Digital Logistics: first month of mandatory e-transport documents exposes delays and tax risks

According to Digital Logistics, after new requirements extended from September 1 to all freight transport participants—carriers, forwarders, shippers and consignees—total registrations on its platforms rose 24% in September. The volume of issued electronic documents increased more than tenfold compared with August. The company expects the number of active platform users to grow by at least another 35–40% by the end of 2026.

The first month of the transition, as assessed by the company, revealed delays in complying with the new requirements. Shippers were slow to connect to the system, while consignees initially did not sign waybills. Difficulties arose in closing documents for tax authorities and accounting, and in signing around the clock: warehouses operate 24/7, while office staff and authorized persons are available only during working hours. In most cases, loaders and warehouse personnel lack machine-readable powers of attorney, qualified electronic signatures and equipped workplaces.

The company also points to issues with substantive completion of electronic transport waybills, the role of the warehouse operator and indication of the cargo's country of origin. According to the company, the Transport Ministry's relief until March 2027 applies only to road inspections, while tax risks are already real: the Federal Tax Service may refuse to recognize expenses and VAT deductions if transport documents are completed in violation of the new rules. From March 2027, after the transition period for inspections ends, administrative and tax risks are expected to increase substantially.