Russia | The national system for confirming the arrival of goods (SPOT) is in effect from June 1, 2026

Under the new rules, an importer (or intermediary) must submit a document regarding the upcoming shipment (DOPP) to the Federal Tax Service of Russia two days prior to importing goods from an EAEU member state, make a security deposit, and obtain a QR code. (Federal Law No. 101-FZ of April 17, 2026)

The DOPP must include information about the seller, the carrier of the goods (including the vehicle’s registration number), the planned date of import, details of the contract, and information about the goods, including calculations of VAT and excise taxes.

The DOPP can be submitted via the Applicant Service or via the TKS through an electronic document exchange operator.

The form, format, and procedure for completing the document regarding the upcoming delivery were approved by the Federal Tax Service of Russia via Order No. KCh-1-15/301@ dated May 8, 2026.

With this order, the tax service also approved the rules for generating, assigning, and sending a visualized link to the applicant.

A security deposit is the estimated amount of import VAT and excise tax; it is transferred to the budget not as a single payment, but to a separate budget code 182 1 04 03000 01 1000 110.

The tax authority (SPOT operator) will assign a QR code if there are no errors in the DOPP and a security deposit for the upcoming shipment has been successfully reserved.

The Russian Federal Tax Service generates the QR code no later than one business day after the DOPP is assigned the status required for importing the goods.

The QR code is available in the Applicant’s Service. If the DOPP was submitted via the TKS, the applicant receives an electronic receipt confirming the DOPP status assignment, including a unique number and status.

A DOPP is always submitted whenever a vehicle carrying goods from the EAEU enters the Russian Federation. It does not matter why the goods are crossing the border (for future sale, use in production, participation in an exhibition or presentation, processing and return, etc.).

The QR code received for the delivery of goods is provided to the carrier (e.g., the driver). The method of providing the QR code to the driver or the transport company may be any method convenient for the importer of goods from EAEU countries:

• in person;
• through a supplier;
• by email;
• via messaging apps.

At the border between Russia and the EAEU, customs officials scan the QR code. If the DOPP status is “Confirmed” and the information matches the shipping documents, the vehicle carrying the goods is allowed to proceed.

Starting June 1, 2026, entry into Russia will not be permitted if the carrier does not have a QR code for the shipment, the DOPP status in SPOT is “Not Secured,” or the data in the waybills does not match the DOPP.

Starting in June 2026, a new indirect tax declaration form (KND 1151088) will be introduced. It will include a special section where you must enter data from the DOPP and calculate taxes.

As part of the desk audit of the declaration, the data will be cross-checked against information from previously registered DOPPs: the audit verifies whether all shipments for which QR codes were received and security deposits were paid are reflected in the declaration.

Based on the results of the desk audit, a final settlement of the security deposits is made.

If the amount of tax assessed matches the amount of the security deposit, the payment is credited toward the tax liability. If the shipment was canceled or fewer goods were imported than planned, a decision will be made based on the data from the Customs Declaration to refund any excess amounts reserved.

Importers are exempt from paying the security deposit from June 1 to June 30, 2026. A transition period is established for goods imported from Armenia, Kazakhstan, and Kyrgyzstan. For the Republic of Belarus, this exemption is valid until November 1, 2026.

The relevant decision was adopted by Government Resolution No. 641 of May 29, 2026.

Algorithm for Working with the SPOT System

№	Actions	Timeline
1	Generate an upcoming delivery notice (UDN) in electronic form (via the “Applicant Service” on the Federal Tax Service website (https://szi.nalog.gov.ru/login) or through a TCS operator)—The UDN must include the following information: – the amount of the security deposit; – the seller’s name, registration number, country code, and registered address; – name of the carrier, its registration number, and country code;- planned date of import; – state registration number of the motor vehicle; – trailer number(s); – contract number and date; – currency code and exchange rate (if rubles, enter 1); – currency base (if rubles, enter 1); – exchange rate date; – HS code; – excise tax status of the goods; – name of the goods; – quantity of goods and OKEI code; – value of the goods; – country of origin and OKSM code; – declaration number for goods from the country of origin; – special characteristic of the goods; – VAT rate, tax base, and tax amount — If the contract currency is other than rubles, convert the total value of the goods into rubles using the Central Bank’s exchange rate on the day preceding the date of registration of the DOPP.	No later than 2 calendar days before the date of import (if an import permit is required) No later than 4 hours before the time of import (if an import permit is not required)
2	Submit the DOPP to the Federal Tax Service (FTS) (SPOT operator) via the “Applicant Service” on the FTS website or through the TKS — Submit the completed DOPP via the selected service. — The FTS performs a format and logical check and reserves the OP.	The DOPP is submitted after the OP has been filed (if required), but within the timeframes specified above (Step 2).
3	Make a security deposit (if required) — Transfer the amount calculated in the DOPP to the special budget code: 182 1 04 03000 01 1000 110. — Payments must be made by bank transfer only.	No later than 2 calendar days before the date of import; furthermore, the funds must already have been credited to the KBC account at the time the DOPP is submitted.
4	Obtain a QR Code from the Federal Tax Service — Upon successful verification and reservation of the OP, the SPOT operator (Federal Tax Service) assigns a QR code and sends it to the applicant. — The DOPP status changes to “Secured.”	Within 15 minutes after the occurrence of the last event (submission of a DOPP or reservation of an OP)
5	Send the DOPP with the QR code to the carrier — By any available means (in person, email, messaging app, etc.).	Before the start of transport / before crossing the Russian border
6	The carrier checks the QR code before entry — Scans the QR code, follows the link, and verifies that the status is “Confirmed.” — Compares the DOPP data with the shipping documents.	At the time of crossing the border (a QR code is required for entry).
7	After importing goods, record the transaction in the accounting system — Based on the DOPP, create a “Receipt” document in 1C. — File an indirect tax return (taking into account the customs declaration submitted). — File a declaration for the import of goods and payment of indirect taxes. — Submit a package of supporting documents (contract, invoice, packing slip, consignment note (CMR)).	Within the usual reporting deadlines for indirect taxes