What documents may not be stored? Storage of documents in the organization

Documents should be retained at least until they can be required. tax inspectors when checking. Based on paragraph 4 of Article 89 of the Tax Code of the Russian Federation, a period not exceeding three can be checked. calendar years preceding the year of the inspection decision. This means that the documents of three previous years must be stored.

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

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

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

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

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.

A few exceptions to the general rule

So, according to general rule Papers must be stored for at least five years. Exactly like this maximum term established by the Accounting Law. At the same time, the maximum depth of a tax audit is three years. Therefore, it is especially important to maintain the safety of papers related to the calculation of taxes during this period. If you do not have enough documents from, say, five years ago, you can only be fined for violating the rules for storing documents.

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

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

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

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

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

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

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

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

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

Why keep accounting documents?

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

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

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

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

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

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

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

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

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

Let's understand deadlines using an example

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

Over the past period of accounting work, countless folders with documentation have accumulated in closets and utility rooms. It's time to deal with them.

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

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

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

A separate rack was completely filled with accounting records, declarations, reports in Pension Fund and social insurance, as well as statistical forms.

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

Table “Retention periods for accounting documents in an organization”

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

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

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

Nuances of accounting for storage periods of accounting documentation

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

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

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

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

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

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

Other cases of increasing the shelf life of primary products

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

For example, accounting and tax documents for losses received in 2018 and taken into account over the next 10 years, they will have to be stored until the end of 2032.

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

Results

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

Accounting is the most paper-heavy department of any company. But you need to get rid of all kinds of documents wisely. They should be stored for at least several years. And some documents cannot be destroyed for as long as 75 years! So how long should accounting papers “live”?

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

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

Taxes are calculated based on the results of tax periods (Clause 1, Article 55 of the Tax Code of the Russian Federation). It turns out that the four-year period must be counted from the next day after the end of the tax period. For example, let's take VAT: until what date should we keep documents related to the calculations of this tax for the fourth quarter of 2004? The four-year term will begin on January 1, 2005 and end on December 31, 2008. It turns out that in 2008 it is necessary to store documents from 2004. That is, a year that is not subject to on-site inspection.

Storage periods for documents are also established in accounting legislation. From Article 17 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as the Accounting Law) it follows that:
- primary accounting documents, accounting registers and financial statements must be stored for periods established by the rules of state archival affairs, but not less than five years;
— accounting policy documents and computer data processing programs must be stored by the organization for at least five years after the year in which they were last used to prepare financial statements.

A few exceptions to the general rule

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

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

“Primary” for acquired property. Documents for the acquisition of fixed assets must be preserved regardless of the useful life of these objects. After all, papers are needed to confirm the original cost for the purposes of calculating depreciation, as well as property tax. In addition, without a “primary” document, the company will not be able to confirm the value of the property when it is sold. Moreover, this applies to both fixed assets and other property (letter of the Ministry of Finance of Russia dated September 15, 2005 No. 03-03-02/84).

Special requirement for loss-making companies. The income tax payer has the right to reduce the tax base of the current period for losses of previous tax periods in the manner prescribed by Article 283 of the Tax Code. Losses can be taken into account for the next 10 years. Since Chapter 25 of the Tax Code has been in effect since 2002, this year's loss can be used to reduce tax burden companies up to 2012 inclusive. Moreover, Article 10 of Federal Law No. 110-FZ of August 6, 2001 allows for the recognition of losses identified at the end of 2001.

However, if a company transfers losses to the future, then during the entire period of using this benefit it is obliged to keep documents confirming the amount of losses incurred (clause 4 of Article 283 of the Tax Code of the Russian Federation). This provision allows tax authorities to request documents on past losses that the company declares in its declaration for the current period. Based on this, the Ministry of Finance of Russia, in letter dated April 3, 2007 No. 03-03-06/1/206, explains that writing off losses is possible only upon presentation of primary documents confirming the financial result obtained.

True, the amount of losses can be confirmed by previously conducted tax audits, during which the “primary” related to them has already been studied. In this case, repeat documentary check not required. This conclusion was reached by the Supreme Arbitration Court of the Russian Federation in its ruling dated June 6, 2008 No. 6899/08.

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

Write-off of bad receivables. And in this case, documents will have to be stored for longer than five years.

