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During a public outreach event at the Moscow House of Books, representatives of Interdistrict Inspectorate No. 4 of the Federal Tax Service (FTS) of Russia briefed citizens on key updates to personal income tax (PIT) deductions (налоговые вычеты по НДФЛ) related to medical care, education, and fitness services.
The session emphasized practical guidance on claiming social tax deductions, highlighting regulatory changes effective from 2024 and outlining simplified procedures for submitting supporting documents.
New Requirements for the Fitness Tax Deduction (2024)
Officials clarified that for fitness-related expenses incurred in 2024, the only document required is a standardized payment certificate issued by the sports organization, in accordance with FTS Order No. ЕД-7-11/756@ dated October 18, 2023. Taxpayers are no longer required to submit contracts or payment receipts for this period.
However, to claim deductions for 2022 and 2023, applicants must still upload digital copies of contracts and cash receipts via their personal taxpayer account on the FTS website.
Important Deadline:
The 2025 tax year is the final year in which taxpayers can apply for the 2022 fitness deduction.
If the fitness service was provided to a child, taxpayers must also submit:
- Proof of parent-child relationship
- Confirmation of the child’s full-time education status
Simplified Filing: Digital Data Transfer and Pre-filled Forms
The Tax Service also emphasized the growing use of simplified filing mechanisms. Educational institutions, healthcare providers, insurance companies, and non-state pension funds may now transfer tax-relevant information directly to the FTS, subject to taxpayer consent.
For sports services, if the provider is connected to the FTS digital exchange system, the organization transmits the data within 30 days. Following this, a pre-filled deduction application becomes available in the taxpayer’s personal account.
For the 2024 fitness deduction, the simplified application will be accessible no later than 20 working days after data is received by the FTS (i.e., after February 25, 2025).
Enhancing Digital Tax Services
The event concluded with a detailed demonstration of the “Taxpayer Personal Account” service and a walkthrough of the 3-NDFL tax declaration form submission process. Officials encouraged individuals to use the platform for more efficient interaction with the Tax Service.
These initiatives align with the broader strategy of the Russian Federal Tax Service to streamline tax compliance, reduce paperwork, and promote the use of digital services for both individual and corporate taxpayers.
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