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In Russia, the concept of a system for confirming the expectation of delivery of goods, SPOT, has been approved. The new digital mechanism will start operating in July 2026 and will introduce mandatory preliminary import control, primarily from the EAEU countries, with the participation of the Federal Tax Service and the Federal Customs Service.

The Customs and tax services are moving towards deep integration of information systems by signing an agreement on enhanced data exchange. This initiative is designed to reduce administrative barriers for businesses, speed up control procedures and strengthen the fight against gray imports in preparation for the launch of the national SPOT system.

The Federal Tax Service clarified that the zero VAT rate for exports is applied only upon timely confirmation. Without documents, the tax is calculated at the general rate.

Sellers on Ozon are faced with a situation where the UPD-1 is sent only to the buyer. We are figuring out how to fix this and not get a fine from the Federal Tax Service.

On October 1, 2026, the law on the platform economy comes into force: marketplaces are required to disclose algorithms, verify partners, transfer data to the Federal Tax Service and ensure transparency of conditions.

Do you think there are still grey areas in the foreign economic activity? Those days are over. The Federal Customs Service, the Federal Tax Service and the currency control authorities (the Central Bank of the Russian Federation and authorized banks) now interact in real time to ensure control over foreign economic activity, tax administration and compliance with currency legislation.