Summary This work is part of a project investigating the heartwood formation process in Scots pine. Despite the economic and ecological importance of pine heartwood (HW), the process of its formation in many respects remains poorly understood. Scientists believe that HW formation in Scots pine begins at 9–20 years, however, systematic studies of HW initiation age in this species have not previously been conducted. Samples were collected from 105 P. sylvestris trees aged 10 to 25 years, growing in the middle and northern taiga subzones, as well as on the border of the northern taiga subzone with the tundra. Samples were taken at the trunk base according to a single technique and processed using two biochemical (peroxidase activity, pinosylvin presence) and two anatomical markers (presence of extractives on the tracheid pit membranes, nuclei disappearance) characterizing different events during HW formation. Biochemical markers showed an overestimation in the number of HW annual rings compared with HW determination based on anatomical criteria by 1–3 years, on average. Attempts to detect peroxidase activity showed a negative result in the inner sapwood annual ring, while detectable pinosylvin accumulation occurred in the transition zone (TZ). We have detected for the first time true HW (without living cells) in Scots pine samples with a cambial age (CA) of 15–17 years. The number of growth rings in TZ and HW in young trees depended on growth conditions. These results are important for understanding the mechanisms of HW formation and developing realistic models of this process, including changing climate conditions.