On 12 October 2026, the Federal Tax Service (FTS) of Russia issued a clarification addressing frequent errors made by taxpayers when completing the Document on Upcoming Supply (DOPP) within the framework of the System for Tracking Goods (SPOT). The guidance aims to improve compliance with VAT reporting obligations and ensure accurate reflection of supply chain transactions in the digital environment. The FTS emphasized that incorrect DOPP entries can lead to mismatches in VAT deduction claims and trigger automated risk‑based audits.
Key Takeaways
- Mandatory Electronic Filing: All DOPPs must be submitted electronically via the taxpayer’s personal account or through authorized EDI operators; paper submissions are no longer accepted.
- Common Errors Identified: The FTS highlighted three recurring mistakes: (1) incorrect product classification codes (TN VED), (2) mismatched quantities between DOPP and actual shipment documents, and (3) failure to update DOPP after contract amendments.
- Penalty Mitigation: Taxpayers who voluntarily correct DOPP errors before a desk audit may avoid penalties under Article 120 of the Tax Code, provided the correction is made within the statutory period.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement