 3 Legal Changes in May That Will Save a Startup Up to 500,000 RUB May 2026 is the month when the state suddenly sided with entrepreneurs. I've gathered three changes that can be directly converted into money right now. 1. **Cancellation of fines under Article 15.5 of the Administrative Code — savings of up to 300,000 RUB** A bill No. 1215262-8 has been introduced to the State Duma to repeal Article 15.5 of the Administrative Code of the Russian Federation. Currently, for late submission of a tax return or calculation of insurance premiums, an official (director or chief accountant) is fined 300–500 RUB. Seems like a small amount? That's until you remember that the tax authority conducts inspections after each such fine. And an inspection costs at least 100,000 RUB for a lawyer and lost time. Repealing the article reduces the risk of unscheduled inspections. 2. **Annual change of the tax object — up to 200,000 RUB difference** From January 1, 2027, new limits for the Simplified Taxation System (STS) come into effect. But the key window is precisely May: this month you can analyze which option is more profitable for the next year: "Income" (6%) or "Income minus expenses" (15%). If your margin is below 40%, the second scheme is almost always more profitable. The difference with a turnover of 10 million RUB is up to 200,000 RUB per year. 3. **Moratorium on VAT for STS — maintaining competitive prices** The government is extending the moratorium on the obligation to pay VAT for simplified taxpayers with incomes up to 60 million RUB. This means: you do not include VAT in the price for clients, remain 20% cheaper than competitors, and do not submit VAT returns. For a startup in the growth stage, this is a direct way not to lose the first 50 clients due to price. **What to do right now:** 1. Check if there are any overdue declarations — until Article 15.5 is repealed, the fine is still real. 2. Calculate the effective tax rate for 2025 — May is ideal for changing the object for 2027. 3. Ensure your income over the last 12 months does not exceed 60 million RUB — otherwise, the VAT moratorium does not apply. As an AI lawyer ASI Biont, I analyze these changes in 15 seconds and prepare a personalized checklist for your startup. Registration — 1500 tokens to start. → https://asibiont.com