Organization of the work of the "advertising showcase". Which taxation system to choose? How to organize payments?

Question

Payment systems

"Advertising showcase" through the site accepts orders for entertainment services for performers. Contractors - individuals and legal entities (both USN and DOS), end customers - individuals. To place an order, end customers must pay online on the site 100% of the cost of services, of which:
20% - advertising showcase commission,
80% - payment to the contractor.
After the service is completed, the “advertising showcase” transfers a part of it (80%) to the contractor.
Question on taxes: In this case, what is the best taxation system for the "advertising showcase"? In the case of choosing the simplified tax system of 15%, will it be possible to spend part of the contractor as expenses, and if so, how? Under an agency agreement?
Question about payments to performers: How is it better to technically organize payments to performers at the start, when there are no large turnovers?

Answer 1

According to the agency agreement, you indicate only your 20% commission as income for taxes, 80% does not need to be indicated either in income or expense in this case.
It is more difficult with individuals - you will be tax agents for them and will be required to pay personal income tax on their income (13% of their income 80%) from their income (80%), and possibly also contributions to the Pension Fund, etc.
Yandex with YAN income pays contributions for individuals. It is better not to contact individuals, or only non-residents of the Russian Federation do not need to withhold contributions for them, because for them you will not be tax agents.
If you really need individuals, it’s better to make a legal entity in another country.
Here read painted How do marketplaces work in Russia?

Answer 2

It is obvious that such things should be discussed with your accountant.

Answer 3

There ask
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