Should original documents be kept in a separate unit? Documents on labor and wages accounting. Insurance contributions to the Pension Fund and the Social Insurance Fund of the Russian Federation

Business development in some cases makes it necessary to create divisions outside the location (registration) of the legal entity. The reasons for this are very diverse: bringing production facilities closer to sources of raw materials, moving “dirty” industries out of large cities, bringing sales points closer to consumers, reducing costs for resource and property payments, saving wages and others. similar reasons. Horizontally and vertically integrated companies are formed from such divisions. The greatest degree of integration is achieved in cases where such production units are formalized in the form of separate divisions, including branches.

Large companies (mainly raw materials and fuel and energy complex) took this path earlier than others and have already resolved the issues of organizing accounting and tax accounting, as well as reporting in the presence of separate divisions, however, these problems become relevant for the “middle” echelon. This material is intended primarily for such companies, although it may be useful and interesting for the accounting services of fully formed multi-branch structures.

In the article we will focus on those circumstances, definitions, guidelines and standards relating to the accounting of separate divisions that are either confusing or susceptible to ambiguous interpretation.

Background

Practicing accountants who are just starting to service separate divisions, and those who already keep records there, have probably noticed the confusion in the definitions. If you follow the Civil Code, then separate divisions are representative offices and branches. A representative office is a separate division of a legal entity, located outside its location, representing the interests of the legal entity and protecting them. A branch is a separate division of a legal entity located outside its location and performing all or part of its functions, including the functions of a representative office. Further, the Civil Code states: representative offices and branches are not legal entities. In addition, they are endowed with the property of the legal entity that created them, and also act on the basis of regulations approved by the head office. Representative offices and branches must be indicated in constituent documents of the legal entity that created them (Article 55 of the Civil Code of the Russian Federation). There are no other definitions of separate divisions in the Civil Code.

The Tax Code provides a broader interpretation on this issue. In accordance with Article 11, a separate division of the organization is recognized any division territorially isolated from it, at the location of which stationary workplaces are equipped. A separate division of an organization is recognized as such regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and regardless of the powers vested in the specified unit.

Wherein workplace is considered stationary if it is created for a period of more than one month and satisfies the requirements of Article 1 of the Law of July 17, 1999 No. 181-FZ “On the Fundamentals of Labor Protection in Russian Federation"and Article 209 Labor Code. These provisions determine workplace as a place where an employee must be or need to go in connection with his work and which is directly or indirectly under the control of the employer.

In the definition of a separate unit given in Article 11 of the Code, one of its criteria is simply the equipment of stationary workplaces. Moreover, as follows from the explanations of the tax authorities (letter of the Ministry of Taxes of the Russian Federation dated April 29, 2004 No. 09-3-02/1912), even one equipped stationary workplace outside the location of a legal entity creates a separate division and obliges this person to register with tax authority at the location of such, so to speak, a separate unit.

In addition to these differences, which lead to confusion, the Tax and Civil Codes operate with the concept of a “separate balance sheet”. Depending on whether or not a separate division is allocated to a “separate balance sheet”, it may or may not be assigned obligations to pay tax and/or surrender tax reporting. So, despite the fact that the legislation contains references to this term, there is no definition of it not only in legislative acts, but also in the by-laws. It would be more correct to say, no longer.

In the previously valid PBU 4/96, the concept was disclosed. Let's bring him. Under separate balance is understood as a system of indicators formed by a division of an organization and reflecting its property and financial position on reporting date for the needs of managing an organization, including drawing up financial statements. In this case, the divisions of the organization, allocated to separate balance sheets, compile reporting information in relation to the procedure, established by the Regulations PBU 4/96. However, in 1999, the Ministry of Finance, by its order, approved PBU 4/99, which no longer contains this definition.

It turns out that the concept of “separate balance sheet” is a rudiment dating back to the period before the adoption of the Tax Code. The essence of this term was that a separate unit created in accordance with the norms Civil Code, endowed with property and having a current account, was recognized as a taxpayer for basic taxes (VAT, income tax, property tax, local taxes).

Currently, the meaning of this concept in relation to the provisions of the Civil Code is almost impossible to define or specify. As for separate divisions that have a “separate balance sheet and current account (divisions)”, the Tax Code requires organizations to separately declare the unified social tax (Article 243 of the Tax Code of the Russian Federation) and property tax (Article 386 of the Tax Code of the Russian Federation) at the locations of such divisions ) and for some types of local taxes (where they still exist). In fact, in the current edition of the Tax Code, a separate division with a “separate balance sheet” and a current account “by default” means a branch or representative office (see, for example, letter of the Ministry of Finance dated March 29, 2004 No. 04-05-06/27) .

Branch, representative office, subsidiary: which form to choose?

Letters and explanations from officials and educational materials, revealing various features accounting and taxation of separate divisions do not give any clear answer to the question What are the advantages and disadvantages of certain forms of “isolation”. After all, in the end, the division is not created to satisfy the requirements tax inspectors and other regulatory authorities, but for business development.

Basically everything production issues can be solved with equal success both in a subsidiary and in a branch. Representation as organizational form, was previously considered exclusively as a unit not conducting active operations, but in modern conditions its status is practically no different from the status of a branch. A separate division, which arose on the basis of the presence of stationary jobs, has, from the point of view of industrial relations, practically the same opportunities as a branch.

What guides enterprises when choosing a form? The reasons and circumstances lie in the organization of enterprise management, the structure of internal relationships and the rules for taxation of intra-corporate movements, fixed assets, raw materials, intermediate products, finished products, goods, investments. Table 1 attempts to systematize the differences in taxation of certain types of transactions.

As can be understood from Table 1, from the standpoint of organizing accounting and reporting, it makes sense to create a division in the form of a subsidiary if the production dependence of this division on the parent enterprise is relatively small, because transfer of any type of asset may create tax base either on the side of the transmitting or on the side of the receiving enterprise.

In turn, separate units are free from this drawback. We also note that in separate divisions it is easier to ensure centralization of management, which can be important in enterprises with a large number of employees, the divisions of which are located at a considerable distance from each other.

Peculiarities of organizing accounting in a company with separate divisions

Let's consider general provisions organization of such accounting.

1. In separate divisions that are not allocated to a separate balance sheet.

Such units do not have a separate bank account. These divisions receive all types of assets (cash, inventory, equipment, fixed assets) from the head division or branches. Usually, an accounting service is not created in departments. However, the primary accounting documents related to labor accounting and payroll, performance of work (services), production of products, capitalization of inventory items, can be documented in separate division. Although their transfer to general structure accounting of the enterprise is carried out by the head division, where documents are transferred in accordance with local acts regulating the document flow of the enterprise.

