IP what to choose PSN or USN?

Question

Individual entrepreneur

I am considering the issue of registering an individual entrepreneur for software development (usn or patent).
Initial data
1) For example, I plan to make an income of ~ 25,000 per month
2) It will not get out of the cash register in 2019 both with the USN and with the patent
Calculations are as follows
Option with a patent
1) The cost of a patent for Tambov for the development of software. \u003d 6,000 per year (number of employees: 0)
2) Accordingly, from the costs of 6000 patent year + OMS 5840 + insurance premiums 26 545
Total we have 44385 (excluding the cost of registering individual entrepreneurs, current account and everything related to the helmet)
Option with the simplified tax system
1) We pay 6% of profit (6% from 300,000 = 18,000)
2) OMS deductions 5840 + insurance premiums 26,545
In total, we have 50385 (excluding the cost of registering an individual entrepreneur, current account and everything related to a helmet)
If my calculations are correct, it turns out to be more profitable patent, plus a patent eliminates the obligation to fill out tax returns.
There is a lot of information that a patent is profitable only when the income is more than 50k per month.

Answer 1

If I were you, I'd be sitting in a gray area. There are more hemorrhoids than the profit from all these PIs and PSNs of yours.
when there will be at least 100-200 thousand rubles per month, then you can think about it. And for 25 thousand rubles there are too many extra gestures.

Answer 2

The USN goes towards contributions. You will pay the simplified tax system only after it exceeds OMS deductions 5840 + insurance premiums 26 545.
Why do you need a cash desk, will you provide services to Physicists? If not, you have bills and contracts, without a cash desk.
Income 25 per month, self-employed tax is introduced for you)