How to pay for client advertising when working as a self-employed person (NEE)?

Question

Freelance

Good afternoon.
Interested in the next one. If a client transfers money to my account, part of which goes to pay for his advertising in Google.ADS and / or Yandex.Direct.
How to indicate this in the application for the self-employed?
Or is payment for advertising not considered income and can be ignored? Those. designate as income only that part of the amount that it actually is.
How to make sure when applying NAP?

Answer 1

If a client transfers money to my account, part of which goes to pay for his advertising in Google.ADS and / or Yandex.Direct.
How to indicate this in the application for the self-employed?

Not marked at all. You are not entitled to apply the NAP - Article 4, Clause 2 of the Law

2. The following persons are not entitled to apply the special tax regime:
5) persons conducting entrepreneurial activities in the interests of another person on the basis of agency agreements, commission agreements or agency agreements, unless otherwise provided by clause 6 of this part;

Answer 2

Open oooshka and spend normally income and expenses