November 10, 2011 at 19:03Subtleties when working with a foreign customer
In a neighboring topic, they asked to talk about the nuances of working with foreign clients for IP / LLC. For individuals, working with non-residents is no different from working with residents.
This is more likely not even an article, but a note / memo, but maybe someone will be at least a little useful.
Suppose that you have completed the registration of IP / LLC and opened a ruble current account.
In order to work with currency, you need to open another bank account - currency. It's simple.
When you open a foreign currency account, an additional technical transit account will be created for you. His details and must be reported to the customer.
Here we meet a potential jamb number of times: as in the case of the ruble account, you need to notify the tax in a weekly period (fine - 5000 rubles [1]). Then, do not forget to notify your PFR branch within the same time period, otherwise, again, a fine, but already less than 2000. If you are registered with the FSS, you must not forget them as well, everything is the same as with the PFR. [2]
LLC needs to notify the FIU and the FSS only if there are employees. An individual entrepreneur is necessarily a PFR, but if there are or were employees, then the FSS.
Some state services “do not rummage” and try to fine if they did not inform about the transit account. It is illegal and easy to decide even in pre-trial order, not to mention the court. It is only necessary to declare a regular account, while a transit account is not necessary.
In principle, everything here is crystal clear, the only thing that causes a slight bewilderment is why to wear these pieces of paper if the bank is also obliged to send information about opening accounts.
When you received the money in your transit account, you must withdraw it from there within 15 days [3], otherwise a fine of 75% -100% of the amount [4]. In general, all fines fall within the same limits up to 100%. So I do not advise you to delay and mow.
Chip number once - the bank is obliged to notify that the money has arrived in your account [5]. However, as far as I know, the bank may limit itself to a notification in the Internet Bank, without a letter. Read your agreement with the bank,% username%.
Here, stone number two awaits - if the customer transferred the money, but did not issue the docks on time, it is best to write a refusal of money, no matter how sad it sounds.
In order to transfer money to your foreign currency account or immediately redeem it to a ruble account, you need only 2 categories of pieces of paper - a certificate of currency transactions and the grounds for conducting a currency transaction.
The only field in the inquiry that raises questions is “Currency transaction type code”. Freelance needs section 20xxx - “From a non-resident to a resident for the provision of services / transfer of information and results of intellectual activity / performance of work.”. The choice between 20050 and 20060, depending on the terms of payment in the contract (less than six months - the first, more - the second).
Now you can move on to the basics.
Since we chose 20050/20060, we need 2 things - a contract and an act of completed work (Protocol of delivery-acceptance of completed works), because both of these codes imply payment after the work is completed, and with the act we prove that everything is ok.
Stone number three - the documents must either be in Russian (no one bothers you to make a contract / act in 2 languages with one signature), or be notarized. Of course for $, and given the fact that the contract rarely fits on 10 pages, it’s still better to worry in advance and choose the first path.
The fourth block - according to the law, if you allow bugs in the certificate, you will receive a fine, 5-50 thousand rubles. But there is also a feature here - the bank is obliged to check all the documents at the stage of receipt, and send them to redo if something is wrong. So if the bank misses your jamb, it will fly in, too, and this will probably warm your soul that not only you have suffered.
After all the docks have been accepted for execution, you can begin the withdrawal procedure from the transit account.
There are 2 ways:
1. An order to buy foreign currency credited to the ruble account of IP / LLC. Immediately at the expense of physical. Faces, for example, cannot be converted. Therefore, this is a two-stage scheme.
2. Internal currency transfer to the ordinary current foreign currency account of IP / LLC. Here, if we want in rubles, we already need to do 3 steps. Transfer from transit to regular, then conversion from foreign currency to ruble. And after that, the conclusion to the account of physical. faces. However, there is a nuance. The CBR wants us to necessarily sell at least part of the amount received [6] (conversion), but the trick is that it says that the minimum percentage is 0. Such things. Therefore, again, there are 2 options - get confused and buy this 0%, or rely on the bank. Some banks write off the sale as a commission. That is, we transfer money to our currency account, and the bank at this time converts its interest into rubles, and counts this as a sale. But it is better to check with the bank in their currency control.
About physical. I said the person, of course, when working as an IP, for withdrawing LLC funds you need much more trouble, but this is not subject to currency control after you have completed all the steps except the last in any of the 2 ways. Well, and, in fact, this is beyond the scope of the article.
