A couple of people have already asked me about the withdrawal of Adsense and Webmoney to settlement account of individual entrepreneur, so I decided to write a short note. Naturally, it does not pretend to be true, because the information was collected on forums, because in the laws I understand little. First of all, I was interested in the experience of people who have already gone through this and the opinion of accountants. Actually, here I will voice it.
The content of the article
- one How to legally withdraw Adsense to an individual entrepreneur and pay taxes?
- 2 How to legally withdraw Webmoney to an individual entrepreneur account and pay tax
- 3 Receipts of money from abroad
How to legally withdraw Adsense to an individual entrepreneur and pay taxes?
After Google Adsense added the ability to withdraw earnings to a foreign currency account (including an individual entrepreneur account), another method of relative legal withdrawal appeared. You need to open a foreign exchange account for an individual entrepreneur and receive everything on it, I have already done this. After the total earned amount of $ 50,000, you will need to issue a passport of the transaction. The bank accepts the Offer Agreement from Adsense. Details in the post about withdrawing Adsense to a foreign currency account.
In my opinion, there are several banks where it is quite easy to receive foreign exchange earnings, and where the tariffs are minimal. I had accounts in different banks and have something to compare.
100% legal in rubles
The answer is 100% nothing. To do it completely legally and so that everything is impossible according to the law. And then there are the nuances, I'll explain now.
The fact is that you have entered into an offer agreement with Google, as with an individual, and an agreement with Rapida is also with an individual. Therefore, if you want to withdraw money as an individual entrepreneur and pay 6% of income, then you can get caught up in an attempt to reduce the taxable base. If we deduce it as an individual with payment of 13%, then we find ourselves in illegal business, because advertising on the site is considered a tax-related business. Yes, someone on the forums claims that this is not so, and equates earnings from the site to earnings from renting an apartment, where it is not necessary register an individual entrepreneur, they say, this is not entrepreneurship. But in my opinion, if the housing issue is obvious (it is possible and so, and so, both methods are legal), then making money on the site is entrepreneurship. Moreover, I saw a letter from the Ministry of Finance, where it was said that this is after all an entrepreneurial activity. Not entirely straightforward, they clearly wrote, but there is a reason why this issue causes so much controversy..
The fact is that the legislation is still damp. On the one hand, they took up payment systems, the field of freelancing, but in fact, even if you want to be white and fluffy, you still have something to get to the bottom of, because the law is not ready for this area. I really liked the comment on the forum, I quote:
If you do not accept any line of accounting behavior, you can philosophize endlessly and not see the main thing: there are many unresolved issues in this topic, it is not in your power to settle them, they may never be settled, but all this does not mean that there is no need for any then act in a way, following at least some logic. How to proceed - you were advised. They explained that no matter which way you go, there will be additional charges, penalties, and fines based on the results of the audit, that this is not fatal. If you disagree, challenge (without lengthy explanations, without submitting unnecessary documents requested, for «how is it right» - no one knows), if you agree - pay.
In general, ideally, Google itself should pay taxes, as it happens in other countries, the user does not need to do anything else. But whether this will happen with us is unknown. Yes, I almost forgot, there is still such a murky moment that Google is a foreign company, and an individual entrepreneur can get into currency control. Although, again, I get money from Rapida, and not from Google, and I get it in rubles, that is, someone has already carried out currency control before me ...
What to do? 5 ways
- Withdraw individual entrepreneurs from Rapida to the current account, pay 6% of the income (if you have 6% STS). Considered by many to be the most working and safest way.
- In the same way, 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 of an individual and pay 13% with the filing of a declaration.
- Withdraw from Google Adsense directly to your IP account in dollars and pay 6% (on the simplified tax system). As soon as this method became available, I switched to it, which I wrote about in a post Google Adsense - withdrawing funds to a foreign currency account.
- Pay nothing and withdraw black.
I am not considering the last method now, I wrote my opinion about it in the article Comparison of withdrawals in different ways. But if you do not want to bother and your income most often comes from all sorts of WebMoney, then your outlet Epaymants, of course.
The pros and cons of other methods, I think, are already clear. In one case, you do not need to register anything, keep documentation, but you will have to pay 13%. In another, first to get confused with the registration of an individual entrepreneur, to find out about primary documentation, but then only 6% of the income. True, there may still be fixed contributions, 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, as they say, are very rare..
