How long to store primary documents, tax reports, invoices, accounting databases? How to store and destroy documents. Rosarkhiv. Responsibility for storing documents. LIST OF STANDARD MANAGEMENT DOCUMENTS PRODUCED IN THE ACTIVITIES OF ORGANIZATIONS, INDICATING STORAGE TERMS Federal Archive Service of Russia Rules for storing documents in accounting.

The question arises, how many years to keep accounting documents.

According to some documents - 5 years.

On the other hand, the so-called “depth” of a tax audit is 3 years.

At the same time, Part 1 of Law No. 402-FZ of December 6, 2011 states that primary accounting documents, accounting registers, financial statements, as well as audit reports about them must be stored for the period established by the rules of archiving. But at least five years. The storage periods for standard archival documents are determined in the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

To avoid being punished for violating the rules established by Law No. 402-FZ of December 6, 2011, keep tax returns, calculations, registers and other documents for at least five years. Longer - only those for which the law sets a longer period.

Keep copies of used strict reporting forms (stubs) confirming the amounts of cash received, packed in sealed bags, for at least five years. After this period ends and at least one month has passed since the date of the last inventory, copies of used forms can be destroyed on the basis of the act of their write-off. Such rules are established in paragraph 19 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

to menu

Storage periods for HR documentation

The periods during which personnel documents are stored are specified in Article 22.1 of the Law of October 22, 2004 No. 125-FZ and the list approved by Order of the Ministry of Culture of Russia of August 25, 2010 No. 558. The beginning of the document storage period is considered to be January 1 of the year. , following the year in which they were compiled (paragraph 4 of clause 1.4 of the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558).

Orders for hiring, transfer, dismissal and other orders for personnel generally must be kept for at least 75 years if they were created before 2003. If these documents were created after 2003, then they must be stored for at least 50 years.

Employment contracts, personal cards and employee files must also be kept for 75 years if they were created before 2003, or for 50 years if they were created after 2003. Any documents on personnel that were formed during the period of civil service, which is not the state civil service, must be stored for 75 years, regardless of the date of their creation.

The period during which it is necessary to store documents confirming that an employee received education at the expense of the organization is determined by the requirements of tax legislation. The fact is that paragraph 3 of Article 264 of the Tax Code of the Russian Federation establishes that in order to write off these costs to reduce taxable profit, the organization must keep all documents confirming training (agreement with an educational institution, an order from the head to send an employee for training, an act of provision of services, a diploma , certificate, certificate, etc.). Their storage period is limited to the duration of the training contract and one year of the employee’s work, but not less than four years.

In the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558, in addition to documents on personnel, other documents are also named. They are grouped into sections depending on their scope of application.

Keep the labor regulations even after replacing them with new ones. Shelf life is one year. A one-year shelf life is also established for vacation schedules.

Keep your time sheets for five years. And in difficult, harmful and dangerous working conditions - 75 years.

Beginning of the document storage period

count as January 1 of the year following the one in which they were compiled (accepted for accounting) (paragraph 4 of clause 1.4 of the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558). For example, if a document was drawn up in 2017, then the storage period begins to be calculated from January 1, 2018. There are two exceptions to this rule.

1. Registers required to deduct VAT. In particular, the purchase book and sales book, as well as journals of issued and received invoices. The beginning of their storage period is determined from the date of the last entry in them. This follows from clause 13 of section II of appendix 3, clause 24 of section II of appendix 4, clause 22 of section II of appendix 5 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.
2. Documents that confirm the original cost of depreciable property. The shelf life for them is considered from the moment when depreciation was no longer calculated (letter of the Ministry of Finance of Russia dated April 26, 2011 No. 03-03-06/1/270).

So, the four-year period begins after the reporting (tax) period in which the document was last used for preparing tax reports, calculating and paying taxes.

For example, for documents confirming the initial cost of fixed assets, the storage period will begin after the cost of the fixed asset is no longer taken into account in “profitable” expenses through the depreciation mechanism. Those. when the OS is completely depreciated, liquidated or sold (Letter of the Ministry of Finance dated 02/12/2016 No. 03-03-06/1/7604).

to menu

In case of loss of documents, the taxpayer is obliged to restore them for the four previous years

If a company has lost its primary document as a result of flooding, then it is obliged to restore the documents. Including for the past four years, and not just for 2011. Specialists from the Russian Ministry of Finance recalled this in a letter dated 08/11/11 No. 03-02-07/1-288.

Which refers to the provisions of paragraph 5. Which states that during a tax audit, inspectors do not have the right to demand from the company documents that have previously been submitted to the inspectorate (during a desk or on-site audit). The exception is those papers that were previously presented in the form of originals, but were returned by the tax authorities, and then the company lost them due to force majeure circumstances.

Another reason for the restoration of documents is that the storage period for documents necessary for calculating taxes is four years. This is stated in subparagraph 8 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation.

