Deputy Minister of Digital Development, Communications and Mass Media of the Russian Federation Alexei Volin said at the All-Russian educational youth forum "Territory of Meanings on the Klyazma" in July 2018 that there are 15-17 thousand bloggers in Russia who earn about 10 billion rubles. He also noted that a blogger's income can range from several tens of thousands to several million rubles per month.
There are several ways to make money blogging:
- videos - an advertising video is inserted into a blogger's video, when watching which visitors see an advertisement;
- direct advertising - when a product or company review is done to attract the attention of an audience;
- using a blog you can sell your products or services;
- banner or teaser advertising - the blogger receives money for viewing and clicks on ads posted on his blog;
- promotional videos in articles;
- affiliate programs - the blogger talks about a product or service in his article and places an affiliate link. Visitors using this link go to the site, buy a product or service, and a percentage of the amount of this purchase (commission) is received by the blog owner.
- contextual or targeted advertising YAN or Adsens - placing a special code on the site, with the help of which visitors will be shown ads. The subject of the ad depends on the interests of each particular visitor. If a person has previously searched for a mobile phone, he will be shown an advertisement for gadgets and accessories to them.
Every person who maintains his blog and receives income from it is concerned about the question: is it necessary to register this activity officially and pay taxes? In a letter No. 03-04-05 / 58764 dated 20.08.2018, the Ministry of Finance reminded bloggers of the need to pay taxes on the income received:
According to Art. 2 of the Civil Code of the Russian Federation, entrepreneurial activity is an activity carried out at one's own risk, aimed at the systematic extraction of profit from the use of property, the sale of goods, the performance of work or the provision of services. According to the RF Armed Forces, conducting commercial activities without registering an individual entrepreneur or a legal entity does not affect the qualification of this activity as entrepreneurial. If an individual receives income and does not apply the simplified tax system (it is declarative in nature and is available only after registration as an individual entrepreneur or the formation of a legal entity), he must pay all taxes provided for by the general taxation system, including value added tax.
A blogger can pay taxes as an individual, register an individual entrepreneur, or become self-employed.
If the advertiser is a Russian organization or individual entrepreneur. The counterparty enters into an agreement with the owner of the blog and withholds personal income tax from his income, as well as calculates contributions for compulsory pension and health insurance
However, not all advertising offers are received by the blogger from Russian legal entities or individual entrepreneurs. If the advertiser is an individual or a foreign organization, the owner of the blog must submit a declaration and pay tax on his own. This method is suitable if the blog exists recently and does not generate regular income.
If a blogger receives income regularly, such activity is entrepreneurial and he is obliged to register an individual entrepreneur. For commercial activities without state registration, it is possible to bring to administrative or even criminal liability
An important point when registering an individual entrepreneur is the choice of a taxation system. An individual entrepreneur can choose one of three tax regimes:
- general taxation system (OSNO). Income tax rate - 13% for residents and 30% for non-residents;
- simplified taxation system (STS). The tax rate depends on the taxable object - "income" - 6% and "income reduced by the amount of expenses" - 15%;
- professional income tax. The rate depends on the status of the counterparty. When paying with an individual, the tax rate will be 4%, and if the payment was received from a legal entity - 6%.
The tax burden under the general system is quite large, so a blogger who decided to register an individual entrepreneur is better off choosing the STS "income" with a rate of 6%. The tax amount can be reduced by insurance premiums.
The professional income tax can be applied by bloggers operating in any of the experimental regions (Moscow and Moscow region, Kaluga region and the Republic of Tatarstan). You can apply this tax regime without registering an individual entrepreneur
In order to switch to preferential treatment, a blogger must meet the requirements established in paragraph 2 of Art. 4 ФЗ No. 422 dated November 27, 2018:
- it is impossible to sell excisable goods and goods that are subject to mandatory labeling;
- it is prohibited to carry out the resale of goods and property rights (except in cases of sale of property used for personal needs);
- you can not engage in the extraction of minerals;
- you cannot have employees with whom labor contracts have been concluded;
- persons engaged in entrepreneurial activities in the interests of other persons on the basis of commission agreements, commission agreements, as well as agency agreements;
- persons engaged in the delivery of goods with the acceptance or transmission of payments in the interests of other persons (except for the provision of such services using cash registers registered to the seller of goods);
- persons applying other tax regimes;
- if income for the current calendar year exceeded 2,400 thousand rubles.