To ensure completeness of synthetic and analytical accounting in the structure of the organization's chart of accounts, additional sub-accounts are opened (or analytical features are introduced) that make it possible to identify assets and liabilities associated with the activities of a separate division. In some cases, the staff of a separate division may include an accountant whose responsibility is to process primary documents. In this case, in head office part of the body of the record may be transferred, as well as some types of registers, documents or certificates, depending on what is provided for in accounting policy enterprises as a whole.

In many methodological materials the authors recommend recording the operations of a separate division in the accounts accounting head division. We believe that when creating and processing documents on a computer (in most computer accounting programs, working “from a document” is common and familiar), it is more expedient to keep records using account 79, i.e. the same as for branches.

2. Accounting in separate divisions allocated to a separate balance sheet.

In a division allocated to a separate balance sheet, organizations, as a rule, provide their own accounting services, which include the position of chief accountant of a separate division. In this case, the accounting department keeps records of all operations, property and obligations of a separate division, processes, systematizes and stores primary documentation, generation of reporting for a separate division to the extent provided for by current legislation and local regulations.

It was mentioned above that the concept of a “separate balance sheet” is a kind of relic that confuses and makes ambiguous some of the requirements of the current regulatory documents. In particular, paragraph 33 of the “Regulations on accounting and financial reporting in the Russian Federation” (approved by order of the Ministry of Finance dated July 29, 1998 No. 34n) requires that the organization’s financial statements include performance indicators of branches, representative offices and other structural units.

Previously, truly separate divisions allocated to separate balance sheets (branches, representative offices) were required to prepare financial statements and submit them together with the tax authorities, because recognized as taxpayers for basic taxes. However, with the adoption of the Tax Code, the situation has changed radically: the payer of taxes is the organization as a whole, and a separate division can only fulfill the duties of a taxpayer for certain types of taxes. Therefore, they are not required to prepare and submit financial statements to regulatory authorities.

Thus, modern interpretation the norm cited above means that reporting of a separate division is internal reporting transferred to the head division and intended for the preparation of financial statements for the enterprise as a whole.

3. Accounting for intra-economic settlements in the presence of separate divisions.

To summarize information about the types of settlements with branches, representative offices and other separate divisions, both allocated and not allocated to a separate balance sheet, in accordance with Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, account 79 “Intra-business settlements” is used. It is used for settlements on allocated property, mutual release material assets, sale of products, works, services, transfer of expenses for management activities, remuneration for department employees, etc.

Sub-accounts are usually opened for account 79, ensuring the movement of assets and liabilities between the head and separate divisions, for example:

• 79-1 “Calculation for allocated property”,
• 79-2 “Calculations for current operations" and etc.

The accounting policy of an enterprise may allow the movement of assets and liabilities between branches. The only exception is fixed assets, which, even if they are moved, must be reflected in account 79-1. In other words, documenting Such movements can only occur through the head unit.

Account 79 analytics is usually structured so that for each separate division it is possible to obtain an adequate understanding of the structure of its assets and liabilities.

Let's consider the procedure for reflecting the value of property allocated by the parent organization to its separate divisions.

Feature inside business transactions is that the transfer of property, inventory and other assets is not a sale. In addition, it should be understood that any type of movement of these assets do not change the balance currency enterprises as a whole. These requirements can be ensured by observing the requirement that transactions be reflected simultaneously at both the parent organization and the division (for example, see Table 2).

As can be seen from the table presented, the account balance after the transactions for the transfer of fixed assets from the head office to the separate one did not lead to a change in the balance sheet currency, did not change the total balance of accounts 01 and 02, and the final balance of account 79.1 is equal to zero.

The main feature of accounting in an enterprise that has separate divisions is continuous monitoring to ensure that the final balance in account 79 always remains zero. After all, if any of the divisions made an error in reflecting the acceptance and transfer of assets and/or liabilities, then a non-zero balance on account 79 will inevitably arise.

To document the transfer of assets and/or liabilities, settlements between a separate division and the parent organization are accompanied by the issuance of an advice note (notice), which is drawn up in two copies. Accordingly, copies of primary accounting documents are attached to each advice note: acts, invoices, invoices, etc., which served as the basis for reflecting this business transaction. If the document flow between the head office and the division is large enough, then several transactions may be indicated in one advice note, for example, in one day.

We noted above that a structure with separate divisions is better than others at ensuring vertical integration of the company as a whole. This can be achieved, for example, by receiving revenue from customers, in accordance with the norms of the order on accounting policies and other local acts regulating the powers of separate divisions, will be carried out only to the account of the head unit. In addition, if a department has a large internal document flow, then it is advisable to transfer accounting service responsibilities for the full or partial generation of sales transactions.

For a vertically integrated company at the transaction level, this may have next view(see Table 3).

Obviously, if the head office controls incoming cash flows, then it is it that carries out settlements for the purchase of goods and materials, equipment, as well as with other suppliers and contractors, and this, in turn, reduces the likelihood of unauthorized expenses. The transfer of information about such operations is carried out the following system postings (see Table 4).

Finally, for the purposes of centralization and distribution of profits left at the disposal of the enterprise, as well as accounting for taxes paid from profits, the posting scheme shown in Table 5 can be applied (provided that all divisions break even).

The considered example shows the possibilities and features of formation and centralization (within a vertically integrated company) revenue, payment of taxes, application of deductions, distribution of profits left at the disposal of the enterprise. The examples given do not contain any complicating circumstances and, most importantly, do not reveal the peculiarities of tax accounting in companies with separate divisions. Let us give just one such example, and not the most complex one - regarding cash transactions.

As you know, the procedure for conducting cash transactions requires that all cash receipts and withdrawals Money reflected in this document. In this case, the organization must maintain only one cash book. It must be numbered, laced and sealed (clause 23 of the “Procedure for conducting cash transactions in the Russian Federation”, approved by Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40). If these requirements are followed, the organization and its divisions must make entries in the cash book immediately after receiving or issuing money for each order or other document replacing it. Obviously, it is almost impossible to do this if the head office and divisions are significantly removed from each other. Many companies do the following: in departments that have a balance and current account, they open independent cash desks. Accordingly, each department has its own cash book. Most regulatory authorities believe that this option is acceptable, however, it does not meet the requirements of the Procedure for Conducting Cash Transactions, and the organization, in the event of an unfavorable development of events, may be held liable under Article 15.1 of the Code on administrative offenses.