How to recover a lost document

Formally, the procedure is as follows:

1. Issue an order appointing a commission to investigate the reasons for the missing tax return.
2. Conduct an investigation into the missing document. Receive written explanations - memos - from the employees responsible for its safety.
3. Based on the results of the investigation, draw up a report. In it, indicate the reasons for the loss of the document, the measures that need to be taken to restore it.
4. Restore the document based on primary documents and tax registers.
5. Sign it with the employee who is authorized to do this today. Even if at the time when the document was originally drawn up, it should have been signed by another employee.
6. Make the inscription “Duplicate” on the declaration. In practice, colleagues rarely follow this procedure. According to the accounting data, they fill out the declaration again if it is not saved in the accounting program.

How many years must the primary document be kept, which confirms the loss in the income tax return?

The Tax Code says: documents that confirm a loss must be kept for the entire period while the loss reduces the income tax base. This is 10 years maximum. Plus another four years after the loss is paid off.

But what about claims documents? Only declarations of previous years or the entire primary?

The Russian Ministry of Finance insists: all primary documents must be stored (letter dated April 23, 2009 No. 03-03-06/1/276).

to menu

STORAGE TIMES OF VARIOUS DOCUMENTS(table)

The period for which documents of an organization and individual entrepreneur must be stored depends on their type. If you destroy the papers earlier, the company faces fines and additional charges.

to menu

Organization and rules for storing accounting and other documents

To store accounting documents, you need to equip special rooms, safes or cabinets (clause 6.2 of the Regulations, approved by letter of the USSR Ministry of Finance dated July 29, 1983 No. 105). The requirements for the construction of such storage facilities are given in the Rules approved by Order of the Ministry of Culture of Russia dated March 31, 2015 No. 526.

Strict reporting forms are stored in safes, metal cabinets or in special rooms to ensure their safety (clause 16 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359). Cash orders, advance reports, bank statements with related documents are collected in chronological order and bound.

Documents labeled “trade secret” are stored in safes.

Other documents can be stored in special rooms or in locked cabinets under the responsibility of persons authorized by the chief accountant.

Note: Clauses 6.2–6.4 of the Regulations approved by letter of the USSR Ministry of Finance dated July 29, 1983 No. 105, and clauses 3.2 and 3.6 of the Regulations approved by Resolution of the Federal Securities Commission of Russia dated July 16, 2003 No. 03-33/ps.

An organization has the right to store accounting documents in electronic form.

According to the legislation on accounting, primary and summary accounting documents can be drawn up on paper or in electronic form (Part 5 of Article 9 of the Law of December 6, 2011 No. 402-FZ). Tax accounting registers can also be maintained on paper, electronically and (or) on any computer media (). Finally, tax returns (calculations) can, and in some cases must be, submitted electronically (Article 80 of the Tax Code of the Russian Federation).

And since primary documents, accounting and tax accounting documents, as well as tax returns (calculations) can be prepared in electronic form, then they can be stored in the same format. No need to print. The only condition is that such documents must be certified in accordance with all the rules with an electronic signature.

Note: Letters of the Ministry of Finance of Russia dated August 22, 2012 No. 03-02-07/1-202 and dated July 24, 2008 No. 03-02-07/1-314.

At the request of regulatory agencies, including the tax inspectorate, copies of electronic documents will have to be printed and certified in person before being submitted for inspection (clause 1 of article 252, clause 1 of article 93 of the Tax Code of the Russian Federation). This conclusion is based on the provisions of Part 6 of Article 9 of the Law of December 6, 2011 No. 402-FZ, Articles 313 and 314 of the Tax Code of the Russian Federation.

To organize the storage of documents in electronic form, apply the Regulations approved by letter of the USSR Ministry of Finance dated July 29, 1983 No. 105 (in the part that does not contradict the law), and the Rules approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526. Do this until the federal accounting standard is approved , establishing requirements for documents and document flow in accounting. This is stated in the information of the Ministry of Finance of Russia No. PZ-13/2015.

Text electronic documents for storage in the organization’s archive should be submitted in PDF/A format. At least once every five years, check the condition of the electronic document carriers and whether the documents themselves can be reproduced. These are the requirements of paragraphs 2.31 and 2.32 of the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526.

to menu

Destruction of documents

When the storage period for documents expires, they should be destroyed (clause 2.3 of the Rules approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526). Documenting the destruction of documents is beneficial for the organization itself. After all, acts of destruction may be needed during inspections or court cases, if the organization is required to provide any documents. The destruction procedure is prescribed in paragraphs 4.6–4.13 of the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526.

An expert commission selects documents for destruction. The expert commission may include employees of the organization (secretary, accountant, clerk, etc.).

The destruction of selected documents must be formalized in an act according to the form (.xls 35Kb) from Appendix 21 to the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526. In the act, write the details of all documents. Similar documents can be listed under a common heading. Mark the deadlines for similar documents. For example, “advance reports for 2009, deadlines are 01/20/2009–12/01/2009.”

