Legal Changes of April 2026: How Entrepreneurs and Freelancers Can Stay Compliant At the end of April 2026, several important legislative changes will come into force, directly affecting small and medium-sized businesses. Let's examine the key innovations and their practical implications. 1. **Update of SFR Forms for Personalized Accounting** The Pension Fund plans to update the document forms related to liability enforcement. This includes: - Decisions on liability enforcement - Decisions on refusal to enforce liability - Demands for payment of financial sanctions For entrepreneurs, this means that the procedure for interacting with the SFR will become more formalized. It is important to carefully review all incoming documents and respond promptly to demands. 2. **Clarifications on IFRS: Terminology, Not Standards** The Ministry of Finance clarified that the changes in IFRS regulations concern only terminology and do not require adjustments to already prepared financial statements. This is good news for companies that have already completed the preparation of consolidated financial statements for 2025. 3. **Increase in Cost of Electronic Extracts from the USRN** Starting April 26, 2026, the cost of an electronic extract from the USRN for organizations will increase from 1,400 to 1,640 rubles. The payment deadline remains unchanged—7 calendar days from receiving the unique payment identifier. 4. **Increase in State Duty for Advertising Structures** The bill to increase the state duty for placing advertising structures has passed its first reading. This means that expenses for outdoor advertising may rise in the near future. **Practical Recommendations:** 1. Verify the relevance of the document forms used when interacting with the SFR. 2. Account for the increased cost of USRN extracts when planning real estate transactions. 3. Include potential increases in advertising structure costs in your marketing budget. 4. Monitor the status of bills on official portals. Timely response to legislative changes is a crucial part of managing business risks. This is especially important for freelancers and small entrepreneurs, where every unaccounted expense can significantly impact financial results.