And we learn the rules for calculating the storage period of documents in accounting and tax accounting, incl. let's take into account the term limitation period... Consider the exceptions to this rule, for example: peculiarities of invoices, documents on previously received losses, documents for the acquisition of valuable property with a long depreciation period (buildings - 31 years, etc.). Let us figure out when it is possible to destroy documents for which in the List approved by order of the Ministry of Culture of Russia dated 25.08.2010 No. 558, the requirement “subject to an inspection (revision)” is established. You will understand how to behave when the tax authorities demand documents that have expired, as well as those injured by fire or flooding. You will be able to assess the risks of penalties.

The requirement of the current legislation is such that each operation in the life of an organization must be accompanied by supporting documents (and often not one, but several). As a result, they accumulate so much that there is simply nowhere to put, and storing for a long time is costly. Each of the accounting documents has its own storage periods established by the legislation. After the end of these terms, the organization has the right to destroy the documents. If, nevertheless, such a decision is made, it is necessary to choose those of them, the destruction of which will not entail any troubles during possible checks.

Let's take a look at the requirements that legislation imposes on the storage period for accounting and tax documents. There are a lot of exceptions to the general rule, and they are of the greatest interest, since not all specialists know about them.

General rule for storage ...

... accounting documents

An entry in accounting cannot be made without registration primary accounting documents, which, as a general rule, must be kept for at least five years after the reporting year or after the year in which they were used for reporting (Article 29 of the Federal Law of 06.12.2011 No. 402-FZ "On Accounting", hereinafter - Law No. 402-FZ).

At the same time, it is necessary to be guided by the storage periods of documents, determined, to which Law No. 402-FZ itself refers, in the event that this period is longer.

For example, maintain the integrity of the annual accounting statements prescribed constantly, quarterly - for 5 years, and monthly - for 1 year (Article 351 of the List). Permanent shelf life is required documents (minutes, acts, conclusions) on the consideration and approval of financial statements (Article 355 of the List).

Documents (calculations, summaries, references, tables, information, correspondence) on the calculation and transfer of taxes to the budget of all levels and extrabudgetary funds all levels are required to be stored for 5 years (Article 382 of the List), as well as tax returns legal entities for all taxes (Article 392 of the List). According to Art. 658 List i> personal cards of employees.

As you can see, the terms are considerable. And the calculation is carried out from January 1 of the year following the year in which the documents were used for the preparation of accounting (financial) statements for the last time (part 2 of article 29 of Law No. 402-FZ).

Example 1

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In general, if the storage period is prescribed for 5 years, and the document was drawn up, for example, in May 2014, then the storage period will begin to be calculated from January 1, 2015 and will end on December 31, 2019.

... storage period for tax documents

Tax accounting is carried out on the basis of data from primary documents (Article 313 of the Tax Code of the Russian Federation). Confirmation of data tax accounting there can be not only primary accounting documents, but also analytical tax ledgers, calculations tax base.

By virtue of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, expenses are recognized as reasonable costs (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation, losses), confirmed by documents drawn up in accordance with the legislation of the Russian Federation.

Moreover, the taxpayer should ensure the safety of tax accounting data and documents that serve as the basis for calculating and paying taxes , incl. confirming receipt of income and expenses incurred, for at least four years (subparagraph 8, clause 1 of article 23 of the Tax Code of the Russian Federation). There is no reference to the List here in the legislation. But the financial department often refers to it when considering this issue (for example, in the letter of the Ministry of Finance of Russia dated 04/26/2011 No. 03-03-06 / 1/270).

The named primary accounting documents are required by the tax authorities in order to monitor compliance by taxpayers with legislation on taxes and fees, including during tax audits.

Destruction of documents

From all of the above, the conclusion suggests itself that when deciding on the destruction of documents with an expired storage period, one should be guided at least:

• We list the Ministry of Culture,
• Accounting Law and
• The Tax Code of the Russian Federation.

Moreover, it is necessary to correctly assess the storage time of each of the documents to be destroyed, so that in the future you do not get into a mess when the inspection authorities suddenly demand to provide them with some of the already destroyed documents.