An organization can destroy documents in the following ways:

• transfer for processing (disposal). When transferring documents for processing (disposal), fill out an invoice, indicating the date of transfer, weight and quantity of papers;
• Destroy documents yourself - burn them, shred them with a shredder, throw them away, etc.

The chosen method of destruction must be indicated in the act.

to menu

Fines and Liability for violation of rules and terms of storage of documents

If there are no accounting documents, for example, they were lost, this is a gross violation of the rules for accounting for income and expenses. The organization faces a fine of 10,000 rubles. according to the Tax Code of the Russian Federation. The same punishment will occur if you do not comply with the procedure and period for storing documents.

If a lack of documents leads to an underestimation of the tax base, the taxpayer faces a fine of 20 percent of the amount of unpaid tax, but not less than 40,000 rubles.

The following penalties may be applied to an official:

• fine from 5,000 to 10,000 rubles. – for the first violation;
• from 10,000 to 20,000 rub. or disqualification for a period of one to two years - for a repeated violation.

Such sanctions are provided for gross violation of accounting requirements, including financial statements, of the Code of the Russian Federation on Administrative Offenses.

The safety of documents is not ignored in criminal law. Based on paragraph 1 of Article 325 of the Criminal Code of the Russian Federation, theft, destruction, damage or concealment of official documents out of personal interest can be punished by imprisonment for up to one year. But, of course, law enforcement agencies will have to prove such interest.

to menu

As practice shows, in almost any modern domestic enterprise, the largest volume of documentation is generated by the accounting department. understandably: it is in this department that they work with money, and each such operation needs to be officially recorded on paper. In addition, the period for storing primary documents in an organization is legally established, which means that you cannot simply get rid of “papers”; you will have to store them for at least several years and only then destroy them. By the way, the process of getting rid of waste paper is also not easy and has a number of specific features. More on all this further.

Documents, documents...

If we give statistics on the amount of documentation produced, it turns out that in almost all modern domestic enterprises, accounting is the source of 80-90% of paper documents. They need to be stored for a reason. Restrictions determine not only what is the correct minimum storage period for primary accounting documents (usually varying from five years to a decade), but also the conditions under which these objects should be kept. At the same time, it should be remembered that there is a division into documentation for temporary storage and permanent storage.

However, as practice shows, not every company’s managers are interested in understanding the intricacies of what storage periods for primary documents are established. To save yourself the headache, you can use the services of specialized archiving companies. Such a company knows exactly what type of documents need to be stored for how long, under what conditions, and in compliance with what rules. In addition, such an organization has the technical capacity to destroy documents entrusted for storage when the deadlines expire. It's really convenient, but it costs money. If you want to save money, then you will have to allocate a special room for the archive and delve into what the legal period for storing primary accounting documents in an organization is.

I want - I don’t want

The problem, by the way, does not arise out of nowhere. Current laws establish storage periods for primary accounting documents, and within any enterprise they must be observed. It follows from the legislation that any existing legal entity has obligations to preserve documentation. This means that the form of activity does not matter - whether it is a private entrepreneur conducting business alone, or a large concern, you will still have to take care of storing accounting reports and other documentation. It is important to study the legislation regarding the established storage periods for electronic primary documents and paper documents, so that in the event of a conflict situation with a contractor or during an inspection by a regulatory authority, you do not find yourself in an awkward position. In addition, failure to comply with the time intervals established by law can provoke a significant fine during inspection. Current legislation contains standards governing the minimum storage period for primary accounting documents. This is important so that business is safe, and the conduct of business in our country is legal and follows established rules.

The 125th federal law, adopted in October 2004, tells us what period of storage of electronic primary documents, paper documents, is currently established. Based on the name, it is dedicated to archives and the correct conduct of affairs. It is this official document that discusses the features of storing official papers produced by the accounting department. Here you can find both features that allow you to distinguish between documentation of temporary and permanent storage, as well as the deadlines characteristic of this or that type of paper.

Who does it apply to?

Responsibilities for observing the minimum storage periods for primary documents are assigned to:

• local government authorities;
• government agencies;
• entrepreneurs;
• enterprises;
• persons conducting business activities.

The law will have to be observed in relation to archival documentation, including those relating to personnel. The entire period of time specified in the law must be kept in a safe place. In addition to federal laws, the specifics of the storage periods for primary documents and accounting registers are addressed in a number of regulatory documents that are in force both in the country as a whole and in each individual region. However, the most important document is the above-mentioned Law 125, which provides a complete list of documentation regulating the duration of storage of accounting papers.

Law number 129

In 1996, a federal law was issued on the specifics of accounting. It states that accounting can generate its documentation on paper, as well as using various computer tools. At the same time, the company must independently make copies of documentation on paper so that all participants in transactions have access to data about them. If a regulatory authority requests access to documentation, company representatives are required to provide it. Both prosecutors and court representatives have the right to do this.

