The advantages of remote work for a foreign customer with receiving payments in foreign currency are obvious, but after the coveted offer, the question of registration arises. For many foreign companies that do not have a representative office in Russia, it is not profitable to register an employee who is in another country in the state due to additional taxation, legal difficulties, etc. It is much more profitable (and for both parties) to interact with the customer as an individual entrepreneur (individual entrepreneur). Below, using my example, I will describe all the steps from opening an IP to withdrawing funds to an individual's account, do not switch.
Step 0. Choice of tax regime
I received an offer to work remotely in an EU country to provide design and maintenance services for computer systems. To legalize our relationship, my choice fell on an individual entrepreneur on the simplified tax system with an income tax of 6%. Why exactly and what are the alternatives? We disassemble the points:
SP. Russia also has such a tax regime as self-employment. It has a lot of advantages, the main one being the incredible simplicity of tax deduction. But there is also a significant drawback: restrictions on income. A self-employed person should receive no more than 2.4 million rubles per year, that is, when converted to “salary” - no more than 200 thousand rubles before taxes per month. This did not suit me, so it was decided to issue an individual entrepreneur.
STS, simplified taxation system. It also has a limit on income, but already up to ~ 200 million rubles, which was more than suitable for me. If it is more, this is a completely different scale and LLC. Why not PSN (patent taxation system) - we will discuss at the end.
Income tax at a fixed standard rate of 6%. There is also a tax on “income minus expenses”, but this is suitable for another type of business, where, for example, there is the purchase of raw materials, rent of premises, etc. Of course, we can say that paying for the Internet and a new laptop are your expenses, but with income tax it is much easier for an IT remote worker to live.
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However, if you choose a patent, you will still need an individual entrepreneur on the simplified tax system, because you cannot open an individual entrepreneur immediately on a patent. First you need to register the simplified tax system, and then acquire a patent. At the same time, a declaration on the simplified taxation system must also be submitted, but when using a patent, it will be zero.
In the guide, I described all the cases that I had to face from the moment of receiving the offer to the cherished transfer of funds to the account. Hope it was helpful, post questions / additions in the comments. Easy registration and fast exchange control for everyone!