Freelance and IP with a patent?

Question

Freelance

Greetings.
Is an IP with a patent (software development) suitable for a freelancer?
And how do you keep track of income?

Answer 1

Certainly. If a patent for the development of a computer is available in your region. You keep records of income in the form of KUDiR (book of income and expenses), but no one checks it, only if they check you personally.
I've been doing this for 2 years now. All OK.

Answer 2

Patents can only be for a certain type of activity.
Yes, software development is included.
It’s as if it’s not necessary to keep records - that’s what the patent is for, that everything is simple there.
But now, if the tax authorities ask where the income comes from, it will be necessary to prove that the money comes precisely for software development.