SAPE

You probably already know what happened at sape.ru. If you are an optimizer or webmaster, you certainly know. For those who are not in the subject, let me remind you: sape.ru is the largest exchange in RuNet for buying and selling links. With the help of this exchange sell links more than 160 000 sites.
A week ago, the administration of the resource changed the conditions of work with the exchange. Now all calculations are made in rubles, all participants must re-register and conclude an offer agreement with two CSCs (Partner Service Center, each of which is a separate legal entity) - they enter money through the first, and withdraw through the second. In this regard, significantly reduced the profits of webmasters.

The situation with Sape, I think, will be interesting not only to optimizers and webmasters, because many services (freelance exchanges, copywriters exchanges, Blogun, banner networks, etc.) carry out financial relationships with users just like sape until October 1 . In this case, it is not so important that the exchange sells links. Interesting financial moments.

Causes of discontent

When re-registering, several registration options are offered:
1. Legal entity.
2. Individual entrepreneur.
3. Phys. person - a resident of the Russian Federation.
4. Phys. the person is a non-resident of the Russian Federation.

')

Webmaster - natural person, resident of the Russian Federation
The main reason for the dissatisfaction of webmasters was caused by the information that now Sape will be for individuals. tax agent and will take part of the profits immediately as a tax. If before the webmaster received 100% - 10% (sape commission) - 0.8% (webmoney commission) = 89.2% of the amount, now the income of the resident individual will be only 52.2%.
Deductions will be as follows:
The sape commission is 9%.
Service CSC - 1%
NDFL - 13%
The reimbursement of sape costs is 24%.
Webmoney commission (if this withdrawal method is selected) - 0.8%
Most of the perturbations were caused by the item “reimbursement of expenses for sape - 24%”. The administration claims that it is going to pay a single social tax for webmasters (minus 2.9% - the part that goes to social insurance). The result is 23.1% (single social tax 26% minus 2.9% social insurance). And 0.9% is so, for minor expenses.
In the contract sape nothing about the social tax does not say!
The problem is that even if the system as a tax agent holds 13% of personal income tax, then it will still have to be proved to the tax inspector if he suddenly asks you - and what kind of money did you cash out with the webmoney? The administration’s words flashed that it was ready to issue a PIT2 tax certificate upon request. But this is exactly “flashed” and imagine how the works of the webmaster from Vladivostok will receive this certificate from the Moscow TsOP. I doubt that she will be sent on demand.

The third problem is that the system requires you to specify a lot of data about yourself and also download a scan of your passport. At the same time, there is a clause in the contract stating that the data may be provided to third parties. The wording is as follows: the Principal also agrees: - that all information provided by the Principal to be entered into the Database may be available to an unlimited number of persons;
This wording scares users, although, most likely, they meant data on sites with links. But legally it is possible to transfer personal data.

The next point that caused dissatisfaction: many act as webmasters and advertisers in the same account. Tax is taken from income. And nobody cares that you immediately spend the money in the system. So at least because there are two CSCs - two legal entities with each of which you have your own contract. That is, sell links to 100 rubles. and buy the same amount will not work. Be kind to pay 47 rubles. taxes and commissions, and the remaining 53 rubles. Buy links (and 5.3 rubles. Of them, too, go to the system).
In general, somehow no one takes into account that the physicist webmaster has costs: paying for hosting, buying links for him, other advertising. That is, the tax on his income is taken in full, and the costs are not considered. From a legal point of view, it’s right - if you count income and expenses, then a person should be an individual entrepreneur, and he is engaged in illegal business activities. But as a matter of fact, the webmasters' income falls very significantly.

