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Mikhail Zakharov2014-08-11 15:36:59
Freelance
Mikhail Zakharov, 2014-08-11 15:36:59

[Russia] What taxes do freelancers have to pay?

I am as

private person, hereinafter referred to as the "Seller"
concluded
software supply contract
with some OOO. According to this agreement, I have to develop and provide the company with 1 copy of the program. During the development process, the company pays for my services (about 2,000,000 rubles per year, in transfers of 100,000 rubles). However, I decided to partner with another individual and develop this software product together. The cash flow is as follows:
1) Money is transferred from the company account to my bank account
2) I transfer part of the funds to the bank account of a colleague (theoretically, I can transfer funds to a colleague in cash)
Accordingly, the question is:
What tax do I (and a colleague) have to pay so that everything is legal, to avoid double taxation (from me, and then from a colleague from the same amount), to avoid paperwork?

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5 answer(s)
O
OvLab, 2014-08-11
@zzz77

It all depends on what is written in your contract with the customer. If it is indicated there that they withhold and pay personal income tax themselves, then nothing needs to be paid. If, however, they do not withhold income tax from you, then after a year you must submit a declaration to the IFTS and pay 13% of the amount received. In this case, the colleague should receive the amount reduced by half the tax. In order to avoid unnecessary questions for what a colleague receives such amounts on his account, it is better to give them in cash.

R
ruzil, 2014-08-15
@ruzil

Isn't it easier to issue an IP on the simplified taxation system (simplified taxation system)? 1500-2000 rubles for registration, and only 6% of the tax, instead of 13%
, the pension fund will still have to be transferred, about 20000-36000 per year

Y
Yuri Lobanov, 2014-08-11
@iiil

Ask this question on the legal forum. The topic has nothing to do with it! And they will answer you instantly.
https://www.google.ru/search?q=%D0%BD%D0%B0%D0%BB%...

P
Puma Thailand, 2014-08-11
@opium

The usual personal income tax, submit a declaration and pay them. If you are a resident, then in your case, personal income tax is 13%

V
Vadim, 2014-08-11
@vshemarov

It is strange that the LLC agreed to such an option, I believe that the accountant there is very inexperienced. Because if transfers to a private person are regular, then at the first check, the tax office will definitely perceive this as a concealment of an employment relationship. And hence - and violation of labor laws, and non-payment of taxes and fees, and, as a result - fines, penalties and recovery of unpaid amounts. In general, it won't seem like much.
In theory, if you correctly draw up a contract and if there is a lawyer who is ready to butt heads with the tax office, then you can fight off claims. In practice, it's very difficult.

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