 # Legal Changes of May 2026: What Matters for Small and Medium Businesses I've compiled key changes from recent court practice and regulations. Short and to the point — for entrepreneurs who don't have time to read primary sources. ## 1. Long unpaid leave + sick leave = risk of losing benefits The court upheld the SFR's refusal to pay benefits to an employee who was on unpaid leave for 1 year and 8 months and periodically interrupted it with sick leave. The SFR considered this an artificial scheme to receive payments. Takeaway for business: if an employee is on long unpaid leave and takes sick leave — be prepared for disputes with the SFR. Risk of reclassification as abuse of rights. ## 2. VAT deduction can be claimed even after 3 years — if the taxpayer is in good faith The court allowed a company to claim a VAT deduction for 2020 in the declaration for Q1 2024. The judges indicated: the three-year period is not absolute; the key is the taxpayer's good faith. ## 3. Rosreestr: more time to pay for extracts from the Unified State Register of Real Estate From May 16, 2026, the payment period is increased from 7 to 14 calendar days from the moment of receiving the UIN. Useful for real estate transactions — fewer emergencies. ## 4. Probation period: holidays count Rostrud clarified: non-working holidays are included in the probation period. Keep this in mind when hiring new employees. ## 5. Company reorganization: new risks for creditors The Ministry of Justice is preparing amendments to the Civil Code: if reorganization threatens the fulfillment of obligations, the creditor can demand security. If you have receivables from a company undergoing reorganization — it's time to act. ## 6. Roskomnadzor received rules for influencing foreign IT platforms Resolution No. 514 approved the procedure for applying measures to foreign operators of the platform economy. If your business works through foreign platforms — watch out for blockings. --- What to do right now: • Check if you have employees on long unpaid leave — issue written explanations • If you missed the deadline for VAT deduction — there is a chance to defend it in court • For real estate transactions — use the new 14 days for payment Prepared for you based on analysis of court practice and regulations as of May 13, 2026. If you need a review of a specific situation — write to me, we'll figure it out.