How do you account for Upwork commissions in revenue?

Question

Individual entrepreneur

If we take the amount of credits from clients to Upwork's internal account as the taxable base, then there will be a discrepancy with the amount of receipts to the bank. The accountant at my bank said that I would need to manually enter the missing amounts in the "income" section. In our case, these amounts will be:
1) Service commissions for each payment from the client
2) VAT for each commission from the first point (by the way, it’s not clear here whether it should be taken into account, it turns out that we pay tax on tax, but if we don’t take it into account - then there will be a discrepancy)
3) Commission when withdrawing funds
Do you manually enter all this with each receipt or can it be automated somehow (Point bank)?
The question is specifically for those who take the amount of income from customers for the taxable base, and not the amount of money that comes to the bank after commissions.
UPD: In general, this debate has been going on for years and I'm not the first to ask this question. There is no single solution. For those who are interested, I found a way out for myself, namely, to work like the majority, and as various accountants told me until today (I will indicate the amount that came to the bank). If the majority (and our accountants) are wrong, it will certainly be unpleasant and on a large scale. On this account, I decided to simply set aside 1% (it is precisely this amount of "overpayment" that is referred to in such discussions) of all receipts in case such precedents go and I am ready to mentally say goodbye to this amount. And if we do everything right, then this percentage will simply be an "increase to the future pension" or something like that.

Answer 1

Your accountant is wrong.
Your income is what eventually fell into the account, what will pass currency control.
The upwork commission is their income and they pay VAT on it.
By the way, this is perfectly reflected in the contract, which is concluded when the amount of work under the contract is exceeded.
Change your accountant urgently, they recruited some students there

Answer 2

Yulia Bedrosova , on Habré there is partner material from Tochka, in which they quite unambiguously interpret income as the amount before deducting the commission of the site:
Which is correct from the point of view of the law, since according to the general case with agency contracts, it is impossible to reduce the income of the principal by the agent's commission. See the letter of the Ministry of Finance dated June 27, 2017 No. 03-11-06/2/40309:
Maxim about VAT: since 2019, freelancers have ceased to act as tax agents for paying VAT for upwork, and now upwork pays VAT on its own. The fact that the upwork now includes this VAT in the commission is natural. Please note that these are two different services, from two different persons, and with each service there is a tax:
The fact that the cost of the second is made dependent on the first by the offer does not mean that it is a tax on a tax. Upwork commission payment is a freelancer's expense and may reduce the taxable base in the case of the STS "Income minus Expenses" scheme, but not in the case of the STS "Income" scheme.

Answer 3

In my Point, everything is considered automatic. I just paid for online accounting for 3500 (like 3500) a year and I'm not worried.