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 established in the Tax Code of the Russian Federation, Law dated December 6, 2011 No. 402-FZ, as well as in the list approved by Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

In article 23 Tax Code The Russian Federation states that the organization must store documents necessary for the purposes 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, necessary for the calculation and payment of taxes, including documents of electronic document management systems 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, and 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 Money, store 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.

Type of documents	Shelf life	Where is this said?
Documents related to acquired depreciable property (purchase agreement, transfer and acceptance certificate)	Four years after the reporting period in which the property was written off or sold	Subclause 8 of clause 1 of Article 23 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 26, 2011 No. 03-03-06/1/270
Primary records for the years in which the organization suffered a loss in tax accounting, including from the sale of property	During the entire period while you take into account the loss when calculating income tax	Clause 4 of Article 283 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 25, 2012 No. 03-03-06/1/278
Documents required for writing off uncollectible accounts receivable(agreements with counterparties, letters, payments)	Four years after the period in which the counterparty's debt was considered uncollectible. In this case, the storage period is extended if the limitation period for the obligation was interrupted and began to run again	Subparagraph 8 of paragraph 1 of Article 23, subparagraph 2 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation, Article 203 Civil Code RF

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

The absence of 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 of the Federal Commission for the Securities Market 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 expert commission. When selecting electronic documents that are transferred for archival storage, the 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.

Organizations according to the Civil Code of the Russian Federation have the right to create separate units(hereinafter referred to as OP) in the form of representative offices and branches. Such structures differ in name, legal status, rights and responsibilities. According to paragraph 3 of Art. 55 of the Civil Code of the Russian Federation (as amended on July 3, 2016), representative offices and branches must be indicated in the Unified state register legal entities.

In accordance with Art. 11 of the Tax Code of the Russian Federation (as amended on July 3, 2016) The OP of an organization is any territorially separate division from it, at the location of which stationary workplaces are equipped. For tax purposes, recognition of the OP of an organization occurs regardless of whether or not its creation is reflected in the constituent or other organizational and administrative documents of the organization, as well as the powers vested in the specified unit. Wherein workplace is considered stationary if it is created for a period of more than one month. According to Art. 209 of the Labor Code of the Russian Federation (as amended on July 3, 2016), a workplace is a place where an employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer.

OPs are not independent legal entities. The purpose, objectives and functions of such structures are determined by the organization that created them. She also organizes accounting and tax accounting for them.

Accounting in OP

Procedure accounting and the formation of financial statements in the EP depends on whether or not the corresponding structural unit is allocated to a separate balance sheet.

If a structural unit does not have significant amount operations and employees, it is inappropriate to allocate it to a separate balance sheet. In this situation, all primary documents are collected in the OP and transferred to the accounting department of the parent organization, where they are maintained. The frequency of transfer of primary documents should be established. The parent organization must ensure separate accounting of its operations and its structural unit. To do this, all operations of the division must be accounted for in separate subaccounts of the working chart of accounts approved accounting policy organizations. Analytical accounting of transactions should be carried out in the context of these subaccounts. It is not practical to introduce a separate account, for example 79 “Intra-business settlements”, to account for transactions of such OPs.

In case the OP has a significant number of operations, large staff employees, a separate current account and maintains a full economic activity, such a structural unit should be provided with its own accounting department and allocated to a separate balance sheet. Such a structural unit maintains its own accounting and tax records, which reflect all business transactions. Based on accounting data, OPs form their financial statements, as well as the necessary tax reporting. The generated data is transferred to the parent organization to compile a consolidated (consolidated) balance sheet. To conduct intra-company settlements between the parent organization and its structural unit in in this case account may apply .

Taxation

In accordance with Art. 19 of the Tax Code of the Russian Federation, organizations are recognized as taxpayers. OPs of Russian organizations perform the duties of these organizations to pay taxes and fees at their location. The fact that an organization has an EP has a significant impact on the procedure for calculating, paying taxes and submitting tax reporting. Let's look at this order in more detail.

Corporate income tax

According to paragraph 2 of Art. 288 of the Tax Code of the Russian Federation, payment of advance payments, as well as tax amounts subject to credit to the revenue side of the budgets of the constituent entities of the Russian Federation, is made by taxpayers - Russian organizations at the location of the organization, as well as at the location of each of its OPs based on the share of profit attributable to these OPs. The profit share is determined as the average arithmetic quantity specific gravity average number employees (labor costs) and share residual value depreciable property of this separate division, respectively, in the average number of employees (labor costs) and the residual value of depreciable property, determined in accordance with clause 1 of Art. 257 of the Tax Code of the Russian Federation, for the taxpayer as a whole. In this case, taxpayers independently determine which indicator should be used.

