of April 17, 2026 No. 101-FZ
About national system of confirmation of expectation of delivery of goods and about modification of separate legal acts of the Russian Federation
Accepted by the State Duma on April 15, 2026
Approved by the Federation Council on April 15, 2026
1. This Federal Law establishes legal and organizational basis of national system of confirmation of expectation of delivery of goods (further - the SPOT).
2. The purposes of this Federal Law are:
1) prevention of evasion from payment of indirect taxes in budgets of budget system of the Russian Federation;
2) law enforcement of turnover of the goods imported on the territory of the Russian Federation.
1. The relations arising in the field of the SPOT are regulated by the legislation of the Russian Federation about the SPOT.
2. The legislation of the Russian Federation about the SPOT consists of this Federal Law and other Federal Laws accepted according to it.
1. For the purposes of this Federal Law the following basic concepts are used:
1) the visualized reference - the electronic mark in the form of matrix bar code appropriated to the document on the forthcoming delivery of goods;
2) the document on the forthcoming delivery of goods - the electronic document confirming intention to import into the Russian Federation goods from other state members of the Eurasian Economic Union (further - EEU);
3) the applicant creating and submitting the document on the forthcoming delivery of goods (further - the applicant):
a) the legal entity formed in accordance with the legislation of the Russian Federation (further - the organization), the physical person registered as the individual entrepreneur (further - the individual entrepreneur), performing commodity importation on the territory of the Russian Federation from the territory of other state member of EEU;
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