PayPal, freelance, no more than 35k rubles per month?

Question

Freelance

I'm a freelancer (digital artist, mostly on Deviantart, I don't have my own site, there are only pages on 3 sites where artists sit, etc.).
Since 2016 and until recently, it has accepted payments from foreign individuals "for goods and services" - "no delivery required".
For the last two months I have been issuing invoices (invoices) to customers in USD, where I write briefly what kind of goods (but without details), I only issue the amount, without quantity, because. not a commodity.
In the conditions I also write that this is a service and delivery is not required.
After the customer pays the check, I change the status of the invoice to processed.
All customers are foreigners, I practically do not work with Russians.
The account is fully confirmed, scans of the passport of the Russian Federation with a residence permit are sent, the TIN is filled in.
Recently, I often see questions about creating a corporate account if you accept payments to your account quite regularly.
My monthly wealth varies from 15 to 35 tr. per month (i.e. irregular)
It is clear that creating a business account, and, accordingly, an individual entrepreneur, with such an income is very risky, because I simply will not see my money for extortions from various organizations
(and I still have to, even if I don't earn anything).
Has anyone encountered a fairly regular receipt of funds specifically for a personal PP account, an individual from an individual using an invoice, and not directly for paying for a product or service?
It’s just that I can’t even find it, everything is clear on foreign forums, but, for example, they have different legislation regarding business accounts, but as I understand it, we have it worse with this.
// For the next 5 years I have a 2nd disability group, so this freelancing is currently the only suitable source of income for me. //
I heard about 13% to the tax as an individual, like declaring your income, but how to do it?
How to give them the amount earned this year? (it is in the region of 200,000 r, maybe less) and will I get off with only 13%?
Or will there be some other fees, since I decided to "get out of the shadows"?
IP and STS are definitely not an option, I'm not sure that my income will be enough to pay to different organizations. In the next 2-3 years, I do not plan to receive more than 35,000 rubles per month.
And yes, a one-time payment from the customer also does not exceed $ 100 (I think this is not as important as the total amount per year, but still)

Answer 1

It is not very clear why you can pay 13 percent as a physicist, but as an IP you cannot pay 6 percent

Answer 2

200,000 earnings, of which to give 13%, it turns out 26,000.
When opening an individual entrepreneur, the tax will be 30,000, with this amount, and up to 300,000.
In my opinion, it is high time to open an individual entrepreneur.

Answer 3

Even two tax payments a year can be regarded as regular receipt of payment. And the amount of payment here does not play a role at all - it can be one ruble and one dollar.
There is an opinion that the payment of tax on the income of an individual at a rate of 13% can secure and legalize the income received. I personally called the tax office and asked if it was possible to account for the sale of digital goods in this way, so as not to fool around with the IP. I received the following clarification on my question. The main duty of a citizen when receiving income is the payment of tax. Therefore, having paid 13%, this obligation can be considered fulfilled.
To submit a declaration, you will need to go to the website of the taxand go to the "Life Situations" section, where you can find a link to submit a 3-NDFL declaration. The declaration can be generated directly on the site or download the program from the site and already fill in your income in it and at the output receive a ready-made declaration that you send via the Internet (note that not a pdf file is sent, but xml, which is also generated in the program through its menu.)
But in this case, there is a danger that the tax authorities, with regular receipt of such declarations, may see commercial activity and recalculate the arrears at the rate of the main tax system. In this case, in addition to 13% personal income tax, 20-30% VAT and other fees will be charged, plus penalties and fines (for past periods) and all this for the last 3 years (statute of limitations for tax violations).
Therefore, it makes sense to work as an IP. But this will require:
- PayPal corporate wallet;
- online cash desk;
- data transfer service from paypal to cashier;
- fiscal accumulator (for the simplified tax system - for 36 months. After that, the cash register is deregistered in the tax office, the accumulator is changed and the cash register is registered again);
- operator of fiscal data (first ofd, yandex. ofd.ru or any other licensed);
- bank account.
Working as an individual entrepreneur will also have some difficulties, for example, you will not be able to receive payment to a corporate wallet from companies due to the legislation of the Russian Federation. You should also prepare intelligible explanations for the tax, why the amounts passed through the cash desk differ from the amounts transferred from paypal to the current account. The difference is formed due to the difference in the exchange rates of Paypal and the Central Bank, as well as Paypal commissions charged to your service funds.
Registration as a self-employed person does not greatly simplify the process, since it only eliminates the need to pay fees to the FIU, but does not eliminate the need to use an online cash desk.
The patent job, which may seem easier, will not work, since the patent system does not allow the provision of services or sales over the Internet (only personal sales).