From July 1, 2026, a security payment is already required for shipments from Armenia, Kazakhstan and Kyrgyzstan. Deliveries from the Republic of Belarus will be connected to the system later, starting on November 1. This was announced by Svetlana Selivanova, Deputy head of the VAT Desk Control Department No. 1 of the Federal Tax Service for the Bryansk Region.
In June 2026, the SPOT operated in a pilot mode: participants submitted a declaration of expected food supplies (DPP) and received a QR code, but no security payment was required during this period. The gradual expansion of the system is designed to give importers time to adapt internal IT processes to new requirements.
With the full launch of SPOT, the logic will change fundamentally. A QR code with the status "Secured" will become a prerequisite for crossing the border: without it, the import of goods will be prohibited. You can receive the code only after making a security payment and successfully submitting an additional payment.
In case of technical failures in the service, participants are advised to contact the support service of the SPOT operator, the software used, or the EDI operator. Additional explanations are available in the special chat of the MAX messenger.
The launch of the SPOT led to changes in reporting. The Federal Tax Service updated the indirect tax declaration form by Order No. KCH-1-3/299@ dated 05/08/2026. The new form is applied starting with the reporting for July 2026. Section 4 appeared in the declaration, which contains information about upcoming deliveries, security payments, VAT and excise taxes. The data from section 4 is automatically checked against the information from the DPP.
For importers working with several EAEU countries at the same time, the transition period means different control regimes depending on the country of origin: shipments from Armenia, Kazakhstan and Kyrgyzstan are already in full operation, while the Belarusian direction will receive four more months to prepare. By November, all participants must have an electronic document management set up, correctly filled out DPP and an understanding of the procedure for making a security payment — otherwise the cargo simply will not be allowed across the border.
Related materials:
- The Federal Tax Service named errors in the DPP, which are causing money to hang up - which fields should be filled in for the Belarusian benefit before October 31
- SPOT: 377 thousand DPP, SMEs do not generate QR codes — how not to get stuck without the "Secured" status at the border
- Starting from October 1, there is only one day to correct an error in the DPP. How long will it take to correct the error in the document?
