Website sales taxes

Question

Fintech

I'm going to sell one site. I wanted to know how things are going with taxes.
I am a citizen of the Russian Federation, but I have been living abroad for 2 months (in Montenegro).

1) It seems that I read somewhere that if you sell your personal property, which you have owned for more than 3 years, then you are exempt from paying tax. Is it so? If so, how to prove the period of ownership of the site? Domain registration date?

2) Can I sell the site as an individual, without registering a legal entity. A one-time deal, not a systematic one.

3) If I sell the site as an individual, do I have to file a tax return myself at the end of the reporting period, or wait for it by mail, as in the case of a car or real estate?

4) If I register an individual entrepreneur for the sale of the site in order to reduce the tax from 13% to 6%. Are there any income limits for the simplified taxation system of 6%.

5) If I sell the site as an individual entrepreneur, do I have to pay VAT on the sale?

6) At the moment I have been living abroad for 2 months. But at the time of tax reporting - in a year, I will no longer be one, because. I permanently live abroad. Can I pay tax in the Russian Federation, or will I already be obliged in my country of residence (Montenegro)?

I would love to hear from experts or people with experience in this area. Or tell me who I can contact with advice on this issue.

Answer 1

If in simple terms, then you can sell physics as a physicist, for rubles on the territory of the Russian Federation. At the beginning of 2014, file a declaration (as a physicist) and there:
- pay 13% of the transaction amount (not a kosher option)
- show the cost of creating a website (draw a contract) pay a tax on the difference between the expense and the transaction amount (you can also sell without benefits for themselves - they spent 7.5 on the site and sold for 7.5. No crime)
It can be more complicated, tricky, but more reliable.
1) You conclude a loan agreement with the buyer in the amount of 7.5 for half a year, in the agreement you prescribe the possibility of returning not only money, but also other assets. After a couple of weeks, an insight comes to you that you cannot pay off the debt, as a result, draw up an act, evaluate your intangible asset (Website) in the amount of 7.5 and transfer it as a return of the debt.
2) Conclude anything. It’s just that the buyer doesn’t pay you the entire amount at once, but in tranches of less than 600 thousand (this is the limit below which banks do not report to the tax office)
PS The topic of finance is very close to me, I don’t remember the numbers of the laws, but if you wish, you can easily find confirmation of my writings

Answer 2

This is what a tax professional does. He knows the laws of that country and region in order to give a completely accurate and correct answer. Each country (and even region or city) has its own laws and regulations in this regard.
On Habré, of course, they can advise something, but there is a risk that the answer will not be complete, or, even worse, not correct. But the fault will be on the one who sold the site, and not on Habro-advisers.

Answer 3

Forget about taxes, just sell the site from hand to hand

Answer 4

As an option, draw a TK for creating a site. Conclude a work contract and immediately sign that all work conditions are met and everything is handed over. But again, in this case, 13% plus for beer, plus decoration. For the buyer, this is an extra problem. If we are talking about a large amount, open an offshore and conduct a transaction through the account of this company. Offshore will cost somewhere in the 50-70t.r. (most likely it will be onshore, offshores are dying out, it is better to pay a small tax and create the illusion of a company than to be left with nothing).
The easiest option is to get money in cash if the amount is less than 1 million rubles and forget that you had a website. Quietly transfer the domain to the buyer, give the code in such a way, draw up an "agreement agreement" that you transfer all intellectual property rights and ideas (but this is necessary if the buyer is worried and does not want problems later). And so, in fact, if there is a tax on the sale of the domain, and the domain will be put on the balance, you will receive a notification that you need to pay the tax. Anyway, I hope my answer helps someone.