What do you legally need to know in order to write a donation service for the game (an intermediary between servers and players with wallets of both)?

Question

Law in IT

Technically, everything is clear, but legally not so much.

Particularly interested in the tax side, you need to register as self-employed, un...?

I know that the tax comes from income, income = profit - expense. But in this service, for example, there will be servers that have not yet withdrawn funds and there has been no "expenditure" on my part yet. For example, players donated 100k donations, 60k servers withdrew, and another 40k remained pending withdrawal... I took my % from the withdrawal = 6k.
How will the tax be calculated in this case? Will I have to pay tax on 46k (6 already mine and 40 hanging in anticipation) ?

Some of these services refer to the fact that this is not a commerce but a donation. Those if I write that my service is automating donations am I free from taxes?
"The site is an automated interface for accepting voluntary donations."

Answer 1

You know wrong. Income is what is received. Profit is income minus expenses. Self-employment is unlikely to work here; I think you need to become at least an individual entrepreneur, respectively, choose a taxation system (general or simplified, according to the latter also the object of taxation - either income or income minus expenses) and pay taxes and insurance premiums, keep records of income and expenses and submit reports. Bank account and/or online checkout may be required. It is best to make an appointment with a knowledgeable current accountant and provide him with all the information he has requested; he will be able to issue a detailed alignment on it.