Help on Tele2, tariffs, questions

When working on the Internet, it is important to have a good understanding of different payment methods. If you have only one option to receive money, you may well miss the order: some clients may not be comfortable with it, and they will choose a freelancer with the e-wallet they need. In addition, when working on foreign freelance exchanges, local payment methods may not be suitable, and you will have to urgently look for alternatives. All this is today's article.

The listed methods are mainly useful for individuals, however, most systems provide the opportunity to register as a legal entity or individual entrepreneur.

Payment within the CIS

This includes all payment options that are feasible when working with customers from the CIS. However, Ukrainians may not be able to access the Yandex.Money system wallet.

1. Bank card

The easiest and most obvious way. The customer simply transfers the money to your card, and you spend it.

You do not lose a penny on commissions: withdrawing money from your ATM is free

You do not need to worry about how to withdraw money from an electronic wallet, after the transfer you can immediately spend it

Almost everyone has bank cards now, you do not need to start a special account for this.

A relatively new system, which, however, already works with most foreign freelance exchanges and stocks.

You get a personal card, the balance of which is combined with your account in the system, or simply withdraw funds from your account to any bank card

You can choose the account currency

Earnings from stocks, Fiverr, Freelancer, even from the Airbnb affiliate program can be immediately withdrawn to Payoneer

It is possible to issue an invoice for payment, which simplifies interaction with the customer

Affiliate program with nice bonuses: for example, when registering in the service using this link, you will receive $25 to your account

You can withdraw money from PayPal in dollars without conversion

– fee for withdrawing or withdrawing cash $3.15 + interest for withdrawing in a certain country (in Russia 1.8%)

– complex registration with the input of passport and bank data, waiting for approval

- on the forum of the system, some complain about the refusal of ATMs to withdraw dollars (it is decided by withdrawing in rubles)

- the system is not transparent: in fact, you do not have a bank account, it is one common account divided among all participants in the system, and reviews often write about stolen money (and the system “as a gesture of goodwill” returns half - the feeling that it and steal)

4. Skrill

Easy registration

Works with microstocks and freelance exchanges

Quite popular among foreign freelancers

– high fees for conversion and withdrawal of funds (from 7% for withdrawal to a card, 3.99% for conversion)

– you cannot order a card without a VIP status, to obtain it you need to pay for the services of system partners for 6000 euros for 3 months

• a bank card of the country in which you live, with an account in the national currency and a dollar or euro (Alfa-Bank and Tinkoff, for example, you can open a multi-currency card);
• electronic wallet: Yandex.Money, QIWI or WebMoney;
• foreign wallet: PayPal or Payoneer.

Write in the comments what methods do you use yourself?

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Hello friends!

Did you know that such a famous word freelancer is translated from English as a free artist? Yes, now it is better known as a freelance worker, a remote worker, but earlier this word referred specifically to artists. In a sense, we are truly artists, creative people who must learn to masterfully offer their work, even thousands of miles away from their potential employer. But how to move from an "airy" worker who earns here and there to a serious official? Taxes and freelancing is the topic of our today's article. Thus, official work and paying taxes are inextricably linked.

Does everyone have to pay taxes?

Since freelance activity is not singled out in Ukrainian legislation as a separate type of income with special conditions, we will consider it as a standard income generation. Below are the three main methods of generating income:

Which of these types of income do you like?

Phys. note to persons

The amount of taxes and building cooperation with the employer depends on who the customer is:

— Is he an entrepreneur or a legal entity?-Then the income that is transferred to the freelancer is minus the tax withheld. The employer independently calculates and transfers the tax to the budget. The entrepreneur also maintains appropriate reporting on the amounts that he transfers to the account of an individual and the tax withheld.

This data is provided by an individual to the tax office at the place of registration. Thus, the remote worker is exempted from submitting a declaration of their income. But, there are exceptions for persons who during the year receive amounts ten times the minimum wage as of January 1 of the reporting tax year.

— Is the customer an individual?- In this case, the freelancer is obliged to pay all taxes on his own. Every year, a remote worker must submit a declaration of income to the tax office by May 1 of the current year, and pay a tax of 15% by August 1, and if the amount exceeds ten times the minimum wage, then 20% of income.

Who knows when to start registering your activities?

In fact, there is a law that must be followed. If your earnings, even on the Internet, begin to be systematic, it definitely needs to be transferred to the official rank. By law, you are required to register as a private entrepreneur and start doing business in this status.

