Withdrawing money from the AppStore?

Question

Apple Developer Program

Dear Colleagues
(I have read everything that has a habr on this topic, but ...)
There are a number of questions for developers who have real experience in withdrawing money received in the AppStore this year.
There is an individual entrepreneur and I want to work clean with a minimum of hemorrhoids from our native state.
There is a pleasant experience of working with www.bank24.ru on ruble transactions.
Questions:
- How to register your account in the Apple developer infrastructure (in Russia)?
— How to draw up the withdrawal of money to a Russian currency account (in which banks there are no problems with this)?
- How to make it so that for currency control not to issue a lot of papers that cannot be issued?
- What are the features of working with our tax authorities on this basis?
Thank you in advance for your practical experience

Answer 1

I have a question, maybe a little to the wrong address, but still - doesn’t work as an individual with regular (!) payment acceptance fall under the definition of “illegal entrepreneurial activity”?

Answer 2

Hello, colleagues)
I consulted with a lawyer about withdrawing money, registering an IP - whether it is necessary or not. Here is a detailed answer, I hope it clears things up once and for all! :)
"If you are a program developer + have a contract with Apple, then simply transfer the proceeds from the sale (minus the Apple commission) to your account. This is your personal income, from which you should then pay taxes in Russia. Author's fee, and You do not need to open any IP, etc. Copyright is a certain payment in favor of the author of the work (in this case, you, as the creator of the program).
Article 1255 of the Civil Code of Russia "Copyrights" 1. Intellectual rights to works of science, literature and art are copyrights. 2. The author of a work shall have the following rights: 1) the exclusive right to the work; 2) right of authorship; 3) the author's right to a name; 4) the right to inviolability of the work; 5) the right to publish the work. 3. In the cases provided for by this Code, the author of a work, along with the rights specified in paragraph 2 of this article, has other rights, including the right to remuneration for the use of an official work, the right to recall, the right to follow, the right to access works of fine art .
Article 1257. Author of a work The author of a work of science, literature or art is the citizen whose creative work it was created. The person indicated as the author on the original or copy of the work is considered to be its author, unless otherwise proven.
Article 1259. Objects of copyright 1. The objects of copyright are works of science, literature and art, regardless of the merits and purpose of the work, as well as the way it is expressed: literary works; dramatic and musical-dramatic works, scenario works; choreographic works and pantomimes; musical works with or without text; audiovisual works; works of painting, sculpture, graphics, design, graphic stories, comics and other works of fine art; works of arts and crafts and scenographic art; works of architecture, urban planning and gardening art, including in the form of projects, drawings, images and models; photographic works and works obtained by means similar photos; geographical, geological and other maps, plans, sketches and plastic works related to geography, topography and other sciences; other works. The objects of copyright also include computer programs that are protected as literary works.
Article 1261 copyright for works of literature. A computer program is a set of data and commands presented in an objective form intended for the operation of a computer and other computer devices in order to obtain a certain result, including preparatory materials obtained during the development of a computer program and the audiovisual displays generated by it.
The only thing that would be useful is to hold a state. registration of the program, on the basis of Art. 1262 of the Civil Code of the Russian Federation. State Registration of Computer Programs and Databases 1. During the period of validity of the exclusive right to a computer program or to a database, the right holder may, at his will, register such a program or such a database with the federal executive authority for intellectual property. Computer programs and databases containing information constituting a state secret are not subject to state registration. The person who has filed an application for state registration (applicant) is responsible for disclosing information about computer programs and databases that contain information constituting a state secret, in accordance with the legislation of the Russian Federation.
then the design would have acquired a complete meaning and looked like this:
you are the author of the program > the program is registered > you distribute on the basis of an agreement (Apple as your agent) > receive your royalties > pay tax on the remuneration received. All.
Taxes: royalties are the author's income and are therefore subject to personal income tax. The author himself, an individual, is recognized as a taxpayer. In accordance with the provisions of articles 208, 209 of the Tax Code of the Russian Federation, income received from the use of copyright is subject to personal income tax. The tax rate is set at 13 percent for individuals who are residents of the Russian Federation and 30 percent for non-residents.
The money will be transferred to you by Apple, which will be seen from the payment documents in your favor. Secondly, in order to place your program in the Apple Store, Apple will give you a contract, this will be the basis for submitting it to the bank - submit these documents. It's enough.
-Yes, just as an individual you can work, and without problems. "

Answer 3

That's just because of the difficulties with currency control, work as an individual and that's it.
And I didn’t understand the question about registering correctly and correctly arranging it - there’s nowhere to do it “wrongly” in particular.

