Many foreign workers in Russia may hear about Form 3-NDFL, but not everyone knows exactly what it is for, when it's required, or how to complete it. This article offers a clear overview of what the form does, who needs to file it, and what documents are needed. It is designed for expats or anyone working in Russia who wants a better understanding of personal income tax obligations.

What is Form 3-NDFL?

Form 3-NDFL is the personal income tax (PIT) declaration form used in Russia by individuals who receive income. Foreigners working at Russian companies or foreign representative offices are typically subject to personal income tax in Russia, and this form is part of the official tax reporting process.

The main purpose of filing Form 3-NDFL is to declare personal income that has not already been taxed at the source. This includes foreign-sourced income, freelance work, or any other earnings not covered by an employer's tax reporting. The form also allows individuals to calculate their tax liability, claim deductions, and report income as required by law.

Who Needs to File Form 3-NDFL?

Foreign citizens must submit this form in these situations:

1. They are considered tax residents of Russia (having lived in the country for more than 183 days in the past 12 months) and earned income from sources outside Russia.
2. They are tax residents or non-residents who earned Russian-sourced income that was not taxed by a tax agent (such as freelance payments or rent).
3. They plan to leave Russia before the end of the calendar year and have received income. In this case, the form must be submitted no later than one month before departure, and taxes must be paid within 15 days of filing.

Tax Residency Status

Understanding whether you are a resident or non-resident is essential. Residents pay tax on global income, while non-residents are only taxed on income from Russian sources.

Tax Year and Deadlines

1. The Russian tax year follows the calendar year (January 1 to December 31).
2. The deadline to submit Form 3-NDFL is April 30 of the year following the income year.
3. Any taxes owed must be paid by July 15.

If you're an individual entrepreneur under the general tax regime, you must make advance payments on:

1. July 25
2. October 25
3. January 25 (next year)

The remaining balance is due on July 15.

Income Sources That May Require Filing

Even if taxes are withheld from your salary, other sources such as freelance payments, dividends, or rental income may require you to submit a 3-NDFL form. If you're unsure whether taxes were withheld, it's safer to consult a local tax advisor or file a declaration.

Documents Typically Required

To file Form 3-NDFL, foreign citizens generally need to prepare the following:

1. Passport (with copies of relevant visa and entry/exit stamps)
2. Completed Form 3-NDFL
3. Proof of income (e.g., 2-NDFL form from employer, contracts, invoices)
4. A record of days spent in and outside of Russia to determine residency
5. Supporting documents for any deductions (property purchase, education, medical expenses)

These documents help ensure accuracy and support the information provided in your declaration.

Why It Matters

Submitting the 3-NDFL form is not only a legal requirement—it’s also a key step to staying compliant with Russian tax laws. For those eligible, it can also open the door to tax deductions or refunds.

Final Note

Even if your income appears to be taxed automatically, there may be scenarios where self-reporting through Form 3-NDFL is necessary. Understanding when and how to file can help you avoid penalties and maintain proper records, especially if you’re planning a long-term stay or future employment in Russia.