The initiative to defer the entry into force of tax laws for a year: possible consequences for business and the legal system

In early 2026, an initiative to adjust tax regulations was announced, aimed at reducing the administrative burden on entrepreneurs and increasing the predictability of fiscal policy. A key element of the proposed approach was the introduction of a one-year deferral of laws increasing the tax burden, as well as temporary protection from penalties for new VAT payers.

The proposed measures are positioned as a response to the slowing economic growth and the rising number of company liquidations. Under these circumstances, balancing the state’s fiscal interests with the need to maintain a stable business environment is particularly important.

One-year deferral for new tax liabilities

One of the central proposals is to establish a rule that federal laws introducing new taxes or increasing the rates of existing taxes must come into force no earlier than 12 months after their official publication.

From the point of view of legal technology, such a model means:

• formation of a predictable tax planning horizon;
• reducing regulatory uncertainty;
• minimizing the risks of drastic changes in business financial models;
• the ability to adapt accounting and management processes.

For the corporate sector, the time lag between the law’s adoption and entry into force is crucial. Tax changes affect contractual structures, investment calculations, budgeting, and borrowing costs. The lack of a transition period could significantly impact the sustainability of ongoing projects.

In this context, a one-year deferment is seen as a tool for stabilising the business environment and strengthening the principle of legal certainty.

Moratorium on fines for new VAT payers

A separate proposal applies to companies transitioning to VAT for the first time. It proposes temporarily exempting such taxpayers from penalties for unintentional reporting errors during the adaptation phase.

VAT is traditionally considered one of the most complex taxes to administer. Errors can arise due to:

• incorrect formation of the tax base;
• violations of the procedure for issuing invoices;
• failure to comply with reporting deadlines;
• incorrect reflection of transactions in accounting.

For small and medium-sized businesses, the transition to VAT often entails increased administrative costs and the need to restructure their internal accounting systems. The introduction of a temporary moratorium on sanctions is aimed at mitigating the risk of financial losses during the adaptation period.

It should be noted that the current regulations already apply targeted support measures for certain categories of taxpayers, which indicates a trend towards a more flexible approach to administrative matters.

Investment incentives and development of the patent system

The initiatives also include discussions on expanding investment tax incentives and improving special tax regimes, including the patent system.

Possible areas of development include:

• providing additional deductions or reduced rates for companies investing in modernization and development;
• creating conditions for a faster start of entrepreneurial activity;
• reducing barriers to market entry for small businesses.

The systemic development of investment incentives can facilitate the redistribution of capital to the production sector and improve the long-term competitiveness of the economy.

Credit load and payment discipline issues

Additional emphasis is placed on the problem of high business debt and delayed payments on government contracts. A significant share of interest expenses in the structure of companies’ profits reduces their investment opportunities and resilience to external shocks.

Possible support measures in this area may include:

• stimulation of preferential lending programs;
• improving mechanisms for subsidizing interest rates;
• strengthening control over compliance with payment deadlines for government contracts.

The financial stability of companies is directly linked to tax compliance and the ability to meet budget obligations on time. Therefore, credit and contract policies are closely intertwined with tax regulation.

Legal and economic consequences of the initiative

The proposal to defer the entry into force of tax laws for a year touches upon the fundamental principle of tax system stability. Its implementation could lead to a more predictable fiscal environment, which is especially important for investment- intensive industries.

At the same time, potential changes will require adjustments to budget planning and an assessment of the impact on budget revenues. The introduction of a mandatory transition period could slow down the implementation of fiscal decisions given the need to respond quickly to economic challenges.

From a business perspective, the key benefits are:

• reducing regulatory risks;
• improving the investment climate;
• the possibility of more accurate financial planning;
• reducing the likelihood of sanctions during the transition period.

A set of proposals aimed at introducing a one-year deferral for new tax laws and easing the administrative burden on new VAT payers reflects a desire to improve the sustainability of the business environment.

These initiatives aim to achieve a balance between budgetary interests and the need to maintain economic activity. Their implementation could contribute to a more predictable tax policy and reduce legal uncertainty for businesses.

If the relevant amendments are adopted, the practical significance will primarily consist of strengthening the principle of stability of tax regulation and creating an additional temporary resource for entrepreneurs to adapt to new fiscal conditions.

ZEN

Outsourcing accounting and legal support: the infrastructure for sustainable business

The modern business environment is characterized by constant changes in regulatory requirements, growing reporting volumes, and increasingly complex contractual structures. For businesses, this means the need for continuous monitoring of financial flows, accurate accounting, and the legal integrity of transactions. Errors in these areas rarely remain formal—they often result in additional tax assessments, fines, account freezes, or litigation.

Under these conditions, accounting and legal support ceases to be ancillary functions and becomes part of the management infrastructure. One of the most common models for organizing this work is outsourcing—transferring these functions to specialized external contractors.

Economy and controllability

It’s a common belief that outsourcing is primarily a way to cut costs. Indeed, a company eliminates the costs of maintaining in-house specialists, organizing workstations, purchasing specialized software, and ongoing staff training.

External support allows you to structure accounting and document management processes, build an internal control system, and establish clear interaction procedures. This is especially important for businesses that:

• actively scaling;
• enters new markets;
• changes the organizational structure;
• attracts investments.

In situations like these, what’s needed is not just record-keeping, but control and transparency.

Risk Management: A Preventative Approach

Legal and tax risks most often arise not from intentional violations, but as a result of incorrect interpretation of regulations or a delay in responding to changes in legislation.

Professional support allows you to develop a systematic approach to risk management:

• analysis of the contractual basis from the point of view of tax consequences;
• correct formation of the tax base and reporting;
• support of office and on-site audits;
• preparation of a legal position in claims work;
• assessment of the legality of business transactions.

The key function is the preventative one – identifying potential problems before they transform into financial losses.

Comprehensiveness instead of individual solutions

An in-house accountant or lawyer typically works within their own functional area. Meanwhile, many management decisions intersect with finance and law. For example, changes to the interaction with a counterparty affect not only the contract structure but also tax liabilities. An outsourcing model provides access to specialists in a variety of fields—from tax consulting to corporate structuring. This allows for a comprehensive, rather than fragmented, approach to business processes.

Company growth inevitably comes with increased transaction volume and increasingly complex reporting. Building an in-house, expanded service requires time and additional investment.

External support allows you to adapt the scope of services to current needs:

• increase or decrease in the number of operations;
• support of individual projects or transactions;
• preparation for reorganization or attracting investments;
• temporary strengthening of competencies for non-standard tasks.

External specialists have the advantage of being removed from internal management processes. This allows for a more objective analysis of the financial model, contractual structure, and tax burden.

Experience shows that independent examination helps to identify:

• excessive tax risks;
• ineffective contractual structures;
• gaps in internal document flow;
• non-compliance of current processes with legal requirements.

Such analysis can form the basis for optimizing the business model and increasing the company’s investment attractiveness.

Strategic effect

Outsourcing accounting and legal functions frees up management resources. Management can focus on product development, market engagement, and strategic planning.

In the long term, system support contributes to:

• formation of transparent financial reporting;
• increasing confidence on the part of counterparties and investors;
• reducing the likelihood of conflicts with regulatory authorities;
• strengthening the business’s reputation.

Outsourcing in this context is not a temporary measure, but an element of a sustainable organizational model.

Outsourced accounting and legal support is a tool for structuring a business in a complex regulatory environment. When properly managed, this model ensures a balance between cost efficiency, legal security, and process manageability, which is especially important for companies focused on long-term growth.