Webmaster - nat. person, non-resident of the Russian Federation
By registering a non-resident of the Russian Federation can save. For them, almost nothing has changed. Commission sape - 9% + service CSC - 1%. Same ten percent as before. And from the data require only the name. You pay the tax at the place of its actual location, outside of Russia.
A nonresident is someone who spends less than 182 days a year in Russia. However, it is strange - according to the tax code, non-residents, if they spend more than 182 days in Russia, then 13% pay just like the Russians. If less than 182, then 30%, based on the actual number of days. (Correct if I am mistaken.)
There are two things: in the contract there is a clause on the provision of reliable information and the termination of the contract in the event of such violations. Most likely, sape will not check whether you are a resident. However, if many people take advantage of this form of registration, they will be reminded of this during the tax audit: “What about you, 40% of users are non-residents? Suspicious! ”

Webmaster - nat. face, sp
Everything is simple here. Tax 6% or 15% is paid by the entrepreneur himself. The system only gives the previous 10%.

Webmaster - legal entity
Here I did not understand. In the contract there is a phrase:
If the Principal is a legal entity, he undertakes no later than 5 working days from the end of the current month to provide the Agent with invoices in the name of the Agent (in case the legal entity is a VAT payer)
And if not a VAT payer? And it works without invoices, but only with acts of work performed. About them in the contract is nothing. Yes, and how it will look like? The user himself looked at the report in sape for the month, printed the acts, sent them to the CSC? This procedure is not regulated.
If not to send acts at all? If this money is not withdrawn to the account of the organization, and spent immediately in the system? If the money is spent immediately, what documents will the system provide for them? In theory, they are already obliged to give us acts of work performed. But how is this possible, if in fact this money came from nowhere. We did not translate them by bank transfer to the legal entity. They "just appeared" in our system. And if they are displayed on the webmoney wallet? How does the tax officer find out about her? Do I need to carry out this operation in the accounting?

Advertiser - legal entity
The advertiser increased costs. Previously, the transferred amount was introduced at the rate of $ 1 = 26 rubles. Now, according to the contract, 5% more will be added to the transfer amount. Now I have looked at point 2.7, which the system refers to when forming the invoice. The following is written:
expenses associated with the implementation of payments by the Agent through EPS in pursuance of instructions under this Agreement. The parties have hereby agreed that in order to compensate for such expenses, the Agent is entitled to withhold an amount of 5% of the funds received from the Principal in accordance with this Agreement. Actually incurred expenses in excess of this amount are not refundable. If the actual expenses incurred are less than the amount withheld by the Agent, the difference between these indicators increases the Agent's remuneration and is not refundable to the Principal. Expenses provided for by this subparagraph shall be withheld by the Agent if the funds are received from the Principal in a cashless form.
EPS - are understood as webmoney. It turns out, and with a bank transfer, 5% is retained and, when entering via webmoney, it is also 5%.
Sape hung on the advertiser for some of their expenses. For non-cash payments, it seems that these are bank transfers from one CSC to another. There, less than 5% will be released, the rest again for spending.

Why all this?

The administration says that the time has come to move to the white rails. According to rumors, the exchange was simply pressed by the tax inspectorate, which is why such measures are being introduced in a hurry. Another version is whitewashing business in order to attract serious investors.
The tax version has a right to exist, because Sape used to be very irresponsible about documents. For example, as a representative of a legal entity, I did not wait for the contract from the exchange; when setting up an invoice for non-cash payment, the “information services” stood in the base field. Worse, the basis for payment is hard to come up with. Information services - the most popular earlier reason for cash withdrawal. To the question by phone sape accountant I received an answer, that I can write what I like at the base of the account.

Perspectives

For optimizing companies that work by bank transfer, the whitewashing of the exchange would be a plus if not for two important but: legal entities and before October 1 had already worked with sape by bank transfer, but now when crediting money to their account in the system they will additionally pay 5% . And most importantly, all this hype will lead to an outflow of parts of sites to other exchanges and an increase in prices for links. Costs will increase by 30-40%. Already, you can watch the wave of price increases. And some increase immediately by 50-200%!
Webmasters also lose. Who has a small income - will go to other exchanges - too many fees, too many problems. Who has more earnings - will lose part of the income.
Sapé, of course, will not die. But the popularity of such draconian measures will not bring it. The stream of new participants will decrease - the registration system for webmasters becomes too complicated.

There are a lot of problems and controversial issues with new working conditions. Let's see what happens.