David Kapianidze, Head of Tax Law Practice, BMS Law Firm:

As for self-employed individuals which are listed in the Tax Code (Paragraph 70, Article 217 of the Russian Tax Code), they include individuals who provide services related to:

-babysitting, nursing, etc.;
-tutoring;
-cleaning, household keeping;

other activities which may be provided for by local laws.

In order to become registered as a self-employed individual it is sufficient to file an application with the Federal Tax Service where you specify the type of activity and provide basic information on you as an individual. For such persons, there are tax breaks in 2017 and 2018 when no taxes need to be paid. It is supposed that by the end of 2018 all issued related to taxation of these individuals will be resolved.

If we are talking about freelancers who do not qualify as self-employed, they may either obtain the status of a sole proprietor or pay taxes under a civil contract as a natural person.