By working in this way, you get your bonuses. Firstly, you don’t have to worry, because your activity is completely legal, and with the systematic payment of all required taxes, you will be completely clean in front of the “face of the Law”. And secondly, this form of activity adds additional presentability to you, and also makes it possible to obtain loans for the development of your business.

Taxation systems for individual entrepreneurs

There are two systems of taxation of personal income. An entrepreneur always has a choice:

• work according to the general system of taxation;
• work on a simplified single tax system.

In the first case, its rate will be 15% (20%), and income will be calculated as the difference between revenue and official expenses. And with a simplified taxation system, everything depends on its type of activity, the amount of income received and the number of employees hired.

Each entrepreneur chooses for himself a more profitable taxation system, in which he maximizes his profits.

When receiving income on a virtual wallet, do I need to pay tax?

Depending on which e-wallet you receive your earnings on, you need to adhere to certain rules. Do you use Webmoney or Paypal? - Then you automatically take part in the purchase and sale of securities. As long as the money is stored in a virtual account, you are not required to pay tax. But, from the moment of cashing out money in any way (withdrawal to a card, money transfer), you must pay the corresponding tax yourself.

Or do you use a payment system? — This system is intended for the purchase of goods via the Internet. Money received into the account is considered non-commercial. But, in case of a desire to cash out their funds, the freelancer again falls into the status of a taxpayer. Such an account will not be blocked only if you attach it to an entrepreneur or organization, but in any case, you will have to pay taxes, only for a private or legal entity.

"Not caught, not a thief"

Currently, in our legislation, remote work is not singled out as a separate type of income. There is not yet a systematic check of online workers at home. Therefore, the rule applies: "not caught, not a thief." It's up to everyone to wait until they catch you, or to be a conscientious citizen and do their duty. Liability for non-payment of taxes depends on the amount that the freelancer owes the state. It can be both administrative and criminal.

A remote worker may be subject to verification if the taxpaying company or individual the person who pays for your services will be checked by the tax service. In this case, a request is made for all documentation of the company's management and all money transfers. Since no one is immune from such a course of events, I advise freelancers to pay the appropriate tax payments in a timely manner. This applies to remote workers who systematically receive large sums in their accounts. Since the inspection is unlikely to be interested in small one-time payments.

The main reason why many freelancers do not register as private entrepreneurs is that they are more than confident that, under current legislation, their income will not be of interest to the tax service of Ukraine. But there is some risk that when legislation is passed to collect taxes from people doing remote work, you may be among those who will be held accountable for previous non-payment of tax payments. I don't think anyone would like that.

Ukrainian remote workers in the global freelance market

Ukrainians are highly valued for international exchanges of remote work. The most common professions that Ukrainian freelancers are engaged in are IT programming and web design. There are also many Ukrainian remote workers: copywriters and translators. They are valued for the high quality of their work, good knowledge of a foreign language, and low prices for their services.

In terms of the global volume of work performed, Ukrainians are only ahead of representatives of India, Pakistan and the United States. India and Pakistan are captivating the market with their extremely low prices. Have you heard about it? The quality of such work is incomparable with the skill of domestic freelancers. Ukrainians want not only to earn money, but also to create a quality product.

Perhaps this is our difference from Indian and Pakistani freelancers.
We would still learn from the Americans to highly appreciate their work. After all, remote workers from the United States receive fees many times larger, unlike Ukrainian freelancers. And the quality of work is not much different. Although, receiving even today's earnings, Ukrainian remote workers are “head and shoulders above” from officially employed Ukrainians in domestic organizations.

Without exception, all freelancers who work for are registered as entrepreneurs or honestly pay their taxes. Since the monitoring of international transfers is as high as possible, and few remote workers are willing to risk their earnings and the loss of dear customers.

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Partially, the revenue part of the budget of any state is determined by the amount of tax revenues from legal entities and individuals. Citizens of the country, legal entities and persons carrying out activities as an individual entrepreneur are required to deduct to the budget a share of the proceeds received in the form of taxes. Failure to comply with this obligation can lead to serious consequences for the taxpayer. Freelancer taxes are also subject to payment and detailed reporting.

Freelancing is a relatively new type of work for our country. Therefore, tax settlements with the state often raise questions. Is it really necessary for a freelancer to pay taxes, or can this obligation be ignored? How to do it with maximum benefit for yourself?

Freelancer taxes: Do freelancers have to pay taxes?

