How can an individual draw up a contract with a customer for the development of a mobile application?

Question

Mobile development

Good day to all. I thought about such a question, if I do not want to become an individual entrepreneur, is there a way out? Is there a way to conclude such an agreement:
1) with another individual?
2) with IP?
3) with a legal entity?
And how do you pay taxes in that case? This is considered to be an author's activity, not an entrepreneurial one, isn't it? If there are specialists here, then perhaps the question will seem interesting to many, including the development of the site, for example, and other software.

Answer 1

Being an individual (and not an individual entrepreneur or a legal entity), you can conclude an agreement for the development of software for a customer with anyone - another individual, legal entity or individual entrepreneur.
If your Customer is an individual entrepreneur or legal entity, he must withhold personal income tax from your remuneration and independently transfer it to the budget. If an individual - then you pay personal income tax yourself.
Well, if this activity is not one-time for you and you receive income systematically for similar software development services, then this is just an entrepreneurial activity.

Answer 2

A contract for the provision of services can be concluded even with Santa Claus.
Or a contract with a legal faces are basically the same.