Compliance
How Russia’s New SPOT System for EAEU Imports Affects VAT and Excise Reporting
Importers from EAEU countries now face a new preliminary payment obligation under Russia’s SPOT system and updated declaration forms — here’s what your business needs to do to stay compliant.
By NomadicTax Research Team • 5-8 min read • August 10, 2026
## What is the SPOT System?
Starting **1 July 2026**, Russia launched the national system for confirmation of expected TBER (Supply of Goods) called **СПОТ**, which requires importers from EAEU countries to submit a document of intended supply (ДОПП) at least **two calendar days before goods cross into Russia**. They must also make an *assurance payment* covering VAT and excise that would be due upon import practice. ([nalog.gov.ru](https://www.nalog.gov.ru/rn77/news/activities_fts/16634358/?utm_source=openai))
## Key Changes in VAT/Excise Declarations
- The declaration form for indirect taxes (VAT, excise) has been **updated** with new sections. As of **30 July 2026**, importers must use the refreshed layout which includes a **new Section 4**, dedicated to capturing sums due under each ДОПП. ([nalog.gov.ru](https://www.nalog.gov.ru/rn25/ifns/r25_02/info/16635858/?utm_source=openai))
- The update reflects the shift from post-crossing verification to pre-entry control, to ensure the assurance payment covers the tax obligations before goods arrive. ([nalog.gov.ru](https://www.nalog.gov.ru/rn77/news/activities_fts/16634358/?utm_source=openai))
## Who Is Affected & When
| Importer Type | Effective Date | Obligations |
|---------------|----------------|-------------|
| EAEU countries except Belarus | From 1 July 2026 | Must pay assurance payment & submit ДОПП before import |
| Belarus | Transitional period until **1 November 2026** | Assurance payment’s deferral extends to Belarus-sourced imports |
| Directed goods | Starting July reports | New declaration form mandatory for July 2026 reports and forward |
## Practical Steps to Stay Compliant
1. Establish systems to track incoming shipments from EAEU states and automate ДОПП generation two days prior to importation.
2. Update accounting/VAT software to include the new sections — notably Section 4 capturing assurance payments and offsets.
3. Finance teams need cash flow planning: the assurance payment represents an upfront tax cost until offset by actual import event.
4. Check if imports from Belarus still qualify for the deferral through November 2026 and adjust processes accordingly.
5. Train personnel in customs, logistics, and accounting to understand the changed timing and documentation requirements.
## Example Scenario
Suppose a Russian retailer imports electronics from Kazakhstan: under the new rules, **two days before** the shipment enters Russia, they file a ДОПП and pay VAT + excise due on arrival. When the goods actually cross, the assurance payment gets credited against the final VAT/excise obligations. However, if Belarus was shipping the same items, this obligation is deferred until 1 November 2026.
## Final Thoughts
Russia’s adoption of SPOT and updated tax forms represents a major shift toward preregulation of cross-border indirect tax obligations. For importers, it means more advance planning, tighter processes, and potential cash flow adjustments. But compliance now means avoiding penalties and ensuring smoother clearance.
**Always consult your tax advisors if your products are excisable or you rely on EAEU supply chains** — fine print around product categories, documentation, and timing can differ.