The answer to this question is unequivocal - yes, it is necessary. If the need for tax payments on one-time income is still in doubt for many, then regular systematic income leaves no choice. Entrepreneurial activity without registration and, accordingly, without paying taxes, entails administrative and, in some cases, criminal liability.

Not paying taxes while working as a freelancer is illegal. But one exception can be made: if the activity has just begun. Suppose a person decides to work remotely and does not know if he will succeed, how much income he will receive. If at first the freelancer's income is only a few thousand rubles, then you can not rush to the tax office. But if the monthly income is tangible, non-payment of taxes is unacceptable. It is impossible to name the revenue limit, after which it becomes necessary to register yourself as a tax agent. Problems can arise with the systematic withdrawal of money from the account, with a one-time receipt of 600,000 rubles or 3,000,000 rubles during the year. Questions to a freelancer may arise by chance when checking the counterparty with whom he cooperates.

There are quite a lot of freelancers in Russia today, and their number is growing every year. The amount of money they earn is also growing, which, for the most part, passes by the "state cash desk", i. they do not pay taxes. How all this can end for a freelancer and his employer - we analyze in this detailed and detailed article.

According to the Bureau of Labor Statistics for 2012, only 1 percent of Russian citizens are employed in the field of freelancing, Internet outsourcing or outstaffing, i.e. perform work via the Internet without concluding a long-term contract with the employer. These self-employed workers are paid for their work through electronic payment systems. In Russia and the CIS countries, freelancers are de jure individual entrepreneurs providing services, and freelancing is an entrepreneurial activity that requires registration, reporting and payment of taxes. And although now there are still few freelancers (compared to developed countries), a sharp jump in demand for services and work via the Internet is expected in the future.

Due to the lack of a legislative and theoretical basis, it is difficult to determine the legal status of persons providing services on the Internet. Individuals quite rarely acquire the status of an individual entrepreneur and, moreover, register a legal entity. From the point of view of civil and administrative legislation, this is wrong: since a freelancer systematically makes a profit from performing work or providing services, his activity can be qualified as entrepreneurial, therefore, he must register with the tax authority and pay taxes on his own. But registration and payment of taxes remain a personal matter of the freelancer until it comes to the tax obligations of the customer. After all, if the inspection recognizes an Internet worker as an entrepreneur who has not registered as such, the organization may be denied the write-off of the costs of paying remuneration under a civil law contract. To account for the costs of contracts with individual entrepreneurs, there is another type of expense, but the inspectorate is unlikely to recalculate the costs on its own when reclassifying the contract - rather, it will simply refuse to record them. In turn, a freelancer may face both administrative and criminal liability for illegal business.

At the same time, due to the nature of the relationship between the employee and the employer, there are certain problems in terms of taxing the income of Internet workers. But due to the weak control of the tax authorities, this point is often ignored.

The first problem is that the money in the accounts of most electronic payment systems is not legally money. They acquire the status of money only at the moment of withdrawal to a bank account or in the process of cashing out (for example, by means of a money transfer to oneself).

In the electronic payment system Webmoney and PayPal, withdrawing money to a bank account is the most common way to withdraw electronic money. Both payment systems operate on behalf of a law firm. In the case of Webmoney, this is Guarantee Agency LLC, which has a current account with CJSC NPO Network Clearing House. It is through this current account that money is transferred to the accounts of individuals or legal entities. At the same time, the minimum requirements for withdrawing funds are the presence of a passport of a citizen of the Russian Federation and registration in the system. The “money” withdrawn to the account, according to the payment documents, are securities. This sale and purchase transaction is subject to personal income tax in accordance with Article 214 of the Tax Code of the Russian Federation. As a result, it turns out that before April 30 of the year following the reporting period, online workers are required to file a tax return on personal income in the form of 3-NDFL and no later than July 15 of the year following the reporting period, transfer 13% to pay tax .

The situation is completely different with the electronic payment systems Yandex-Money, OKPAY, Bitcoin, EasyPay. Payment when withdrawing funds from these systems has an approximate note “Refund of unused funds. Without VAT". Thus, these payment systems assume that users use money in these systems for non-commercial use (for example, purchase in an online store). It is assumed that there is no income as such. That is, money in this case is: personal expenses, gratuitous assistance, a loan (receipt and return), replenishment of a card account, money is entered by the user for purchases via the Internet.

However, if the system proves that you are making commercial profits, then your account in the system may be closed. Therefore, there is an obvious need to attach an electronic money account to an organization or individual entrepreneur.

