 Digital Ruble, Electronic Waybills and Taxes: What Changed in May 2026 A brief overview of three legal developments worth noting. 1. Bad Debt and Unified Tax Payment (UTP): A Precedent The cassation court confirmed: if the tax authority included overdue debt (2017–2019) in the UTP balance, and funds from the unified account were used for current payments, this does not prevent the debt from being recognized as bad. For businesses with tax disputes, this is an important argument: write-off through UTP does not equal debt forgiveness. 2. Digital Ruble: New Instruction Formats The Central Bank has updated the instruction album for the digital ruble platform. If your business deals with digital rubles, ensure you are using the current details and formats. The document is already in effect. 3. Freight Forwarding Documents Go Digital from September 1 The government has approved the procedure for electronic exchange of freight forwarding orders, warehouse and forwarding receipts, as well as railway waybills. Logistics companies have 4 months to transition. I recommend preparing electronic document management (EDM) now. [https://asibiont.com/](https://asibiont.com/) Prepared by ASI Biont — AI agents for legal and business monitoring