IP USN income minus expenses - do I need a contract with a freelancer?

Question

Freelance

I plan to open a site from which I am going to have income. I will work as an IE. In the first year of activity, I decided to resort to the "income minus expenses" scheme in order not to start paying taxes until I beat off the costs of creating a website and advertising. I read that for this you need to register as an individual entrepreneur even before you start working with a freelancer who will make a website, otherwise you won’t be able to declare expenses. But I’m interested in one more question, to which I myself could not find an answer: is it necessary to sign an agreement with a freelancer? If the transaction is carried out purely on the Internet without signing pieces of paper, will I be able to present this to the tax authorities as an expense, or will it not work without a paper contract? Thank you!

Answer 1

I need IP already even in order to conclude an agreement with a payment gateway to receive payments.

COOLak , trust the experience of launching 20+ startups: first, a search for a client, then employees, an office (if needed), an individual entrepreneur (opening ~ 3 days), a secretary and a cookie cooler. 99% of startups do the opposite and die as soon as the funds or the enthusiasm of the owner run out.
Make a website (with the minimum required conversion functionality), launch traffic, set goals in the metric or in analytics on the "pay xxx rubles" button, and if some time after the start of the traffic a conversion occurs, open the IP and turn on the USN 6% scheme.
In the end, you can find an LLC or IP for the very first period with friends.
And the chosen method - "income-expenses" - is very hemorrhoids for a niche test and does not make sense if you do not start up the construction or resale of goods purchased in the white.

Answer 2

Why such difficulties? Check out income -6%. And in general, if you just start an IP, you don’t need it, when such a need arises (for example, the client refuses to pay in cash and only to the account), then open it, the IP opens for 7 days

Answer 3

C INCOME-EXPENDITURE you need to be careful. Those. everything should be transparent. Those. contract, taxes, contributions to the Pension Fund, if necessary. Those. work only in white. And it can be more expensive.
In any case, you will pay about 30k a year in contributions that can be deducted from the 6% tax.
Those. if you plan to earn about 500,000 or less, then there is no point in bothering with income-expenses.
It’s good to draw up a business plan here, how much expenses will be in white, and how much in gray. And calculate what taxes in what situation to get.
But in any case, you will pay about 30k into the pension fund, even if you earn 0.

Answer 4

With all due respect to all the defendants, I advise you to contact, at least, an intelligent accountant.
Advice is not the most "good"
Here are quotes:
It should be clear from the documents that the expense has been paid, and the taxpayer has received something due to this expense.
The contract in this case can be the basis for any payments (for example, a subscription fee under the contract)
Let's consider two options for working:
1) You work through the exchange, where the exchange is an intermediary between the freelancer - the customer and the guarantor of payment. You deposit the amount through the payment gateway of the exchange, where the exchange is the recipient. How further she transfers the money to the contractor is no longer your concern, the documents for payment should be issued to you by the exchange (because it is the recipient of funds).
You are not required to pay by bank transfer (as many here claim), for this it is enough to keep the cash desk of the enterprise (and formally issue money for expenses). If you are also an individual entrepreneur, then all the money of an individual entrepreneur is your money, even easier! You can pay with your personal card, but you must provide a document confirming the payment!
2) If you work directly with an individual, you must enter into a "contract".
The remuneration paid to an individual under a work contract can be accounted for under the item of labor costs (subparagraph 6, paragraph 1 and paragraph 2, article 346.16 of the Tax Code of the Russian Federation). Labor costs "simplifiers" are determined in accordance with Article 255 of the Tax Code of the Russian Federation, which is in force for payers of income tax. And paragraph 21 of this article just mentions the remuneration of individuals (not being entrepreneurs) who are not on the staff of the organization, for the work they performed under the concluded contract.
Labor costs also include personal income tax withheld from remuneration for work. If the individual involved in the work is not an individual entrepreneur, you need to withhold personal income tax from the remuneration paid. Since the "simplifiers" perform the duties of tax agents when paying income to individuals (Article 226 and Clause 5 of Article 346.11 of the Tax Code of the Russian Federation). Accordingly, you need to withhold personal income tax directly from the amount of remuneration when it is paid.
In the first case, the "Exchange" is responsible for this and they withhold personal income tax from the performer!
It's about explaining the costs!
Move on!
Do not be afraid that there will be too many expenses, it is your right and not your obligation to consider the expenses! You don't have to count them in the first quarter!
If you are going to make a website for half a year, pay at the end of the work, because the expenses in the simplified tax system are recognized on the last of the dates:
You can write a lot of text here .... I hope I wrote something new!