The new form is mandatory for everyone who draws up a document on the payment of indirect taxes (DPP). Together with it, it is necessary to submit an application for the import of goods and the payment of indirect taxes — both documents are submitted in current formats. The deadline for submitting the DPP is two calendar days.
The Federal Tax Service has identified five violations that occur most often. The first is non—compliance with the two-day deadline for submitting the DPP. The second is errors in state numbers, identifiers, or vehicle information. The third is an incorrect calculation of VAT for a security payment. The fourth is errors in the details of a separate unit. The fifth is the absence of a special feature of the applicant.
Each of these errors can slow down the passage of the document or lead to additional taxes. For companies conducting regular deliveries from the EAEU countries, the delay in the DPP directly affects the timing of the release of goods and the turnover of funds.
The tax Office recommends checking all data with actual documents before sending the DPP and using up-to-date instructions. Methodological materials are posted on the website of the Federal Tax Service in the section about the SPOT, as well as in the "Questions and Answers" section of the Applicant's Service.
Companies working with imports from Belarus, Kazakhstan, Armenia and other EAEU countries should check in advance that accounting and accounting systems have been updated to meet the form of order No. KCH-1-3/299@ and correctly form all mandatory details of the DPP before July 2026.