It is also not always clear whether it is necessary to pay tax when withdrawing money through a money transfer. Such a translation looks like a translation to itself, but it is not so at all. And all because the bank or credit institution is still involved in the money transfer chain, through whose settlement account operations are carried out. This means that when transferring income from Internet work, it is also necessary to transfer 13% of personal income tax to pay tax.

The simplest solution to the problem of taxation of income transferred to electronic money accounts is the introduction of mandatory registration as an individual entrepreneur for independent Internet workers, as well as the use of only those electronic payment systems that have a clear tax payment instrument. In this way, many problems have already been solved in countries where money circulation using electronic money is highly developed and is a well-established mechanism of interaction “employee-employer-state”.

When registering as an individual entrepreneur, the best option is to choose a simplified taxation system, where a freelancer will pay either 6% of all income or 15% of the income-expense difference. For freelancers whose income is close to the average wage level, it is better to choose the 6% option, since in this case it will be easier to deal with reporting. In addition, it is necessary to make pension contributions - about 12,000 rubles a year or 1,000 rubles a month. But this money is deducted from the 6% tax, provided that the amount of payments to the Pension Fund is not more than 50% of the tax under the simplified taxation system.

Registration as an individual entrepreneur is optional, as you can pay 13% personal income tax. However, registration as an individual entrepreneur implies greater control by the tax authorities, which allows you to “legitimize” your earnings as much as possible.
As for the tools for paying taxes on income in the form of electronic money, the most reasonable way is proposed by the Yandex-Money system. If you deposit money into the account of the poison, then you do not declare anything, since the relationship between you and the system goes directly without the participation of state bodies. At the same time, it is considered that all taxes have already been paid from the money that is deposited into the system. This does not require any confirmation.

It's even easier with Yandex ad revenue. The system itself will deduct taxes. At the same time, if the site is registered for a legal entity or an individual entrepreneur, then Yandex-Money pays the amount in full with the execution of all closing documents, and the company pays taxes on these amounts on its own. If the platform is registered for an individual, then the system deducts 13% from the amount of income and pays minus these percentages.

At the moment, tax control over cash transactions is practically not carried out. Usually there is a counter tax audit by analyzing the financial transactions of the client. This method is used if there are shortcomings in the reporting of the agent company. Then, through the tax office, in which the counterparty is registered, they request documents on specific agreements. In addition, electronic payment systems are required to report to financial monitoring if the amount of receipts to the client's account is more than 600,000 rubles. According to Boris Kim, chairman of the Committee on Payment Systems and Banking Instruments of the National Association of E-Commerce Participants, fiscal authorities can request data on any customers of payment systems: “If everything is done correctly, in accordance with the law, then payment systems do not refuse. It makes no sense for market participants to hide someone’s business.”

The main problem is the lack of legislative regulation. For most freelancers, it makes no sense to register as an individual entrepreneur, as the tax authorities will not be interested in them. If a freelancer earns and receives a large amount of money on the account of electronic money, then the payment system will report to financial monitoring. And therefore, if you are engaged in freelancing and your earnings have become solid, be sure to pay taxes. As a result, you will understand that paying 6% or 13% is much more profitable in the long run than paying fines and penalties for violating tax laws.

Below is a list of useful regulations and studies on the topic:

1) Bureau of Labor Statistics, U.S. Department of Labor, The Editor's Desk, Independent contractors in 2012 on the Internet.
2) T. Ananyeva, I. Kosareva // Freelance recruitment market in Russia: freedom of choice / Kadrovik. Recruiting for HR. - N 3. - 2012
3) Letter of the Ministry of Finance of Russia dated 05.10.2012 N 14-03-03 / 728 “On non-cash settlements with accountable persons using bank cards”
4) The Tax Code of the Russian Federation (part two) (as amended on 12/30/2012) (as amended and supplemented, effective from 01/01/2013) // Collected Legislation of the Russian Federation. - 2000. - N 32. - art. 3340
5) Dr. Phillip M. Hallam-Baker. Electronic Payment Schemes // 2010. - 23 p.
6) Order of the Federal Tax Service of the Russian Federation dated April 9, 2007 N MM-3-13 / 209 "On amendments to the format for submitting tax returns, financial statements and other documents that serve as the basis for the calculation and payment of taxes and fees in electronic form"
7) Order of the Federal Tax Service of Russia dated July 25, 2012 N ММВ-7-2/519 "On Approval of the Procedure for Providing Banks with Information on the Availability of Bank Accounts and (or) Cash Balances on Accounts (Special Bank Accounts), on Operations on Accounts ( special bank accounts), on electronic money balances and electronic money transfers at the request of tax authorities on paper, as well as relevant forms of certificates and statements"

Recent tips from the Society section:

Did this advice help you? You can help the project by donating any amount you want for its development. For example, 20 rubles. Or more:)

I work as a freelancer and don't pay taxes. Yes, terrible. But when I think that from a million rubles I will have to pay 130 thousand a year for no reason, the toad immediately begins to choke.