Answer 4

Normally, you will not receive money to Russia (without crap), and even more so for IP / LLC without crap with their correct registration. Make a bank account for an individual in Europe (Lithuania, Poland, Germany and everything nearby) and get money there without any problems. Withdraw at any Russian ATM with a card. The commission is many times less than the taxes on the currency in our country.

Answer 5

I confirm that receiving money through an individual entrepreneur in an unverified bank (in the case of my customers SBBank, shipbuilding) is a terrible hemorrhoid. I wouldn't get involved.
Let's go from the other side. And who registered an account in a bank not in Russia? In the USA, as I understand it, it is either difficult or expensive to do this. What about other countries? Who really did it and now receives money from Apple there?
And what about legality. In Ukraine, it seems generally impossible to have an account abroad without the permission of the authorities. How about in Russia?

Answer 6

> I can, but when a person rests his horn and begins to write outright heresy, I do not intend to exercise politeness.
You know, so far, of the people I know, you are the only one who managed to get money into the IP account. Well, there are a couple of other people I've heard of. The rest were sent to the bank. Here they are, the real people who were sent, or do you not recognize this fact? Call it heresy all you want, but that's the reality. Those who wish can then begin to understand the letters of the Central Bank, hire a lawyer, go to court and defeat the bank, I never said that this was impossible. But this is precisely what the questioners must be told about, and this is not misleading, but a warning of what awaits them. If you are lucky and you succeeded without problems - fine, but do not be misled that everyone will be like that.
> but how can she NOT ACCEPT the declaration?
I don't know how it happens, I had no problems with the tax. At least individuals had cases when the tax authorities asked for supporting documents, on the basis of which the money was received. I don't know what will happen if they don't like the form of these documents. At least, it turns out that I did not file a declaration on time.
And by the way, if we talk about the letter you quoted #39. There we are talking about a completely different scheme. When I sell programs according to my _svoey_ offer. Then the payment is considered acceptance of the offer, I print it out and certificates of the transfer of programs to the buyer, I put stamps and that's it.
With Apple, the situation is the opposite and more complicated. First there is a Developer Program License Agreement after I paid the fee for this dev program. Then, when filling out bank data and some other forms, an application is attached to it, according to which they sell my programs. And how this application, sent only to those who at least joined the dev program, will be considered a public offer - I don’t know. And why should I put a seal not on my own, but on someone else's offer - too.

Answer 7

I am sure that the author of the post is already doing well, but just in case, I share. For almost a year I have been receiving monthly royalties from Apple for the sale of content in the Appstore to a dollar account in Bank24.ru. There have been no problems so far. Now I was puzzled by the declaration, I will submit it electronically.

Answer 8

I receive payments from Apple (as well as from Google Play and Admob) to the IP account. Bank Avangard, St. Petersburg. I do not experience any particular problems with currency control. If you have questions, ask...

Answer 9

Colleagues, rummaged through the entire Internet, but did not find an answer to a seemingly simple question. When registering with ITConnect, I indicated Contact Info, Bank Info, and Tax Info. Waited for the allotted 60 days in accordance with the following text:
However, as it was written, it remained so (I tried to indicate Alfa-Bank in Bank Info):
After I tried to indicate another bank, 2 weeks passed, I called the bank, asked if they received a request from Apple, they say nothing happened.
On the one hand, it is not clear where you can make a mistake, on the other hand, there was no agriment, and on the third hand, people successfully withdraw money.
What could I have done wrong? In which direction does it make sense to dig? How does Apple ask the bank for confirmation, or how should the agreement appear in general?
PS I act as an individual.
PPS I admit that I could have entered the wrong TIN in Bank Info (there is a strange wording there, I entered my TIN, perhaps it was necessary to enter the bank's TIN?). By the way, with the second bank, the TIN was not requested at all.

Answer 10

Guys. There is a question. Received money from Apple for 1012 and 2013. For January 2014 also received. I want to pay as an individual for everything that I received and switch to an individual entrepreneur.
Questions:
1. Did someone have a case with payment for the year before last? Are they just penalized?
2. Here I will issue an IP. Can I link it to the same account, just change the account details? Or do I need to create a new account and sign a new contract?

Answer 11

There is a similar question, I will be grateful who will tell you
How to withdraw money from Apple to a Russian bank without a commission?

Answer 12

See the article on Habré What taxes you need to pay when withdrawing income from ...