Hold money on your account and further payment?

Question

Individual entrepreneur

Hello.
At the moment, two projects are to be developed with the same principle of operation: The
buyer pays the site (the agent, that is, us) for the goods, we freeze the payment at our place until the contractor provides the service / goods to the buyer. That is, a scheme like Aliexpress, if simplified (in my case, another area).
Question. How to minimize taxes and your responsibility for these funds? I think that I should not pay tax on the entire amount, but only on my percentage. But I think the IRS will not agree with me.
If anyone has experience or just knows, tell me or give a link. I am an individual entrepreneur on the simplified tax system Income, I can switch to Income-Expenses, if necessary.
PS As I understand it, if the buyers are individuals, then you have to think about an online checkout?

Answer 1

Regulatory authorities in the Russian Federation always work from the "loha". If you cannot explain to the tax authorities on the basis of which articles of the law you suddenly have 10,000 income from a turnover of 100,000, they will immediately impose fines, penalties and additional tax of 6% of the total turnover.
Specifically for your project, this is a typical agency interaction scheme.
Art. 251 of the Tax Code
1. When determining the tax base , the following income is not taken into account : 9) in the form of property ( including cash ) received by the commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreementor another similar agreement, as well as to reimburse the costs incurred by the commission agent, agent and (or) other attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. The specified income does not include commission, agency or other similar remuneration;
That is, only the amount of your remuneration is recognized as your income.
It is not necessary to change the taxation regime, if, of course, you fit within the limits of the simplified tax system in terms of turnover.
Competently draw up an offer (agency agreement) according to which you act as an agent on behalf and at the expense of the contractor.
You provide services to individuals by bank transfer. According to the tax website, online cash desks will be needed for such activities on July 1 (nya?) 2019.