Creation, storage in compliance with storage periods of primary accounting documents, provision upon request must comply with the forms established in regulations. Documents must be sent to the requesting person in paper form. If the capabilities of the machines used in the work allow this, and if all participants agree, reporting can be sent in electronic form. This is also permitted by the current laws of our country.

We store according to the rules

Federal Law 129 contains a mention of the obligation to comply with storage periods for primary accounting documents. In particular, Article 17 mentions that any legal entity must necessarily store such documentation, including registers and reports. The duration of the time period is established by the rules regulating archival work at the state level. The duration of this period cannot be less than 5 years.

A special storage period for primary documents is established for documentation regulating accounting policies and some other categories (programs used on machines that process information, working chart of accounts). Of course, the duration here is also five years (in some cases this period can be set longer), but the period begins to count from the moment when the enterprise last resorted to this document. The head of a legal entity is the person who is legally entrusted with the responsibility for storing all required documentation in compliance with time intervals. This means that any educated and responsible boss must know the storage period for primary documents in the accounting department if he wants to keep the situation in the company under his control.

As practice shows, many organizations regularly conduct an inventory of official documentation, and local regulations establish persons responsible for storing documents, with whom the inspection authorities actually interact when monitoring compliance with the rules of archiving.

Creation and storage: everything according to the rules

Based on current legislation, accountants can generate both primary and summary documentation not only on paper, but also in electronic form; in this case, the obligation to create paper copies rests with the legal entity, and upon request from an interested party or an inspection body, the company is obliged to send paper documents to the address as soon as possible. Compilation and storage must be carried out in the form established by current regulations.

The list of documentation, which examines standard management papers generated during the operation of any enterprise, tells us what is the storage period for primary documents in the accounting department and the procedure for this process. These were established in 2010 in a document approved by the Ministry of Finance and the Federal Archive. In addition, it is necessary to take into account the requirements of the Tax Code, which regulates that every citizen of our country is responsible for maintaining accounting documentation for four years. This applies to papers related to accounting for expenditure and income components, as well as confirming the payment of taxes.

We approach things wisely

Correct organization of the process in compliance with the storage periods of primary accounting documents requires a professional approach, the involvement of personnel responsible for recording documentation, and processing of archival information about the organization of the work process itself. Currently, there are practically no places for specialized training in archival work, so finding a truly high-quality specialist is often difficult. On the other hand, progressive legislation requires that the storage periods for primary accounting documents be maintained, otherwise you may face categorically unpleasant fines. The best option for a fairly voluminous document flow is to create a department within the company responsible for archival storage and provide regular training for the personnel responsible for documentation using internal resources. This will allow you to keep control over innovations established in the laws and comply with all requirements.

An alternative option, which also allows you to take into account the storage period of primary documents and comply with it in your work activities, is to cooperate with an intermediary who undertakes to preserve the client’s papers. However, choosing an archival company for yourself is also not the easiest task. It is necessary to carefully analyze all available options in order to give preference to a reliable company and not worry that it may close or the building may burn down.

Features of storing certain types of documentation

As follows from the current legislation, primary documentation, as well as registers, reporting and balance sheet documents, must be transferred to the archive. All these categories of official documentation must be kept in accounting premises until they are sent to the archive, while the legal entity is obliged to provide all conditions for the safety of papers: cabinets must be locked, fire and other safety precautions must be observed. Within the enterprise, a special document appoints a person responsible for the safety of documentation.

If an enterprise uses it, by law these documents must be kept in a safe or a special cabinet, a room that is locked and guarantees the safety of the documentation. Primary documentation of the current time period, processed manually, must be collected, taking into account chronology, into registers, which are then sent to the archive for permanent storage.

What else should you pay attention to?

When storing bank statements, cash orders and advance reports, it is necessary to preserve all documentation taking into account chronology and bind it for joint, systematic storage. Some specific categories of documents (shift reports, work orders) can be stored without binding, but filed in folders so that nothing is lost or used for dishonest purposes.

The safety of documentation, as well as its timely sending to the archive, is primarily the responsibility of the chief accountant, although, if necessary, local regulations may contain delegation of authority to another person. Issuance of primary documentation, reporting, and balance sheet documents is possible only in certain cases with an official order from the chief accountant. In general, structural units do not have access to accounting documents. Seizure of documentation is possible only if there is a specialized request from investigative bodies, courts or other authorities with the appropriate powers under the law. In this case, it is necessary to provide an official resolution drawn up in compliance with the law. When seized, it is necessary to draw up a protocol, one copy of which is handed over to a representative of the organization against signature.

The storage period for primary documents is reflected in the table below.

Features of document flow

The term “document flow” is applied to a complex of factors associated with the movement of documentation from the moment the paper is created until it is transferred to the archives. Developing a schedule is the responsibility of the chief accountant, although at some enterprises it is delegated to a document management specialist. However, as practice shows, the most correct thing is to include such a schedule in the organization’s accounting policy, which is then approved by a specially issued order signed by the company’s chief executive officer.

