IP on the simplified tax system, how to get currency from a foreign currency account?

Question

Fintech

IP on the simplified tax system provides services to foreign customers for currency.
Task: to receive currency to the account of an individual from the current currency account of the individual entrepreneur with minimal costs (in order to sell it later for rubles).
Possible solutions:

1. Transfer currency directly to an individual's account (codes for the type of currency transaction 61130 or 61135). Costs: ~0.5%. The easiest way, but with the subsequent sale of this currency, you will have to pay personal income tax of 13% of the total amount, since it will not be possible to apply a property deduction (or you will have to wait 3 years).
   
2. Sell ​​the currency to the bank, transfer rubles to the brokerage account of an individual and buy the currency back on the stock exchange.
   Costs (at a constant exchange rate): 0.3% + 0.5% + 0.151% + 80 rubles ~ 1%. On the subsequent sale of personal income tax, 13% will be paid from the positive exchange rate difference between the sale and purchase, which is much less than 13% of the total amount.
   

Who solves this problem?

Answer 1

I transfer currency to the account of an individual (from Tochka to Otkritie - free of charge up to the equivalent of 500 thousand rubles per month. But in general, of course, the commission depends on the banks where you have accounts), from there, either in dollars to a brokerage account and there I change, or you can leave it at the bank / pick it up from the cash desk / another option that you can think of (because these are already your personal dollars, do with them what you want, even wrap the shag and smoke). By the way, I don’t understand where the information about the 13% tax when transferring to the account of an individual comes from - you transfer to yourself (IP is you, in fact, too, this is not an LLC, in terms of not a legal entity in the full sense) .
The only point - do not change from the settlement dollar account of the IP to the settlement ruble account of the IP, because. there is a possibility that they will be asked to pay tax on the exchange difference (if at the time of receipt the dollar was at 50, and sold at 60, let's say the tax will be 6% * ( {sum_in_$} * 10) )

Answer 2

Obviously, the author means a transfer from a current currency account (not a transit one) to an individual's own account. Both operations are legitimate, but have peculiarities in taxation.
@maxaus
Personal income tax arises not when transferring to an individual's account, but when selling from an individual's account. The question is rooted in a dispute about whether an individual needs to pay personal income tax on the sale of foreign currency. There are several letters from the Ministry of Finance about what is needed and the currency should be considered as "other property." In this case, if you bought a dollar for 60 rubles and sold it for 70 rubles, then you need to pay 13% personal income tax on the difference (13% of the total amount minus a property deduction in the amount of expenses incurred). However, if an individual entrepreneur transfers property (used in business activities) to himself, then as an individual he will not be able to take advantage of such a deduction. And it turns out that personal income tax will have to be paid on the entire amount. Such a clever trap. That's why I use approach #2.
@begemot_sun
If we are talking about selling from the current account of an individual entrepreneur, then non-release income may arise if the bank's selling rate is higher than the current rate of the Central Bank of the Russian Federation. In the case of an individual (if he can confirm the purchase costs), the FIFO method is used or (if he cannot confirm the purchase costs) 13% of the total amount.

Answer 3

Jur. a person/individual entrepreneur is OBLIGED to sell all the currency received as payment for goods/services.
You can sell and buy immediately inside the country - but this is the maximum that you can.
Anything else is against the law.
And interest calculations are meaningless.

Answer 4

so currency control obliges you to sell everything, there seem to be no options

Answer 5

I'm afraid point #1 is false.
Because when you receive the currency, you must reflect the income in rubles in KUDIR (at the exchange rate of the Central Bank on the day of receipt), respectively, you pay taxes on the amount of the currency received. Those. the currency itself on the settlement account of an individual has already been "cleared" from tax claims.
The question may arise that when you sell a currency you have an exchange rate difference. That. you have a profit from this difference for which, like, you have to pay income tax.

Answer 6

Settlements within the Russian Federation in a currency other than the ruble between residents are prohibited. Those. if you do not withdraw the currency abroad and / and to a non-resident, you will have to sell it to the bank.
Option - if the amount is more or less significant, then put it on a foreign bank (card) account of this physicist, justifying this for the bank.