Starting from July 30— a new indirect tax declaration form CND 1151088 with additional payment lines

An indirect tax declaration is a document that importers from the EAEU countries submit to the tax inspectorate when importing goods. Until now, it existed separately from the SPOT system: the DPP was issued before importation to the Federal Tax Service, and the indirect tax declaration was submitted later — after the goods were registered. The two systems worked in parallel, without formal interconnection.

Starting from July 30, this relationship becomes mandatory.

What exactly is changing in the form

A special section for DPP data appears in the new CND 1151088 form. The specific composition of the data that needs to be transferred from the DPP to the declaration will be determined in an officially approved form and the order in which it is filled out — follow the publication on the FTS website.

According to the logic of the system: the declaration will have to contain the DPP number or QR code, the delivery data from the DPP for reconciliation and the VAT calculation basis agreed with the security payment.

Practical implications for the accounting of foreign economic activity

Until now, an accountant has been able to work with an indirect tax return relatively independently of the DPP operations team. Starting from July 30, he will need data from the DPP to fill out the declaration. This means: we need internal regulations for data transfer between the operational team (who issues the DPP) and accounting (who submits the declaration).

For companies working through external accountants or outsourcing: make sure that the outsourcing partner receives the DPP data in a timely manner and in the correct format. Data delay = error in the declaration = fine or clarification.

Connection with the security payment

The SPOT security payment, paid before importation, is read off in the indirect tax return. The new CND 1151088 formalizes this offset. If the security payment exceeds the amount of VAT actually owed, the difference is refunded to the account after a desk check of the declaration.

For companies with a large import volume: the correct filling out of a new form directly affects the rate of repayment of the security overpayment.

What to do before July 30th

Accounting departments: request an update from the Federal Tax Service or in their accounting system that supports the new CND 1151088 form. Most major systems (1C, VLSI, Kontur) will release an update during July.

To the operational team: create a process for transferring the details of the DPP to the accounting department immediately after receiving the QR code - do not store them only in the LCN of the Federal Tax Service.