Using a schedule, you can coordinate and simplify the planning task in an enterprise. The document flow schedule for primary documentation is a list of performers, time intervals within which the papers must be sent to the accounting department, as well as the time frame within which accountants process them. The reporting periods, including balance sheets, must be described. Often, accounting policies contain regulations for the storage period of primary documents, and this period is either equal to that established by law, or is assigned a longer period if required by the specifics of the company’s activities. When the reporting for the year is submitted, the documentation is prepared in accordance with the established procedure and transferred to archival storage. It is taken into account that in the future there may be a need to extract useful data from the volume transferred for storage. To do this, it is customary to divide cases into folders, and the grouping is explained by the content. Be sure to assign a relevant title to each folder.

Features of case storage

All documentation generated during the activities of the enterprise, as stated above, is divided into those intended for temporary storage and permanent ones. When transferring papers to the archive, each of these categories must be submitted separately, without mixing official papers in the same folders. In this case, copies must be stored separately from the originals. You will also have to sort the documentation showing reporting, plans by year, by quarter, and by month into separate folders. One file should contain one piece of documentation.

To group one case, you can use documents generated for one period (quarter, year, month). The exception is the so-called transitory categories - for example, personal files, the closure of which is not confined to the calendar year. If the case contains documentation generated over several months, it is necessary to separate each month from the others with a special sheet, recording on it what period the block following it documents. In this case, it is allowed to group up to 250 sheets into one file. The thickness of the folder can be 4 cm or less.

What else should you pay attention to?

As can be seen from the rules for maintaining an archive, if the documentation has appendices, those (regardless of exactly when they were compiled) must be attached to the documentation that they accompany. In general, consistency for the archive of accounting documentation is very important, so it must be strictly observed. As a rule, the statements are posted first, then the explanatory notes, and then the balance sheet, supplemented by the attached documents.

When organizing the storage of personal accounts of company employees, it is necessary to allocate a separate file for this, in which the documentation is laid out by year with strict adherence to chronology. Annual correspondence is formed into folders indicating the calendar year and is also systematized according to dates. Each request must be followed by a response.

Some features

The storage periods prescribed in the Tax Code may differ from those standards specified in the laws regulating the activities of accounting. When observing such a discrepancy, it is recommended to first observe the time period that is longer - this will allow, if necessary, to access the documentation, to use it, even if, according to one of the current rules, the deadline has already expired. In addition, the inspection authorities will have nothing to complain about. It is also necessary to remember a special list published in 2000 indicating the duration of storage of some specific groups of documentation. This list is regularly updated and supplemented, so the chief accountant of the enterprise and the department responsible for document flow must monitor the latest information.

If the storage deadlines were violated, responsibility for this rests with the head of the company, despite the fact that the issue of safety is primarily the responsibility of the chief accountant. If the order and duration of storage are violated, the company is fined. For an official, the punishment usually varies between two and three thousand rubles. But if primary documentation is not kept at all, they can be punished with a fine of five thousand rubles or more.

The storage periods for accounting documents in an organization are determined by the accounting law and a special list. From our article you will learn about the duration of their storage period, as well as the features of determining the storage periods for individual documents in various situations.

Why keep accounting documents?

Any accountant knows that every document drawn up in a company or received from counterparties has its own value and must be preserved. Based on the information contained in the primary documents, accounting is carried out and financial statements are compiled. Verification of accounting and accounting data by all regulatory authorities is carried out using primary documents.

All primary accounting records and reports must be stored for legally defined periods.

The storage periods for accounting documents are regulated by the Law “On Accounting” dated December 6, 2011 No. 402-FZ and the list approved by Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558.

What is more important - the list or law No. 402-FZ

Comparing the storage periods for accounting documents specified in the list and Law No. 402-FZ, the following conclusions can be drawn:

• the list establishes different storage periods depending on the type and significance of documents classified as accounting;
• Law No. 402-FZ provides for a 5-year storage period for accounting documents, but does not specify the terms by type of documentation;
• in paragraph 1 of Art. 29 of Law No. 402-FZ states that the basis for determining the storage periods for documentation is a list.

Thus, when deciding the fate of an invoice, balance sheet or accounting certificate, it is necessary to proceed primarily from the deadlines indicated in the list. However, their storage period cannot be less than 5 years.

The storage period for accounting documents specified in Art. 29 of Law No. 402-FZ, also concerns the accounting policies and standards of the company, including documents existing in electronic form. The latter also cannot be destroyed within a 5-year period. The storage period begins with the year following the year of their last use (Clause 2, Article 29 of Law No. 402-FZ).

You will learn about which digital signature should be signed in the electronic primary document from the material “Electronic primary documents must be signed by UKEP” .

Let's understand deadlines using an example

Landscape Design LLC, formed several years ago, has steadily gained a foothold in its market segment. The accounting part of the work was carried out by a team of 4 people. Each specialist was assigned specific accounting areas, and the chief accountant was in charge of reporting and interaction with controllers.

