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Do I need to pay taxes for freelancers of non-residents of Russia?
Good afternoon!
We are a legal entity, we have been cooperating with the same freelancers for quite a long time, the turnover for freelancers is not more than 100 thousand rubles per month. All freelancers, non-residents of the Russian Federation, receive regular monthly payments for their services. We cooperate through the *secure transaction* service, that is, we pay the Russian legal entity for services, we receive a full set of closing documents, which already transfers money further minus its commission directly to Non-resident Freelancers.
The question is, how legitimate is this? Will taxes be deducted from our legal entity subsequently?
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You have nothing to do with these freelancers at all. You have a contract and invoices from the service.
Look at flservice.ru below the "And it's profitable" table, this is how services like "Safe deal" work.
And if we are talking specifically about FL.ru, then there is a tax withheld from the freelancer's salary.
The size of the turnover does not matter, it is important which taxation system you are on and whether you include these amounts in the taxable base and whether you pay taxes on it. The myth that no one is interested in you with low turnover has lost its relevance with the use of automation tools in control by the Federal Tax Service. Always remember that you can check for at least 3 previous years.
In theory, a non-resident of personal income tax has 30 percent and not 13 percent, it
’s easier for you to ask your accountant about everything
The most important thing is how your relationship is framed.
1. If freelancers are on salary, then you are obliged not only to pay taxes, but also to provide documents for reporting at the place of residence of freelancers abroad. It is better to clarify the list of taxes and their rate in the tax office, since my information is already outdated.
2. If freelancers cooperate with you as independent legal entities or entrepreneurs, then in general everything is simple, since you pay for the services of a third party and attribute them to the cost of production.
3. If your partners abroad are not employees and are not legal entities, you can pay them remuneration as one-time fees (at least 20 times a month, but on a one-time invoice). And here is the most interesting. If you prove that the service / consultation was not territorially tied to your jurisdiction - you are free from paying taxes if the service / consultation was provided on the territory of your country, then see clause 1.
In the first option - an employment agreement is mandatory
In the second and third option - an agreement and / or invoice
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