Income from Upwork for individual entrepreneurs: how to determine the tax base for the simplified tax system?

Question

Freelance

How to calculate the amount of tax when working with Upwork on the simplified tax system (income)? For example, in 2015, projects worth $5,000 were completed, Upwork took 10% ($500). From what amount should 6% taxes be calculated?
This article prompts reflections: habrahabr.ru/post/262793 It says that in the case of the AppStore, it is necessary to determine the tax base without deducting the Apple commission.

Answer 1

Where do you get such strange questions from?

Answer 2

Look at the "account statement" in Upwork if it is not clear from the contract what your income is. If there is only enrollment for 4500, then indicate 4500. If there is enrollment for 5000 and retention for 500, then indicate 5000. In the first case, Upwork provided you with an income of 4500, in the second case it provided an income of 5000 and took 500 expenses.
This is if you want to sleep peacefully, but are ready to explain why taxes were paid from 5,000, and 4,500 or even less were received into the account.

Answer 3

Consider how the tax office can check your income.
Let's say 1000 USD fell on your account. Therefore, your taxable base will be 6% of this amount, i.e. $55 Transfer this amount to the budget of the state and sleep peacefully, because the tax authorities can really only reach your bank account in the Russian Federation.
UPD : about 2 years ago I asked the inspector of the Federal Tax Service, they say, is it necessary to confirm income (was an individual entrepreneur on the simplified tax system 15%)? With expenses, everything is clear, in order to accept you need a primary organization, but what about income? My question surprised her: "Why, because we can check your current account at any time" - was her answer.

Answer 4

Just answered this question today.
Unfortunately, the upwork fee cannot be treated as an agency fee. From the point of view of the offer and our legislation, you accepted 1k from the client, 10% of this amount paid upwork for maintaining the site and a lot of everything else that is indicated in the offer.
In total, if you provided a service for $1,000, then you need to indicate exactly $1,000 in taxes. Because when the tax gets to this (and sooner or later it will get to this), it will begin to unwind the entire chain, and will have the right to charge additional taxes!
But that is not all! Since you bought a service from upwork for $100, you still need to pay VAT on this amount in the amount of 18%.
For those who are interested, here are the points of the Tax Code.
Points 1, 2 and 5 of Article 161 of the Tax Code of the Russian Federation speak about VAT. And about the place of sale of services says paragraph 4 of Article 148 of the Tax Code of the Russian Federation. I will translate all these points into digestible Russian - if a foreign person who is not registered as a taxpayer sells goods, services or property rights in Russia, then the buyer of these goods, services, property rights (the other side of the agreement) becomes a tax agent of a foreign person and the obligation to pay VAT shall be transferred to him.
For the purposes of this chapter, the territory of the Russian Federation is recognized as the place of sale of works (services) if:
4) the buyer of works (services) operates in the territory of the Russian Federation.
This is if we talk about upwork. With Google and Apstore, the situation is slightly different, and we don’t have an exact answer for them yet!

Answer 5

and how do you get around the requirement to have contracts with a wet seal and the original signature?
to become habrahabr.ru/post/262793 like the correct one
, I think you can look for precedents for calculating the tax based on what you actually received, but in general the tax is calculated from the amount of the contract (well, with all the exchange differences of course), so it’s just
not easy to calculate it, just this very doggor to get
it because for now Payoneer is our everything

Answer 6

At one time, I approached simply: simplifiers work on a cash basis (you can google what it is), that is, entries in the income book are made only if and only in the amount that you received. A similar method is used when working with a robokassa: they write in the payment "taking into account the offset of XXX rubles", but I believe that I have not seen this money in my eyes. This is not the most important question. The main thing is to sort out the exchange rate differences, that's really a mess.

Answer 7

Puma Thailand gave a 100% accurate answer.
If the STS is 6%, then 6% from what has fallen to 300 thousand and 7% from everything above.
If the STS is 15%, just spend everything that came to your account. And from what is left -15% to the treasury.
Everything. How much the service took is nobody's business. It is only important how much you received on the IP account.