PayPal and taxes - when and how?

Question

PayPal

Good day, I am an amateur artist, I draw for foreign customers in $, which come to me on PayPal (account of an individual, buyers are also individuals). Initially, the income was small and I did not register IP.
However, incomes grew and the question arose - would the tax office knock on my door?
But this question is too general, so I will write down the points:
1. What kind of income can be a problem? (Obviously, no one is interested in $100 a month. But what if the monthly income exceeded 50k rubles?)
2. Who will "complain" about me with the tax authorities? (i.e. if the income is very high, will paypal or the bank give me away? Does the bank scare large withdrawals from paypal, like 20k rubles at a time?)
3. Does it make a difference whether customers pay me through a payment request I organize or if I issue an invoice to them? If you issue an invoice, there is a small note: "Creating an invoice for payment that meets the requirements of local legislation, including, in particular, indicating the correct VAT rate, is the responsibility of the user.". What should I do according to PayPal?
4. Is it possible to pay taxes if I am an individual and have a paypal account? (I mean, without any registration as an individual entrepreneur, just income tax)
5. Well, the question about the individual entrepreneur itself - is it worth registering it with such earnings? How to make friends IP with paypal? Is it possible to have a PayPal individual and an individual entrepreneur at the same time? How difficult is it to be an IP, does it mean a bunch of paperwork and problems, or is it a myth?
I will be glad both for answers and links to thematic posts where these topics have already been chewed. However, I would like the latest information in order to take into account all the nuances.
Thank you in advance.

Answer 1

1. Previously, the threshold for declaring was the total amount of 1,200,000 rubles per year, when the tax authorities were interested.
2. Financial monitoring will be issued for a large transaction (600k + EMNIP) or the bank itself (Sberbank and VTB, proudly bearing the title of state, can ask about 20k that came from abroad, Paypal has a Russian representative office and is not considered a foreign company).
3. Phys. the person is not a tax agent and does not pay VAT on transactions, therefore no VAT can be charged. For lawyers, it depends on the specific type of transaction and the form of the legal entity.
4. Yes, it is possible to declare such income in the form of 3-personal income tax with a tax of 13%, if these incomes are irregular and non-systematic, i.e. it was impossible to recognize the activity as entrepreneurial (otherwise you would have to pay retroactively and at a time another 7% of income + VAT + from 500 to 2000 rubles Art. 15.1.1 of the Code of Administrative Offenses of the Russian Federation + Art. rub in the current edition - also).
5. If the earnings are regular, then it is worth it, at least save on the payment of unassessed taxes after a possible court decision. An individual entrepreneur (according to the simplified tax system for sure, I’m not sure on a general basis) is not required to have a separate current account, so no one cares where the income comes from, you can even get paid for a bitcoin wallet, the main thing is that there is a payment document (service agreement, with the amount of the transaction more than $ 50k, it is necessary to issue a transaction passport with your own hands in Russian, the service agreement can be at least in Chinese if the bank agrees to accept it), more, according to the link you can understand that there is nothing complicated in this. Reporting for individual entrepreneurs under the simplified tax system is the payment of quarterly advances for a fixed fee and the preparation of a tax return for the calendar year + documentation of all income and expenses of legal entities. persons (which will make life easier when drawing up the same declaration, and it will be easier for the bank to explain the origin of the money); all of the above can be in electronic form, software for filing a declaration and paying insurance premiums is available on the website of the Federal Tax Service of the Russian Federation .
Regarding the tax burden. An individual entrepreneur without employees under the simplified tax system "Income" (wangyu as the most suitable) must pay a fixed fee of 23,400 rubles for 2017. and if 6% of income exceeds this amount (i.e. income is more than 390,000), then the difference between 6% and collection as income tax.