Over the past period of work, the accounting department has accumulated an uncountable number of folders with documentation in closets and utility rooms. It's time to deal with them.

Most of the primary data were acts of work performed - on their basis, the company’s revenue was regularly determined, reflected in its financial statements.

Read about the preparation of certificates of completed work in this article .

Significant volumes of paper deposits consisted of invoices for purchased materials, payment slips, salary slips and related calculations.

A separate shelf was completely filled with accounting records, declarations, reports to the pension fund and social security, as well as statistical forms.

Each accountant compiled a list of cases with accounting documentation for his area, and the chief accountant systematized all the information in a single table, one of the columns of which was dedicated to the standard storage periods for documents taken from the list.

Table “Retention periods for accounting documents in an organization”

Document from Landscape Design LLC	Shelf life according to the list, approved by order No. 558
Certificates of work performed under contracts for core activities	Within 5 years after the end of the term for which the contract was concluded
Treaties and additional agreements thereto	Within 5 years after expiration (unless otherwise specified in other articles of the list)
Powers of attorney for receiving money and goods and materials	At least 5 years
Statements for the issuance of salaries, benefits, financial assistance and other payments	At least 5 years, and in the absence of personal accounts - at least 75
Register of information on the income of individuals	At least 75 years old
Employment contracts and personal cards of employees	For 75 years
Time sheets, working time logs	At least 5 years (at least 75 years under dangerous, difficult and harmful working conditions)
Information about the income of individuals	At least 5 years, and if there are no personal accounts or payroll records - at least 75 years
Annual accounting (financial) statements	Constantly*
Accounting policies, chart of accounts, forms of primary accounting documents	At least 5 years
General ledger, turnover sheets, account cards, etc.	At least 5 years
Fixed asset accounting cards	At least 5 years after the liquidation of the facility
Declarations for VAT, transport, land, profit	At least 5 years
Reporting to the Social Insurance Fund	Annual calculations are constant*, and quarterly for 5 years
Reporting to the Pension Fund	Minimum 5 years, and if the organization does not have personal accounts and payroll records, then at least 75 years
Individual information in the Pension Fund for employees	At least 75 years old
Reporting to statistics: - annual; - semi-annual and quarterly; - one-time; - monthly	Constantly*. 5 years or permanently* in the absence of annual ones. Constantly*. Yearly or continuously* in the absence of other reporting
Correspondence about penalties and fines imposed on the company	At least 5 years

Do not ignore the * sign in the table. It means that the document must be kept for the entire time the company operates.

All documentation indicated in the table directly or indirectly relates to accounting, therefore, the chief accountant of Landscape Design LLC increased the periods exceeding the 5-year storage period provided for by Law No. 402-FZ to the limits indicated in the list.

Considering that the company has not yet celebrated its 5th anniversary since the start of work, none of the documents presented in the table can be destroyed. To clear out the paper-cluttered premises, the accounting department allocated a special office, where they placed documents awaiting expiration.

Nuances of accounting for storage periods of accounting documentation

In the practical activities of Landscape Design LLC, there were cases of selling fixed assets at a loss. For the purposes of accounting and tax accounting for fixed assets, the same documents are used. The difference lies only in the recognition of expenses associated with their disposal. This fact must also be taken into account when determining the storage period for documents.

For example, 2 years ago the company purchased a VAZ-21102 car (OKOF code 15 3410010). Based on the fact that, according to the classification of the fixed asset, it belongs to the 3rd depreciation group, the useful life (USI) was set at 5 years. Due to constant breakdowns, it was decided to sell the car at any price offered. The proceeds from the sale turned out to be less than the residual value of the property, and the loss from the sale according to tax accounting standards for 3 years (the remaining SPI) will be evenly taken into account when calculating income tax.

IMPORTANT!The nuances of tax accounting for losses from the sale of fixed assets are reflected in clause 3 of Art. 268 Tax Code of the Russian Federation.

Read about the specifics of grouping expenses for tax accounting purposes here. material .

Thus, all documents related to the formation of the initial and residual value, the term of the joint venture, contracts and acts of sale, as well as certificates and calculations for accounting for losses from the sale of fixed assets must be preserved for at least 4 years after the end of inclusion of the specified loss in the tax base . This is due to the fact that during an audit, tax authorities have the right to examine documents for the 3 years preceding the audit. Thus, documents on the specified fixed asset will have to be stored for at least 9 years.

The case considered is not the only one where the storage period for documents is extended. In the next section we will present other situations.

Other cases of increasing the shelf life of primary products

If Landscape Design LLC operated with a loss, and then took it into account when calculating income tax, the documents would have to be kept for the entire period of transferring the loss plus 4 years after it was completely written off. In this case, it is impossible to get rid of either the primary document confirming the loss received, or other certificates and calculations on the basis of which this loss was transferred.

For example, accounting and tax documents for losses incurred in 2018 and accounted for over the next 10 years will have to be stored until the end of 2032.

