If you work in Russia or have any income earned in the country, chances are you’ve heard about the 2-NDFL form. This form plays an important role in the Russian tax system and is often required for a variety of legal, financial, and administrative purposes. But what exactly is it? Who needs it? And how is it different from the 3-NDFL form? This article answers all your questions in simple terms.
What Is the 2-NDFL Form?
The 2-NDFL (also known as the income certificate) is an official document issued by an employer in Russia. It confirms how much income an employee received during a specific year and how much personal income tax (NDFL) was withheld and paid to the government.
This form is used by the Russian Federal Tax Service to monitor and verify tax payments. It also helps employees prove their income when applying for loans, visas, or during legal procedures.
Who Can File a 2-NDFL Form?
Actually, individuals do not file a 2-NDFL form themselves. It is the employer’s responsibility to generate and submit the form to the Russian tax authorities. Employees can request a copy from their employer for personal use or when they need to provide proof of income.
In short:
- Employers file the 2-NDFL form to tax authorities.
- Employees can request a copy of the form from their HR or accounting department.
How to Get the 2-NDFL Form
If you are an employee in Russia, getting your 2-NDFL form is usually simple. You can:
- Ask your employer (usually the HR or accounting department) to provide it.
- Access it online via your personal account on the website of the Federal Tax Service (nalog.ru), if it has been submitted electronically.
- Receive it as part of your annual income statement, often issued automatically at the end of the tax year.
Most companies are required to issue 2-NDFL forms to employees upon request and at the end of each financial year.
What Is the Purpose of the 2-NDFL Form?
The 2-NDFL form serves multiple purposes:
- Tax reporting: It helps tax authorities track income and tax paid by individuals.
- Proof of income: It’s often required when applying for bank loans, mortgages, or visas.
- Legal evidence: It can be used in court cases or financial audits as proof of salary and tax compliance.
- Social benefits: It may be required when applying for government programs, scholarships, or subsidies.
What Is the Difference Between 2-NDFL and 3-NDFL?
Many people confuse the 2-NDFL and 3-NDFL forms, but they are very different. Here’s a clear comparison:
| Feature | 2-NDFL Form | 3-NDFL Form |
|---|---|---|
| Who prepares it? | Employer | Individual taxpayer |
| Who files it? | Employer | Individual |
| Purpose | Reporting employee’s income and withheld tax | Declaring personal income (e.g., from business, property sales, freelancing) |
| When required | Automatically submitted by employer; requested by employee for proof of income | Required for self-employed, property sellers, or those claiming deductions |
| Submission deadline | Typically submitted annually by employer by March 1st | April 30th of the year following the income year |
| Common usage | Loans, visa applications, income verification | Tax refunds, property income, business income |
| Filed with | Federal Tax Service | Federal Tax Service |
Final Thoughts
Understanding the 2-NDFL form is important if you are employed in Russia. While you don’t need to file it yourself, knowing what it is and how to get it can save time when dealing with banks, embassies, or legal institutions. It also helps you keep track of your earnings and taxes.
If you’re self-employed or have other income sources, it’s also useful to know the difference between the 2-NDFL and 3-NDFL forms, so you can meet your tax obligations correctly and on time.
Easy to start,
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