What it is and why
Self-employment (the professional income tax regime, NPD) is the most convenient legal status for a solo operator: an automatic receipt in the "Moy Nalog" app removes the risk of a fine, there is no subscription fee, and registration takes 10 minutes online. Ideal for services, courses, consulting and digital products. Take it when your income has become regular and it is time to go legal, but your turnover is within the limit and you don't need employees.
How to do it (step by step)
- Register as self-employed: the "Moy Nalog" app or through a bank (many banks set up NPD status in a couple of clicks). Passport plus tax number, no trip to the tax office.
- Set up payment acceptance: YooKassa, Prodamus, Paywall — many of them are integrated with NPD and issue the receipt for you when a payment goes through.
- Take payments by card/SBP through a link, button or widget on your landing page.
- The receipt in "Moy Nalog". Either the payment provider issues it automatically, or you enter the income in the app and it generates the receipt — which you then give the client.
- The tax is calculated automatically in the app (NPD rates differ for income from individuals and from legal entities) and you pay it once a month against a notification.
- SBP is cheaper than cards — enable SBP acceptance to save on fees.
Step by step: setting up payments for this legal form
- Registration: self-employed status via "Moy Nalog"/a bank (online, free, fast). A business bank account is NOT required — you can take money onto a personal card, though a separate one is more convenient.
- What you need: NPD status plus a way to take money (a payment provider that supports the self-employed OR just a card/SBP plus a manual receipt in "Moy Nalog").
- Automatic receipts: the key advantage — the receipt is generated in "Moy Nalog" (manually or automatically through an integrated payment provider). A receipt is mandatory for every payment — that is your "cash register". A self-employed person does NOT need an online cash register under 54-FZ.
- Taxes: NPD rates depend on who pays (an individual or a legal entity); the app calculates the tax automatically and you pay monthly. No separate declaration — it all lives in "Moy Nalog".
- Common pitfalls: (a) an income limit of about 2.4 million ₽ a year — go over it and you lose the status and have to register as a sole trader in a hurry; (b) you cannot take money from a former employer for 2 years (an attempt to disguise an employment relationship); (c) you cannot hire employees; (d) forgetting to issue a receipt is a violation; (e) some acquirers work with NPD through an intermediary aggregator — check the terms.
A ready-made recipe/combo
"Payment → automatic receipt → access granted" for a self-employed person (via n8n/Prodamus): the client hits "buy" on your landing page → pays through Prodamus/YooKassa (with NPD support) → the provider generates the self-employed receipt itself and hands it to the client → the payment webhook flies into n8n → n8n grants access (a course link / an invite to a private channel / an email) and writes the sale into a spreadsheet. Legal, auto-receipted, no fines, no manual work.
What it costs (honestly)
The logic: no subscription fee — you only pay the provider's % per payment (or a one-off setup) plus the NPD tax itself (the rate depends on who is paying). SBP is usually cheaper than card acceptance. This is the cheapest legal option for a solo operator. Exact fees are with the payment provider; NPD rates are in "Moy Nalog"; both change.
When it fits / when it doesn't
- Fits: a solo specialist/expert/creator; regular income within the limit; services/courses/consulting/digital products; you want to be legal and cheap with automatic receipts.
- Doesn't fit: income above ~2.4 million ₽ a year (you need sole-trader status); you need employees (not allowed); working with a former employer; you need complex acquiring/installments/high-volume work with legal entities (sole trader/LLC).
Risks and responsibility
Taxes/receipts (on you): a receipt in "Moy Nalog" is mandatory for every payment — it removes the risk of a fine, but you cannot forget it. Watch the 2.4 million ₽ limit — going over means switching to sole-trader status. Respect the NPD restrictions (former employer, hired staff). 152-FZ: if you collect client data on a landing page, you need consent. Advertising needs ORD marking when you promote. This is not tax advice — check the details with a specialist and read the section disclaimer.
🤖 Prompt helper
You are a consultant on self-employed (NPD) status and accepting payments. I provide "{service/product}", turnover is about {amount}/month, and the payers are {individuals/legal entities}. Help me: (1) register as self-employed step by step and set up payment acceptance with automatic receipts (YooKassa/Prodamus/Paywall); (2) explain how and when the receipt is generated in "Moy Nalog"; (3) estimate the tax and explain why SBP beats cards; (4) warn me about the 2.4 million limit and the other NPD restrictions as they apply to my case. (This is not tax advice — the final answer should be checked with a specialist.)