It would seem that live and rejoice, but until the exchange control begins to dig your agreement. Most often, you didn’t give up to anyone, the responsible person ran a contract through the eyes, saw that they did not exceed the limit of $ 50,000, checked the information on the certificate, and approved. But if anything, then lawyers will deal with the contract and compare the clauses of the contract with the operations performed. The risk, of course, is not great, but it is better to hedge.
Often in the contract you can find such, for example, the clause:
“8.5. Payment for these services is made within 3 days from the date of signing the deed of acceptance on the basis of the invoice. For each day of delay, interest is charged in the amount of 100,500 percent of the contract amount per day. ”
What does currency control see here? And he sees that you should have received the money on time [act_date; act_date + 3]. What if suddenly the customer went to the hospital and sent you the money in 4 days? Not only get penalties, but also problems from the currency control, which was expecting money from you at that time. Therefore, be extremely careful to follow the dates. It’s easiest to draw a long term, but your interests are already affected here. There is an option to set two dates - when you want to receive money, and when you stop penalties and begin prosecution. Well, that is, like in 3 days I want money, but I’m ready to wait another week with the payment of a penalty, but after a week send me without any options.
By the way, penalties are generally a good thing, so you can show that it is not your fault, but you financially motivated the customer.
And if the customer did not send money at all? Currency control is not important if the contract is not terminated. If terminated, then you need to notify about it, so as not to wait. But if you suddenly forget, then the seams. It’s okay to get a fine of 100% from existing money, but getting the same fine from money that you didn’t send is terrible.
That's all.
A separate item should be the institution of the transaction passport, but this is a couple of screens of text.
Yes, and it is mandatory to start it only when the amount of the contract exceeds $ 50,000 (I do not consider the option with a loan obligation, I think).
PS: in the middle of the article I’m a little tired of substituting pruflinks, please excuse me for this.
1. 118 of the Tax Code and 23.2.1 of the Tax Code
2. Federal Law of 07.24.09 N 212-ФЗ Art. 28.3.1 and Code of Administrative Offenses 15.33.1
3. Instruction of the Central Bank of June 15, 2004 N 117-I and Order of the Central Bank of December 29, 2010 N 2557-U
4. Code of Administrative Offenses 15.25.3
5. Instruction of the Central Bank of March 30, 2004 . N 111-And Art. 3.1
6. Instruction of the Central Bank of March 30, 2004 N 111-I Art. 1
This is more likely not even an article, but a note / memo, but maybe someone will be at least a little useful.
Account Registration
Suppose that you have completed the registration of IP / LLC and opened a ruble current account.
In order to work with currency, you need to open another bank account - currency. It's simple.
When you open a foreign currency account, an additional technical transit account will be created for you. His details and must be reported to the customer.
Here we meet a potential jamb number of times: as in the case of the ruble account, you need to notify the tax in a weekly period (fine - 5000 rubles [1]). Then, do not forget to notify your PFR branch within the same time period, otherwise, again, a fine, but already less than 2000. If you are registered with the FSS, you must not forget them as well, everything is the same as with the PFR. [2]
LLC needs to notify the FIU and the FSS only if there are employees. An individual entrepreneur is necessarily a PFR, but if there are or were employees, then the FSS.
Some state services “do not rummage” and try to fine if they did not inform about the transit account. It is illegal and easy to decide even in pre-trial order, not to mention the court. It is only necessary to declare a regular account, while a transit account is not necessary.
In principle, everything here is crystal clear, the only thing that causes a slight bewilderment is why to wear these pieces of paper if the bank is also obliged to send information about opening accounts.
Justification of money
When you received the money in your transit account, you must withdraw it from there within 15 days [3], otherwise a fine of 75% -100% of the amount [4]. In general, all fines fall within the same limits up to 100%. So I do not advise you to delay and mow.
Chip number once - the bank is obliged to notify that the money has arrived in your account [5]. However, as far as I know, the bank may limit itself to a notification in the Internet Bank, without a letter. Read your agreement with the bank,% username%.
Here, stone number two awaits - if the customer transferred the money, but did not issue the docks on time, it is best to write a refusal of money, no matter how sad it sounds.
In order to transfer money to your foreign currency account or immediately redeem it to a ruble account, you need only 2 categories of pieces of paper - a certificate of currency transactions and the grounds for conducting a currency transaction.
The only field in the inquiry that raises questions is “Currency transaction type code”. Freelance needs section 20xxx - “From a non-resident to a resident for the provision of services / transfer of information and results of intellectual activity / performance of work.”. The choice between 20050 and 20060, depending on the terms of payment in the contract (less than six months - the first, more - the second).
