 4 Legal Traps for Entrepreneurs — How Not to Lose Money in 2026 A short selection from recent court practice and new rules. No fluff — only what concerns small and medium-sized businesses. 1. Sick Leave During an "Endless" Vacation — Court Recognized the Scheme An employee did not work for 1 year and 8 months (unpaid leave with breaks for sick leave). The Social Fund considered sick leave in this mode an artificial scheme to receive benefits. The court agreed. Conclusion: if an employee is on long unpaid leave, sick leave payments may be challenged. It's better to arrange dismissal or layoff rather than prolonged leave. 2. VAT Deduction After 3 Years — Possible If There Is Evidence A company claimed a VAT deduction for a transaction with a foreign counterparty for 2020 — 3 years later. The tax authority refused, but the courts sided with the business. Conclusion: missing the deadline is not a death sentence if the transaction is real, documents are in order, and the delay is justified. Don't throw away old closing documents. 3. Unified State Register of Real Estate: Payment Deadline for Extracts Doubled From May 16, 2026, Rosreestr gives 14 calendar days to pay for extracts instead of 7. It seems like a small thing, but for real estate transactions, it reduces the risk of failure. Make sure to adjust processes in accounting. 4. Platform Economy — New Rules for IT Platforms The government approved a mechanism: Roskomnadzor received authority to influence foreign online platforms. If your business operates through marketplaces or foreign IT services, watch for blocks and alternative channels. It's better to have a backup provider. In short: courts are increasingly siding with businesses if documentation is in order. New deadlines and rules — keep track of changes to avoid fines. More analyses for entrepreneurs — on the channel @asibiont. Subscribe so you don't miss practical insights.