In No. 10 and 11, 2006 of the magazine “Tax Accounting for Accountants” read the continuation of the article. The author will answer questions about how to organize the maintenance of purchase and sales books in a multi-branch company? What are the features in filling out invoices issued and received in branches and other separate divisions? How to organize tax accounting and application of PBU18 in a multi-branch company? How to distribute income tax in a multi-branch company? How to organize internal cost accounting accounting? Is it possible to build accounting in a separate division that does not have a current account as well as in a branch? How to combine reporting and distribution of taxes across several branches located in one subject of the federation?

1 79.x - subaccount or analytical attribute (subconto) to account 79, intended for the above operation.

2 NPR/fed - income tax to the federal budget.

3 NPR/sub - income tax to the budget of a constituent entity of the Federation.

Situation: For how long is an organization required to keep accounting (tax) documents?

Keep documents for as long as possible established by law but not less than five years.

The storage periods for primary documents are set in Tax Code RF, Law of December 6, 2011 No. 402-FZ, as well as in the list approved by order of the Ministry of Culture of Russia of August 25, 2010 No. 558.

Article 23 of the Tax Code of the Russian Federation states that the organization must store documents necessary for the purpose of calculating taxes (including accounting documents) for four years (subclause 8, clause 1, article 23 of the Tax Code of the Russian Federation). This requirement applies to all accounting and tax accounting documents necessary for the calculation and payment of taxes, including documents electronic systems document flow between the bank and clients (in particular, the Client-Bank system). Observe specified period the organization is obliged unless other deadlines are established by law. Similar conclusions are confirmed by letter of the Ministry of Finance of Russia dated March 30, 2012 No. 03-11-11/104.

At the same time, Part 1 of Article 29 of the Law of December 6, 2011 No. 402-FZ states that primary accounting documents, accounting registers, financial statements, as well as audit reports it must be kept for the period established by the rules of archiving. But not less than five years. The shelf life of standard archival documents are defined in the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

Similar clarifications are in the letter of the Ministry of Finance of Russia dated July 22, 2013 No. 03-02-07/2/28610 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 15, 2013 No. AS-4-3/14759).

Thus, in order not to be punished for breaking the rules, established by law dated December 6, 2011 No. 402-FZ, keep tax returns, calculations, registers and other documents for at least five years. Longer - only those for which the law sets a longer period.

Copies of used forms packed in sealed bags strict reporting(stubs) confirming the amount of cash received, keep 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.

Situations when it is worth prescribing special terms for storing the confirming primary, are named in the table.

Consider the beginning of the storage period for documents to be 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 2014, then the storage period begins to be calculated from January 1, 2015. There are two exceptions to this rule.

The first is the registers required to deduct VAT. In particular, the purchase book and sales book, as well as journals of issued and received invoices. Determine the beginning of their shelf life from the date last entry in them. This follows from paragraph 24 of Section II of Appendix 4, paragraph 22 of Section II of Appendix 5 and paragraph 13 of Section II of Appendix 3 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

And 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).

Responsibility for violation of storage rules

Absence accounting documents(for example, due to their loss) is recognized gross violation rules for keeping records of income and expenses. Therefore, if the procedure and storage period for documents are violated, then the organization and its responsible employees faces punishment .

Storage

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.

Keep strict reporting forms in safes, metal cabinets or in special premises, allowing 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, expense reports, collect bank statements with related documents in chronological order and weave.

Documents marked " trade secret» Store in safes.

Store other documents in special rooms or in locked cabinets under the responsibility of persons authorized by the chief accountant.

This procedure follows from paragraphs 6.2-6.4 of the Regulations approved by letter of the USSR Ministry of Finance dated July 29, 1983 No. 105, and paragraphs 3.2 and 3.6 of the Regulations approved by Resolution of the Federal Commission for the Securities Market of Russia dated July 16, 2003 No. 03-33/ps.

The organization has the right to store accounting documents in electronic form. The explanation is simple.

According to the legislation on accounting, primary and consolidated accounting documents can be drawn up on paper media or in in electronic format(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 machine media(Article 314 of the Tax Code of the Russian Federation). 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- such documents must be certified according to all rules electronic signature .

Similar conclusions are contained in 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 authorities, including the tax inspectorate, copies electronic documents you will have to print it out and certify it yourself before submitting it for verification (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, use the Regulations approved by the letter of the USSR Ministry of Finance dated July 29, 1983 No. 105 (in part, not contrary to law), and the Rules approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526. Do this until approval federal standard accounting, 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.

In particular, text electronic documents for storage in the organization’s archive should be transferred in PDF/A format. Also, 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.

It is not always clear where an organization should store the accounting documents of a separate division (for example, a branch). Should documents be stored directly in the department or in the head office of the organization?

The answer to this question depends on the legal form of the organization.

Thus, the law on LLC allows you to keep documents in any place that is known to the participants of the organization (clause 2 of article 50, article 40 of the Law of February 8, 1998 No. 14-FZ). The branch can be considered such a place. Therefore, LLC documents can be located both in the head office and in a separate one.

But in joint stock companies accounting documents, before they go into the archive, must be stored in the department to which they relate (clause 3.1 of the Regulations approved by Resolution of the Federal Commission for the Securities Market of Russia dated July 16, 2003 No. 03-33/ps). But the archive itself can be located both in the main and in a separate division. The rules do not require that it be created strictly at the location of the parent organization (Regulations, approved by resolution FCSM of Russia dated July 16, 2003 No. 03-33/ps).

All source documents, accounting registers and financial statements must be stored for at least five years (Article 29 of the Law of December 6, 2011 No. 402-FZ). The legislation does not contain any exceptions for reorganized organizations. This means that the successor organization must store the documents of the reorganized organization in general procedure. The Russian Ministry of Finance expresses the same opinion in letter dated September 7, 2005 No. 03-11-04/2/70.

By general rules during reorganization, all property and obligations of the reorganized organization are transferred to the successor organization (Articles 58, 59 of the Civil Code of the Russian Federation). In this case, the legal successor organization at the time of state registration new organization prepares introductory financial statements, which are completed on the basis of deed of transfer or separation balance sheet, as well as data from the final accounting statements of the reorganized organization. This procedure follows from paragraph 13 Guidelines, approved by order of the Ministry of Finance of Russia dated May 20, 2003 No. 44n.

