General information

Self-employed individuals are people who work for themselves and pay the professional income tax. For example, tutors.

Every payout to a self-employed person is considered their income and must be recorded. You can make payouts with fiscalization, meaning generating a receipt registered with the Federal Tax Service. Alternatively, you can make payouts without fiscalization—as regular transfers to individuals. In this case, however, a receipt must be issued after the payout, or the self-employed person must declare the received income on their own.

How to make a payout with fiscalization >

See the payout options without fiscalization >

Fiscalization for payouts

If a payout to a self-employed person was made as a regular transfer to an individual, a receipt must be issued within 9 calendar days of receiving the money.

If you issued a receipt by mistake, the fiscalization can be canceled.

How to perform fiscalization >

Notifications from the Federal Tax Service

Through your website's interface, you can inform self-employed people about accrued taxes, bonuses, and other important information from the Federal Tax Service (FTS).

How to work with notifications from the FTS >