Background: What’s Changing in Russia?
- Beginning 1 July 2026, Russia introduced a national system called SPOT (“Система подтверждения ожидания поставки товаров”) for imports from EAEU (ЕАЭС) member states. Importers must now issue a Document of Upcoming Supply (DOPP) at least two calendar days before goods are brought into Russia and make an advance payment covering the indirect taxes (VAT, excise) expected on those goods. (nalog.gov.ru)
- A new § in the indirect tax (VAT & excise) declaration, namely Section 4, was added. It captures the DOPP‐related figures, including the amount of the secured payment, any excess over actual liability, and separate lines for taxes due. (nalog.gov.ru)
Compliance Impacts for Businesses
These changes introduce several new compliance risks and operational necessities:
- Pre-declaration timing: DOPP must be submitted well ahead (2 days) of import. Failure could block customs clearance or trigger penalties.
- Advance Payment Obligations: The advance payment must equal the estimated indirect tax. While it can later be credited, upfront liquidity is required. Budget forecasting must include this.
- Revised Declaration Forms: From reporting period July 2026 onward, declarations must use the updated form, including Section 4. The June 2026 declaration (if filed in July) must also adopt the new layout. (nalog.gov.ru)
Actionable Advice & Examples
- If you’re an importer bringing goods from Kazakhstan into Russia, you now must file DOPP two days before crossing and deposit VAT and/or excise via SPOT. Ensure your logistics, customs brokers, and finance departments are aligned.
- Update your accounting system to accommodate Section 4 in the VAT/Excise declarations, and calculate provisional payments so that cash flow is sufficient.
- Train teams on SPOT deadlines—late or mis‐filed DOPP will likely result in delays at border or fines.
Example Scenario
A Russian retailer imports electronics from Armenia under EAEU trade regime. They schedule transport arriving 10 August. Under SPOT, on 8 August they must generate a DOPP, estimate VAT + excise, and pay a secured amount. Then use updated declaration form in mid-August (for the monthly reporting) to report the secured payment, actual tax, and reconcile any difference.
Key Takeaways
- SPOT marks a significant tightening of import control mechanisms for indirect taxes.
- Businesses need to build in lead time, liquidity buffers, and updated declarations from mid-2026.
- Non-compliance risks include customs hold-ups, misreporting penalties, and loss of credits if schedules are missed.