Transfer of documents to the archive

To store accounting documents, an organization can create an archive (Clause 2, Article 13 of Law No. 125-FZ of October 22, 2004). Depending on the volume of documents, the archive can be either an independent structural unit of the organization or a unit within the records management service (office, secretariat). This follows from paragraph 1.4 of the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526.

Transfer documents of permanent and temporary (over 10 years) storage to the archive. Keep the remaining papers, the shelf life of which does not exceed 10 years, in the accounting department. Until the time comes to destroy them. This is provided for in paragraph 2.3 of the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526.

To transfer accounting documents to the archive, you need to create files. Before taking the exam archival storage the case must be finalized, namely:

• draw up an internal inventory;

• draw up a certification sheet;

• hem (bind) the case;

• number the case sheets;

• design the cover of the case.

This procedure is provided for in paragraph 3.4.2 of the State Budgetary Educational Institution, approved by order of the Main Archive of the USSR dated May 25, 1988 No. 33.

Situation: can an organization transfer to the archive accounting documents whose storage period does not exceed 10 years?

Yes maybe.

The procedure for transferring documents to the organization’s archive is defined in paragraph 2.3 of the Rules approved by Order of the Ministry of Culture of Russia dated March 31, 2015 No. 526. Thus, only documents of permanent and temporary (over 10 years) storage are transferred to the archive.

Situation: Is it possible to archive electronic documents??

Yes, you can.

An organization’s archive can also be created on electronic media. Therefore, if you store documents in electronic form, then create an electronic archive. The procedure for submitting electronic documents to the archive is given in paragraphs 2.30-2.35 of the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526.

Electronic documents of an organization are archived only after they are no longer used in operational work. To select documents on electronic media, create an expert commission. When selecting electronic documents that are transferred for archival storage, expert commission is guided by the following criteria:

• significance, completeness (completeness) of documents;

• authenticity (completeness and reliability) of documents;

• no duplication of information in documents.

This follows from Section IV of the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526.

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 submit 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 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.”

The organization may 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.

Indicate the chosen method of destruction in the act.

Accounting for storage costs

In accounting, reflect the organization’s expenses for the formation of cases on account 26 “ General running costs"or 44 "Sales expenses" (Instructions for the chart of accounts).

If such work was performed by employees under a civil contract, then reflect the remuneration accrued to them for this by posting:

Debit 26 (44) Credit 76

- remuneration was accrued under a civil contract for work performed on the formation of cases.

If work on the formation of cases is performed by an employee of the organization within the framework of employment contract, then reflect the accrued remuneration by posting:

Debit 26 (44) Credit 70

- the salary of the employee involved in the formation of cases has been accrued.

Calculate personal income tax on such payments in the same way as for all other employment contracts.

Reports prepared for submission to the inspection (including annual reporting based on the results of the next financial year), is formed as a whole for the organization, that is, including the indicators of all its divisions (clause 8 of PBU 4/99 “Accounting statements of the organization”, approved by Order of the Ministry of Finance of Russia dated July 6, 1999 N 43n). In other words, to prepare the financial statements of the entire enterprise, the indicators of the balance sheets, as well as profit and loss statements, are summed up. It is obvious that the accounting policy chosen by the company must be uniform for all its branches, representative offices and other divisions. Branches and other separate divisions do not have the right to apply accounting principles that differ from the principles approved by the head office.

It is necessary to establish an exchange of accounting information with branches. It's not always easy. As practice shows, sometimes situations arise when the accounting department receives the required information from a separate division late. In large companies with an extensive network, branches may be located at great distances from the central office. Therefore, it is not surprising that accountants sometimes encounter delays when transmitting original paper documents. Obviously, such lack of coordination does not have the best effect on the efficiency of the company’s accounting department and worst case may lead to the need to submit updated tax calculations (declarations), which will already take into account data not sent on time and recalculate indicators. This will lead to the need to pay penalties. To avoid such situations, it is recommended to develop a special regulation on the branch, which will determine all issues of document flow between the accounting departments of the head office and the branch. Or devote to these issues separate item in the accounting policy of the enterprise. In particular, it is worth paying attention to the clear definition of the deadlines for submitting information (documents, reports) from the branch, as well as its composition.

Accounting in a company with branches can be done in two ways. The first is centralized, that is, the accounting functions of the branch are limited to the preparation of primary documents, and all other work is done in the central office. This option requires a very well-functioning system for delivering documents to the head office, without violating deadlines. It is reasonable to use it if the branch is not engaged in active activities and the number of its financial and economic transactions is small. The second method is when a branch maintains accounting and tax records with virtually no intervention from the head unit and, in particular, forms a separate balance sheet, which is then sent to the main accounting department for consolidation throughout the organization. This approach is used for branches that have large turnover and a large number of transactions.

As for storing primary documents, the organization decides independently where to keep them. There are no special legal requirements here; the company proceeds solely from considerations of its own convenience. It is not necessary to formalize the decision on storing documents in the main accounting department or in the accounting department of a branch as an internal document, but this point can be specified in the accounting policy of the enterprise or in the regulations on the branch.

In many cases, it is more convenient to have documents at the head office. This is especially logical when the central office itself maintains accounting and tax records. But even if the branch has a separate balance sheet, primary documents can be stored in the management accounting department. This will allow, firstly, to monitor the correctness of the primary documentation, and, secondly, during an inspection, promptly provide the required information to inspectors. Let us remind you that if an organization does not provide the requested information, it will be fined 50 rubles. for each document missing from the inspectors (clause 1 of Article 126 of the Tax Code of the Russian Federation). The deadline for submitting documents is 10 working days, and it can be extended if the company for some reason is unable to comply with it. To extend the extension, it is necessary to notify the tax office in writing about the impossibility of submitting documents, justifying the reasons and indicating the time frame when this will become possible (clause 3 of Article 93 of the Tax Code of the Russian Federation). Such notification must be made within the day following the day the request for the submission of documents is received.

Regarding the topic of inspections, an independent on-site inspection can be carried out only in relation to that branch (representative office), the creation of which is enshrined in the constituent documents of the companies (Article 55 of the Civil Code of the Russian Federation). Time of inspection in in this case is limited to a period of one month and cannot be extended. An independent on-site tax audit of a branch or representative office is carried out on the basis of a decision of the tax authority at the location of the separate division.

In relation to other divisions not reflected in the constituent documents, tax control can only be carried out as part of an audit of the legal entity as a whole. The duration of the inspection in this case, regardless of the number of units, is 2 months. This period can be extended to 4 or, in exceptional cases, up to 6 months (clause 6 of article 89 of the Tax Code of the Russian Federation).