I chose an individual entrepreneur and 6%, firstly, because I myself consider my activity to be entrepreneurial, and secondly, I want to pay 6%. I had to spend a certain amount of time, figure it out, set it up, and that's it, now everything works almost without my participation. But, probably, if I had only income from Adsense and nothing else, then maybe I would have remained an individual. People on the forums, as well as my friends-acquaintances, do how. The opinions of accountants also differ, in the same My Case they advised to withdraw as an individual.
Here's another good comment from the forum regarding all of these methods. I quote:
1) Pay 13% of personal income tax. In this case, everything is simple. I receive payments through rapid flow to my personal bank account according to a template. If an individual receives payments through Rapida, you do not fall under currency control. With the bank, everything is also simple - these transfers are transfers of personal funds, i.e. to myself. Once a year I fill out a tax return (through the program from the tax website) in the form of 3-NDFL. There is a nuance: I fill out sheet A, not B, because these revenues are revenues from sources in the Russian Federation, despite the fact that the source of payments is a foreign company. I attach a table with the calculation of income from dollars to rubles at the rate of the Central Bank on the day of receipt of income (tax is imposed on the initial income - dollars, according to Google reports). I am also attaching printouts of statements about Google's income and a statement from Rapida (they send help by email upon request). I send the whole thing by paper mail. The tax authorities showed no interest.
The risk in this scenario is suspicion of entrepreneurial activity without registration. In this case, IMHO is difficult to prove, tk. the relationship with Google itself is not an entrepreneurial activity, you need to prove the consistency and scale of your activities in riveting sites in order to generate income, which in a virtual environment, taking into account foreign jurisdictions, in most cases is very difficult.
2) Receive income as an individual entrepreneur to an individual entrepreneur account and declare it as an individual entrepreneur. I think this option is not entirely correct, because in this case, the individual entrepreneur falls under currency control (the source of payments is a foreign company, and rubles or dollars is not important), in this regard, Rapida does not work with the individual entrepreneur, and payments between individual entrepreneurs 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 an individual to you as an individual entrepreneur). Yes, and you have agreements with Google and Rapida on behalf of an individual. But ... outwardly, such transfers do not cause suspicion, since rubles from a Russian legal entity (Rapida) go to the account of an individual entrepreneur, and no one needs to delve into the essence and is not interested. In general, I consider this option to be working and low-risk..
3.4) Receive either as a physicist or as an individual entrepreneur directly from Google dollars to a foreign currency account. In both of these cases, you are subject to foreign exchange control. And if the cumulative amount exceeds $ 50,000, then under the transaction passport. I don't like this option due to the lack of paper documents and huge fines for the slightest joint. Problems of registration of the passport of the transaction are possible. It's a new matter, in what way everything will turn out, it is not yet known.
How is Adsense withdrawn to an individual entrepreneur account and tax payment (Rapida)
In principle, everything is the same as for individuals:
- We register in Rapid and confirm our data (for example, through payment by mail) in order to receive a personalized status.
- In Rapid, a template is created with the details of an individual entrepreneur's current account. In the note we indicate «Adsense income. Payment through NPO Rapida LLC Payer Google. NDS is not appearing.»
- Fill in the template number in the billing information of your Adsense account when choosing payments through Rapida.
- We sit and wait for the money to fall into the bank account. Then we transfer them to the account of an individual.
- We enter income into KUDIR. This is done automatically in My Business, 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 at the end of the year, we pay income tax of 6%.
How to legally withdraw Webmoney to an individual entrepreneur account and pay tax
The situation here is somewhat easier and clearer, but there are still many unclear points. I personally decided not to use Webmoney almost, because all transfers go to me from affiliate programs immediately to settlement account of individual entrepreneur. And in an amicable way, you need to open a separate wallet for the individual entrepreneur (well, or the current one will change its affiliation).
The main ambiguity is what income is: the money that came to the WMR wallet or the amount withdrawn to the account of the individual entrepreneur? The difference is how you will write it down in the KUDIR (date and amount), which the individual entrepreneur must keep on the simplified taxation system 6%. Accordingly, the people do both this and that. The accountants in My Business were advised to record exactly the arrival of money to the WMR wallet itself, so they say it is more correct. What is the threat? I'll tell you now.
