeem them into a ruble account, you need only 2 categories of paperwork - a certificate of currency transactions and the reasons for conducting a currency transaction.
The only field in the certificate that raises questions is the "Code of the type of currency transaction." For freelancing, section 20xxx is needed - “From a non-resident to a resident for the provision of services / transfer of information and results of intellectual activity / performance of work.”. The choice between 20050 and 20060, depending on the timing of payment in the contract (less than six months - the first, more - the second).
Now you can go to the grounds.
Since we chose 20050/20060, 2 things are needed - a contract and an act of completion (Protocol of delivery-acceptance of completed works), for both of these codes imply payment after the work has been completed, and we prove with the act that everything is ok.
Stone number three - the documents must either be in Russian (no one bothers you to make a contract / act in 2 languages with one signature), or be notarized. Of course, for $, and if you consider that the contract rarely fits into 10 pages, it is still better to take care in advance and choose the first path.
The fourth lump - by law, if you allow bugs in the certificate, you will receive a fine, 5-50 thousand rubles. But here there is also a feature - the bank is obliged to check all the documents at the receiving stage, and send the redo if something goes wrong. So if the bank misses your joint, it will also fly in, and it may warm your soul for you, that not only you have suffered.
Receiving the money
After all the docks have been executed, the withdrawal procedure can be started from the transit account.
There are 2 ways here:
1. Order for the purchase of foreign currency credited to the IP / LLC LLC ruble account. Immediately on account of nat. faces, for example, will not be able to convert. Therefore, it is a two-stage scheme.
2. Domestic currency transfer to a conventional settlement currency account of an IP / LLC. Here, if you want in rubles, you need to do 3 steps. Transfer from transit to ordinary, then conversion from currency to ruble. And after that conclusion to the account of nat. faces. However, there is a nuance. The CBR wants us to sell at least part of the amount received [6] (conversion), but the trick is that it also says that the minimum percentage is 0. Such matters. Therefore, again, there are 2 options - confuse and buy this 0%, or rely on the bank. Some banks write off the sale as a commission. That is, we transfer money to our currency account, and the bank at this time converts its interest into rubles, and counts it as a sale. But it is better to check with the bank in their currency control.
About nat. I said a person, of course, when working as an entrepreneur, to withdraw funds LLC needs a lot more trouble, but this is not subject to currency control after you have completed all the steps except the last one in any of the 2 ways. Well, actually, this way goes beyond the notes.
What to fear after receiving
It would seem, live and rejoice, but until currency control starts to dig your contract. More often than not, you did not surrender to anyone, the responsible person ran through the contract, saw that they did not exceed the limit of $ 50,000, checked the information on the certificate, and approved it. But if that, then the lawyers will deal with the contract and verify the clauses of the contract with the operations performed. The risk, of course, is not great, but it is better to err.
Often in the contract can be found such, for example, the item:
"8.5. Payment for these services is made within 3 days from the date of signing the act of acceptance on the basis of the invoice. For each day of delay a penalty is charged in the amount of 100,500 percent of the contract amount per day. ”
What does currency control see here? And he sees that money should have come to you in time [date_act; data_act + 3]. What if suddenly the customer got to the hospital and sent you money in 4 days? Not only will you get penalties, but also problems from currency control, who was expecting money from you during that period of time. So watch your dates very carefully. The easiest way to draw a long term, but here your interests are already affected. There is the option of setting two dates - when you want to get money, and when you stop the fines and start the prosecution. Well, that is, like I want money in 3 days, but I’m ready to wait another week with payment of penalty, but send it in one week without options.
By the way, penalties are generally a good thing, so you can show that it is not your fault, but you financially motivated the customer.
And if the customer did not send money at all? Monetary control is not important in the event that the contract is not terminated. If terminated, then you need to notify about it, so as not to wait. But if you suddenly forgot, it is a matter of seams. Okay, getting a 100% fine from existing money, but getting the same fine from money that was not sent to you is terrible.
In general, everything.
A separate item to highlight the institution of a passport transaction, but this is a couple of text screens.
Yes, and be sure to start it only in the case when the contract amount exceeds $ 50,000 (option with a credit obligation, I think we do not consider).
PS: in the middle of the article I was a bit tired of exposing the pruflinks, please excuse me for that.
Notes
1. 118 of the Tax Code of the Russian Federation and 23.2.1 of the Tax Code of the Russian Federation
2. Federal law of 24.07.09 N 212-FZ Art. 28.3.1 and Administrative Code 15.33.1
3. Instruction of the Central Bank of Russia of June 15, 2004 N 117-I and Directive of the Central Bank of Russia of December 29, 2010 N 2557-
4. KoAP 15.25.3
5. Instruction of the Central Bank of Russia dated March 30, 2004 N 111-I Art. 3.1
6. Instruction of the Central Bank of Russia dated March 30, 2004 N 111-I Art. one
Source: https://habr.com/ru/post/132360/
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