Accepting funds on the site and sending money to other people with a fee - PayPal, 2Checkout? Taxes, VK?

Question

PayPal

Hi all.
We have made a site where we will act as intermediaries, that is, people will create their own electronic products (I can’t reveal what exactly, for example, let’s take a theme for WordPress or an e-book) and sell them to other people.
We will withhold a commission of N% of the value of the goods. Naturally, we must send the rest of the amount to the person who created and sold the electronic product.
I'm interested to know how to do it all legally in Russia.
It is planned that the authors will be both from Russia and from the USA/Europe.
As you know, without a Business Account and an individual entrepreneur (or LLC) - PayPal will block a personal account due to the frequent movement of funds (transfers to authors of electronic goods).
We found the following options:
1) Receive all payments through a PayPal Business Account, then transfer the royalties to a PayPal account of a person (individual), and withdraw our commission to an individual entrepreneur's bank account and pay taxes on this.
2) Receive payments through 2Checkout, then withdraw money to the IP account and then somehow send money to the authors (to a bank or PayPal).
It is only unknown how to send it to other people and at the same time still pay 6% taxes not on the entire amount, but only on our commissions.
Maybe someone knows how to organize such a system correctly? What is the right way to send money to the authors of electronic goods?

Answer 1

In my opinion, there are two options:
1) Take the taxation system "Income reduced by expenses", take documents from the "authors" confirming that they have accepted the money from you (check, invoice, etc.), so that your accountant has the opportunity to write off it's all in expenses. Thus, you will pay 15% of what you weld.
Pros:
- You can wind at least as much, at least for a specific product, even for a specific seller.
- Your kitchen, % markup, etc. more protected from prying eyes, which is sometimes very useful.
- sell mono everything, the main thing is that there are documents for "for what" they sold you.
- such a scheme, from the point of view, is more convenient, since in parallel, a good accountant will also optimize the tax base and the deduction base.
- not so many documents are needed, as it can, for example, in the first version. Also, you do not have to experience unnecessary difficulties with documents. The invoice, for a long time, is not a novelty for our tax authorities (it is not necessary in two copies, like the same contract, for example).
Cons:
- 15% (!), all with the same accountant, it's better to sit and calculate how profitable it is in your version.
2) Sign an agency agreement, specifying the conditions on which you work. Then, for the amount of the commission, you will have to provide an agency report: you yourself will draw it up, and you will sign it with the "authors".
Pros:
- you will pay 6% of the profit.
- there will be less accounting operations, it will not be necessary to carry out optimization in parallel in order to recoup the amount of% spent on taxes.
Cons:
- if your "authors" are abroad - it will be quite troublesome to resolve issues with documents, everything will have to be in two copies in two languages, and therefore the burden will increase from the legal side.
- it will not be very good for an accountant to serve all this either, if the tax office asks in the style: "What is it, and what is it, but why is this, etc."
- You will need to keep a lot of documents.
- you can trade only according to the scheme of the agent's work.

Answer 2

if the main person is in the Russian Federation, you end up with a tax agent in the Russian Federation, but abroad you can as is
, in general, red tape a wagon and a trolley
, on the other hand, in the USA you can get into court with your goods, it’s easier to build in the Russian Federation