On 1 June 2026, Russia launched the national system for confirming expected deliveries of goods, known as SPOT. The system is administered by the Federal Tax Service and is intended to control road imports of goods from EAEU member states and the payment of indirect taxes before the goods enter the Russian Federation.
For business, the key point is that the delivery information, security payment and QR code must be arranged before the goods cross the border. Without a correct document on the upcoming delivery of goods (DOPP) and the relevant visualised link, the carrier may face restrictions on importing the goods.
SPOT applies to goods imported from EAEU countries by road. Other modes of transport are expected to be included no earlier than 2027, subject to a separate decision of the Government of the Russian Federation.
The applicant submits a DOPP to the Federal Tax Service in advance. The document contains information on the transaction, goods, carrier, vehicle, expected import date and the amount of the security payment. After the document is checked and the payment is reserved, the system generates a QR code to be passed to the carrier.
An important practical nuance is that the launch of SPOT includes a transition period. According to the Federal Tax Service, the security payment is not required for deliveries made or planned from 1 to 30 June 2026 for goods from Armenia, Kazakhstan and Kyrgyzstan. For supplies from the Republic of Belarus, a separate exemption applies until 31 October 2026, provided the relevant conditions are met.
As a result, for imports of goods from EAEU member states from 1 July 2026, except for the special rules applicable to Belarus, companies should take into account the obligation to make a security payment. From that date, the absence of a DOPP and a QR code becomes a critical factor for road imports.
The security payment is made separately and is not part of the unified tax payment. The Federal Tax Service has indicated a dedicated budget classification code, 182 1 04 03000 01 1000 110, and the recipient details: TIN 7727406020 and KPP 770701001. A positive balance on the unified tax account does not replace the need to make the security payment using the special details.
The payment is not required in every case. For example, it is not made for goods exempt from VAT and excise duties, or in other cases directly provided by SPOT legislation. Special exceptions also apply to certain categories of applicants, including tax monitoring participants.
Companies should set up the process for preparing DOPPs, exchanging information with carriers and monitoring security payments in advance. It is also worth defining who within the organisation is responsible for calculating the payment, submitting the document on time and passing the QR code to the driver or forwarding agent.
Internal import procedures for EAEU supplies should be updated, contract terms with suppliers and carriers reviewed, and the SPOT security payment separated from ordinary tax settlements through the unified tax account.
Sterngoff Audit helps companies analyse tax and procedural risks in the import of goods, review indirect tax payment procedures and build internal controls for the new SPOT requirements.
The material is based on Federal Law No. 101-FZ dated 17 April 2026 and clarifications issued by the Federal Tax Service of Russia on SPOT.
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