The Federal Tax Service (FTS) of Russia has approved an updated form of the 3-PIT return, as well as revised procedures for its completion and an electronic format for filing. The amendments, established by Order of the Federal Tax Service of Russia dated October 20, 2025, No. ED-7-11/913@, will apply starting with the reporting for 2025, to be filed in 2026.
These innovations affect key sections, including the procedure for tax refunds and the calculation of the tax base in connection with the transition to a five-tier Personal Income Tax (PIT) scale. Acsour is ready to help individuals and individual entrepreneurs understand the new requirements and avoid errors when filing reports independently.
Key Changes in the 3-PIT Form
The new FTS order introduces a number of technical and substantive amendments requiring attention:
Clarification of Details for Tax Refund: in the application for the disposal of funds (Appendix to Section 1), it is now necessary to indicate not only the type and number of the account but also the bank card number (if available) for transferring the refundable amount.
Adaptation to the New PIT Scale: due to the introduction of a progressive taxation scale, lines 061-063 and 081 have been excluded from Section 2 of the declaration, and the algorithm for calculating the total tax amount has been brought into line with the new rules.
Specification of Expenses for Individual Entrepreneurs: in Appendix 3 ("Expenses Related to Entrepreneurial Activity"), insurance premiums paid by individual entrepreneurs for themselves are now reflected in a separate line 044. All other expenses have been moved to line 045.
Expansion of Reference Books: new codes have been introduced for the methods of filing the declaration (Appendix 3 to the Procedure) and for types of activities (Appendix 5 to the Procedure).
Expansion of Reporting Forms: new lines have been added to several appendices of the declaration for a more detailed reflection of information (for example, lines 105, 071, 235, 080, 090).
Why Is It Important to Consult Experts
The changes are not cosmetic but structural in nature. An error in completion, especially in calculating the tax under the new scale or in specifying refund details, can lead to:
Rejection of the declaration.
Delay in the refund of overpaid tax.
Tax arrears and accrual of penalties in case of understatement of the amount payable.
Acsour Offers a Comprehensive Solution
To ensure a smooth and risk-free transition to the new 3-NDFL declaration form, we offer:
Consultation on the Innovations: we will explain which specific changes affect your situation (receiving deductions, income from entrepreneurial or other activities, sale of property).
Verification of the Declaration: our specialists will correctly complete the new form, properly apply deductions, and calculate the tax considering all current requirements.
Do not wait for the deadlines for filing the 2025 reports — learn about your new obligations and opportunities in advance.
Submit a request for a consultation, and our expert will help you assess the consequences of the changes for your 3-PIT declaration.