We record receipts to WMR as income
Any income must be verified. If the money came from a private person, then ideally, I should present him with an act of work performed (or an act of services rendered), and he should sign it (physically). So no one will do it, well, who needs it in freelancing? Yes, as an option, I can send the compiled act by Russian post by registered mail, and in my offer agreement (which my client-private trader should familiarize himself with before ordering the service) write that, they say, if the act is not sent back to me with a signature, then it is considered signed, and the services are rendered properly.
In general, this is a complex scheme in our realities. Although, logically, you can withdraw money later to the account of an individual, which is somewhat easier than to a current account through the Guarantee Agency (AG). It is worth considering that in this case, tax is paid from the entire declared amount, while it will come to your account minus the commission..
We write down the income when withdrawing to the account of the individual entrepreneur
Everything is simpler and more complicated 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 withdrawal under the contract is carried out. Yes, yes, you will first need to conclude an agreement with them as an individual entrepreneur, perform a number of actions (details here), after which you will be able to write the details of your current account in the details for the withdrawal. IMHO, they came up with a too complicated procedure.
The supporting documents are also provided by the AG, that is, everything is covered. Actually, that's why people most often use this scheme. Considering that Webmoney is not really money at all, and it is impossible to track them exactly. However, according to the law, you must record income on the date of receipt, that is, at the time you receive money for WMR. There are still some misunderstandings with «sale of securities», by which Webmoney is positioned, and which themselves are taxed. AG gives explanations on this matter, you can read it here. But some people, including an accountant, believe that this is not quite the case..
Withdrawing money through Robokassa
The third way is to receive money through an intermediary. This is especially true if you are paid by a Webmoney organization, that is, a legal entity. 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 also convenient with individuals..
How it works? First, you conclude an agreement with Robokassa, there are other intermediaries, these are simply better known and have connected a lot of payment options (electronic money, cards, euroset, terminals). Next, install the script on your website, accept the money there. In principle, it is convenient for both you and the client. Whether he wants to order a website or pay for a consultation, here you go, and he can do it not only with webmoney. Robokassa will then transfer this money to your current account and issue primary documents, that is, it is not necessary to even have your own 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 of Webmoney
- We record the income as a receipt to the WMR wallet and then withdraw it to the account of an individual. Of the minuses - it is difficult to exhibit and sign acts, not the fact that the tax authorities will not pick on the conclusion on l / s.
- We record the income as a receipt to the WMR wallet and then withdraw it to the account of the individual entrepreneur through the AG. Of the minuses - it is difficult to issue and sign acts, there may be confusion (both for you and for the tax authorities) with the fact that one date of receipt is indicated in the KUDIR, and another in the bank statement. Moreover, ideally also make an extract of the history of payments in Webmoney for a heap.
- We declare only the income that is withdrawn through the AG to the current account. It's good that you can forget about signing acts. It is only difficult to go through all the procedures at the beginning, but then everything will be almost automatically. Well, it is not clear how the tax authorities will react to the fact that the income actually occurs much earlier than it is withdrawn. Plus, suddenly, you do not withdraw all the money, but spend part of it inside the system.
- Receiving money through an intermediary in the form of Robokassa. Convenient for everyone, but you don't want to lose extra interest on earnings.
The most correct way is the 2nd, but it is also the most difficult in all points. Therefore, if I needed it, then I would choose either the 3rd, because in fact, people deduce this way and have no problems with the tax authorities, or the 4th. The latter is especially good if you sell something directly on the website..
Receipts of money from abroad
At the moment, in the Russian Federation, there is a very difficult situation with foreign affiliate programs that pay from abroad, and even in dollars or euros. You need transaction passports and foreign exchange controls, plus contracts that substantiate your income. I didn't really understand this topic, I just have practically no such income. There were one-time payments from Agoda.ru, Roomguru, Booking.com, but they were few and far between. And now you can still withdraw to PayPal, although this does not completely solve the issue. Here is a good post on Habré about working with foreign customers and receipts from abroad.
P.S. If you have any questions, please ask. If you made a mistake in something, correct it. The topic is controversial, and there are many ambiguities ...