Getting rubles from upwork. What is the tax rate?

Question

Individual entrepreneur

Hello.
I used the Direct to local bank withdrawal scheme, rubles fell to the ruble current account (withdrawn dollars were converted at the intermediary bank rate, the rate is 5% lower than the official one).
But dollars appear everywhere in the acts.
The question is what tax to pay if I am on the simplified tax system income:
1) 6% x (the ruble amount that fell to the current account)
2) 6% x (the dollar amount in the act) x (the Central Bank exchange rate at the date of signing the act)
Thank you

Answer 1

6% x (dollar amount in the act + the amount of all Upwork commissions) x (the exchange rate of the Central Bank on the date the funds were credited to your current account)
Why is this explained here: https://habrahabr.ru/post/262793/
In some cases, you need to pay foreign exchange gain tax. In your case, this is not required.
You also need to pay VAT on all Upwork commissions. For each commission:
18% x (the dollar amount of the commission) x (the exchange rate of the Central Bank on the date the commission was charged by Upwork)
Why is this explained here: https://habrahabr.ru/post/319566/