The service for sending 3-NDFL declarations through the personal account of an individual entrepreneur has been operating in test mode since April 2025. Now the start of commercial operation has been announced.
Before the launch of the service, individual entrepreneurs could submit 3-NDFL declarations only to the tax authority at their place of registration in person, send them by mail or telecommunication channels, or submit them through a multifunctional center (if such a service is available in the MFC).
The Federal Tax Service said:
Users appreciated the new opportunity and sent more than 500 declarations. Declarations sent through the personal account of individual entrepreneurs are considered by the tax authority in the general order, just like those received through other channels.
According to the department, the ability to report online will significantly save users time. You can fill out and send the declaration in the personal account of an individual entrepreneur in the section "Life situations-3-NDFL". The mobile application "Personal account of an individual entrepreneur" provides a function for tracking the status of the submitted declaration.
You can also fill out the declaration in the "Declaration" program, then you need to sign with a qualified electronic signature and send the .XML file through the personal account of an individual entrepreneur.
