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.