SP what to choose PSN or USN?

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Consider the issue of registration of individual entrepreneur in software development (USN or patent).
The source data
1) return to the example of plan ~25 000 per month
2) From a cash register in 2019 can not get away it will be under the simplified tax system and with the patent

The following calculations

The option of the patent
1) the Value of a patent to the city of Tambov on the development of p. O. = 6 000 per year (number of employees : 0)
2), Respectively, of costs 6000 patent year + OMS 5840 + premiums 26 545
Total we have 44385 (excluding the cost of registration, Bank account and everything related to helmet)

The option of the USN
1) Pay 6% of profits (6% 300 000 = 18 000)
2) Contributions of OMS 5840 + premiums 26 545
Total we have 50385 (excluding the cost of registration, Bank account and everything related to helmet)

If my calculations are correct it turns profitable patent plus patent eliminates the obligation to file tax returns.

A lot of the information that the patent is only profitable when the income of more than 50K per month.
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2 Answers

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USN goes to the contributions. You will pay the simplified tax system, only after he exceeds the Deductions OMS 5840 + premiums 26 545.

Why do you need a cashier, you will provide services to Physicists? If not - you have accounts and contracts, without cash.

Income 25 per month, tax for self employed enter for you)
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In your place I would sit in a gray area. Hemorrhoids more than profit from all of your SP and PSN.
when will be at least 100-200 thousand rubles per month, then you can think about it. But for 25 thousand rubles too much unnecessary body movements.
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