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

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

Retention period for documents by joint stock companies. When storing documents, joint stock companies must be guided by the Regulations approved by the FCSM Resolution No. 03-33/ps dated July 16, 2003. In particular, according to this regulatory document, charter and annual financial statements they are required to keep permanently. That is, during the entire life of the company. And in the event of liquidation of the company, documents with a permanent shelf life and personnel transmitted to state archive. This is if an agreement was concluded with him. If there is no agreement with the archive, then it is obliged to accept for storage only documents on the personnel of the company’s employees. The storage location of the remaining documents is determined by the chairman of the liquidation commission or the bankruptcy trustee.

Tax reports. The company must keep annual tax returns for at least 10 years, and quarterly tax returns, if there are annual ones, for five years. This is determined by paragraph 170 of the List of Standard management documents, formed in the activities of organizations, indicating storage periods, approved by the Federal Archive on October 6, 2000 (hereinafter referred to as the List of standard management documents) in conjunction with paragraph 2.4.2 of the Guidelines for the use of the List. Must be stored for at least 10 years and quarterly reports, if there are no annual ones (for example, for VAT). But monthly reporting in the absence quarterly forms must be stored for 5 years.

Invoices, purchase and sales books. According to paragraphs 15 and 27 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books... approved by resolution Government of the Russian Federation dated December 2, 2000 No. 914, purchase books and sales books should be kept for a full five years from the date of the last entry. That is, these papers for the fourth quarter of 2004 should be kept throughout 2009.

A five-year retention period is also established for invoices. Reason - clause 150 of the List of standard management documents.

At the same time tax authorities although he has the right to demand documents serving as the basis for calculating taxes and confirming their payment, but only in accordance with the legislation on taxes and fees. But the above List is not included in it. Therefore, for example, in 2009, the tax authorities’ request for an invoice for 2004 can be ignored.

Retention period for a number of other documents. Storage periods for a number of other documents are established by special federal body executive power- Rosarkhiv (clause 3 of article 6 of the Federal Law of October 22, 2004 No. 125-FZ, Decree of the Government of the Russian Federation of June 17, 2004 No. 290). And they often exceed five years. Let us turn to the already mentioned List of standard management documents.

The accountant is primarily concerned with section 4 “Accounting and reporting”, as well as sections 7 “ Labor Relations" and 8 " Staffing" We have summarized the individual items of the List into a table.

The table contains documents with a shelf life of one year. But if these papers belong to “primary” documents, then in accordance with accounting legislation they must be stored for at least five years.

How to properly store and destroy documents

A permanent agency must select documents for storage and destruction, as well as set deadlines. expert commission. It includes the most qualified specialists main structural divisions, and one of the company’s senior employees is appointed chairman.

How to store. Storage of documents is an element of document flow and therefore must be regulated accounting policy(clause 5 of PBU 1/98 “Accounting policies of the organization”). In this case, one should be guided by the Regulations on Documents and Document Flow in Accounting (approved by the USSR Ministry of Finance dated July 29, 1983 No. 105, hereinafter referred to as the Regulations). But in the part that does not contradict current legislation. Clause 6.1 of the Regulations states that primary documents, accounting registers, accounting reports and balances are subject to mandatory transfer to the archive. Processed primary documents are completed monthly (clause 6.4 of the Regulations).

The company determines the storage location for documents independently. As a rule, this is the company's office. Please note that you can store papers outside of the office - this is not prohibited by law. For example, you can use the services of specialized archival companies, which is often both more profitable and more reliable. But joint stock companies have a number of documents (for example, charter and annual reports) must be stored exclusively at the location of their executive body(clause 2 of article 89 of the Federal Law of December 26, 1995 No. 208-FZ “On joint stock companies Oh").

Of course, accommodation paper archive requires office space, which is constantly becoming more expensive. Therefore, it is easier to store accounting and tax documents in in electronic format. This possibility is provided for in Articles 9 and 10 of the Law on Accounting and Article 314 of the Tax Code of the Russian Federation. This was confirmed by the Russian Ministry of Finance in a letter dated July 24, 2008 No. 03-02-07/1-314.

However, officials explained that the information on machine media should be stored electronically digital signature. In accordance with the norms of the Federal Law of January 10, 2002 No. 1-FZ “On Electronic Digital Signature”, such a signature is equivalent handwritten signature V paper document. For electronic document management the company creates a corporate information system. It is serviced by a certification center that ensures the use of digital signatures in electronic documents.