I am far from alone. Almost all freelancers I know with earnings of 600 thousand or more a year do not pay taxes. Someone even buys cars, and nothing. Tell me, what are the risks of falling under a fine and what size can it be?

Will the tax office be able to find out about the receipts on the card and prove that this is income? Hoping for an answer, I love reading you.

Eugene T.

Eugene, you yourself know that you are doing wrong, so we will not read the moral about the importance of taxes. We will deal with the legal side of the issue and the risks.

Ekaterina Miroshkina

economist

By law, taxes must be paid. A freelancer can file a declaration as an individual and pay 13% personal income tax, but only if he is not engaged in entrepreneurship.

If you provide services and regularly receive money for it, this is already a business. Then you need to register an individual entrepreneur or LLC, pay taxes and fees. This can be 13% of the income on the general system or 6% on the simplified system.

Such violations are not fixed automatically, therefore, as long as the bank and the tax authorities do not suspect anything, you will not be punished. Maybe for you and your friends it will last years. This may never be known at all.

There is no cost control in our country, so even without official income, you can buy a car or an apartment. You are not required to explain where you got the money for these purchases. The tax authorities do not have the authority to reconcile the income and expenses of citizens.

But you still take risks. And that's why.

The bank may block your card. All transactions in banks are checked by financial monitoring. If something seems suspicious, your account may be blocked until the circumstances are clarified. This is not a whim of the bank, but the requirements of the law and the Central Bank. All banks are subject to it.

You will have to explain where the money comes from. To do this, you need to submit documents to the bank: who paid you and for what. If you fail to do so, you risk losing access to your money and your account. Then other banks may refuse to serve.

There are more and more stories like this. Blocking doesn't always seem fair, but banks are required to verify customer transactions.

The tax authorities will fine and charge additional taxes. The bank can transfer data on movements in your accounts to the tax office. This is the responsibility of any bank in response to a request for verification.

Then you will have to explain to the tax authorities where the income to your account came from. Maybe your grandmother helps you. Or is it customers who transfer money for services every month. If the tax authorities manage to prove that you receive income and do not pay taxes - and this is not so difficult - you will be accused of entrepreneurial activity without registering an individual entrepreneur.

Here is what you will have to pay in such a case.

1. Administrative fine - 2000 rubles, art. 14.1 of the Code of Administrative Offenses.
2. Taxes for three years - 13% of income, art. 113 NC.
3. Late payment penalty - 1/300 of the Central Bank rate for each day, art. 75 NK .
4. Penalty for deliberate non-payment of tax - 40% of the amount of arrears, art. 122 NC.
5. Penalties for non-delivered declarations - up to 30% of the tax amount for each year, art. 119 NC.

As a result, a large amount may accumulate - ten times more than what you would have paid voluntarily as an individual entrepreneur.

The bailiffs will take care of the recovery. If you are charged taxes and fines, they will have to pay. This money will be collected from you without a trial or by court order. One day you just find out that all the money has been debited from the card. And then more and more. If there is not enough money in the accounts, bailiffs can prohibit travel abroad or seize property.

The IRS may not know about your income. No one monitors all movements on the accounts of individuals. But maybe the tax authorities are already interested in them, but you don’t know. For example, if one of the clients took into account your services in their expenses or indicated you in the declaration.

How to legalize

If you regularly receive income, it is better to do this:

1. Issue an IP on the simplified tax system. The state duty is 800 rubles. The term is 5 working days. On the tax website you can register at a discount.
2. Open an account at any bank. You can do it online and not go anywhere. Choose the right tariff plan. There are even no subscription fees.
3. Order bookkeeping service. Some banks provide it for free. The bank itself will calculate the taxes, fill out the payments and send the declaration to the tax office. You don't have to do anything at all.
4. Get a corporate card. You can pay for anything and withdraw cash using the money in your IP account. But no one will complain.

If you have a question about personal finance, business and taxes, write to: [email protected]. We will answer the most interesting questions in the magazine.