Work remains possible
Bankruptcy regulates assets and payments but imposes no general employment ban.
All income is disclosed
Platform reports are reconciled with banks, self-employment tax and cash.
The vehicle is reviewed separately
Ownership, finance, rental and fleet work have different consequences.
Four working models
| Model | Evidence | Main risk |
|---|---|---|
| Walking or bicycle courier | Platform terms, reports, account and tax | Payments to another person’s card |
| Own vehicle | Title, registration, security, costs and income | Assuming automatic protection |
| Rented vehicle | Contract, payments, handover and owner | Undocumented informal rental |
| Fleet arrangement | Contract, deductions and actual transfers | Mismatch between reports and bank credits |
Preparation workflow
Map the contracts
Identify the platform, partner or fleet, tax status, vehicle owner and payment account.
Reconcile income
Compare platform reports, bank statements, self-employment receipts and cash for one period.
Separate expenses
Fuel, commission, rent and telecom costs are not automatically excluded; prove amount and business link.
Review assets
Disclose the vehicle, phone, bicycle and equipment without pre-bankruptcy transfers.
Vehicle treatment
- a genuine rental vehicle is not debtor property, but the rental requires evidence;
- an owned vehicle is generally reviewed for the bankruptcy estate;
- a secured vehicle is assessed together with the secured creditor’s rights;
- the professional-equipment rule in Civil Procedure Code Article 446 is value-limited and does not automatically protect an expensive car;
- transport required because of disability follows a separate protection;
- a 2026 rule separately protects the only registrable vehicle of a qualifying large family.
Reconciling the platform report and bank payment
Use one consistent period and export completed jobs, commission, fleet deductions, bonuses, tips, refunds and cash transactions. Do not confuse the value of completed trips with the app balance available for withdrawal. If customer money passes through the account for onward payment to a seller or another person, document its purpose and ownership separately.
| Illustrative item | Amount | Evidence |
|---|---|---|
| Paid orders for the period | RUB 100,000 | Trip register and service report |
| Commission withheld | RUB 20,000 | Report and contract |
| Transferred to the bank account | RUB 80,000 | Statement: 100,000 − 20,000 |
This hypothetical example has no other deductions, refunds or cash payments. Do not deduct the same commission again from the already reduced transfer and report only RUB 60,000. The Federal Tax Service separately explains that professional-income-tax expenses, including the commission in its taxi example, do not reduce the tax base. Tax calculation and the money available to a bankruptcy debtor require separate assessments.
Evidence of necessary work expenses
- the platform and fleet contracts with the commission terms effective during the period;
- each payout report and an itemised deduction schedule;
- the vehicle rental agreement, handover records and payments to its owner;
- fuel, maintenance and telecom receipts linked to the work performed;
- professional-income-tax receipts and income certificate, bank statements and cash records.
These documents make the money trail verifiable but do not automatically exclude all expenses from the bankruptcy estate. Identify the disputed amount and its legal basis instead of concealing part of the revenue.
The reconciliation and qualification were added on 21 October 2026. The FTS guidance on commission and professional income tax, Article 216 of Law No. 127-FZ and the current Article 446 rule on a large family’s vehicle were checked.
Documents
| Income | Expenses | Transport |
|---|---|---|
| Platform reports, statements, tax receipts | Commission, fuel, rent, telecoms | Title, registration, security, rental, insurance |
| Cash and tip records | Fleet contract and deductions | Owner records and payments |
FAQ
Can the platform suspend the account?
Bankruptcy creates no general ban, but platform terms still apply. Changes in details and status should be documented and disclosed.
May payments go to a relative’s card?
This creates opacity and concealment concerns. A personal account with complete reconciliation is safer.
Is a subsistence amount protected?
Money and income protection follows Civil Procedure Code Article 446 and the bankruptcy process; the amount depends on the applicable minimum and dependants.
May work begin during the procedure?
Yes, but the new contract, account, tax status and income should be promptly disclosed to the financial manager.
Official sources
Related guides: work during bankruptcy, vehicles in bankruptcy and protected subsistence amount.
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