How can an individual sell the software he has developed to an organization?

Question

Law in IT

I have developed some software and I need to sell it to an organization, but I do not have the opportunity to open an individual entrepreneur or LLC. Can I suggest a software development firm to act as an intermediary? Perhaps, as an individual, I can sell this for, but the organization requires a current account. How legal would such mediation be?

Answer 1

Let this organization accept you as an employee and you will develop software as part of your job responsibilities.
The employment contract must stipulate the payment to you as the author of the work created within the framework of official duties.
Well, actually, there for the money and calculate its size.

Answer 2

The main point when interacting with the customer is who will incur fund deductions : PFR - 22%, CHI - 5% and FSS - 2%. You can’t get away from this if you work on paper and legally clean (including protecting copyrights).
Also, someone will have to pay personal income tax 13% (or STS 6% or NP 20%) and VAT 20%. According to the papers, problems are grabbed, either by the customer (if he hires you as a "physicist"), or by yourself (if you create your own "Yurik"). Below I will consider the 5 most popular options.
1. You act as an Individual (2 options):
1.1. Work for the Customer under the Labor Agreement (TD) of the Labor Code.
Here the customer, as it were, hires you to work for him and pays according to the TD.
In this case, the customer's accounting department maintains and submits full reports for the employee, pays all taxes: PFR, CHI, FSS, personal income tax and VAT. For the customer, this is the most hemorrhoids in terms of service and taxes.
1.2. Work for the Customer under the Civil Law Contract ( GPA ) of the Civil Code.
The customer no longer suits you to his office, but attracts you as a piecework contractor.
In this case, the Customer pays taxes: PFR, CHI, personal income tax and VAT. For him, too, hemorrhoids, but a little smaller.
In both cases, the customer's accountants will have to count fund deductions and taxes, submit reports and make payments to funds and tax. For you, as a "physics", both options (both TD and GPD) on papers and the rest of the movement are free and relaxed :)
2. You act as a Legal entity (3 options):
2.1. You act as an individual entrepreneur on USNO 6% .
Now for the customer a freebie - he concludes only the usual contract.
The customer will pay only VAT (20%) in the usual manner.
But you will have to run around and fork out: 15 thousand for registration, 30 thousand a year for servicing a current account and submitting stock and tax reports (if you run around with papers and print forms yourself, you can save a little).
You will have to pay fixed taxes to the Pension Fund of the Russian Federation, compulsory medical insurance and the FSS - 40 thousand per year.
But from transactions you pay only USNO 6%.
When closing the IP, you will have to lay out another 25 thousand.
2.2. You are acting as an LLC on USNO 6% .
For the customer, again, a freebie - he concludes a regular contract and pays only VAT.
You will have to spend 30 thousand on registration, 35 thousand a year on servicing a current account and submitting reports (if you run around with papers and print reports yourself, you can save a little).
PFR, CHI and FSS taxes are no longer paid as a fixed amount (40 thousand per year), but as a percentage of turnover (22%, 5%, 2%).
Also, from transactions, you pay a USNO of 6% plus.
When closing an LLC, you will have to pay another 40 thousand.
2.3. You are operating as an LLC on OSNO .
For the customer, this is the most freebie - he concludes a regular contract and that's it.
The customer will not pay VAT (more precisely, in case of services he will receive it as a full incoming deduction).
But you will have to spend 30 thousand for registration, 50 thousand a year for servicing a current account and submitting reports.
PFR, CHI and FSS taxes are paid on interest (22%, 5%, 2%).
In addition to funds from transactions, you will pay IR (income tax) 20% and VAT 20%.
You will also have to involve an accountant - at least 180 thousand / year.
When closing an LLC, you will have to pay another 50 thousand.
Note: all figures are taken by eye, for the state. fees, rates of lawyers, notaries, banks, abonentka for reporting, all sorts of 1C, Tensors, SKB and other CryptoPro are constantly growing.
Total: the choice of the optimum depends on the total amount, and how regularly you will conclude contracts, how many customers you have.
Eyeballs look like this:
- if one contract per year is up to 1 million rubles, then I would advise the GPA from a physicist.
- if the amount is 1 million per year or more, then you can go to an individual entrepreneur with a simplified taxation system of 6%.
- if the amount is 2 million per year or more, and the customer is state. office or pretentious corporation, then LLC with OSNO.
You can do it one-time through a third-party lawyer (there are separate offices that take all the paperwork on themselves, this is called "legal support"), but keep in mind that the legal intermediary will try to include all the listed costs in the price - you will have to bargain.
If you move away from all the described hemorrhoids into the "gray zone" (roughly speaking, "dirty cash from under the table"), then you will not be able to protect copyright within the framework of the law. Unless, for example, draw up 10% of the transaction amount on papers, and 90% under the table, but the customer will get sloppy, and, of course, I don’t urge you to do this here :)

Answer 3

As services under a contract. Any bank card has a checking account.

Answer 4

the service can act as an intermediary
https://www.solar-staff.com/develop

Answer 5

"Perhaps I, as an individual, can sell this for, but the organization requires a checking account."
You can. Is it a Russian organization or a foreign one? If Russian, open a current account or give an account to which the card is linked. If it is foreign, you need to open a foreign currency account and I recommend discussing it with the bank in advance. Currency control is simpler, but nevertheless they are checked
Under the contract - it is important what rights you transfer. Specify what taxes will be withheld
"Can I ask a software company to act as an intermediary?"
You can. Judging by the description, the agency agreement is better. You are the Principal, the Firm is the agent.