I was here already a couple of people asked about the withdrawal of Adsense and Webmoney on PI accountso I decided to write a short note. Naturally, she does not claim the truth, because the information was collected on the forums, because in the laws I do not understand much. First of all, I was interested in the experience of people who have already passed through this and the opinion of accountants. Actually, here it will be voiced.
The content of the article
- 1 How to legally withdraw Adsense to the PI account and pay taxes?
- 2 How to legally withdraw Webmoney to the PI account and pay tax
- 3 Money receipts from abroad
How to legally withdraw Adsense to the PI account and pay taxes?
After Google Adsense added the opportunitythe withdrawal of earnings on the currency account (including the account of the PI), another method of relative legal withdrawal has appeared. You need to have a foreign currency account of the PI and get everything on it, I have already done so. After the total earned amount of $ 50,000 will need to issue a passport transaction. The contract offer from Adsense Bank is accepted. Details in the post about Adsense withdrawal to the currency account.
In my opinion, there are several banks where it is fairly easy to receive foreign exchange earnings, and where tariffs are minimal. I had accounts in different banks and have something to compare.
100% legal in rubles
I answer, 100% no way. Make it completely legal and so that everything can not be exactly according to the law. And then there are the nuances, now I will explain.
The fact is that the contract-offer you have concluded withGoogle, as with an individual, and the contract with Rapida, too, with the physical person. Therefore, if you want to withdraw money as a PI and pay 6% of income, then you can get on an attempt to reduce the taxable base. If we deduce how a person with payment of 13% is phys, then we get into illegal business, because advertising on the site is considered tax business. Yes, someone on the forums claims that this is not the case, and equates the earnings from the site to the earnings from renting an apartment, where it is not necessary register PI, they say, this is not entrepreneurship. But in my opinion, if the housing problem is obvious (it is possible and so, and so, both ways are legitimate), then the earnings on the site are entrepreneurship. Moreover, I saw a letter from the Ministry of Finance, where it was said that it was, after all, an entrepreneurial activity. They didn’t write out quite straightforwardly, but there is a reason why this question causes so much controversy.
The fact is that the legislation is still raw. On the one hand, they took up the payment systems, the freelancing sphere, but in fact, if you even want to be white and fluffy, you still have to get to the bottom, because the law is not ready for this sphere. I really liked the comment on the forum, I quote:
If you do not accept any line of accounting,you can endlessly philosophize and not see the main thing: there are many unresolved issues in this topic, they cannot be settled, perhaps they will never be settled, but all this does not mean that we should not act in any way, following at least some then logic. How to act - you are advised. They explained that no matter how you go, there will be additional charges, penalties, and fines on the results of the test, which is not fatal. If you disagree - dispute (without lengthy explanations, without submitting unnecessary unsolicited documents, because no one knows how it is correct), if you agree, pay.
In general, ideally, Google itself must paytaxes, as it happens in other countries, the user does not need to do anything extra. But whether it will happen with us is unknown. Yes, I almost forgot, there is still such a muddy moment, that Google is a foreign company, and IE can get on the currency control. Although, again, I get money from Rapida, but not from Google, and I get it in rubles, that is, someone already exercised currency control before me ...
What to do? 5 ways
- Withdraw from the Rapida to the current account of the company, pay 6% of the income (if you have 6% of the simplified tax system). Many are considered the most working and safe way.
- Similarly, withdraw from Rapida, but to the personal account of an individual and pay 13% once a year and submit a 3-NDFL declaration.
- Withdraw from Google Adsense directly to your dollar account physical person and pay 13% with the filing of the declaration.
- Withdraw from Google Adsense directly to your IP dollar account and pay 6% (on the simplified tax system). As soon as this method became available, I switched to it, and wrote about it in a post. Google Adsense - withdrawal of funds to a currency account.
- Do not pay anything and display in black.
The last way I do not consider now, I wrote my opinion about it in the article Comparing withdrawals in various ways. But if you do not want to bother and your income comes most often from all WebMoney, then your output is Epaymants, of course.
Pros and cons of other methods, I think, and soare clear. In one case, you do not need to register anything, keep records, but you have to pay 13%. In the other - first zamorochitsya with the registration of the IP, learn about primary documentation, but then only 6% of income. True, there may still be fixed fees, but at a certain income they are not noticeable at all. But in both cases there will be a violation of the law during inspections, which are said to be very rare.