So, for correct record keeping, as well as to avoid problems with tax authorities during audits, the organization must establish document flow between departments. Let's consider the features of information exchange in the two cases indicated above - if the branch is “dependent” on the central office in terms of accounting (that is, only the branch itself only fills out the “primary” form) and - the second case - if the branch is allocated to a separate balance sheet.

First of all, the accounting policy must establish strictly observed deadlines for the transfer of current documents. For example, every week on Tuesdays and Fridays. Responsible persons must be appointed by order of the manager for the transfer of documents. The branch employee should be supervised by an accountant from the central division, who will accept documents according to the inventory (of course, this is not necessary, but it is advisable if the work has not yet been established). Of course, if the head office is geographically remote from the branch, then the transfer of the “primary” will require a lot of time, which has a bad effect on the efficiency of accounting. To speed up the process, information technology can be used. The easiest option is to duplicate e-mail a document that has not yet reached the central office. Thus, the main accounting department will be able to receive all the information contained in undelivered documents more quickly.

In contrast to the case just considered, the separate units about which we'll talk Now, they conduct accounting and tax accounting independently almost in full. In this regard, they submit to the central office the final information on the final turnover of the accounting accounts. Currently, special software is mainly used to transmit such data, that is, information is transmitted remotely in electronic form. In cases where the company does not have such an opportunity, an advice note is used. There is no official form of this document; the company develops it independently, taking into account the design requirements established by clause 2 of Art. 9 of the Law of November 21, 1996 N 129-FZ “On Accounting”. Advice is a written notice of a change in the state of mutual settlements. In intra-business calculations, it is most often used to report the acceptance and transfer of costs, financial results and obligations. At the same time, an advice note is not issued for transactions such as the transfer of property or money. The advice note is drawn up in two copies. The first one is sent to the main accounting department, and on the basis of it, the corresponding entries are made there in accounting and tax accounting. In this case, account 79 “On-farm settlements” is used. The second copy with a note that the information was brought to the attention of the central office remains in the branch. For transactions of the same type, one general advice note can be issued. The timing of the transfer of advice notes to the head office is fixed in the accounting policy of the enterprise. Advice notes are also used for internal settlements between separate divisions of one organization.

Application of PBU 18/02 by branches and parent organization.

Does the department accountant need to reflect transactions according to PBU 18/02, including at the end of the year? If a branch has a difference between accounting and tax accounting, you can do the following. In general, for the organization, it is necessary to approve in the accounting policy accounting registers that are the same for all branches, in which the divisions will generate monthly information about permanent and temporary differences that arise. Branches send this information according to registers to the central office, where it is consolidated. Together with information on differences, the branch transfers to the central office the amount of accounting profit on the advice note. The main accounting department calculates the total values ​​of permanent and temporary differences throughout the company. Next, based on these differences, it calculates permanent and deferred tax assets and liabilities and reflects them in its accounting. These postings are made only at the central office, since the payer of the income tax is the legal entity, and not its separate division. As for the branch, it reflects in its accounting only the amount of tax that is transferred to it by advice from the central office. The share of tax attributable to the branch is determined based on the average number of employees (labor costs) and residual value depreciable property according to the algorithm prescribed in clause 2 of Art. 288 Tax Code of the Russian Federation.

Sometimes companies are faced with incorrect completion of primary documents in branches. This problem is especially relevant for invoices, since they are the basis for accepting VAT for offset. Consequently, mistakes can be costly for an organization. This difficulty can be solved with the help of detailed consultations with the employees responsible for registration. You can also prepare special detailed instructions for filling out documents for these employees. Thus, invoices are always issued on behalf of the organization, indicating its name (in the line “Seller”) and the address of the central office. At the same time, in the line “Consignor and his address” write the name and address of the branch. The TIN is indicated for the entire organization, and the KPP is indicated for the structural unit. These rules for filling out invoices are the same for branches that have a separate balance sheet, and for branches that do not keep their own records in full.

Sales and purchase books are maintained in accordance with the requirements of the Tax Code, as well as Decree of the Government of the Russian Federation of December 2, 2000 N 914 “On approval of the Rules for maintaining journals of received and issued invoices, purchase books and sales books when calculating value added tax price". The chosen procedure for processing invoices, purchase books and sales books should be specified in the organization’s accounting policies. For example, you can set the following rules.

The branch can independently maintain logs of received and issued invoices, as well as books of purchases and sales. But these registers will be considered sections of the general organization-wide invoice journals and purchase and sales ledgers. To facilitate work in the accounting department of the central office, a single sales book and a single purchase book can be quickly maintained in electronic form. To do this, it is necessary that the central accounting department has access to the branch’s purchase and sales books, which are also presented in electronic form. This problem can be solved by modern software designed for accounting purposes. In the sales book of a branch, invoices are numbered in ascending order; the numbers themselves have a special index, which is unique for each branch. That is, this index is a component of the invoice number. After each tax period for VAT, the responsible employees of the branch draw up the sales book and the purchase book properly - that is, they lace them together and number the pages. The books are certified by the department's seal and his signature by the branch's senior accountant. They are then transferred to the central unit. Moreover, the originals can be transferred and copies left at the branch, or, conversely, the originals remain at the branch and copies are sent to the head office. The information contained in the purchase and sales books is also sent in electronic form. Then the main accounting department creates a single company-wide purchase and sales ledger, and also fills out a VAT return.

Document flow schedule.

A document flow schedule is drawn up to streamline the movement of documents in the organization. This will ensure timely receipt of primary documents by the accounting service, their recording and storage. Therefore, first of all, the schedule must establish the timing of the movement of documents through the main stages: creation (transfer), verification (processing), storage. It is better to formalize the schedule by order of the manager as an appendix to the order on accounting policies. It should be familiarized with signature to all officials responsible for the preparation and submission of certain documents within the established time frame.

The document flow schedule can be represented by a diagram or table, one of the forms of which is given in the Regulations. The advantage of a diagram over a table is that it can indicate not only the documents and the persons responsible for their preparation, but also the movement of the “primary” both in the organization as a whole and in its individual structural divisions. However, it is more difficult to create a graph in chart form than in table form, so the accountant must choose which option to give preference to.

The document flow schedule must be followed by all persons responsible for the preparation and processing of documents. In order to familiarize each employee with the document flow schedule, they are made from it separate statements, which list the documents “subordinate to” the employee, the deadlines and addresses for their submission. The extract indicates documents related to the contractor’s field of activity, the timing of their submission and the company divisions to which they are submitted. All employees indicated in it are responsible for compliance with the schedule, and control is exercised by Chief Accountant.

