The tax authorities of Belarus and Russia have published official clarifications concerning the application of the national system for confirming the anticipated delivery of goods (hereinafter referred to as "SPOT") for goods transported across the territory of the Russian Federation—including goods intended for exhibitions, trade fairs, and other similar promotional or demonstration events.
These clarifications are publicly available on the official websites of the tax authorities of Belarus[1] and Russia[2], as well as on various legal information portals[3].
For any inquiries regarding compliance with SPOT requirements, please contact the Ministry of Taxes and Duties of the Republic of Belarus. As the authorized body, it provides official interpretations and clarifications to Belarusian business entities within the framework of its bilateral cooperation with the Federal Tax Service of Russia. Furthermore, it may consult with the Russian side to resolve any practical issues that arise during the implementation of legislation related to the SPOT system.
[1] https://nalog.gov.by/clarifications/clarifications/36697/