I chose PI and 6%, firstly, because I myselfI consider my business entrepreneurial, and secondly, I want to pay 6%. I had to spend some amount of time, sort it out, set up, and that’s it, now everything works almost without my participation. But, probably, if I had only income with Adsense and nothing more, then maybe I would have remained a physical person. People in the forums, as well as my friends and acquaintances, do what they like. Opinions of accountants also differ, in the same My Business advised to withdraw as a physical person.
Here is another good comment from the forum regarding all these methods. I quote:
1) Pay 13% personal income tax. In this case, everything is simple. I receive payments through rapid bidders to my personal bank account using a template. In the case of payments to individuals through Rapida, you do not fall under currency control. Everything is also simple with the bank - these transfers are a transfer of personal funds, i.e. to myself. Once a year I fill out a tax return (through the program from the tax site) in the form 3-NDFL. There is a nuance: I fill in sheet A, not B, because these revenues are income from sources in the Russian Federation, despite the fact that the source of payments is a foreign company. I attach a table to the declaration with the calculation of income from dollars to rubles at the rate of the Central Bank on the day the income is received (source income is taxed in dollars, according to Google reports). I also enclose a printout of Google income statements and a Rapida certificate (they send emails on request). All this business I send by paper mail. No tax interest showed.
The risk in this variant is suspicion ofbusiness activities without registration. In this case, IMHO is hard to prove, because Google’s entrepreneur’s activities themselves aren’t an activity; you need to prove the consistency and scale of your activity in riveting websites to generate income, which in a virtual environment, taking into account foreign jurisdictions, is in most cases very difficult.
2) To receive income as an IP on the IP account anddeclare as ip. I think this option is not entirely correct, because in this case, the PI is subject to currency control (the source of payment is a foreign company, and rubles or dollars is not important), Rapida in this regard does not work with the PI, and settlements between the PI and legal entities through Rapida are not allowed. And in fact, these transfers from Rapida to the bank are transfers to yourself (from you as a physical person to you as an IP). And the contracts with Google and Rapid on your behalf are a physical person. But ... apparently, such transfers are not suspicious, because to the account of IP go rubles from the Russian legal entity (Rapida), and to go deep into the essence no one needs and is not interested. In general, this option is considered working and low risk.
3,4) Receive either as a physicist or as an IE directlyfrom google dollars to a currency account. In both of these cases, you are under currency control. And if the cumulative amount exceeds $ 50,000, then under the passport of the transaction. I do not like this option due to the lack of paper documents and huge fines for the slightest shoal. There may be problems in issuing a passport transaction. It is a new thing, how everything will turn out is not yet known.
How is Adsense withdrawn to the PI account and tax payment (Rapida)?
In principle, everything is the same as for individuals:
- We register in Rapid and confirm our data (for example, by payment by mail) in order to receive personalized status.
- In Rapid, a template with the details of the current account of the IP is created. In the note we indicate “Adsense program income. Payment through NPO Rapida Payer LLC Google. NDS is not appearing."
- The template number is filled in the billing data of the Adsense account when choosing Rapid payments.
- We sit and wait for the money to fall into the bank account. Next, transfer them to the physical person account.
- We bring in the income. It is done automatically in My Case, my bank is integrated with my account.
- At the end of the year we request an extract from Rapida on the movement of funds. It will be the primary document confirming your income.
- Once a quarter and for the year, we pay income tax of 6%.
How to legally withdraw Webmoney to the PI account and pay tax
Here the situation is somewhat easier and clearer, but still there are a lot of unclear points. I personally decided almost not to use Webmoney, because all transfers go to me from affiliate immediately to PI account. And in a good way, you need to open a separate wallet for individual entrepreneurs (well, or the current one will change its identity).
The main ambiguity is whatincome: money that came to the WMR wallet or the amount withdrawn on the account IP? The difference is in how you will record this in the KUDIR (date and amount), which IPs are required to maintain in the simplified tax system 6%. Accordingly, the people do both. Accountants in My Business advised to record exactly the arrival of money on the WMR wallet itself, so they say more correctly. What does it threaten with? I'll tell you now.
Write income to WMR, as income
Any income must be confirmed. If the money came from a private person, then ideally, I should issue him an act of work performed (or an act of services rendered), and he should sign it (physically). So no one will not do it, well, who needs it in freelancing something! Yes, as an option, I can send the drawn-up act by Russian post by registered mail, and in my offer contract (with which my private client should get acquainted before ordering the service) state that, they say, if the act is not sent back to me with the signature, it is considered signed, and the services are properly rendered.
In general, this is a complex scheme in our realities. Although, logically, you can then withdraw money to the physical person’s account, which is somewhat simpler than to the current account through the Guarantee Agency (AG). It is worth considering that in this case the tax is paid on the entire declared amount, while it will be credited to you, minus the commission.
We write down the income at a conclusion on r / with SP
It's easier and harder at the same time. We calmly receive money for WMR, accumulate the amount, and then withdraw it through the AG. It is possible in other ways, but it is through them that the legal conclusion of the contract is made. Yes, yes, you first need to conclude an agreement with them, as the PI, perform a series of actions (details here), after which you will be able to write the data of your current account in the account details. IMHO, they are too complicated procedure invented.
Supporting documents are also provided by the AG,that is, everything is covered. Actually, therefore, the people most often use this scheme. Given that Webmoney is not at all quite money, and that it is impossible to track them. However, by law, you must record income on the date of receipt, that is, at the time of receipt of money for WMR. There are still some misunderstandings with the “sale of securities,” which Webmoney is positioned with, and which are themselves taxed. AG gives an explanation of this, can be found here. But some people, including accountants, believe that this is not entirely true.
Withdrawal through Robokassa
The third way is to get money throughintermediary. This is especially true if you are paid by Webmoney organizations, that is, legal entities. Because you as an individual entrepreneur do not have the right to receive money for an electronic wallet from legal entities directly. However, it is convenient and with individuals.
How it works? First, you enter into an agreement with Robokassa, there are other intermediaries, these are simply more well-known and have connected a lot of payment options (electronic money, cards, euroset, terminals). Next, install the script on your site, take the money there. In principle, convenient for you and the client. Whether he wants to order a website, or pay for a consultation, here, please, and not only by webmans, he can do it. Robokassa will then transfer this money to your bank account and issue primary documents, that is, you don’t even need your webmoney wallet. Everything is super, but there is a catch - the commission for each operation is 5%. This is a bit too much!
What are the options for legal withdrawal Webmoney
- We write down the income as receipt on WMR purse and we deduce then into the account of the natural person Of the minuses - it is difficult to issue and sign acts, not the fact that the tax will not stick to the conclusion on l / s.
- Write income as WMR purseand then output to the current account of IP through AG. Of the minuses - it is difficult to issue and sign acts, there may be confusion (both for you and the tax authority) with the fact that one date of receipt is indicated in the CUDIR, and another in the bank statement of the bank account. Moreover, ideally, also make an extract of the history of payments in Webmoney for the heap.
- We declare only the income that is displayed throughAG to current account. It is good that you can forget about signing acts. It is difficult only to go through all the procedures at the beginning, but then everything will be almost automatic. Well, it is not clear how the tax authorities will react to the fact that the income in fact comes earlier much more than is derived. Plus, suddenly, you do not withdraw all the money, but spend some of it inside the system.
- Receiving money through an intermediary in the form of Robokassa. Convenient to all, but do not want to lose the extra interest on earnings.
The most correct way is the 2nd, but it is the mostcomplicated on all counts. Therefore, if I needed it, then I would choose either the 3rd, because in fact, people do so and have no problems with the tax, or the 4th. The latter is especially good if you sell something straight on the site.
Money receipts from abroad
At the moment in the Russian Federation is a very difficult situation withforeign affiliate programs that pay from abroad, and even in dollars or euros. You need transaction passports and currency control, plus contracts that justify your income. I did not really understand this topic, I just have almost no such income. There were one-time payments from Agoda.ru, Roomguru, Booking.com, but they were few and long. And now you can also withdraw to PayPal, although this does not quite solve the issue. Here is a good post on Habré about working with foreign customers and receipts from abroad.
P.S. If you have questions, ask. If you make a mistake in something, correct. The topic is controversial, and there is a lot of ambiguity ...
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