Is it possible to work online IE patent?

I would like to clarify a very important point.
The law on patent system of taxation said that for each region of the Russian Federation, which conducted the activities of IP needs its own patent.

But there was nothing said about this case:

The contractor provides services to the client by means of the Internet. The contractor conducts work in your region and the client in turn

1) is located in another region of the Russian Federation. Following the letter of the law like you have to buy every time a patent for every client from a new region, as the payment is not from the patent. So?
2) is located outside of the Russian Federation and is not a resident. The law about working through the patent unless explicitly denied to work with such clients. Or am I mistaken?

Those in the know, please clarify these points.
6 answers
July 9th 19 at 11:28
Solution
I believe that you can, clearly the law is not prohibited.
The conditions of application of the patent:

1. The activity falls under the patent.
2. This system is installed melasniemi legislative acts and applies to your region
3. You carry out specified activities on the territory of your region.
4. The average number of employees employed in the activity subject to the USN based on the patent should not exceed 5 people, including the individual entrepreneur.

Here is a man asking the same question
forum.klerk.ru/showthread.php?t=568520
and he said the following:
But the network is generally a lot of nonsense you write. If You have a transient type of activity is the trade (linked to a specific object), then the patent You buy at their place of residence. And can work even in Antarctica. Still no one knows where you really work. And the tax does not conduct search activities for search of the SP, went across the planet, it is unnecessarily.


Update from 03.06.2016
Received an official response from the tax. Can.

