OREANDA-NEWS   Russian President Vladimir Putin has signed a law amending the Tax Code, which relate to the accounting of collateral payments for indirect taxes (VAT and excise taxes) paid when goods are imported into Russia from other countries of the Eurasian Economic Union (EAEU).

The payment of such a payment is provided for by the law on the establishment of a national system for confirming the expectation of delivery of goods (SPOT). Such a system is being created in order to combat "gray" imports and various tax evasion schemes.

The amendments to the Tax Code will allow for the consideration of the amounts of the security payment in the indirect taxes tax return for the import of goods from the EAEU, submitted for the tax period in which the taxpayer has obligations to pay them.

The excess of the amount of such payment over the amount of VAT (excise tax) calculated by the taxpayer will be recorded on his single tax account. But only after conducting a desk check of VAT and excise tax returns and (or) the entry into force of the decision of the tax authority based on the results of such an audit.

The law will enter into force one month after its official publication. At the same time, its provisions concerning the term and payment of VAT and excise taxes will apply to the import of goods into the territory of the Russian Federation starting from June 1, 2026.