An organization that has several OPs on the territory of one subject of the Russian Federation has the right to switch to calculating the amount of tax payable to the budget of this subject of the Russian Federation, based on the share of profit calculated from the totality of indicators of separate divisions located in the territory of this subject, and pay the tax through one of these OPs. The tax authorities should be notified of the selection of the responsible OP by December 31 of the year preceding the tax period.

In accordance with paragraph 5 of Art. 289 of the Tax Code of the Russian Federation, an organization submits a tax return at its location with the distribution of tax amounts according to the OP.

IN tax authority An abbreviated declaration is submitted at the location of the OP. The composition of its indicators is given in clause 1.4 of Appendix No. 2 to the order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600@.

Value added tax

In accordance with paragraph 2 of Art. 174 of the Tax Code of the Russian Federation, VAT is paid centrally throughout the organization at the place of its registration with the tax authority. According to paragraph 5 of Art. 174 of the Tax Code of the Russian Federation is also submitted to the tax authority only at the location of the organization.

Personal income tax

In accordance with paragraph 2 of clause 7 of Art. 226 of the Tax Code of the Russian Federation tax agents – Russian organizations Those who have an OP are required to transfer the calculated and withheld tax amounts to the budget both at their location and at the location of each of their OP.

The amount of tax payable to the budget at the location of the OP of the organization is determined based on the amount of income subject to taxation accrued and paid to the employees of this OP, as well as based on the amount of income accrued and paid under civil contracts concluded with individuals a separate division ( authorized persons OP) on behalf of such an organization.

You need to report for the employees of the OP at the place of its registration. According to paragraph 4 of paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, tax agents - Russian organizations that have OPs, submit to the tax authority at the place of registration of such OPs, as well as in relation to individuals who received income under civil law agreements, to the tax authority at the place of registration of OPs who entered into such agreements:

calculation of personal income tax amounts calculated and withheld tax agent, in relation to the employees of these OPs, in the form, formats and in the manner approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@.

Insurance contributions to the Pension Fund and the Social Insurance Fund of the Russian Federation

OP of the organization paying remuneration individuals if there is a separate balance sheet and current account, it must independently pay and submit reports to the funds (clause 11 of article 15 Federal Law dated July 24, 2009 No. 212-FZ (as amended on July 3, 2016) “On insurance premiums in Pension Fund Russian Federation, Foundation social insurance Russian Federation, Federal Fund mandatory health insurance"). To do this, the OP must be registered with the Federal Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation in an application form as an insured at its location.

The OP must submit the following reports:

calculation of RSV-1 by the Pension Fund of the Russian Federation and information about personalized reporting included in it, according to the form, approved by resolution Board of the Pension Fund of January 16, 2014 No. 2p (as amended on June 4, 2015);

calculation of 4-FSS in the form approved by order of the FSS of the Russian Federation dated February 26, 2015 No. 59 (as amended on July 4, 2016).

Property tax

In accordance with Art. 384 of the Tax Code of the Russian Federation, an organization that includes OPs that have a separate balance sheet pays tax (advance tax payments) to the budget at the location of each OP in respect of property located on a separate balance sheet for each of them. The tax amount is determined as the product tax rate, operating in the territory of the corresponding subject of the Russian Federation on which the OP data is located, and tax base (1/4 average cost property) determined for the tax (reporting) period in relation to each OP.

According to paragraph 1 of Art. 386 of the Tax Code of the Russian Federation, taxpayers are obliged upon the expiration of each reporting and tax period submit to the tax authorities at the location of each of its OPs, which have a separate balance sheet, tax calculations on advance tax payments and tax returns.

Transport and land tax

Payment of taxes and advance payments of taxes is made to the budget at the location Vehicle(Clause 1 of Article 363 of the Tax Code of the Russian Federation), land plots(Clause 3 of Article 397 of the Tax Code of the Russian Federation).

At the end of the tax period, organizations submit tax returns to the tax authority at the location of vehicles (clause 1 of Article 363.1 of the Tax Code of the Russian Federation) and land plots (clause 1 of Article 398 of the Tax Code of the Russian Federation).

Thus, payment and reporting on these taxes can be both in the region where the parent organization is located and at the location of its OP in another region.

