Internet and trust in people. Prepayment, subtleties of implementation

    Hello, Khabrovites!

    RomanPyr pointed out my mistakes, the article was rewritten so as not to be misleading.
    However, disclaimer :
    1. The post may be interesting to those who are thinking about their startup or reading "for general development." He will be about accounting / taxes. It can be extremely boring.
    2. Even a revised article may contain inaccuracies. It reflects my thoughts on the implementation of Escrow service in the Svezet project .


    It would seem that,
    that does not strengthen faith in people as prepayment .

    But prepayment on the Internet has many "pitfalls", namely:


    1. Resource Trust
    2. The legality of monetary transactions from the point of view of the tax service.
    3. And not just tax. The need for licenses.
    4. Other inconveniences for customers in their implementation of escrow.


    Terminology and sample scenario
    The client is the one who orders something and pays in the end for everything.
    An agent is one who buys, brings and receives a reward.

    Customer wants to get Nexus 5 from USA.
    There is an Agent ready to bring it.
    The most obvious solution: the client pays a deposit / prepayment / full payment to us, as the guarantor of the transaction (we believe that we already have trust).
    The agent brings the goods, and the client is gone.
    In this case, the agent has not lost anything, and the client is to blame.


    Details for each item.

    Trust in the resource .
    The very idea of ​​sending money somewhere puts barriers in people's heads.
    And, if the project idea is new and the benefits of it are not immediately obvious, then the “rejection” is practically guaranteed.
    Few (and probably nobody) will send money to the project that has just appeared.

    Payments and taxes. Legality of operations .
    Ok, the project is not new. He has proven himself and is believed in us.
    It would seem that it’s easier: I received the money, held it until fulfillment, transferred the money to the executor (agent).
    Now we are not considering technical implementation, but the state’s controlling bodies will just think about it.

    As soon as the money came to us in an electronic wallet (not even to a current account), according to the law onNPC, this amount can become part of the tax base. Chapter 25 of the Tax Code.

    If we want this not to happen, then these revenues should satisfy the points
    1, 2 and / or 9 of Article 251. Income not taken into account when determining the tax base.
    1) in the form of property, property rights, works or services that are received from other persons in the pre-payment of goods (works, services) by taxpayers determining income and expenses on an accrual basis;
    2) in the form of property, property rights, which are received in the form of a pledge or a deposit as security for obligations;
    and / or
    9) in the form of property (including cash) received by the commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under the commission agreement, agency agreement or other similar agreement, as well as in reimbursement of expenses incurred by the agent, agent and ( or) another attorney for the principal, principal and (or) other principal, if such costs are not to be included in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. The specified income does not include commission, agent or other similar remuneration;


    Thus, I need to build an interaction scheme: Client - I (agent) - traveler (subagent).
    We call it the “all through oneself” scheme .

    If I plan to limit myself to the scheme in which the site is an information platform where clients and agents meet (let's call its scheme “information activity” ).
    That such payments will be interpreted as:

    Clause 8 of Article 250 of the Tax Code of the Russian Federation. Non-operating income.
    8) in the form of gratuitously received property (works, services) or property rights, with the exception of cases specified in Article 251 of this Code.

    Upon receipt of property (works, services), income is assessed free of charge based on market prices, determined taking into account the provisions of Article 105.3 of this Code, but not lower than the residual value determined in accordance with this chapter - for depreciable property and not lower than the cost of production (acquisition) - on other property (work performed, services rendered). Information on prices should be confirmed by the taxpayer - the recipient of property (work, services), documented or by an independent assessment;

    And taxed at least 6% tax.

    In addition, in this scheme (“information activity”) I can pay the client a deposit only in the form of a gift. Up to 4000 rubles per year is not subject to personal income tax. Paid from net income (after tax).
    If I use the income-expense taxation object, then I need reasons for payments (not contradicting the OKVED activity codes), but I can’t come up with them in this scheme.

    Summarizing this point.
    • "Everything through oneself." It seems to solve problems with taxes and payments. But something bothers me, because neither FL nor Avito went this way, maybe I don’t know what? Well, the questions of paragraphs 1 and 4 of this article will not go anywhere.
    • "Information activity." It requires complex schemes involving the “electronic money operator” (see below, “The need for licenses”)


    The need for licenses. .
    I do not have the right to accept such payments for transferring them to other people, since these are functions of the “electronic money operator” from the law on the NPC . So I need a Central Bank license.
    I think that’s why FL uses the electronic money operator - PSKV in its “Safe Deal”.

    Other inconveniences for customers in their implementation of escrow.
    • I can transfer money only to personalized wallets.
      Hidden text
      7.9. When transferring electronic funds, legal entities or individual entrepreneurs may be recipients of funds, as well as payers if the recipient is a natural person using electronic means of payment specified in Part 2 of Article 10 of this Federal Law.

      10.2
      2. In the event that the electronic money operator conducts the identification of a client who is an individual in accordance with Federal Law of August 7, 2001 N 115-ФЗ “On Combating the Legalization (Laundering) of Criminally Obtained Incomes and the Financing of Terrorism”, the electronic means of payment are used by a client - an individual, provided that the balance of electronic funds at any time does not exceed 100 thousand rubles or the amount in foreign currency equivalent to 100 thousand rubles for official Nom rate of the Bank of Russia. The specified electronic means of payment is personified.

    • Service fee.
      It consists of the costs of acquiring, accounting, taxes, return on investment, arbitration.
      Low payment of arbitration is a direct path to its corruption.
      It also explains such a high percentage of FL.

    • Not everyone uses electronic money.
      Especially expat customers.
      And it will be more convenient for the agent who brought something to such a client to receive money in cash. In local currency.


    As a result, the implementation of the most logical version of the "guarantee on the Internet" at the initial stage looks like a controversial event.
    Despite the fact that the outsourcing option with Webmoney escrow is devoid of most of the shortcomings (fame, commission) and allows you not to break the brains of accounting.

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