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Self-employment in the regions?
Good afternoon.
A question. If I live in a region that is not included in the self-employment test regions, but I do freelance work and have clients from, including Moscow, do I have the right to register as self-employed and pay 4-6% tax? How, in this case, to confirm that I am operating in Moscow, if no contracts are concluded?
UPD1:
Specifically, there are 2 entries on the tax website regarding this issue:
1) What is recognized as the place of business of a taxpayer of professional income tax (PIT)?
The place of business of a taxpayer of professional income tax is the location of the taxpayer when carrying out activities.
2) Is it allowed to use special mode when working via the Internet?
Yes, a special tax regime can be applied when working remotely. For example, you can search for clients on your own, receive orders from social networks, work on electronic platforms, sell subscription services, and consult. At the same time, the main conditions for applying the special tax regime must be observed, and for each receipt it is necessary to generate a check and send it to the payer.
That is, it turns out that if you are not physically in the regions of the experiment, then this mode cannot be applied?
UPD2:
I called the tax office.
The place of registration for this tax regime is not important. But if you actually live outside the region of the experiment, then you cannot apply this tax regime for remote work.
Answer the question
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I called the tax office.
The place of registration for this tax regime is not important. But if you actually live outside the region of the experiment, then you cannot apply this tax regime for remote work.
It doesn't matter where your customers are from.
The place of business is determined by your place of registration.
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