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 on e-mail. 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 accounting policy.

But do not forget that the document you create must contain required details, provided for in Article 9 of the Federal Law of 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 "Settlements for current operations"CREDIT 68 subaccount "VAT calculations"

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 operations"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 little 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 design their own cash book branch. 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 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 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 reflect cash transactions across branches 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 cash books are drawn up in the branches according to the "KO-4" form.

I also remind you that for cash documents, as for all others, 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 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 the branch’s primary documents 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.

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Practical use

At the time of publication of this article, it is fully compliant current legislation. However, legislation changes, the applicability of certain advice may depend on your specific situation. We recommend that you consult with specialists if you are going to apply the knowledge gained from our articles.

Publication date: August 2009

If you have small company and accounting and personnel records management is an accountant, usually all this is stored in his closet. But even in this case, we advise you to have an idea of ​​what, where and how to store - then, even if the accountant is fired, you will not have problems finding necessary documents.

If staff accountant no, then by streamlining the system for collecting and storing documents, you will make your future life easier and will not waste your time searching for the necessary documents.

Constituent documents.

We recommend storing such documents in a safe place (for example, in a safe), and it is advisable to have several notarized copies of each of them in stock, so that if necessary (for example, at the request of a counterparty) you do not have to run to Once again to the notary. Very comfortably. Well, as an option, there is no need to store original documents in the office; notarized copies will be sufficient - even for inspection authorities. The originals, upon request, can be provided later, usually this period is 5-10 days. It is quite possible to collect such documents in one A4 folder with attached transparent files, arranging them in chronological order, for example - memorandum of association, then the charter, registration certificate, and so on.

Agreement.

You can do it in alphabetical order (by the name of the counterparty), you can do it by type - rent, supply, sale, loans, and so on, or you can do it by number. It doesn’t matter how exactly, the main thing is to find an option with which you will be comfortable working with documents. Regular folders with dividers will easily cope with this task.

External and internal primary accounting documents.

Invoices, acts, invoices, inventory cards fixed assets, requirements-invoices for write-off of inventory items, acts of inventory, commissioning, forms KS-2 and KS-3, waybills, and all other variety of financial and accounting document flow companies. We recommend storing them, separated by type, in chronological order. For large volumes of documentation - by month with the formation of registers, indicating the number, date and amount of the document. If the law does not require special design, then cardboard folders and dividers for them are also quite suitable for such documents. For example, it is convenient to create separate folders for incoming and outgoing invoices, filing them in chronological order by date and number. The same applies to certificates of work performed or services provided. Invoices, being the main document for VAT tax accounting, should be stored separately in accordance with the log of received and issued invoices, also as they are issued to customers or received from suppliers. In addition, on the documents for which you need to obtain additional information or a piece of paper (for example, a power of attorney for receipt of goods and materials) or make corrections, we recommend using adhesive bookmarks - they will make it easy to determine which document requires improvement.

Bank documents.

In the same cardboard folders, broken down by account and bank - if there are several current accounts, also in chronological order. Payment documents and documents - grounds for payment (invoice) for the transaction day are filed with the bank statement. If you use a bank-client system in your work, then it is not necessary to print out statements every day - you can do this once per period, for example, per month. In this case, invoices can be filed in a separate folder - “paid invoices”. Please keep in mind that different banks different conditions– in some, statements are available for the entire duration of the contract for use electronic system payments, in others this period may be limited. And then you will have to ask paper copies, and such a bank service can cost money. Carefully study the contract for connecting the system when signing it and the bank’s tariffs. If you have foreign currency accounts, you will also have additional documents For exchange control– certificates confirming work/services performed, transaction passports, certificates of foreign exchange transactions. It is also advisable to store them in the context of contracts/counterparties or transaction passport numbers, with copies of documents attached, especially for large volumes - keep separate folders.

Documents on labor and wages accounting.

To documents on personnel(personal files, orders, employment contracts, personal cards) must be treated with special care and attention. If the company has a separate person who is entrusted with the responsibilities of conducting personnel records, then he must organize the correct execution and ensure the safety of documents. Lockable metal cabinets are very convenient to use. If the document flow is very small, you can get by using the same safe, or, in extreme cases, an ordinary locked cabinet. Why locked? Firstly, data about employees refers to personal data, and the employer is responsible for the disclosure of personal information in accordance with the Federal Law “On the Protection of Personal Data”. On the other hand, your employees do not need to know salaries and other information about others. Thirdly, at least somehow safety can be ensured. It’s very problematic to restore them, especially when it comes to work records. Their storage should be given special attention. Currently, there are legally established “Rules for the accounting and storage of work books” (Resolution of the Government of the Russian Federation of April 16, 2003 No. 225), according to which the enterprise records labor records in:

• Receipt and expense book for accounting of TC forms and insert into it
• Book for recording the movement of shopping malls and inserts in them

Occupational health and safety documents.