Now you can move on to the basics.
Since we chose 20050/20060, we need 2 things - a contract and an act of completed work (Protocol of delivery-acceptance of completed works), because both of these codes imply payment after the work is completed, and with the act we prove that everything is ok.
Stone number three - the documents must either be in Russian (no one bothers you to make a contract / act in 2 languages with one signature), or be notarized. Of course for $, and given the fact that the contract rarely fits on 10 pages, it’s still better to worry in advance and choose the first path.
The fourth block - according to the law, if you allow bugs in the certificate, you will receive a fine, 5-50 thousand rubles. But there is also a feature here - the bank is obliged to check all the documents at the stage of receipt, and send them to redo if something is wrong. So if the bank misses your jamb, it will fly in, too, and this will probably warm your soul that not only you have suffered.
Receiving the money
After all the docks have been accepted for execution, you can begin the withdrawal procedure from the transit account.
There are 2 ways:
1. An order to buy foreign currency credited to the ruble account of IP / LLC. Immediately at the expense of physical. Faces, for example, cannot be converted. Therefore, this is a two-stage scheme.
2. Internal currency transfer to the ordinary current foreign currency account of IP / LLC. Here, if we want in rubles, we already need to do 3 steps. Transfer from transit to regular, then conversion from foreign currency to ruble. And after that, the conclusion to the account of physical. faces. However, there is a nuance. The CBR wants us to necessarily sell at least part of the amount received [6] (conversion), but the trick is that it says that the minimum percentage is 0. Such things. Therefore, again, there are 2 options - get confused and buy this 0%, or rely on the bank. Some banks write off the sale as a commission. That is, we transfer money to our currency account, and the bank at this time converts its interest into rubles, and counts this as a sale. But it is better to check with the bank in their currency control.
About physical. I said the person, of course, when working as an IP, for withdrawing LLC funds you need much more trouble, but this is not subject to currency control after you have completed all the steps except the last in any of the 2 ways. Well, and, in fact, this is beyond the scope of the article.
What to fear after receiving
It would seem that live and rejoice, but until the exchange control begins to dig your agreement. Most often, you didn’t give up to anyone, the responsible person ran a contract through the eyes, saw that they did not exceed the limit of $ 50,000, checked the information on the certificate, and approved. But if anything, then lawyers will deal with the contract and compare the clauses of the contract with the operations performed. The risk, of course, is not great, but it is better to hedge.
Often in the contract you can find such, for example, the clause:
“8.5. Payment for these services is made within 3 days from the date of signing the deed of acceptance on the basis of the invoice. For each day of delay, interest is charged in the amount of 100,500 percent of the contract amount per day. ”
What does currency control see here? And he sees that you should have received the money on time [act_date; act_date + 3]. What if suddenly the customer went to the hospital and sent you the money in 4 days? Not only get penalties, but also problems from the currency control, which was expecting money from you at that time. Therefore, be extremely careful to follow the dates. It’s easiest to draw a long term, but your interests are already affected here. There is an option to set two dates - when you want to receive money, and when you stop penalties and begin prosecution. Well, that is, like in 3 days I want money, but I’m ready to wait another week with the payment of a penalty, but after a week send me without any options.
By the way, penalties are generally a good thing, so you can show that it is not your fault, but you financially motivated the customer.
And if the customer did not send money at all? Currency control is not important if the contract is not terminated. If terminated, then you need to notify about it, so as not to wait. But if you suddenly forget, then the seams. It’s okay to get a fine of 100% from existing money, but getting the same fine from money that you didn’t send is terrible.
That's all.
A separate item should be the institution of the transaction passport, but this is a couple of screens of text.
Yes, and it is mandatory to start it only when the amount of the contract exceeds $ 50,000 (I do not consider the option with a loan obligation, I think).
PS: in the middle of the article I’m a little tired of substituting pruflinks, please excuse me for this.
Notes
1. 118 of the Tax Code and 23.2.1 of the Tax Code
2. Federal Law of 07.24.09 N 212-ФЗ Art. 28.3.1 and Code of Administrative Offenses 15.33.1
3. Instruction of the Central Bank of June 15, 2004 N 117-I and Order of the Central Bank of December 29, 2010 N 2557-U
4. Code of Administrative Offenses 15.25.3
5. Instruction of the Central Bank of March 30, 2004 . N 111-And Art. 3.1
6. Instruction of the Central Bank of March 30, 2004 N 111-I Art. 1