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this man was me) and it turns out opinions differ. the clerk to write one, then another - carlie commented on July 9th 19 at 11:31
Waiting for an official response tax. The query I wrote, in a month I hope the answer will come. The difference with the USN for three years and coming up to a million, plus penalties and interest - will be very unpleasant. - tyrese_Runolfsson commented on July 9th 19 at 11:34
what you need. there was no more hope except for official answers. will wait - carlie commented on July 9th 19 at 11:37
by the way what is was about the text of the appeal? - carlie commented on July 9th 19 at 11:40
something like this: Hello!
I am an individual entrepreneur, engaged in the provision of services for development of computer programs and databases.
This year I switched to the patent system of taxation (service code 62 70 01, the territory of the Tomsk region).
The nature of remote services via the Internet, to the contract with the customer-non-resident (USA).
1) do I have the Right to use PSN for revenues under this contract?
Physical location of service (my work place) is located at the address registration.
2) Should I include the income from the sale of foreign exchange earnings (difference between the selling rate and the rate of the Central Bank of the Russian Federation) on PSN or is it the STS?
Thank you! - tyrese_Runolfsson commented on July 9th 19 at 11:43
great. only the currency will have to submit a Declaration that deprives the patent meaning, namely getting rid of paperwork in the form of tax returns - carlie commented on July 9th 19 at 11:46
: For me the main thing - the reduction of taxes on the order. - tyrese_Runolfsson commented on July 9th 19 at 11:49
How can relate the tax offer from upwork with patent "development of programs and databases for computer".
In the offer, in my opinion, no word about it. - Damion.Upt commented on July 9th 19 at 11:52
: I don't think this will be a problem. In Confirmation Of Services that I sign in through tech support is a phrase "Kind of work performed - software development". Upwork okay with that too, because I'm only in this group work. Although I think they are ready to put an electronic signature on anything. - tyrese_Runolfsson commented on July 9th 19 at 11:55
judging by the response by the customer can be legal or physical person outside of the subject of the Russian Federation? - Donald_Colli commented on July 9th 19 at 11:58
Tell me, do I have to have agreements with the patent? Or you can just work and get money on WebMoney from individuals, with them you do not sign a contract? - Sid_Sanford5 commented on July 9th 19 at 12:01
: with physical persons it is better to conclude the contract offer. To place on your website - this will be a contract. For a patent anyway need the book of accounting of incomes and expenses, and there should be something to include in the box the date and number of the primary document. And I understand the tax audit, these documents will need to provide. - tyrese_Runolfsson commented on July 9th 19 at 12:04
: okay, thank you. - Sid_Sanford5 commented on July 9th 19 at 12:07
To get a grasp here is that if you get in the currency, you need to pass the Declaration is the why? And, who knows, is it possible to renew the patent by paying for it remotely or you need to go to tax every December? - Sid_Sanford5 commented on July 9th 19 at 12:10
: the Declaration of the simplified tax system if there is a positive exchange difference between the rate of sales and rate. These revenues can't put in the patent unfortunately.
Remotely possible, this year filed a complaint with Phuket. Download Taxpayer LE, make a statement through My Business or LK in the tax sign KSK EP and send.
But there is a nuance - it is necessary to take personally, and in December :-) Or it is necessary to leave a power of attorney for someone to take. Or somehow agree to send in the mail - not mastered this quest. Much swear if time does not pick up. - tyrese_Runolfsson commented on July 9th 19 at 12:13
For example, if income I will translate in-game currency and I do not take it to the banks - why should I then to make this money? You can write about earnings in the book of income and expenses in roubles and who will check how much I actually earned, because the financial of documents on receipt of funds in this case will be no. If the output in a Russian Bank, it is clear, then you can calculate and check, and if wmz or offshore card, then who will check? - Sid_Sanford5 commented on July 9th 19 at 12:16
In the end, someone is already working on the scheme with the patent? How to solve the problem of accounting exchange rate difference in the Declaration? What if you have 2 tax systems will have to pay social fears again or not? - nikita.Stracke commented on July 9th 19 at 12:19
: I work for the second year. No problem, the services like my business know how to consider and very easy to find. Over the year plus I had it three times. Accordingly, it is necessary to submit the Declaration of the simplified tax system. Social security is paid once from the USN they can be subtracted and STS, respectively, are not to pay taxes on the exchange difference will a penny. - tyrese_Runolfsson commented on July 9th 19 at 12:22
: when You have a routine tax inspection is expected? :) - trevion92 commented on July 9th 19 at 12:25
: On the website of the tax has information about scheduled inspections. I still after a year I understand, but look at their reports for 2016ый and see that only check major organizations and lots more shops IE. - tyrese_Runolfsson commented on July 9th 19 at 12:28
: like every three years are required to verify all - trevion92 commented on July 9th 19 at 12:31
: They say to go for a patent you need something to close individual entrepreneurs and complete the full assessments. Can you confirm or deny this statement? - trevion92 commented on July 9th 19 at 12:34
Briefly - nonsense.
In greater detail: apply for a patent within 10 days prior to its validity and apply the patent. In the period that is not included in the term of the patent (if not from the beginning of the year) - used in the system of taxation which opened IE. For example, I opened to the USN.
To income that do not relate to the activities of the patent also use STS or the overall system.
In the period up to 1 April of the following year report on the USN or the overall system if necessary. ACCORDING to the patent are not accountable but are CODER and retain a primary.
When a tax audit report and the patent and USN/total system. - tyrese_Runolfsson commented on July 9th 19 at 12:37
No problem, the services like my business know how to consider and very easy to find. Over the year plus I had it three times. Accordingly, it is necessary to submit the Declaration of the simplified tax system.

i.e. 3 times per year due to currency fluctuations by the time of the transition and conversion to your current account rate was more than CB and you these Delta then at the end of the year indicated in the Declaration of the simplified tax system? My business itself generates such a Declaration, i.e. it important to integrate with the Bank in which are maintained a Bank account - and then she would take to generate? - ryann92 commented on July 9th 19 at 12:40
: and another question - VAT if you place it as in my case, too? this is about the sensational "tax on Google" How to pay VAT when working with Upwork?

