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Yuri2017-12-03 18:49:36
Individual entrepreneur
Yuri, 2017-12-03 18:49:36

Cancel VAT for freelancers working on foreign exchanges?

Federal Law No. 335-FZ dated November 27, 2017 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation"
publication.pravo.gov.ru/Document/View/00012017112...
Specifically, page 30 - 32.
Even more specifically, page 32: "b) point 9 shall be declared invalid"
This is the same point 9 of article 174.2 of the Tax Code, which reads:
"When foreign organizations provide services in electronic form specified in paragraph 1 of this article, the place of sale of which is the territory of the Russian Federation (except for the provision of services through a separate subdivision of a foreign organization located on the territory of the Russian Federation), including on the basis of agency agreements, commission, agency or other similar agreements, organizations and individual entrepreneurs registered with the tax authorities (with the exception of foreign organizations registered in accordance with paragraph 4.6 of Article 83 of this Code), the calculation and payment of tax are made by these organizations and individual entrepreneurs in as tax agents in the manner prescribed by paragraphs 1 and 2 of Article 161 of this Code,unless otherwise provided by paragraph 10 of this article."
Those. now the article will not explicitly mention that Upwork's commission tax must be paid by the IP.
I am not an accountant or a lawyer, so I ask you to confirm my conclusions.
PS: who is not in the topic about VAT:
https://habrahabr.ru/post/327130/
https://habrahabr.ru/post/319566/
PPS: IP USN (not a patent) is still supposed to pay 6-7 % of the total amount of the client's payment.
But there is a big difference between paying 6% commission or 6%+18% commission.
PPPS: Federal laws go into effect 10 days after publication. Those. December 7th.
Update: This particular item comes into force on January 1, 2019.

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3 answer(s)
D
Dmitry, 2017-12-23
@YuriM1983

Experts say it will be possible not to pay from 2019.
How do I pay VAT on Upwork?

P
Puma Thailand, 2017-12-03
@opium

IP never paid 24 percent

A
Andrew Nodermann, 2019-03-01
@Lucian

I don't pay VAT. I don’t have an IP, I read articles, Upwork has to pay VAT, I have an IP, I don’t mind the tax office, I don’t do a transaction passport either, I pay tax on the entire amount, i.e. my + 10% upwork, only 6% (usn) + 1% over 300k rubles (pfrf), so far I have not experienced any problems, for 2 years now according to this scheme.
UPD: I received a letter from Upwork about 20% VAT, I explained in my blog

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