The SPOT is most painful for those who did not consider the unit economy. Who counted — only the schedule of money movement changes. This is a direct quote from the professional community of sellers, and it accurately describes the essence of the changes.
What is a SPOT and how does it work?
SPOT is a system for confirming the expectation of delivery of goods. Before the goods are imported to Russia from the EAEU countries (Kazakhstan, Belarus, Armenia, Kyrgyzstan), the importer must: — Submit a document on the upcoming delivery (DPP) through the FTS service — Receive a QR code (visualized link) - From July 1: make a security payment in the amount of the estimated VAT and excise taxes
The QR code is presented by the carrier at the checkpoint. If there is no code, the cargo is being unwrapped.
Mathematics for the seller
We bought goods in Kazakhstan for 3 million rubles. VAT — 22%. Security payment: 660 thousand rubles must be paid before crossing the border. The product is coming, you are waiting. The money is in the account of the Federal Tax Service. The product is sold, VAT is deducted, and the money is refunded. This is not a new tax, but a shift in the payment schedule. But for a business without a credit line, this is a real cash gap of 2-4 weeks.
Who is affected
Anyone who imports goods from the EAEU countries by road. First of all: sellers of marketplaces who purchase Chinese "second wave" goods in Kazakhstan (through previously gray schemes), importers of industrial and consumer goods from Belarus, trading companies working with Armenia.
An ordinary seller who imports goods from the EU or directly from China through the customs of the Russian Federation does not fall under the SPOT. The system is aimed specifically at the EAEU routes, where VAT has historically been paid not on import, but on sale.
What needs to be done before June 1st
Recalculate the unit economy taking into account the VAT payment shift. Register on the FTS platform to submit an additional payment. Instruct the carriers: do not leave without a QR code. Arrange with the bank for an overdraft or a credit line for a security payment — if there are not enough working capital.