For non-compliance with the document flow schedule, employees may be deprived of an incentive - a bonus. But this is an extreme measure - you can agree with employees on the timely submission of documents, and in relation to responsible employees you can do without a “penalty” order. To make the accountant more confident that he will not be let down, it is advisable to include responsibilities for observing the document flow schedule and collecting documents in the job descriptions of employees.

We must not forget about the confidentiality of information contained in individual documents, so measures should be taken to limit access to them and protect them from unauthorized use. For these purposes, documents should be kept for no more than the period during which they may be needed, and then they must be handed over to the archive for storage.

So that a branch or separate division creates for you less problems, it is necessary to pay special attention to establishing document flow with him. And also don’t ignore the branch employees. It is necessary to carry out special explanatory work with them about what documents, when and how they should be drawn up. Use the lecturer's advice for this.

So, dear listeners, before starting our conversation, let me remind you that all primary documents should be drawn up by branch employees on behalf of or in the name of the organization. Since it is she who owns the weight of rights and obligations under transactions. Please note: it is not the branch that operates, but the organization through it. These are the norms of the law. Indeed, according to Article 55 of the Civil Code of the Russian Federation, separate divisions, in particular branches, are not legal entities. They are only given the right to represent the interests of the company and perform its functions. These are legal subtleties.

Now let's move directly to the papers. The procedure for document flow of a branch directly depends on whether it is allocated to the balance sheet or not. I propose to start with the most common situation, when a branch does not have a separate balance sheet. In this case, as you understand, accounting and tax accounting in in full runs the head office. And the branch deals only with the preparation of primary documents, such as contracts, invoices, and invoices. And accordingly, these documents from the branch to the parent company must arrive on time, without delays.

To do this, it is necessary to establish clear deadlines for their transfer. For example, deliver documents to the head office once a week, on Mondays. Specific date fixed in internal regulations. This could be an accounting policy, an organization’s document flow schedule, or a separate order on the deadlines for submitting documents by branches. And don’t forget to appoint those responsible for accepting and submitting documents. It is from them that you will demand to strictly comply with the accepted procedure.

Now regarding the process of transferring documents itself. To prevent them from getting lost, I advise you to fill out accompanying register. You can create the register form yourself and explain to the branch employees how to fill it out. The register indicates the branch number and the period for which the documents are transferred. Moreover, it is imperative to indicate a list of documents with their details: name, number, date, amount. The register is drawn up in two copies and signed by responsible employees of the branch and head office.

When branches are located in different cities, documents may arrive late. A good way out of this situation is to exchange information by email. That is, branch employees are on par with by post send this or that document by email. In this case, the parent organization will be able to timely reflect all the necessary data in accounting and tax accounting and will not depend on the moment of receipt of the “primary”.

How to exchange data correctly

Now let's talk about how best to organize the document flow of a branch if it is allocated to the balance sheet. Such separate divisions maintain accounting records independently. Accordingly, the parent organization must receive information about final turnover on accounting accounts, types of income and expenses for calculating profit tax. In addition, data exchange is necessary to control intra-business settlements between the branch and the head office.

First of all, data can be transferred using a specially designed software. For example, keep records in a unified accounting program. But, unfortunately, not every company has such financial opportunity. That's why many go more in a simple way and use a document called an advice note or notice. The advice note shows the correspondence of account 79 “Intra-business settlements” on debit and credit with other accounts for each business transaction. Unified form There is no advice note, you develop it yourself and approve it with the accounting policy.

But do not forget that the document you create must contain required details provided for in Article 9 Federal Law dated November 21, 1996 - 129-FZ “On Accounting”.

I’ll tell you now what the advice form might look like. It is very simple and easy to fill out. Now you can see this for yourself. Let's consider an example of transferring VAT amounts to the head office. Suppose a branch is engaged in trade. When purchasing a product, he makes the following entries:

DEBIT41 CREDIT 60

10,000 rub. - we will purchase the goods;

DEBIT 19 CREDIT 60

1800 rub. - input VAT allocated;

DEBIT 68 subaccount "VAT calculations"CREDIT 19

1800 rub. - input VAT is accepted for deduction.

Then the purchased product is sold:

DEBIT 62 CREDIT 90 subaccount "Revenue"

- 14160 rub. - revenue from the sale of goods is reflected;

DEBIT 90 subaccount "Cost of sales" CREDIT 41

10,000 rub. - the cost of goods sold is written off;

DEBIT 90 subaccount "Value added tax" CREDIT 68 subaccount "VAT calculations"

2160 rub. - VAT is charged to the budget.

Thus, the balance sheet of the branch includes the amount of VAT received upon purchasing the goods, as well as the amount of tax accrued upon sale. However, the responsibility to transfer tax to the budget lies with the head office, since the organization itself is the VAT payer. Accordingly, the branch must transfer data to it to determine the tax base.

At the end of the month, the branch transfers to the head office the amount of accrued and received VAT:

DEBIT 79 subaccount "Calculations for current operations" CREDIT 68 subaccount "Calculations for VAT"

1800 rub. - amount transferred input VAT, subject to deduction;

DEBIT 68 subaccount "Calculations for VAT" CREDIT 79 subaccount "Calculations for current operations"

2160 rub. - the amount of accrued VAT has been transferred.

VAT amounts are entered in the advice note. They must match the data in the purchase book and sales book of the branch. Extracts from the books are attached to the advice note; after receiving the advice note, the head office makes the following entries:

DEBIT 68 SUBACCOUNT "VAT CALCULATIONS"

LOAN 79 subaccount "Settlements for current operations"

1800 rub. - the amount of input VAT subject to deduction was received from the branch;

DEBIT79 subaccount "Calculations for current transactions"CREDIT 68 subaccount "VAT calculations"

2160 rub. - the amount of VAT payable was received from the branch.

So, based on the branch memo head The organization creates entries in its accounting and tax records. In addition, it checks whether the branch keeps records correctly. An advice note is issued in two copies: one remains in the branch, and another submitted to the organization. You specify the deadlines for document submission in your accounting policy.

-Elena Vitalievna, do you need to prepare an advice note separately for each operation?

