When we first started to deal with the creation of applications for the iPhone / iPod Touch, the question of legalizing the receipt of money was urgent, because Yablochniki send them only to a bank account.
We registered the account on an individual, but due to our interesting legislation, the problem is absolutely relevant for company accounts.
Everything described below applies to Ukraine. In other countries, as far as I spoke with the developers, life is simpler and things are better, but I will not say for sure, because hands did not feel.
So, there are 2 main options for opening a currency account for receiving money from abroad by SWIFT transfer:
the company's account (PE, LLC, JSC - no difference) and an
individual (private person)
account .
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Advantages of the first:
- ability to pay taxes less than 15% personal income tax
- PF issues are dealt with in the same way as money-related ones.
- everything is white, clean and wonderful
Minuses:
- Signature / seal contract required
- admission must be confirmed by an act
- the note to the payment must include the number of the contract and the act
- inability to get dollars on hand. Only sale on the interbank market
We arrived. It is unrealistic to beg Apple to make an exception for itself and to conclude normal contracts, to sign each transfer, it is easier to assemble the rover already.
Therefore, we proceed to point two.
Physical Account
It opens in 5 minutes, the card in a couple of days on hand. Then everything will be told on the example of ProCredit Bank. This is not advertising, I just have been serving there for 2 years and there are no complaints.
When I asked how they would look at constant SWIFT transfers from the USA to my account and what limits on the amount of transfer at which they did not
knock to start financial monitoring, received the following (numbers in hryvnias):
- up to 100 thousand one-time income they are not interested in my person
- 100-300 thousand and I talk with my manager about the translation
- 300 thousand and above - talk with the head of the site
According to them, the data in the tax they do not transmit.
But there is one thing - in the notes to the translation there should not be
any mention at all that this is somehow related to entrepreneurial activity, due to the fact that an individual does not have the right to conduct it.
However, selling your games / programs on the App Store is not an entrepreneurial activity, but
royalties are deductions for copyright /
By that time, I had already heard that Apple does not make notes and decided to take a chance.
After the first translation, I was already calm - the note was, but it contained only completely unintelligible information. To be completely accurate, it contained product codes and amounts earned from their sale minus 30% of the app. Further contained the same.
Conclusions: it is possible to work in Ukraine with the App Store, but it is fraught. Because With these incomes, you must pay another 15% personal income tax.
Any questions to the wolves, I have had enough time with it in my time, I am ready to clarify and help.