Withdrawal from upwork to IP USN 6% in 2019?

Question

Individual entrepreneur

I plan to transfer all income from upwork to IP. I ran into some nuances that prevent me from moving on to action. I have been registered on upwork since 2014, I have been an individual entrepreneur since 2016. Now I withdraw to payoneer and withdraw from ATMs. I wanted to ask the advice of colleagues who have already passed the transition path.
From all the information, I understand the following process (please correct if I'm wrong)
- Open a foreign currency account
- Download and sign the User Agreement, Certificate of earnings for the first payment (counterparty plant in VK)
- Send the VC signed by the upwork, Сonfirmation of Service for the amount of withdrawal from upwork without taking into account the commission for the withdrawal
- Exchange $ for P as they will do for a dollar r / s, add currency earnings / loss to the accounting department
Questions are as follows:
1) On the upwork, you can put a withdrawal in rubles (Direct to local bank) for $0.99. Why is VK still needed in this case? After all, the payer in this case is some kind of Russian legal entity? (according to various information from the Internet - kiwi bank or rapid). I also saw information that the upwork had a jur. a person in Russia, how true is this and how do you receive credits (who is the sender?) if you use this withdrawal method in rubles, what is the conversion?
2) In the Certificate of earnings, section Service contract payments received, the last earnings for 12 months are indicated. There are amounts that are not reflected in the financial statements of the individual entrepreneur, since before that he had already worked on the stock exchange. Is it possible to somehow do without this document, only the date of accession is needed there? For example, take a screenshot of only the upper part (Active on Upwork Since). I don't believe in bank secrecy and I'm almost sure that this information will be used against me later :)
3) In the old parsing, it is mentioned that the individual entrepreneur is obliged to pay VAT on the amount of the upwork commission and issue an invoice, since the latter is not a tax resident. But in a number of articles, on January 1, 2019, the obligation of a tax agent to pay VAT is canceled in case of purchasing services electronically. Does anyone know if the new rules have come into force or "something went wrong"?
4) How to count receipts and start in taxes? As far as I understand, there are no clear explanations. From reasonable, it can be interpreted as
a) Upon receipt to the transit account (net withdrawal amount)
b) as soon as the funds become available on the internal balance of the exchange (each invoice, without deducting the upwork commission. And income from the transit account is not taken into account in taxes)
5) Should it be shown somewhere in the documents that the recipient is IP? If I register on the upwork as Ivan Petrov, somewhere it is indicated that it is (IP / Private Entrepreneur) Ivan Petrov
6) How is the need to register the contract calculated? (Note TKS - the amount of transfers under the export offer agreement will not approach 6 million rubles, and under the import - to 3 million). If ~40t $ has been paid since 2014, is the contract-offer considered for the entire time or for a specific withdrawal? If for all the time, then how this information will be checked. Do not send the entire transaction history to VK?
Thanks in advance :)
PS For those who will look for the question in the search, I am attaching some useful links (as it seemed to me) for the initial study of the situation
1. Paperwork and Currency control Upwork + USN6% / Patent + VAT link
2. TKS guide what documents they want for Currency control link + answer from the chat with technical support
3. Parsing on Habré from Tochka link

Answer 1

in general, you wrote a lot.
Everything is simple if the Module is a bank.
1. open a bank account and a foreign currency account
2. buy a patent, the main USN system!!! (very profitable)
3. The module has instructions for documents with Upwork for the module
4. For questions, write to their support, they answer very well
5 All certificates, screenshots, etc. from upwork, fill in so that everything fits together.

Answer 2

1) It depends on the bank, the alpha didn’t ask me for anything a couple of times (but there were small amounts there too), about the local legal entity xs, and anyway, because it’s too expensive (~ 5%).
2) It depends on the bank and you can’t get around it if they need it
3) you don’t need to pay VAT (the upwork itself should pay, but it scored on it, but this is not our problem)
4) On the patent, this is not particularly critical, but on the simplified tax system the tax office can’t check anything anyway ... Well, if strictly according to the law, then for the agency agreement the correct option is still (b) (at the exchange rate on the day of availability).
5) You need to ask the bank.
6) The VO of the bank will do everything on its own, forget about what happened before the start of white activity (as I understand it, there are still no other ways, especially if no taxes were paid)
As for the paperwork, I wrote on Habré https://habr.com/ru/post/421331/ (only there is no more VAT ! )

Answer 3

1. VK is needed even in this case. The conversion is extremely unprofitable. You will lose about 5% only on conversion.
2. The bank needs this document for internal needs. Do not use the main state bank. Your data will not go anywhere beyond the bank. I did it myself, it's okay.
3. Since this year, the tax on Google has been canceled. Infa 100%. For example, you can read about it in Elba's help.
4. There are two options:
a) income is what you transfer to your account minus $30. Those. you are the same amount as in the Confirmation of Services. Easiest option ever
b) to be pedantic, then the contract with Upwork is an agency contract, and for such contracts the tax base is the agent's income. All commissions are your expenses, which are not taken into account anywhere on the simplified tax system "6% income". Those. You need to manually enter the amounts that customers pay in Upwork in the accounting department. An extremely controversial option, if only because the tax office cannot verify your data in this case.
5. No.
6. What date you write in the User Agreement, from that date your total income will be taken into account. That is why the bank requests a Certificate of Earnings. If you have been working for a long time and productively, then it is better to issue a transaction passport (its modern counterpart).
+ It is not clear why you specify the exchange of $ for R as the last step. Nobody obliges you to exchange dollars. Just in accounting, you must multiply $ by the exchange rate of the Central Bank on the date the money was received.

Answer 4

Well, did you manage to move the withdrawal of money to IP? How is the second item on your list? Share your experience, please. I have a situation similar to yours.

Answer 5

1) On the upwork, you can put a withdrawal in rubles (Direct to local bank) for $0.99. Why is VK still needed in this case? After all, the payer in this case is some kind of Russian legal entity? (according to various information from the Internet - kiwi bank or rapid). I also saw information that the upwork had a jur. a person in Russia, how true is this and how do you receive credits (who is the sender?) if you use this withdrawal method in rubles, what is the conversion?
I withdraw via wire transfer, it's $30, direct to local bank is not suitable for Russian freelancers. This is for those who have an account in the US, as far as I know.
I use Tinkov, I downloaded this document in its entirety, it is needed only for the date of joining.
You do not need to pay VAT, upwork will kindly pay it for you, deducting 2% from the commission for each payment. Those. if for example you pay upwork 5% commission, then in fact you will pay 6%.

4) How to count receipts and start in taxes? As far as I understand, there are no clear explanations. From reasonable, it can be interpreted as
a) Upon receipt to the transit account (net withdrawal amount)
b) as soon as the funds become available on the internal balance of the exchange (each invoice, without deducting the upwork commission. And income from the transit account is not taken into account in taxes)

I don’t know how it is in other banks, in Tinkov the accounting department itself calculates the tax as 6 + 1% of the total amount of receipts to the ruble and foreign currency accounts, as I understand it, the rate is taken on the date the payment is received on your current account. The tax and the bank, in theory, do not care at all what you received there on the account of the exchange, this is all candy wrappers for them + getting this information for them, I think, will be very problematic, and rogue freelancers are not particularly interested in them :) you income from a couple of million rubles a month.
Yes, this must be indicated in the owner of the bank account. For example PE Ivan Petrov.
They explained to me that this is considered from the moment the contract for VK is established. Usually, the bank will warn you if it is time for you to register the transaction passport and put the contract on record (it seems to be 6 million rubles now).