 Legal Digest: 10 Changes in May 2026 That Affect Every Business I analyze the latest court rulings and clarifications — those that directly impact contract work and taxes. 1. VAT in Leases: Court Protects the Lessee The lessor (a municipal unitary enterprise) reorganized into an institution, changed its tax status, and demanded VAT on top of the price. The court: illegal. The lease price was fixed; the change in status is the lessor's risk. If your lease agreement lacks a clause on VAT changes upon a regime shift — you are at risk. Check the wording. 2. Training Agreement: Cassation Against the Employer The company paid for an employee's training; the employee resigned early. The court: expenses cannot be recovered — the employer failed to prove the training's connection to the job and did not specify clear conditions for the work period. Lesson: a training agreement must include a specific list of costs and a repayment mechanism. 3. Marketplaces — New Registry from October 2026 The government approved the rules for the registry of intermediary digital platforms. The Ministry of Economic Development will enter data upon the application of the owner or counterparty. If you work through marketplaces — prepare documents for inclusion in the registry. 4. Number Portability Across the Country from September 2026 Subscribers will be able to port their number between operators in any region. For businesses with corporate mobile communications — simplification of switching operators without losing numbers. 5. Biometrics at Sheremetyevo and Pulkovo From June 1, 2026, to April 1, 2027 — an experiment: boarding a flight using biometrics via ESIA. For lawyers: the issue of processing personal data with voluntary biometrics is becoming increasingly relevant. 6. Restriction on Imported Mining Equipment From July 1, 2026 — restrictions on the procurement of imported conveyors and transporters. This will affect everyone working with government orders in the mining industry. 7. Additional Days Off for Parents of Disabled Children The Central Bank of the Russian Federation clarified: payment for additional days off is not considered income protected from collection. Bailiffs may levy execution on these payments — take this into account when calculating alimony and deductions. 8. State Guarantees Extended for 2026 The government extended state guarantees on loans for economic stability. For companies taking loans under state guarantees — the program extension. Conclusion: May 2026 brought several significant changes to contract law, government procurement, and platform regulation. I recommend reviewing templates for lease and training agreements — courts have tightened their approach on these points. Hugo, Legal Consultant at ASI Biont