The storage period for accounting documents will also have to be increased in the following case. Landscape Design LLC provided services to a customer who did not promptly pay for the work performed and did not respond to letters and complaints. The company was not excluded from the state register, but did not repay its debt. Landscape Design LLC was able to take into account bad receivables only in 2018, and the organization will have to store all documents related to this situation until the end of 2022.

Results

Invoices, certificates of work performed, salary payment statements, reports - taxpayers are required to keep these and many other accounting documents for the periods established by a special list. These terms cannot be reduced, but in some cases they have to be increased (when carrying forward losses, writing off bad receivables, selling fixed assets at a loss).

Documents must be kept at least as long as tax inspectors may require them during an audit. Based on paragraph 4 of Article 89 of the Tax Code of the Russian Federation, an inspection can be carried out for a period not exceeding three calendar years preceding the year the decision on the inspection was made. This means that documents from the previous three years must be kept.

Meanwhile, tax legislation adds another year to this period. According to subparagraph 8 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation, taxpayers are required to ensure the safety of documents necessary for the calculation and payment of taxes for four years. These include accounting and tax accounting data, as well as documents confirming the receipt of income, expenses and payment (withholding) of taxes. A similar requirement is established for tax agents (subclause 5, clause 3, article 24 of the Tax Code of the Russian Federation). At what point do you start counting the four-year period?

Taxes are calculated based on the results of tax periods (Clause 1, Article 55 of the Tax Code of the Russian Federation). It turns out that the four-year period must be counted from the next day after the end of the tax period. For example, let's take VAT: until what date should we keep documents related to the calculations of this tax for the fourth quarter of 2012? The four-year term will begin on January 1, 2013 and end on December 31, 2016. It turns out that in 2016 it is necessary to store documents from 2012. That is, a year that is not subject to on-site inspection.

There are two exceptions to this rule. The first is the registers necessary for deducting VAT: a purchase book and a sales book, as well as journals for recording issued and received invoices. Determine the beginning of their storage period from the date of the last entry in them (clause 24 of section II of appendix 4, clause 22 of section II of appendix 5 and clause 13 of section II of appendix 3 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). The second exception is documents that confirm the original cost of depreciable property. The shelf life for them is calculated from the moment when they stopped accruing depreciation (letter of the Ministry of Finance of Russia dated April 26, 2011 No. 03-03-06/1/270).

The storage periods for accounting documents are also established in the accounting legislation. From Article 29 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as the Accounting Law) it follows that:
- primary accounting documents, accounting registers and financial statements must be stored for periods established by the rules of state archival affairs, but not less than five years. (The storage periods for standard archival documents are determined in the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558);
- accounting policy documents, standards of an economic entity, other documents related to the organization and maintenance of accounting, including tools that ensure the reproduction of electronic documents, as well as verification of the authenticity of an electronic signature, must be stored for at least five years after the year in which they were used for preparation of financial statements for the last time.

Thus, in order not to be punished for violating the rules established by Law No. 402-FZ of December 6, 2011, keep tax returns, calculations, registers and other documents for at least five years.

A few exceptions to the general rule

So, as a general rule, you need to store papers for at least five years. This is the maximum period established by the Accounting Law. At the same time, the maximum depth of a tax audit is three years. Therefore, it is especially important to maintain the safety of papers related to the calculation of taxes during this period. If you don’t have enough documents from, say, five years ago, you can only be fined for violating the rules for storing documents.

Meanwhile, in a number of cases, the storage period for accounting documents is determined according to special rules. As a result, the absence of papers even, for example, six years ago can lead to fines for underestimating tax payments. Let's look at such situations separately.

“Primary” for acquired property. Documents for the acquisition of fixed assets and intangible assets must be preserved regardless of the useful life of these objects. After all, papers are needed to confirm the original cost for the purposes of calculating depreciation, as well as property tax. In addition, without a “primary” document, the company will not be able to confirm the value of the property when it is sold. Moreover, this applies to both fixed assets and other property. Therefore, the papers must be kept for four years after the reporting period in which the property was written off the balance sheet or sold (the period in which the property was written off the balance sheet or sold (subclause 8, clause 1, article 23 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated April 26 2011 No. 03-03-06/1/270).

Special requirement for loss-making companies. The income tax payer has the right to reduce the tax base of the current period for losses of previous tax periods in the manner prescribed by Article 283 of the Tax Code. Losses can be taken into account for the next 10 years.

However, if a company transfers losses to the future, then during the entire period of using this benefit it is obliged to keep documents confirming the amount of losses incurred (clause 4 of Article 283 of the Tax Code of the Russian Federation). This provision allows tax authorities to request documents on past losses that the company declares in its declaration for the current period. Based on this, write-off of losses is possible only upon presentation of primary documents confirming the financial result obtained.

The requirement to store documents on losses during the entire period of their write-off also applies to payers of the unified agricultural tax (clause 5 of Article 346.6 of the Tax Code of the Russian Federation) and for “simplified workers” (clause 7 of Article 346.18 of the Tax Code of the Russian Federation).

