KKT and Upwork: a question for those who work - what do the documents from Upwork look like - services are provided by upwork or individuals?

Question

Individual entrepreneur

The question is actually the same as indicated in the title - whether it is necessary to issue electric checks for upwork depends on how the docks look from upwork. I'm in the process of completing my first order, so there's nowhere to look.
How did you solve this question for yourself - do you simply report on the income from the upwork, or do you add it to the kudir separately by dates from individuals, at the exchange rate for the date of arrival on the excrow account in the system, and then - a check? I read it and got confused - there was a feeling that working with upwork is absolutely transparent and from a legal entity, at least this idea was suggested by the advertisement of the module bank and the VK point with upwork.
But after reading, there was a feeling that not everything is so simple ... and about the account itself (maybe it should be notified to the tax office - an excrow account? upwork (it seems like it turns out that they refuse to participate in the process as a party to the contract and insist that they simply accumulate funds and send, and provide information services, infrastructure, and the relationship is direct customer - freelancer) and so on and so forth ...

Answer 1

Everything is really ambiguous.
De jure, the Upwork contract is an agency contract. Those. Upwork is an intermediary between you and your customers. In the case of an agency contract, you are required to include in the tax base what the client paid your agent.
De facto: You don't know the exact amount a customer pays on Upwork. And the IRS can't check it. Those. if you work according to an agency scheme, then the tax office, it turns out, must take your word for it (screenshots from Upwork). There are opinions that in the event of an audit, the tax office will be very upset. Especially if, for example, there was a jump in the exchange rate and the tax base decreased, because you indicated the payment date when the exchange rate was at a minimum.
Therefore, many work according to the simplest scheme - how much money fell on the account, so much they declare. The same amount is confirmed in the Confirmation of Services. Personally, I have been doing this for 3 years now.
And it all depends very much on the specific tax and people. If you want a 100% answer, then resolve this issue directly with your tax inspector.
The easiest way to be safe is to work on a patent. There, the tax base does not depend on income and it is not necessary to declare anything. If they find fault with you, then just fix KUDiR and that's it :)

Answer 2

Your question is a difficult question, ambiguous, only one thing is clear now - it will not work to do 100% "as it should" due to a misunderstanding by all participants in the process - freelancers, tax, lawyers, Elba employees, buhonline, Points,
etc. discusses this for a long time, there is one chat in the telegram, there is just now about cash registers and checks in relation to upwork, inquire: https://t.me/expert_evening

Answer 3

As for the CCP, I immediately found about the patent (FZ on CCP), no changes are planned from July 1 => the issue is essentially closed :) (at least for software development)

2.1. Individual entrepreneurs applying the patent system of taxation, with the exception of individual entrepreneurs carrying out the types of entrepreneurial activities established by subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, can carry out settlements without the use of cash registers, subject to the issuance (sending) to the buyer (client) of a document confirming the fact of the settlement between an individual entrepreneur and the buyer (client), containing the name of the document, its ordinal number, details established by paragraphs four - twelve of paragraph 1 of Article 4.7 of this Federal Law. (as amended by Federal Law No. 192-FZ of July 3, 2018)

Answer 4

Everything is quite simple, no CCP is needed - this can be understood already from the name of the Federal Law "On the use of cash registers in the implementation of settlements in the Russian Federation ". This strictly follows from article 1 of paragraph 2 of FZ-54:
The calculations are not carried out by a freelancer, but by a foreign person of Upwork in the territory of a foreign state.

Answer 5

If there are no official employees and you provide services (and upwork is services), then the cash desk is not needed until July 1, 2021. Moreover, for any clients-physicists, incl. and residents: https://e-kontur.ru/blog/15745/otsrochka-2019