What taxation system to choose for a web studio?

Question

Electronic accounting

There is a web studio. More precisely, not a web, but an agency for the development of mobile applications, applications for social networks and promotion. I open an individual entrepreneur, which taxation system to choose? Are these services subject to VAT? How to show expenses if progers and designers are not officially registered, you need to somehow transfer money to them, for example, under a contract?

It's probably been discussed before, but I couldn't find it.

Answer 1

Choose income taxation. Do not pay VAT, do not pay personal income tax, do not provide expense reports. You pay 6% of all receipts to the account + about 12,000 per year in PF (this amount can be reduced, or rather, taken into account in general taxation).
Officially, at first, you work as one person, transfer money to subcontractors as you see fit (since you do not report on expenses) - the main thing is that subcontractors are either somehow separate from you, or that they officially do not exist at all. That is strictly not salary options. Contract agreements - perhaps, but it would be better if subcontractors also turned out to be something like IP.
It works like this until the end of the year - if the turnover is more than 1,000,000 per month, at the end of the year you think it would be more profitable to switch to income-expenses taxation (but you need to keep in mind that in the latter case there will be much more fuss with pieces of paper and always there is a risk of different approaches to the concept of “expenses” between you and the tax office).

Answer 2

About USN. It is not difficult to calculate that if official expenses are less than 60% of revenue, then taxation on income (6%) is beneficial, if more than 60% - income-expenses.
Official expenses include salaries of employees, office rent, contracts with subcontractors (when calculated by bank transfer), acquisition of fixed assets, etc.
You can’t write off all kinds of webmoney, cash without checks.
Keep in mind, if you officially build relationships with contractors - individuals: conclude contracts or hire, then the first person you will need is an accountant. Or outsource your bookkeeping. Otherwise, you will only deal with it.
Registering employees as individual entrepreneurs is wrong advice.
In my opinion the correct options are:
1) The simplest one is indeed proposed above - individual entrepreneur, 6% of income, settlements with individuals "in gray". You can do your own bookkeeping.
2) More difficult - with the advent of hired employees (or, for example, trade), official expenses grow - we pay 15% of profits, outsourcing of accounting.
2) The option is complex - full taxation, VAT, accountant.
Theoretically, if you have simplified taxation, it should not matter, but in practice, large customers sometimes want VAT.
If you have any questions, I'm ready to help in a personal or ICQ.