Thanks in advance for your answers! - ryann92 commented on July 9th 19 at 12:43
I don't want to advertise My Business because they have enough different stocks. Further, nothing automatically from the Bank is not formed in a certain way it is necessary to document that all was well. Namely, it creates the receipt in dollars in a dollar account, the exchange rate is automatically calculated tax base - and you can post to the USN/patent, then you need to create shrinkage - purchase/sale of foreign currency, then the proceeds from sale. When you enter a write-off for sale of foreign currency, there is a field to enter the selling rate - and if it is above the rate that is automatically populated field for profit for USN.
The process is quite cumbersome and a lot of manual actions. Like in the Elbe all the same but easier implemented.
About VAT - I'm not in any way make out, waiting for new documents from the Upwork. At the moment I do not think their Commission to their tax base, they are for me the customer and I point out IN the code 20200. - tyrese_Runolfsson commented on July 9th 19 at 12:46
Hi all, one more clarification about the patent: "an Individual entrepreneur may, within the scope of the patent to provide services to foreign clients and clients from other regions of the Russian Federation remotely, via the Internet, provided that the service contract will be concluded for the territory of the subject of the Russian Federation, specified in the patent." focuses on the fact that you have the right to work with a foreign agent and work through the Internet, BUT only if the contract was concluded in the subject where you acquired the patent. In our case as the place of conclusion of the agreement at issue. Experts Elbe strange way reacted to first hearing about the General scheme of the patent said that everything is OK, and when I threw that phrase, once said that truth is impossible it seems the patent to use, advised official request to make to the tax. I wonder if the CoS and agreement to add information about your place of residence? - nikita.Stracke commented on July 9th 19 at 12:49
in accordance with article 444 of the civil code, if the contract does not specify the place of detention (and in the offer upwork not specified), the contract shall be concluded at the seat of the legal person which sent the offer, i.e., at the location of the upwork.

it turns out that the patent upwork to work. but the familiar economist said on its website to post its offer and present it to the IRS. then the place of contract will be the region of the patent.

but this offer will need to show currency control and not the fact that it is a ride. plus the offer still need to write the finished discs on the Internet are not met. - Reginald commented on July 9th 19 at 12:52
July 9th 19 at 11:30
There are updates on this issue ? Somebody closed the year on PSN with foreign customers ?
July 9th 19 at 11:32
Send a formal request to his tax (letter).
Get a couple of months the official answer.

For me as a patent is only local work.
As the price of patents is different in different regions.

And foreign economic activity in General, under a patent to get it, IMHO.
a response is received from the tax authorities, can - carlie commented on July 9th 19 at 11:35
: Could you upload the scan of the answer tax? - tyrese_Runolfsson commented on July 9th 19 at 11:38
July 9th 19 at 11:34
I'm not a lawyer and not a tax, but https://www.nalog.ru/rn77/taxation/taxes/patent/ there is a clear list of the types of business activities which fall under the patent.
What You plan to offer via the Internet?? ;-)
The provision of services (performance of works) on development of computer programs and databases (software and information products computing machinery), their adaptation and modification - carlie commented on July 9th 19 at 11:37
such activity does not fall under the patent - tyrese_Runolfsson commented on July 9th 19 at 11:40
it is strange that the consultants with legal clubs a different view - carlie commented on July 9th 19 at 11:43
: Indeed, this new paragraph was not aware, sorry. Personally, I think that the work will be performed at the place of registration of IP, and they say that the aforesaid unconsolidate? - carlie commented on July 9th 19 at 11:46
rasnaca opinions. someone says that it is enough to work in the region of purchase of a patent. And someone said that when they receive payments on a R/s with other regions this is beyond the scope of the purchased patent and can count such payments as the BASIS - tyrese_Runolfsson commented on July 9th 19 at 11:49
July 9th 19 at 11:36
the patent involves local work
well and appropriately can not be used for foreign customers.
a response is received from the tax authorities, can - carlie commented on July 9th 19 at 11:39
July 9th 19 at 11:38
In the Patent no, it sets forth the grounds of action. On imputed income and often the amount of tax Patent and UTII comparable.
a response is received from the tax authorities, can - carlie commented on July 9th 19 at 11:41

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