What to do with documents if the company is liquidated? Then documents on personnel liquidation commission transfers for storage to the state or municipal archive. And other archival papers, the temporary storage period of which has not expired, can also be transferred to the archive by concluding an agreement with it. Or store it in any other place. Let us note that simply destroying these papers is prohibited by clause 9.7.3 of the Basic Rules for the Operation of Archives of Organizations, approved by the decision of the Rosarkhiv Board of February 6, 2002. And to avoid possible problems It’s better not to do this with law enforcement agencies.

When a company is reorganized, documents are transferred to the successor organization or organizations. If there is a separation new organization, she is given cases related to the profile of her activities, as well as personal files and personal accounts of employees who have transferred to work for this organization.

How to destroy. The destruction of documents is documented by an act approved by the head of the organization.

At the same time, it is not necessary to indicate the details of all papers in the document disposal act. This conclusion follows from paragraph 2.4.5 of the Basic Rules for the Operation of Organizational Archives. These rules provide unified form act on the allocation of documents for destruction. And you can do it in it single record for a group of similar documents. The company has the right to determine independently which documents are considered homogeneous. For example, these could be documents with the same name, say invoices.

According to the law, folders with documents subject to destruction must be transferred for recycling (disposal). For example, to a company that processes recyclable materials. The transfer of papers is issued with an invoice. Loading and removal for disposal occurs under the control of an employee who ensures the safety of documents in the organization.

There is a simpler approach to document destruction. Let's say, use a paper shredder for this. In addition, documents can be burned or simply thrown away. However, it should be taken into account that unauthorized burning is a violation environmental legislation. Throwing away unnecessary documentation is also risky. For example, according to labor legislation the employer is obliged to ensure the protection of personal data of employees. And other securities may well be of interest to competitors.

Responsibility for violation of document storage rules

According to Article 120 of the Tax Code, the absence of primary documents from the taxpayer, or the absence of invoices or accounting registers is regarded as gross violation rules for accounting for income and expenses and objects of taxation. This tax offense entails a fine of 5,000 rubles. But only on the condition that the “shortage” of these documents was discovered only for one tax period. IN otherwise The taxpayer will face a fine of at least 15,000 rubles. If the lack of documents led to an underestimation tax base, the taxpayer faces a fine of 10 percent of the amount of unpaid tax, but not less than 15,000 rubles. The safety of documents is not ignored in criminal law. Based on paragraph 1 of Article 325 of the Criminal Code of the Russian Federation, theft, destruction, damage or concealment official documents out of personal interest may be punished by imprisonment for up to one year. But of course law enforcement agencies such interest will have to be proven. And finally, how the company complies with archival legislation can be checked by archivists. According to Article 13.20 of the RF Code on administrative offenses, violation of the rules of storage, acquisition, accounting or use of archival documents threatens officials a warning or a fine in the amount of 300 to 500 rubles.

How is responsibility for storing documents distributed?

The director of the company and Chief Accountant. Moreover, on the basis of the Accounting Law, the director is responsible for organizing storage, in particular for the availability special premises, lockable cabinets, safes. And the chief accountant ensures the safety of documents and their transfer to the archive. For this purpose he can appoint responsible persons(Clause 6.6 and 6.2 of the Regulations). For example, over time, the information reflected on paper media, may be lost (faded). In this case, you need to take care of making copies of these documents and certifying them with the company’s seal. This recommendation follows from the letter of the Ministry of Finance of Russia dated April 3, 2007 No. 03-03-06/1/209.

What do you do with documents whose storage period has expired?

The legislative framework

Storage of materials in archives is determined by the following documents:

• Law "On archival affairs", which was adopted in 2004;
• Approved rules Russian Archive, since 2002;
• Directive No. 558, which has been in force since 2010;
• Order of the Ministry of Finance No. 105.

Measures to organize the storage of archival data

The archive can store government, accounting, and other types of documents. Data can be stored in archives certain period time. In order to find out how long a particular document can be stored in the archive, you need to visit a service called “Archivist Online”. Here documents are searched based on three main parameters. It is worth noting that documents can be stored not only in handwritten form, but also as an electronic file.

As a rule, any document is stored in the archive for no more than five years. But there are documents that are stored forever, that is, they cannot be disposed of. These may be documents that contain information about people who worked in a particular place several years ago. Accounting documents are subject to a separate rule: the storage of such papers may exceed ten years.

