Upwork and PSN is it possible (again)?

Question

Upwork

Greetings, dear colleagues,
I see that this topic has already been discussed, but I do not see a clear answer:
is it possible to apply the patent taxation system when working through Upwork.
work - software development, falls under the list of activities 100%
But strange things are written on the forums that supposedly it is necessary to confirm the place of provision of services in the contract - that this is the territory of the patent. In particular, even on the tax forum they write about this:
https://forum.nalog.ru/index.php?showtopic=787869 - supposedly if the place of provision of services is a foreign state (because the offer) then PSN cannot be applied.
But it's not like that! Chapter 26.5 of the Tax Code does not say anywhere that the place of provision of services must be in the territory of the patent. It says that an individual entrepreneur must conduct business in the territory of the patent.
Here I am conducting activities: I registered with the Federal Tax Service, installed a computer, I am writing a program (well, the customer is foreign, so what?). What's wrong with PSN?
Dear! Has anyone talked to the IRS about this?

Answer 1

There is a problem, but that's not it at all.
The place of business for a software developer is its legal address. If you are an individual entrepreneur, then this is your registration. Accordingly, if you received a patent at the address of registration, then there are no problems.
The real problem is quite different. How, in case of questions, to confirm that your activity corresponds to the type of patent? How do I verify that my Upwork contract is a software development contract? The agreement itself does not say anything about software development, because Upwork does not set the type of tasks.
This question is currently open. Personally, for myself, I decided that in case of questions I would show real contracts signed on Upwork. After all, Upwork is essentially an intermediary.
I somehow don’t feel like contacting the tax office with this issue) they don’t touch me, I don’t ask unnecessary questions, and everyone is fine.

Answer 2

to insure (there were no precedents if anything) and if you have only 1-2 clients on upwork, then you can conclude an agreement with each directly where to register everything (that upwork is an intermediary, payment through it, commissions and that you work at your address in the Russian Federation and etc.), and submit them signed on both sides to the bank’s VC, tax if necessary and anywhere, more details here: https://youtu.be/rZXLSDCozy0?t=509
a little gemmorno, but from the legal side you will be more protected in case what.
Gemmor also lies in the fact that from upwork you will have to withdraw to the IP not all at once, but each client’s payment separately: let’s say client A transferred $ 500 for work to upwork and client B - 1000, then first you send yourself from upwork to your account IP 500 and for VK you attach an agreement with client A and then send it to yourself as a separate transfer to account 1000 and in VK - an agreement with client B.

Answer 3

A lot of freelancers work through a patent. Everything is fine.
In your upwork account, you indicate the address of the business, after all. It must match the one in the tax.
You sit at the address and provide services, where your client is no longer important.
The patent refers to the place of business, after all.
If something on the upwork offer, write, they say, the place of work is such and such. stamp signature.

Answer 4

Since your local tax office will analyze it for you, you should just go to them and ask.
The interpretation of laws can be any and depends on the people on the ground

Answer 5

Colleagues,
this is where all the dregs came from about indicating the location of the patent in the contract:
there is a letter from a certain department of the Ministry of Finance that, in their opinion, it is possible to provide services to a foreign customer under the PSN if the contract is concluded at the location of the patent.
https://www.audit-it.ru/law/account/886498.html
Therefore, the tax authorities began to repeat this on their forum. Although, you will agree, it is wrong to demand this from us:
1) most likely, few of our customers will agree to conclude an agreement on the territory of the Russian Federation (since this most likely implies that litigation should also be in the Russian Federation - on what kind of customer needs it, ahaha!)
2) what the hell is the difference for a patent, where I signed the contract? Nothing changes from this: I am in the Russian Federation, the customer is abroad, services are provided remotely. We do not have VAT in contracts, where the place of provision of services is really important. And I pay income tax in the Russian Federation, no matter where the contract is concluded. Damn, this is some kind of unjustified bureaucratic set-up.
Thank God, in this letter there is a postscript that it is not a regulatory document, but it’s bad that the tax office is now stupid and refers to it.