For the purposes of the service, freelancers are subcontractors and must pay their taxes by themselves – they are not their client’s employees, and the service does not provide income statements.
However, starting from 2025, the service will act as a tax agent for freelancers with the tax status of an Individual. The service will withhold and report personal income tax on behalf of freelancers. After the end of the year (approximately in March of the year following the reporting year), the income certificate (formerly known as Form 2-NDFL) will be available for download in the taxpayer's personal account under Income information (Сведения о доходах):
IMPORTANT! For the periods up to and including 2024, the document confirming income is the Tax Return (Form 3-NDFL).
Which documents confirm freelancer income from the service?
Let’s say you need to provide evidence of a steady source of income for a bank or for other purposes. In that case, you can verify your earnings using the public offer agreement and works/services acceptance certificates (as well as invoices, where applicable). Certificates and invoices are available for download in your account.
If you need to provide information about tax payment, it is necessary to report income in accordance with your tax status. For freelancers in Russia the following documents can be provided depending on their tax status:
Tax Return (Form 3-NDFL) with the tax authority's stamp of acceptance or a receipt of acceptance (for income up to and including 2024);
Income certificate (formerly known as Form 2-NDFL) for income received starting from 2025;
Tax reports of individual entrepreneurs (IE) with the tax authority's stamp of acceptance or a receipt of acceptance;
Annual income certificate for self-employed individuals, which can be downloaded from the “My Tax” (Мой налог) app. To generate this certificate:
Log into the “My Tax” app or web account;
Select “Settings” (Настройки);
Click on the “Certificates” (Справки) tab;
Choose “Income certificate for the year” (Справка о доходе за год);
In the drop-down menu, select the year of interest, then click “Generate” (Сформировать) on the right.
If you have any questions, please do not hesitate to contact our support team via online chat, or email [email protected].