Как платить налоги с Google Adsense в России?

Наткнулся на интересную статью за февраль 2013 года в блоге Миллиард секунд. Мне она показалась очень полезной. Вот что пишет автор:

Посетил на днях ФНС на предмет, как правильно платить налоги с доходов от Google Adsense. Объяснил, что это такое и как проходят выплаты (без имен конечно, просто консультация, и кстати оказалось, что я не первый такой). И вот, что мне поведал налоговый работник.

По его словам есть некий негласный порог - 250 тысяч рублей в год. Если ваши "левые" доходы не превышают этот порог, то в налоговой вы никому не интересны в принципе и ни при каких обстоятельствах. Если же цифра "левого" годового дохода больше, то в ФНС заинтересоваться вами могут, если конечно узнают об этом (например кто-то стукнет на вас) и "руки дойдут", хотя это маловероятно.

Если же вы настолько успешный манимейкер, что через ваши руки проходит более 600 тысяч рублей в МЕСЯЦ, то вас автоматом поставят на контроль. Т.е. насколько я понял, до достижения оборота в 600 тысяч рублей в месяц можно относительно спокойно спать, если никто об этом не знает. :) Хотя, по-моему, лучше заплатить налоги и спать еще спокойнее.
А теперь, как платить налоги с Google Adsense?

Тут можно пойти двумя путями:

  1. Платить налоги как юрлицо
  2. Платить налоги как физлицо

Рассмотрим подробнее оба варианта. Но прежде, оговорюсь, чтобы законно платить налоги, нужно сначала вывести виртуальные деньги через такие каналы, где вы можете получить документ на проведенную операцию. Например, при выводе денег через Рапиду и Почту России вы получаете на руки чек (пример можно посмотреть в моем посте). Или же можно выводить деньги через Рапиду на банковский счет, тогда мы можем получить официальную выписку из банка о полученных суммах (как вариант, возможен вывод через Рапиду на Web-money или Яндекс.деньги с привязанными к электронным счетам пластиковыми картами - в этом случае тоже имеем выписку по карточному счету).

Итак:

1а) Вы являетесь учредителем ООО. Директор ООО (возможно это вы сами), подписывает с вами как с физлицом договор о посреднических услугах при работе с Google Adsense. По договору вы как частное лицо ведете все рекламные кампании в Адсенсе, привязываете выплаты к своему адресу, получаете деньги на руки и сдаете в кассу ООО через приходный кассовый ордер. Далее деньги из кассы ООО идут на банковский счет ООО. Это будет доходом организации и в случае, если ваше ООО "сидит" к примеру на упрощенке в 6%, будет официально заплачен налог с юрлица в размере 6% от доходов Адсенса. Что дальше? Вы как учредитель оформите выплату дивидендов с дохода организации (например раз в полгода или год) и получите деньги со счета фирмы. Дивиденды облагаются налогом 9%. Итого суммарно вы отдаете в ФНС около 15% (+1% как правило за банковские операции) и спите спокойно.

1б) Вы являетесь работником ООО. Тут все почти как в пункте 1а, за исключением того, что деньги вы получите со счет организации не в виде дивидендов, а как зарплату с соответствующими налогами (вариант очень не выгодный, т.к. теряется до половины всего дохода).

2) Вы работаете как физлицо. Выводите деньги через почту или банк. У вас на руках официальные чеки или выписки на все суммы. Вы раз в год сдаете декларацию о доходах, где указываете доходы от Адсенса согласно чекам и выпискам, и платите с этих доходов 13% налога. И опять же спите спокойно.
PS. Как совет, перед принятием решения о способе уплаты налога с доходов от Google Adsense, не поленитесь и сходите к своему налоговому инспектору, они тоже люди и чаще всего объясняют, как правильно поступить в сложных ситуациях. :)

PSS. Насколько я понимаю, в случае, когда вы официально платите налоги с Адсенса, вы всегда можете получить официальную справку о доходах. Которая может вам пригодиться например в банке или при получении некоторых виз. Т.е. у вас есть официальный подтвержденный годовой доход, что иногда бывает необходимо!

А вы платите налоги с вашего контекстного дохода?

234 комментария

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    больше пока не предвидится

    физик

    вр не раб

    декларировать ?

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