When a company is liquidated, the owner is obliged to transfer all data about the company to a private or public archive. This required condition, without which it is impossible to liquidate the enterprise. The fact is that the final liquidation of the enterprise is recorded in an act. But it will not be signed if the data is not transferred to the archive. No one has the right to take away documents from the owner of the enterprise as long as it is working. However, if there is a collapse of the organization, then the state assumes the responsibility for preserving the documentation.

When is the archive organized?

It is prohibited to set up archives in buildings that do not comply fire safety. These are wooden buildings. The room must have an appropriate atmosphere: there should be no moisture, stove heating. All this can cause data corruption.

Most often, archival buildings stand separately from other premises. You cannot set up places near the archive Catering. In addition, objects and devices that could cause a fire should not be placed nearby.

When choosing premises for archives, you need to keep in mind that all storage facilities are divided into:

• archives of temporary data storage;
• archives with documents that are used very often;
• archives for long-term storage of documents;
• premises where archivists work.

Archive functions

Each archive has certain functions. So, let's list them.

1. Creation of lists by an archive employee. The list indicates which structural unit refers to the organization.
2. Acceptance of documents from any organizations.
3. Continuous reporting on the safety of the data that is stored.
4. Timely notification of persons who transferred documents for preservation about the safety of data.
5. Maintaining records that show for what purposes a particular document was used.
6. Constant control over filling out documents.
7. Continuous professional development of archival staff.

How long are documents kept in the archive?

There are certain regulations and legislation, according to which a particular document has its own shelf life in the archive. For example, documents that contain information about financial statements can be stored in archives for more than ten years.

Exists whole line documents that can be stored for more than 10 years:

• accountant's reporting on the enterprise's work for the year;
• tax returns;
• safety records at the enterprise for each employee;
• statistics that are generated at the enterprise throughout the year.

There are documents whose storage period does not exceed five years. This:

• the enterprise's activity reports for the quarter;
• enterprise charts of accounts;
• books that record all purchases made by the company;
• source documents;
• issue journal wages employees;
• accounts receivable documents;
• enterprise inventory data;
• other documentation that is in any way related to the work of the enterprise and its employees.

Archives can store documents that are prohibited from being destroyed for up to 75 years.

Accounting and storage of documents in the archive

There are a number of laws and regulations that guarantee the safety of documents in the archive.

1. Law “On Archival Affairs”.
2. The law confirming the maintenance of accounting records.
3. Laws that regulate the periods of storage of certain documents in the archive.
4. Law on limited liability organizations.

Documents must be stored in an archive, the activities of which are notified to the enterprise.

Rules for storing documents in the archive

Developed special rules, according to which documents are accepted and stored in archives. So here are some of the rules.

1. Special light mode. It indicates that special lighting must be provided in the archive. Thus, documents should not be stored directly sun rays. Therefore, most often the files are located in the northern part of the room. Artificial incandescent lamps are used. Daylight should not penetrate into the archive.
2. Temperature conditions. Temperature and humidity are the main indicators in archive rooms. Sudden changes in this data will lead to rapid damage to the data stored in the archive. Using special instruments, moisture and temperature indicators are checked twice a week. To maintain the desired microclimate, you can install an air conditioner.
3. Sanitary regime of the archive. In the room where it is stored a large number of important documents, there must be cleanliness at all times. Care must be taken to ensure that mold does not form and mice or rats do not infest. To do this, it is important to ensure the integrity of the archive. Dust is removed from the shelves once a year. Executed periodically wet cleaning and ventilation.
4. Adequate level of security. In order to archival documentation not stolen by intruders, you need to provide reliable security around the clock.

How are documents transferred to the archive for preservation?

Documents are transferred to the archive from enterprises in the order general queue. For this purpose, repository employees develop schedules for receiving documents. Based on them, the enterprise representative agrees on the date for submitting the documents to the archive.

The person responsible for transferring data to the archive must be present. When transferring documentation for storage, storage periods are determined. As mentioned, they can range from one year to 75 years.

How to prepare documents for archival storage?

