Cancellation of banking secrecy: to open an IP or not? And what are the features of working in the white with foreign clients?

Question

Freelance

Actually, from the first of July, this law begins to operate and cockroaches started up in my head.
www.nalog.ru/rn07/news/tax_doc_news/4460299
Will this law affect freelancers who work without individual entrepreneurs and paying taxes? Or is it mostly aimed at hard-core defaulters and high volumes?
What is the order of work of IP with foreign clients? Are there any additional taxes in addition to 6% on the simplified tax system at the moment? All articles on this topic that I found were from 2011, I did not find any fresh ones. All that I learned from them in order to work white with a non-resident:
a) you need to open an individual entrepreneur, then a current account and a transit currency account in a bank.
b) a signed contract with a foreign company in two languages, in which it is desirable to indicate that the payment of the invoice entails the acceptance of the services rendered. (if anyone has a sample contract, please share)
c) accept payment to a transit account, then withdraw it to a settlement account. When withdrawing, attach an agreement and an act of work performed (if the contract states that an invoice = an act, then only a contract is needed, as I understand it)
Nothing has changed at the moment?

Answer 1

As mentioned earlier, in addition to 6%, there is a contribution to the funds, which can be deducted from the cost of paying tax (but not more than 50%). So as income increases, this expense will tend to zero.
a) they usually make three accounts, a settlement ruble and a settlement + transit currency, but if you immediately sell the currency from the transit, then the settlement currency is not needed. Personally, I leave a part of the currency for purchases abroad, avoiding double conversion.
b) yes, for myself I use this form - yarmonov.pro/files/invoice.docx
c) yes, it is enough to attach an invoice-agreement and train the currency controller.
As for the question in general, it seems to me that 6% is not such a big amount for a white business. Contributions to the PFR give seniority and a ridiculous pension. Turnovers on IP in the bank open credit instruments. Salary customers, as a rule, have reduced rates and you can "beat off" the tax by reducing loan payments.
And the statute of limitations for illegal business can be up to 6 years, so any uneven movement in the future may prompt you to raise all the financial background and here all banking secrets become clear.

Answer 2

I can also offer an option during the next vacation to open a bank account in any European country. Well, accept money transfers on it "as before"

Answer 3

A small report on this issue.
Everything turned out to be not so difficult. Thanks Guderian for the detailed answer.
I registered an individual entrepreneur online, paid the state duty, two days later I received an invitation to register with the tax office, in my case the tax registration authority and the authority in which it was registered are two different departments. 20 minutes of waiting and documents received. The application for the transition to the simplified tax system had to be submitted at the place of residence, during registration they were not accepted for some reason. All information on IP can be found on the site iloveip.ru, simply and clearly.
Then I decided on a bank, in my case it is Promsvyazbank. RKO tariff chose the minimum 490 rubles. opening, 550 rubles. per month in the presence of debit transactions, 0.15% minimum 300 rubles. for currency control services. For a long time, as a physicist, I have been a client of Alfa-Bank, but there the prices for opening cash settlement services are an order of magnitude higher and it is impossible to open a foreign currency account at the minimum rate. In addition, for physicists they have a card with cashback and a piggy bank, which alpha does not have. In general, I decided to completely switch to Promsvyazbank. Their service is also adequate and nice in my city :)
Do not be too lazy to make a seal before you draw up a RS in a bank, otherwise your hand will get tired of writing "without a seal" wherever a seal is needed.
Since May 2014, it is not necessary to notify the tax office of the opening of the RS, now banks themselves are required to notify the tax office.
After issuing an invoice, I made an invoice according to the Guderian model and sent it to the client. The details indicate a transit currency account, of course. After the money arrives in the transit account in the online bank, an application for the transfer / sale of currency is issued with an accompanying certificate of currency transactions and the basis for the transfer (in my case, I just attached an invoice). Most of the data in the certificate is filled in automatically, you will only need to enter the currency transaction code yourself (in my case, 20200, there are explanations for the codes everywhere), the invoice number and date. The help manual looks much scarier and more incomprehensible :) Everything is quite simple.
The tax, as I understand it, is paid from the amount received on the transit account at the rate of the Central Bank of Russia on the date of receipt. What seemed to me not entirely logical, because the money received on the transit account cannot be disposed of, in fact, the income should be considered credited to the current currency or ruble account and the tax should be calculated at the Central Bank rate on the date of receipt on current accounts. Googled on this topic, found many different points of view, both options are recognized as correct. I decided not to bother and pay from the sum that came to the transit. The difference in tax is not so great and it is easier to calculate :)
Insurance premiums, as many have written, can be deducted from the tax amount in full if the individual entrepreneur does not have employees.
For reporting, the Kontur Elba service was chosen(referral, registration bonus - 3 months free, or promotional code with the same meaning 84700186) for the following reasons:
Good luck to all :)

