On August 14, 2026, the Federal Tax Service issued recommendations for completing the document on the upcoming delivery and listed the errors that most often break the process at the entrance.
The first group of comments concerns arithmetic. When rounding up the mandatory payment, the amount of collateral deposited must fully cover it — a shortfall of even a few rubles leaves the delivery unconfirmed. Separately, the service indicated the exchange rate and the quantity of goods: both indicators must match the data of the primary documents, otherwise the estimated amount will differ from the actual amount.
The second group of comments is more important for those who carry Belarusian goods. Until October 31, 2026, such deliveries are exempt from making a security payment, but the system learns about this only from three columns. Column 1D indicates the code "2" for temporary exemption or "1" for permanent benefits. Column 1E contains the details of the regulatory act-the grounds — for the Belarusian direction, this is Resolution No. 641. In column 1.1, put "0". If columns 1D and 1E remain empty, the SPOT mechanism performs according to the general scenario and waits for money, although it is not necessary to pay them.
The third block of recommendations is a payment order. The payer's INN is indicated by the one whose obligation to pay is being fulfilled. The payer's status is "01". Banking details 106-109 are filled in with zeros. The tax authorities ask you to provide additional information in the purpose of the payment, which will allow you to unambiguously link the transfer to a specific delivery.
For applicants, this means a one-time configuration of the template in the accounting system, rather than a daily manual check. The error in column 1D is expensive: money is spent on securing a supply that does not need it, and is returned through a separate application in the form recommended by the Federal Tax Service in June. At the same time, working capital is frozen for the entire cycle.
The Belarusian grace period ends on October 31. From November 1, a security payment in this direction will become mandatory, and the cost of an error in filling out will increase.: The risks in terms of timing will be supplemented by the risk in terms of amounts.
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