We recommend that you always have these documents at hand, and best of all, in a visible place in the organization, for example, at the reception. Safety instructions are on the wall near each workplace. Organize a so-called “labor safety corner” at the entrance, hang “emergency exit” signs and mini fire extinguishers around the office - a clear demonstration of a serious approach to labor safety in the organization for any inspector. Naturally, to fully and correctly ensure labor protection, technology and fire safety measures will require a much larger budget and time expenditure, however, with your own small efforts you can minimize the risks of fines and administrative liability.

Cash documents.

All transactions related to the movement of cash must be reflected in the cash book. The cash book must be laced and numbered and sealed with the signature of the manager and chief accountant and the seal of the organization. By the way. To stitch documents (especially if there are not many of them), it is not at all necessary to buy expensive kits in office supply stores - use regular thread plus a needle, the result is the same. For those who maintain a cash book electronically, we advise you to print it out as needed. If there are few cash transactions - once a year, half a year or quarter. Some people have large turnover at the cash desk - once a month, while others may have a stack of documents in one day. Sometimes it is necessary to prepare a book in printed form in connection with checking the servicing bank's compliance with cash discipline. For each operation, incoming or outgoing cash orders are drawn up. Expenses and receipts cash documents filed together with the cashier's report every day in chronological order, attaching documents related to the transaction, e.g. payslip on payment of wages. If you have a cash register, it is necessary to take meter readings every day, keep a log of the cashier-operator, and also draw up a report on in the prescribed form. More details on the procedure for conducting cash transactions and their documentation can be found in official document Central Bank of Russia No. 40 “Procedure for conducting cash transactions in the Russian Federation.” Let us remind you that the requirements for storing cash documents are the same as for other accounting documents- five years.

Strict reporting forms.

The use of BSO is currently regulated by the Decree of the Government of the Russian Federation “On the procedure for making cash payments and/or settlements using payment cards without the use of cash register systems” dated May 6, 2008 No. 359. specified document contains the basic requirements for BSO, their types, the procedure for application, filling, accounting and storage. The receipt and write-off of such documents is carried out in a special BSO accounting book, and storage is in metal cabinets or safes.

Reporting.

We recommend filing accounting and tax reporting, reporting to funds and statistics, with notes on its acceptance, separately by reporting periods (quarters, years).

Correspondence.

Divide into incoming and outgoing correspondence, keep a log book, maybe even in electronic form, file paper documents in chronological order. Appoint a person responsible for correspondence and paperwork. All this will subsequently help, if necessary, to find any document addressed to the company or left by it.

Document storage location

As for the storage location for documents, you can organize the storage of documents either in your office, by equipping a special room or simply allocating space in locked cabinets or racks, or you can deposit the documentation in a state or private archive. Documents that are no longer used in work, after a certain period (month, quarter or year), are placed in archival boxes or boxes. At the same time, be sure to make a note on them - which documents are stored and for what period. You will spend less time searching later. A little advice - from the very beginning, do not allow paper chaos in the company, especially in the accounting department, demand order! And lastly. If you don’t know whether you need a document or not, or you don’t know what to do with it, don’t throw it away, create a “Miscellaneous” folder - it’s likely that we’ll need it at the most crucial moment

On the other hand, there are documents in a company that cannot be stored, but cannot be immediately destroyed. Such documents must be kept separately from all others so that you can quickly do what is necessary with them. It is necessary to make it a rule to periodically check a folder with such documents and destroy everything that is no longer needed.

In this article, we tried to give you a general idea of ​​the number of documents, their types and methods of organizing storage. You may find other options that differ from what was proposed. If you have any questions in the process of organizing or classifying certain documents, you can ask us any clarifying questions or contact us for help. If we have overlooked any documents, the procedure for the formation, recording and storage of which, in your opinion, is important, send your comments and wishes - we will definitely take them into account. And for our clients, upon request and in accordance with the terms of the contract, after the first submission of reports within the framework of cooperation, we provide a one-time free service on the preparation and execution of all necessary documentation in accordance with the legislation of the Russian Federation and these recommendations.