Each company has its own deadline for transferring documents to the archive. It is worth noting that the preparation of documents before submission to the archive is carried out by a specially convened commission. It should consist of three to five people. Some stages of document preparation before depositing in the archive have been developed:

• execution of the relevant act;
• conducting an examination that will determine the value of the documents transferred for storage;
• preparation of an act that will indicate which papers need to be destroyed;
• creating a description of each case.

The examination is carried out on the basis of documents that approve the storage periods for this or that information. It is necessary to carefully analyze each document.

The commission includes persons who constitute an advisory body. The commission's decision is issued in the form of an act. The head of the commission puts his signature on it. The commission meets no more than twice a year.

After the commission completes the description of each document, you can begin to select papers that are subject to disposal. All destroyed documents are included in the act, under which the signatures of the commission members are placed. At the end, the head of the organization puts his signature.

Archival documents and their classification

All documents that will be sent to the archive need classification. Thus, documents can be divided into two groups.

1. Temporary storage documents.
2. Documents that are transferred for permanent storage.

Temporary documents are stored for no more than 10 years, and those that are usually deposited for permanent storage are approximately 75 years.

Before transferring documents to the archive permanent storage, they need to be processed.

Temporary storage documents:

• vacation orders;
• business trips;
• contracts signed by legal entities;
• accounting;
• waybills;
• other.

On long-term storage The following documents are transferred to the archive:

• a journal in which all orders from the management of the enterprise are recorded;
• employee work schedule;
• acts confirming the destruction of documents or the reason for their loss;
• estimate for the year/quarter;
• tariffs for manufactured products;
• enterprise share book;
• other documentation.

In order to confidant could take a document from the archive for temporary use, the head of the enterprise must issue a power of attorney. If the document is supported by common cause, then it will not be possible to take it separately from the archive.

There is only one conclusion: absolutely all documents of the enterprise are transferred for storage to the archive. This is necessary so that at any time you can find out information about what the company’s activities were like 10, or maybe 30 years ago. All documents must be stored on the basis of the listed legislative norms.

Storage period for documents in the organization's archivesdirectly depends on the type of documentation. Some documents are stored temporarily and then destroyed; for others, long-term and even permanent terms storage We will look into this in more detail in this article.

Archival storage of documents and files is the responsibility of every organization

The obligation to store documents in the organization’s archives and storage periods are stipulated various laws. Thus, the storage period for tax purposes is determined by tax code. For accounting documents, the deadline is fixed by the Law “On Accounting” dated December 6, 2011 No. 402-FZ. How long to store documents on personnel is indicated by the Law “On Archival Affairs” dated October 22, 2004 No. 125-FZ.

A set of storage periods can also be found in the order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

Read about the nuances of applying Order No. 558 in the article .

To make it easier for you to understand the storage periods for documents in the archive, we have compiled a consolidated table of the main documentation that arises in the course of work of any organization.

Storage periods for documents in the organization’s archive: table

Nuances of calculating shelf life

The first thing you should pay attention to when “bookmarking” a document in the archive is the moment from which the storage period begins to be calculated. Yes, according to some personnel documents it starts directly from the date of preparation, and for the primary accounting report - at the end of the reporting year.

For tax purposes, the storage period begins after the reporting period in which the document was last used to calculate taxes and participated in the generation of reporting.

Read about the storage periods for documents on depreciable property. .

Second important nuance— the storage period established for one document by different legal acts may vary. If this is the case, you need to choose the maximum one.

Let us explain both nuances with an example.

An example of determining the storage period for a work acceptance certificate

Let’s say the act was drawn up on March 29, 2017. Let's determine its shelf life:

1. As a primary accounting document confirming the accounting of expenses, it must be stored for 5 years from the end of the reporting year 2017, i.e. from 01/01/2018 to 12/31/2022.
2. As a document confirming the fact of acceptance of the results of work for VAT purposes - 4 years from the end of the first quarter of 2017 (VAT tax period), i.e. from 04/01/2017 to 03/31/2021.
3. How documentary confirmation income tax expenses - 4 years from the end of the “profitable” tax period of 2017, i.e. from 01/01/2018 to 12/31/2021.

We choose the most last date- this is December 31, 2022. After this, the document can be destroyed.

For information on how to do this according to all the rules, read the article. .

Results

When organizing an archive in a company, you should remember that the storage period for one document serving in different quality, can be installed by different legal acts and therefore differ. In this case, the period should be calculated to the maximum. Until its expiration, the document must be kept in the company's archives and cannot be destroyed.