How can an individual entrepreneur without a current account accept payment under a work contract?

Question

Freelance

My situation: I have an individual entrepreneur on the simplified tax system (6% of income) without a current account. From the moment of registration, it lay idle, and suddenly I had a freelance client who needs a website, and he wants to pay for the work only officially in a white manner. Since I have never accepted payment through IP, I don’t understand this topic.
Q: How to accept payment? Do I need to draw up a contract in a special way in my case? Do I need to submit something additional to the tax office in addition to the annual report on the simplified tax system? Does it even make sense to conduct all this through an individual entrepreneur, and not through an individual?
PS I do not consider opening a current account, because in my situation it is not profitable (to pay 1600 rubles per month for a current account with a turnover of less than 50,000 rubles per year).
PSAll subjects are residents of the Russian Federation.

Answer 1

Firstly, an extremely unpleasant surprise awaits you - for the entire time when your IP registration certificate was on the shelf, you are obliged to pay contributions to the pension fund. Yes, the IP registration certificate is such a piece of paper that asks to eat ...
Therefore, if you now open a bank account in a bank, then the likelihood that in the very near future a resolution from the PFR or the FSSP will arrive on it is very high.
Secondly: how to pay for the site in cash? Option two:
Second option (details).
Two individual entrepreneurs decided to pay in cash for something
The amount must be less than 100 thousand rubles within the entire
contract
Both individual entrepreneurs are required to comply with cash discipline, which means that both magazines have cash orders, drawing up credit / debit orders when working with cash. Mutual
settlement scheme:
All forms of the book of accounting for incoming / outgoing cash orders can be easily googled on the net. Also read the issue by the key "Cash discipline of IP in 2017".
I recommend that you do one thing in advance - check yourself on the FSSP website. If you have enforcement proceedings and you are conducting a white deal, then the bailiffs may have questions for you that you would not want to answer, take my word for it.
When exactly will they appear? When you file your income tax return for 2017 plus a couple of months, maybe more.

Answer 2

Actually, you don’t have many options, only 3 options:
1) Open a bank account and accept non-cash transfers
2) Buy a cash register, accept it in cash and pay off.
3) Print and register BSOs in the tax office (cash)
Based on the chosen option, already decide on the submission of reports.
SP USN 6% does not hand over anything except the annual declaration, if the tax does not ask.
Sometimes, during a desk audit, they may request a KUDiR.
And again, based on the option chosen, write this down in the contract.
PS: Is it profitable to pay 25,000 rubles a year for an open IP that does not work?
In this case, the issue of deductions to the FIU.