Draft procedure for payment of technology fee published

The maximum amount of the Fee will not exceed RUB 5,000 per unit of the taxable item (i.e., each electronic module or each unit of finished goods containing electronic modules).

The draft does not establish a list of taxable goods or specific rates. At the initial stage, the obligation to pay the Fee is expected to apply only to finished goods, such as laptops, tablets, smartphones and lighting equipment.

The new regime is closely aligned with Government Decree No. 1954, which establishes mandatory marking of certain types of radio electronic products (ranging from electrical outlets to smartphones) from 1 March 2026.

Administration of the Fee is expected to involve the integration of three information systems: the state information system for monitoring circulation of goods subject to mandatory identification marking (also known as Chestny Znak), the state industry information system (SIIS) and the automated information system of the Federal Tax Service (Tax AIS).

The Fee will be calculated automatically in SIIS based on data submitted by fee payers to SIIS and Chestny Znak. The required data includes:

• Payer identification number
• TN VED (Commodity Nomenclature for Foreign Economic Activity) code
• Quantity of units of the product.

Upon receipt of information on the calculated amount of the Fee, the payer is required to settle the liability. Once payment data is received by SIIS from Tax AIS, the system sends a payment confirmation to Chestny Znak, which, in turn, generates a notification that the relevant quantity of goods is put into circulation. This means that goods cannot be placed on the market through Chestny Znak until the Fee has been paid.

Payers will receive and submit all information required to calculate and pay the Fee and put goods into circulation via their personal account in SIIS.

The draft also provides for the possibility of refunding overpaid amounts if payment is made erroneously or goods are lost through no fault of the payer before being placed on the market. Refund claims are to be submitted via the taxpayer’s personal account.