Write-off of bad receivables. It must be kept for four years after the period in which the counterparty’s debt was recognized as bad. In this case, the storage period is extended if the limitation period for the obligation was interrupted and began to run again .

Let us remind you: in accordance with subparagraph 2 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation, the amounts of bad debts are equated to non-operating expenses of the taxpayer as a loss received in the reporting (tax) period. Such expenses reduce the tax base when calculating income tax. Naturally, with supporting documents.

Thus, the primary accounting documents substantiating the amount of receivables characterize the value of the disposed property rights, that is, the amount of expenses. Therefore, the countdown of the storage period for such documents must be started anew from the moment the bad debt is written off. If you destroy documents ahead of schedule, the company will lose the right to recognize bad debts as expenses, since it will not be able to confirm their amount to the tax authorities.

There are different retention periods for accounting, tax, personnel and other documents. If you do not have the documents requested by the Federal Tax Service, inspectors will assess additional taxes with penalties and issue a fine.

Attention! You can download the table of document storage periods for 2019 for free using the link:

It is convenient to work with documents in . It is suitable for organizations and individual entrepreneurs. The program will automatically generate and print all the necessary primary data. It also includes uploading transactions to 1C, automatic generation of any reporting, and much more.

Document retention periods

The storage periods for accounting and tax documents, the procedure for their destruction and liability for violation of storage and destruction are established by law. The basic rules are spelled out in the Tax Code of the Russian Federation, order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558 and two federal laws. These are the laws of October 22, 2004 No. 125-FZ “On Archiving in the Russian Federation” and of December 6, 2011 No. 402-FZ “On Accounting”. It is better not to violate them. This link provides a list of the most important documents that any company should have >>>.

Table. Document storage periods in 2019

Document	How long to store
Accounting documents
Purchase and sale documents (agreement, invoice, act, consignment note TORG-12, UPD, power of attorney, reconciliation act)	5 years
Waybill
Bank documents (statements, payment orders, checkbook)	5 years
Cash documents (cash book, advance report, PKO, receipt for cash register)
OS inventory card	5 years after disposal of fixed assets
Accounting policy	5 years
Accounting information
Orders on main activities	Before the company closes
Accounting register (account turnover, SALT, general ledger)	5 years
Financial statements (balance sheet, income statement, statement of changes in equity, cash flow and other forms) and IFRS reports	Before the company closes
Audit report	Before the company closes
Tax documents
Tax accounting registers	5 years
Tax reporting (tax return, calculation of advances, calculation of insurance premiums, 2-NDFL certificates with a register, calculation of 6-NDFL and other reports to the Federal Tax Service)
Receipt for sending tax reports electronically
List of attachments and notification of receipt when sending a document to the Federal Tax Service by mail
Invoice	4 years
Books of purchases and sales with additional sheets	4 years
Book of accounting of income and expenses KUDiR on the simplified tax system	Before the company closes
Reconciliation report with the Federal Tax Service
Document on the loss and the amount of tax base reduction	during the period of reduction of the tax base for the amount of previously received losses
Documents on insurance premiums
Payments for transfer of contributions	6 years
Calculation 4-FSS	Quarterly - 5 years from the date of acceptance of the report to the social insurance fund Annual – before the company closes
Information SZV-M	6 years
Annual personal reporting to the Pension Fund (SZV-STAZH, ODV-1 and a receipt for their sending to the Pension Fund)	Before the company closes
Document confirming the sending of the report to the fund (receipt of receipt of the report in electronic form, list of attachments and notification of receipt when sending the document by mail)	Store with the report
Personnel documents
Original employee document (work book)	On demand by the employee(but not more than 50 years, and if the employee was registered before 2003, then no more than 75 years)
Personal card and copies of employee documents*	- 50 years, for an employee registered from 2003 and later; - 75 years old, for an employee registered before 2003.
Employment contract and amendments to it
HR orders
Time sheet
Sick leave and calculations for it	5 years
Employee vacation schedule	1 year after use
Staffing table	Before the company closes

* To store copies of an employee’s documents, it is better to have the employee’s written consent to the processing of his personal data. This will help avoid disputes with inspectors and fines.

What to do if the document storage period has expired?

Expired documents must be destroyed. To destroy documents, draw up an act in which you write down the name and number of cases with documents that need to be destroyed. This act must be signed by a special commission, the composition of which will be approved by the General Director in his order.

Fine for lack of documents

For the absence of primary documents, invoices and tax registers, employees of the Federal Tax Service can fine the LLC in the amount of 10,000 to 30,000 rubles(Article 120 of the Tax Code of the Russian Federation), including those applying the simplified tax system under the Tax Code.

In addition, without documents confirming business transactions, inspectors will deduct income expenses (or single tax) and VAT deductions. Or they will calculate the amount of tax payable using the calculation method (subclause 1, clause 7, article 31 of the Tax Code of the Russian Federation).