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Think With Your Head2016-05-26 12:05:48
Freelance
Think With Your Head, 2016-05-26 12:05:48

Is it possible to work through the Internet IP on a patent?

I would like to clarify a very important point.
The law on the patent taxation system says that for each region of the Russian Federation in which an individual entrepreneur operates, a patent is needed.
But nothing is said about this case:
the Contractor provides services to the client via the Internet. At the same time, the contractor carries out work in his region, and the client, in turn,
1) is located in another region of the Russian Federation. Following the letter of the law, it seems like you need to buy a patent every time for each client from a new region, since the payment does not come from the place where the patent was purchased. So?
2) is located outside the Russian Federation and is not its resident. The law on working through a patent does not explicitly prohibit working with such clients. Or I'm wrong?
Anyone in the know, please clarify these points.

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6 answer(s)
M
Mikhail Burilov, 2016-05-29
@thinkbrain2

I believe that it is possible, it is clearly not prohibited by law.
Conditions for applying the patent:
1. The type of activity is subject to a patent.
2. This system is established by local laws and applies to your region
. 3. You carry out the specified activity in your region.
4. The average number of employees employed in activities subject to the USN on the basis of a patent should not exceed 5 people, including the individual entrepreneur himself.
Here a person asked the same question
forum.klerk.ru/showthread.php?t=568520
and he was answered the following:
I received an official response from the tax office. Can.
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R
rustambmt, 2017-05-12
@rustambmt

Есть обновления по этому вопросу ? Кто нибудь закрыл год по ПСН с зарубежными заказчиками ?

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spotifi, 2016-05-26
@spotifi

Шлете официальный запрос в свою налоговую (письмо).
Получаете через пару месяцев официальный ответ.
По мне так патент - это только местная работа.
Так как цена на патенты разная в разных регионах.
А уж внешнеэкономическая деятельность вообще под патент попасть не может, имхо.

Дмитрий Энтелис, 2016-05-26
@DmitriyEntelis

Я не юрист и не налоговик, но на https://www.nalog.ru/rn77/taxation/taxes/patent/ есть четкий список видов предпринимательской деятельности которые попадают под патент.
Что из этого Вы планируете оказывать через интернет?? ;-)

Пума Тайланд, 2016-05-26
@opium

патент подразумевает локальную работу
ну и соотвественно никак не может быть использован для зарубежных заказчиков.

K
Kolya Petin, 2016-05-28
@v2065925

Not on the Patent, it fixes the territory of action. It is possible for UTII and, moreover, often the amount of the Patent and UTII tax is commensurate.

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