No, not necessarily. If you have few business transactions, then you can collect information about them in one document. The main thing is that the advice note is transferred to term

The nuances of preparing invoices,cash documents

I would like to draw your attention to how the branch should fill out invoices. Unfortunately, this is where the most mistakes happen. As a result, the buyer may have problems with VAT deductions. In addition, maintaining a purchase book and a sales book in a branch causes many difficulties. And not everyone knows how to draw up their own branch cash book. This is what we will talk about now.

So, from the invoices issued by the branch, they are issued according to certain rules. Remember, the invoice is always issued on behalf of the organization. Lines 2 “Seller” and 2a “Address” indicate the name of the organization itself and its address, that is, the address of the head office. And in line 3 “Consignor and his address” there should be data structural unit: its name and mailing address. In line 26 “TIN/KPP of the seller” you need to indicate the I1III organization and KPP of the structural unit*.

The invoice must be issued within five calendar days from the date of shipment. This is the norm of paragraph 3 of Article 168 of the Tax Code of the Russian Federation. Tell me, what if the branch is only a warehouse, and it is not allocated to the balance sheet? How should I prepare invoices?

I recommend that the rules for issuing invoices be brought to the attention of the branch employees who directly issue them. The best option- draw up a memo, sample. And attach it near the workplace of each employee involved in invoices.

By the way, it would be useful to make the same reminder for incoming invoices if the branch itself works directly with suppliers. Make a sample of how received invoices should be formatted. Then the branch employee will be able to immediately check whether they are filled out correctly, and thereby protect the company from possible troubles with the tax authorities.

So, in line 4 “Consignee and his address” the name and address of the branch must be written down. In lines 6 “Buyer” and 6a “Address” - details of the parent organization in accordance with the constituent documents. And in line 66 “TIN/KPP of the buyer” - TIN of the organization and KPP of the branch.

As for the journal of registration of received and issued invoices, separate divisions are allowed to maintain it as sections of the organization’s unified journals*. The picture is the same with purchase books and sales books.

At the end of each VAT tax period, the relevant sections of the books are transferred to the head office and are included in a single purchase book and sales book for the organization as a whole. In this case, the original sections can be transferred to the parent organization, and certified copies can be left at the branch, and vice versa.

You must reflect this procedure for preparing invoices, purchase books and sales books in your accounting policy. Branches that work with cash have problems with preparing a cash book. The fact is that special order for maintaining a cash book for organizations with separate divisions is not established by law. And according to general rules, an organization must maintain one cash book. These are the requirements of paragraph 23 of the Procedure for conducting cash transactions, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 - 40.

It is clear that the head office and branches cannot simultaneously maintain entries in the same cash book, especially if they are significantly removed from each other. Indeed, according to paragraph 24 of the Procedure for entry into the cash book, it is necessary to enter immediately after receiving or issuing money by cash orders. In this case, the receipt or issuance of money is carried out on the day the cash order is drawn up*.

Therefore, in my opinion, maintaining a cash book by a branch when making cash payments is completely justified. Moreover, official ban no to that.

In addition, the Russian Ministry of Finance allows companies to maintain an operating cash register. For this purpose, the Chart of Accounts provides a special sub-account of account 50, which is called “Operating Cash”*.

That is, you can cash transactions for branches to be reflected on this subaccount.

Accordingly, the accounting policy must indicate that the main cash desk is located in the head office, and operating cash desks are open in the branches. At the same time, operating documents are drawn up in the branches cash books according to the form "KO-4".

I also remind you that by cash documents, as with everything else, you must choose a numbering order. And fix it in the accounting policy. And also by her or by separate order set deadlines for transferring information on the branch cash desk and cash documentation to the head office.

-Elena Vitalievna, what about the branch cash register limit?

If a branch opens its own current account with a bank, then this bank sets its own limit for the branch. IN otherwise The cash limit is set uniformly for the entire organization as a whole. Based on it, the manager decides what the limit will be for each branch. To monitor compliance with the limit, branch cash desks must transmit information about balances at the end of the day to the head office.

-That is, the division cash limits will add up?

Yes, sure. For example, the general limit for the entire organization is 100,000 rubles. A limit of 50,000 rubles is set for the head office, and for the branch? 1 - 30,000 rubles, branch? 2-20,000 rubles. It's all done by internal order regarding the organization Elena Vitalievna, such a question. The branch uses cash machine, which is registered at the location of the parent organization. If we do not re-register it at the location of the branch, what sanctions will there be?

The fact is that the fine is provided only for the absence of a cash register. This is Article 14.5 of the Code of Administrative Offenses of the Russian Federation. Therefore, you will not face any penalties. However, tax authorities believe that cash registers need to be registered at the location of the branch. They expressed this point of view in a letter to the Federal Tax Service of Russia dated June 6, 2005 No. 22-3-12/1013.

Therefore, in my opinion, it is better to re-register the cash register to avoid disputes with the tax office.

-I would like to clarify. I have many branches and each has its own current account. Tell me what time tax office Do I need to report the opening of a current account?

To the inspectorate at the location of the organization. And you must do this within seven working days. This is the norm of paragraph 2 of Article 23 of the Tax Code of the Russian Federation.

-And our tax office tells me that I need to report the location of the branch. That's what I do.

They are wrong. The norm is clearly stated in the code. If you did not receive a message about opening an account, then let them confirm this in writing. Otherwise, they themselves will be fined under Article 118 of the Tax Code of the Russian Federation. The fine is 5,000 rubles. We are engaged in car insurance, and we have created jobs in many car dealerships in Moscow, as well as in the region. The head office is located in Moscow. Should we register these jobs in Moscow or only those in the region?

Subdivisions that are opened in the same city as the organization, but in the territory under the jurisdiction of another tax office, are also registered. This is how officials explained it in a letter from the Russian Ministry of Finance dated February 16, 2005 - 03-06-05-04/35. In this case, you must inform your tax office that you have created a separate division.

-Elena Vitalievna, is it necessary to store primary documents of the branch in the central office?

You decide for yourself. But I believe that all documentation for the branch should be stored in the parent organization. This will allow, on the one hand, to control the correctness of the reflection of transactions in the branch’s accounting. On the other hand, you will have fewer problems when tax audit organizations.

What does a branch with a separate balance look like?

What does "branch allocated to a separate balance sheet" mean? tax legislation and accounting regulations do not say. However, the Ministry of Finance of Russia, in a letter dated March 29, 2004 - 04-05-06/27, nevertheless explained that a “separate balance sheet” should be understood as a set of certain indicators. They are set by the organization itself. The list of indicators and reporting forms that the branch submits must be recorded in internal documents, for example, in the regulations on the branch. As a rule, the reporting of a branch consists of the same indicators as the reporting of the head office. This is done to make it easier to summarize the totals. Having received the advice note, the head office makes postings.