Answer 4

Additional payments (up to 6%) exist, these are contributions to the pension and compulsory health insurance funds. However, you can deduct them from the tax in full and when you reach a certain amount of income, you will not feel them.
The calculation rules and "tariffs" change almost every year, so I recommend keeping track of the current rates on a very convenient page of the people's accounting encyclopedia
. Information about 50% is already outdated.
3.1. Taxpayers who have chosen income as an object of taxation shall reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount of:
1) insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation;
Individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on paid insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount.

Answer 5

As for monitoring the tax accounts of individuals, I don’t think it makes sense to worry about this, I agree that they simply won’t have the resources for this. On the other hand - if your income is significant enough (from about 70 - 100 per month) - I would do an IP, because otherwise there may be claims for illegal business, which is much worse than purely tax claims. All it takes is one dissatisfied customer. The cost of an individual entrepreneur in the case of such income is 6% per year for tax (deductions to funds can be deducted from the tax, so if the income is more than 600 thousand rubles per year, they don’t bother you) + the cost of servicing a bank account + fairly simple bookkeeping. From my experience - if there are no clients abroad - you can meet the 1000r per month for everything, if there is - then rather about 2 - 3t.r. Total if your annual income is 1 million, then you will pay in the amount of 70 - 100 thousand rubles. for everything in the amount including all taxes and payments to the state.

Answer 6

I pay 6% tax, all contributions to the funds are deducted from the tax at the end of the year, so in fact, only 6% comes out. For your questions:
You need to open ruble and foreign currency current accounts in the bank. The bank opens a transit account automatically when you open a currency settlement account. It is impossible to open only settlement ruble and transit currency. Accordingly, you will pay the bank for servicing two accounts.
The contract must be attached only at the first receipt of payment. For all subsequent ones, only an invoice is usually sufficient. However, I think other banks may have their own rules.
There is another important point, this is the transaction passport. This is such a special piece of paper, the main purpose of which is that for its execution, and in the future for all payments, the bank will charge you an additional commission. A transaction passport is issued if the amount of obligations under your contract for the term of its validity exceeds the equivalent of 50,000 US dollars. In principle, you can not immediately issue it, but receive your payments, gradually approaching the threshold amount. The main thing is not to exceed it. Then you can proceed in two ways - either issue this piece of paper and start paying additional commissions, or simply conclude a new contract, thus starting the cycle from the beginning.
If you do not plan to immediately draw up a transaction passport, the bank will ask you, upon receipt of the funds for the first time, in addition to the contract and invoice, also attach a letter of guarantee that the amount of your contract will not exceed 50k and you will not draw up a transaction passport. The exact wording will be told to you in the currency control of the bank.
And a very good piece of advice that came in handy for me at the time. Before opening a bank account, go to the currency control department and talk to the employee who will deal with your payments there. There you can immediately understand what kind of person he is, what kind of help you can count on, adequacy / inadequacy, etc. And if it is immediately clear that this person is completely inadequate, it is better to look for another bank. Because the currency control specialist is your main contact person in the bank after you start working with foreign clients.
And lastly, do not forget that in addition to the 6% tax, you will also have to pay for the currency control of the bank, the commission for currency conversion and the actual maintenance of bank accounts.

Answer 7

Up to 300 thousand rubles a month, you don’t have to worry))

Answer 8

it’s easier to submit a declaration and indicate income and pay taxes in it,
and now it makes no sense to be afraid to
monitor all accounts for no one, the next 5 years they won’t make such a system

Answer 9

In addition to 6%, you still need to pay into the pension. The minimum amount this year, if I'm not mistaken, is about 36,000 rubles. in year. This amount is paid in any case, even if the income is zero. If the annual income is more than 300 thousand, then for the amount above 300 thousand, another + 1% is charged.

Answer 10

How to draw up a contract in the case of monthly receipt of money based on hours worked?