I decided to try the new tax regime and was puzzled by the procedure for calculating and paying taxes when working through a freelance exchange:
- Who will be my counterparty - the exchange or the customer (4% or 6% tax, respectively)?
- Is the tax base the amount received by the exchange from the customer, or received by me from the exchange?
- Is the exchange commission taxed for cash withdrawal?
- What is the date of receipt of income - the date of crediting to the account balance of the freelance exchange or the date of withdrawal? (When earning income in foreign currency, you need to calculate the ruble equivalent at the Central Bank rate on the day of receipt)
- Is it possible to withdraw money by the end of the month or do I need to withdraw money for each transaction as a separate transaction?
Since a quick googling did not work, your humble servant contacted the Federal Tax Service (Federal Tax Service) with the above questions. And so: if you, like me, want to immediately start paying taxes correctly, welcome to cat.
Disclaimer 0 : I am not a lawyer or a tax specialist, please do not consider my subjective analysis of the response of the state agency as an official conclusion or an appeal to pay taxes according to my understanding.
Disclaimer 1 : I used a personal email address to write the request, I dying it out, so don't blame me.
So to the point! Actually, on October 4, I asked these questions through the website of the Federal Tax Service . I don’t know if I did it right, but I figured out the form and decided to write to the central office and began to wait ...
On October 22, a copy of the letter that my request was redirected to the Federal Tax Service of Moscow was sent to the e-mail:
The answer came straight on October 28th:
Of course, the Federal Tax Service responded with general rules, but we will work with what is, I will try to answer questions in order:
- Who will be my counterparty - the exchange or the customer (4% or 6% tax, respectively)?
“The date of receipt of income from the sale of goods (work, services, property rights) is the date of receipt of the corresponding funds to the taxpayer accounts in banks or, on his behalf, to third party accounts. When the taxpayer sells goods (work, services, property rights) on the basis of agreements order, commission agreement or agency agreement with the intermediary in the calculations, the income shall be considered received by the taxpayer on the last day of the month of receipt of funds by the intermediary. " - it reads that the customer / buyer can be an intermediary / escrow, respectively, if the last physicist, then the physicist provided the service and the tax rate will be 4%. - Is the tax base the amount received by the exchange from the customer or received by me from the exchange?
The tax base is the monetary expression of income received from the sale of goods (works, services, property rights), which is the object of taxation.
here it is not explicitly indicated by whom received - an intermediary or a taxpayer - but taking into account the previous quote and the fact that this Law No. 422- does not provide for a reduction in income from the sale of goods (works, services, property rights) by the amount of expenses incurred taxpayers nap. It seems to me that this means the amount received from the buyer (customer), that is, the amount before the exchange charged a commission. - Is the exchange commission taxed for cash withdrawal?
Actually, since this Law No. 422- does not provide for the reduction of income from the sale of goods (works, services, property rights) by the amount of expenses incurred by taxpayers of the NPA. then yes, taxed. - What is the date of receipt of income - the date of crediting to the account balance of the freelance exchange or the date of withdrawal?
Perhaps the most difficult question:
When a taxpayer sells goods (work, services, property rights) on the basis of commission agreements, commission agreements or agency agreements with the participation of an intermediary in the calculations, the income is considered to be received by the taxpayer on the last day of the month that the intermediary receives money.
Does this suit us? We turn to the civil code (hereinafter - the Civil Code of the Russian Federation):
- A contract of commission: according to clause 1 of Article 971 of the Civil Code of the Russian Federation Under a contract of commission, one party (the attorney) agrees to perform certain legal actions on behalf and at the expense of the other side (the principal). Rights and obligations under a transaction made by an attorney arise directly with the principal. I do not think that escrow services are legal actions in relation to the customer.
- Commission agreement: according to paragraph 1 of Article 990 of the Civil Code of the Russian Federation According to a commission agreement, one party (commission agent) undertakes, on behalf of the other party (commissioning party) to make one or several transactions on its behalf, but at the expense of the principal.
In a transaction made by a commission agent with a third party, it acquires rights and the commission agent becomes obligated, even if the principal was named in the transaction or entered into a direct relationship with the third party to execute the transaction. again, the question of legal actions is not our case, we move on.
- Agency agreement: according to paragraph 1 of Article 990 of the Civil Code of the Russian Federation * Under an agency agreement, one party (agent) undertakes to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf of and at the expense of the principal .
In a transaction made by an agent with a third party on its own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into a direct relationship with the third party to execute the transaction.
In a transaction made by an agent with a third party on behalf of and at the expense of the principal, the rights and obligations arise directly with the principal. *
Same. It remains to be considered that the date of receipt of income from the sale of goods (work, services, property rights) is the date of receipt of the corresponding funds to the taxpayer accounts in banks or, on his behalf, to third party accounts. " That is, on the date when the money falls on the balance of the freelancer's account in the freelance exchange. It should be noted that in addition to the ambiguous wording in the letter of the Federal Tax Service indicated * "Additionally, the Office reports that a request for clarification on the conversion of income received in foreign Ljuta, in rubles sent to the Internal Revenue Service.
An answer on the merits of this request will be sent to you upon receipt of the relevant clarifications from the Federal Tax Service. *
I haven’t received an answer yet, I will unsubscribe upon receipt.
- Is it possible to withdraw money by the end of the month or do I need to withdraw money for each transaction as a separate transaction?
There is no direct answer in the letter, but considering that the amount under the tax - the one paid by the customer and the date - the one in which the money fell on the account of the freelancer's balance, I think that it makes no sense to withdraw money after each transaction.
Total:
- Who will be my counterparty - the exchange or the customer (4% or 6% tax, respectively)? * customer
- Is the tax base the amount received by the exchange from the customer or received by me from the exchange? amount received by the exchange
- Is the exchange commission taxed for cash withdrawal? Yes
- What is the date of receipt of income - the date of crediting to the account balance of the freelance exchange or the date of withdrawal? (When earning income in foreign currency, you need to calculate the ruble equivalent at the Central Bank rate on the day of receipt) date of crediting to the account balance (but this is not accurate)
- Is it possible to withdraw money by the end of the month or do I need to withdraw money for each transaction as a separate transaction? can
Everything is not so bad - we will break through!