All organizations are required to store primary documents. This is provided for by both the Federal Law “On Accounting” and the Tax Code. If a company does not do this, it will be fined. How to properly store documents and what to do with them when they expire due date, you will learn from our article.

How long to store documents

In Article 17 of the Federal Law of November 21, 1996 No. 129-FZ “ About accounting“It is said that the organization must store primary documents for at least five years. Since this law regulates accounting issues, it deals with accounting documents.

The Tax Code establishes slightly different deadlines. Thus, Article 23 of the Tax Code of the Russian Federation states that “accounting data and other documents necessary for the calculation and payment of taxes” must be stored for four years. And those documents that confirm a loss carried forward should be kept for the entire period while the organization reduces taxable profit by the amount of the previously received loss. This is indicated in Article 283 of the Tax Code of the Russian Federation. It is quite difficult to separate an organization’s documents into accounting documents and those that are necessary only for calculating taxes. Neither the tax authorities nor officials from the Ministry of Finance know how to do this. Therefore, it is best to keep all your documents for five years.

In addition, we should not forget that the storage periods for documents are also regulated by archival legislation. In the List of Typical management documents, formed in the activities of organizations, which approved by Rosarkhiv 10/06/2000, it was established what should be stored and for how long. Thus, primary accounting documents should be kept for five years. And personnel records documents, including personal accounts of employees - 75 years. Please note that the storage period for any document is calculated from January 1 of the year following the year in which the document was issued.

Where to store documents

The organization can decide on its own where to store processed documents. However, you have few options. You can:

• store documents in the organization
• deposit documents in the archives

How to store documents in an organization

The procedure for storing documents in the organization is established by the chief accountant. Typically, accountants file processed primary documents that relate to a specific accounting register in chronological order in separate folders.

Each accountant decides for himself how it is more convenient for him to sort documents. Some file all invoices issued to the organization with contracts, some with payment documents, and some in a separate folder. It all depends on the number of primary items and the type of activity. The most important thing is that the accountant can quickly find the right paper. True, for invoices it is provided special order storage Thus, invoices that you received from suppliers, as well as second copies of invoices that you issued to customers, should be stored in special journals.

If accounting in an organization is carried out on a computer, then at the request of the tax authorities you should do paper copies primary documents. This is indicated in paragraph 7 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “ About accounting».

How to transfer documents to the archive

If you have accumulated too many documents that you have nowhere to store, then you can archive them. Moreover, the archive can be both public and private.

In order to submit documents to Rosarkhiv, you must conclude an agreement with him territorial division. Moreover, such an agreement will say that archive workers have the right to come to the organization to check. However, in practice the likelihood of this is very low.

The archive staff will come to you only in two cases. Firstly, by court decision. This can happen if your former employee, to whom you did not issue a certificate of his experience. Secondly, they can come upon request labor inspectors, if during their inspection they found any violations in personnel documents. In addition, the organization that submits documents to the archive should know that it will now be impossible to destroy these papers without the permission of the archive staff. The act of destruction must now have the signature of an archivist.

An organization can also submit documents to a private archive that has a license for this activity. Typically, such archives not only store documents, but also destroy them. True, there is a situation when you still have to deal with Rosarkhiv employees. This will happen if your organization is liquidated without a successor. In this case, all documents that relate to your employees ( index cards, personal accounts, etc.), as well as other documents for which the storage period has not yet expired, should be submitted to territorial office Rosarkhiva. You should also submit it there constituent documents organizations.

Fines

Any organization is responsible for the safety of primary documents. And if they disappear for some reason, she will have to pay a fine in the amount of:

• 5,000 rubles if there are no accounting documents that relate to the same tax period
• 15,000 rubles if there are no accounting documents for several tax periods
• 10 percent of the amount of unpaid tax, but not less than 15,000 rubles, if the lack of documents resulted in an underestimation of the tax base

Such fines are established in Article 120 of the Tax Code of the Russian Federation. In addition, for violating the procedure and terms for storing accounting documents, the head of the company can be fined in the amount of 2,000 to 3,000 rubles. This is indicated in paragraph 15.11 of the Code of Administrative Offences.

But all these fines can be avoided if you show the tax authorities that the documents were lost through no fault of yours. For example, they were stolen, burned or flooded. Therefore, in the event of any force majeure situation, make sure that you have it documentary confirmation(for example, a certificate from the police about the initiation of a criminal case regarding the theft of documents with their inventory or a certificate from firefighters).

But keep in mind that if your documents burned and the room in which you stored them was not installed fire alarm, then such a situation is not recognized as force majeure. Same with theft. If your premises in which you stored documents were not locked, then you will have to pay a fine. We would like to remind you that tax authorities can request documents from an organization only within three last year. Therefore, they have no right to fine an organization under Article 120 of the Tax Code of the Russian Federation for the lack of documents for the fourth year.

Not only tax authorities, but also archival service employees can fine a manager. But their fine is much less - from 300 to 500 rubles. It is established in Article 13.20 of the Code of Administrative Offences. True, let’s be more precise: neither tax authorities nor archival service employees can decide on a fine themselves. They only have the right to draw up a protocol on this violation and send it to the magistrate. He will decide whether to take a fine from the manager or not.

How to destroy documents

The organization may destroy documents whose storage period has already expired. To do this, the head of the enterprise must issue an order, which is approved by a special expert commission. This commission will decide which papers to destroy. The commission should include competent employees of the organization who are able to assess the importance of documents and the possibility of their destruction.

Then the commission must draw up an act on the allocation of documents for destruction, which is approved by the head of the organization. Then all collected folders are counted and packed into bags. After this, they can be destroyed in any way, including the most common one - burning. If there are a lot of papers, then the documents can be given to the boiler room for burning.

In addition, the papers can be handed over to a specialized organization that processes recyclable materials. In any case, after destruction, the commission must draw up another act - on the physical destruction of documents. If an organization receives money for recycled documents, then their amount should be reflected in operating income.

Example

LLC "Mercury" received from JSC "Cherry" 1,200 rubles for the delivered waste paper, including VAT - 200 rubles. The Mercury accountant will make the following entries in accounting:

• DEBIT 50 CREDIT 91-1 – 1200 rubles – money received for returned waste paper
• DEBIT 91-2 CREDIT 68 subaccount “Calculations for VAT” – 200 rubles – VAT accrued for payment to the budget