For this, an expert commission is created in the organization, which checks the archive of documents. It is created by order (decree) of the head of the organization. Moreover, it is not required to issue such an order annually, it is enough to do it once, and then only change the composition of the members if one of them quit.

In the course of its work, the commission draws up an act with a list of documents to be destroyed. When the act is ready, it is approved by the head of the organization. On its basis, the destruction of primary documents is carried out.

In this case, it is more expedient to draw up separate acts for groups of documents that are destroyed in different ways: using a shredder, fire, surrender as recyclable materials. The most "valuable" documents containing confidential information (they are usually a minority) are best destroyed independently and irrevocably (for example, burned or shredded), and the bulk can be given away for recycling.

Having carried out the destruction and signed the documents about it, the organization can consider that it has fulfilled its obligations stipulated by the legislation, and has in its hands documents confirming the fact of the procedure carried out.

Exceptions to the general rule

Delivery note and invoice

Let's start with a seemingly simple example. Let's say an organization purchased a material and received a delivery note and invoice from a vendor in March 2014. In the same month, the material was entered into the warehouse and then sent to production.

Documents for registration of invoices, drawn up on paper or in electronic form, are stored in the organization for at least four years from the date of the last entry (clause 24 of Section II of Appendix No. 4, clause 22 of Section II of Appendix No. 5 and Clause 13, Section II of Appendix No. 3 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 "On the Forms and Rules for Completing (Maintaining) Documents Used in Calculating Value Added Tax").

Retention Count for Invoice in Justification tax deduction for VAT starts after the reporting (tax) period in which the document was last used. Recall that VAT is calculated on a quarterly basis, and the March invoice is involved in the calculation of VAT for the I quarter of 2014. Therefore, in this case, the storage period can be counted from 04/01/2014, it will end after 4 years, that is, 03/31/2018. But in the middle of the year, the documents are not destroyed, but stored until the end of the year (i.e. until 31.12.2018) and only then are they reflected in the act for destruction.

It should be borne in mind that VAT deduction can be made on purchased goods only after they are registered (clause 1 of article 172 and article 171 of the Tax Code of the Russian Federation). Therefore, it is also important to keep the document confirming the fact of their purchase - the invoice - for the period calculated above for the invoice (until 31.12.2018).

In order to accounting The waybill (usually used in the unified form No. TORG-12) is the primary accounting document, and its shelf life is at least five years. Therefore, for accounting in this example, its shelf life is longer. The shelf life begins to count after the year in which it was used for reporting, that is, from 01/01/2015, and ends on 12/31/2019.

As you can see, one document (invoice) can have several functions, each of which falls under its own rules, so the storage periods for them may differ (in this case, for tax accounting purposes - 12/31/2018 and for accounting purposes - 12/31/2019) ... Then we choose the maximum of them - 12/31/2019.

It would seem that everything is clear. But the life situation can get complicated.

The shelf life of the invoice and invoice, if the right to tax deduction was used later

The taxpayer may have no sales in a certain quarter (VAT tax period). As a result, there are no amounts of accrued VAT, and there are amounts for deducting VAT, for example, the amount of VAT on rent, purchased materials, etc.

The official opinion of the tax authorities is that it is impossible to accept VAT for deduction in the period when the taxpayer has no sales (letter of the Ministry of Finance of the Russian Federation of 12/14/2011 No. 03-07-14 / 124).

Although in fairness, we note that in the letter of the Federal Tax Service of the Russian Federation dated February 28, 2012 No. ED-3-3 / [email protected] the opposite opinion is stated. He is also echoed by the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 03.05.2006 No. 14996/05 (it states that the sale of goods (works, services) is not, by virtue of the law, a condition for the application of a tax deduction) and the ruling of the Tenth Arbitration Court of Appeal on 12.07.2012 in case No. А41-41514 / 11. But in this case, the organization cannot avoid a tax audit, since at the end of the tax period (quarter) in the VAT declaration it will reflect the amount of VAT calculated to be reimbursed from the budget.

Don't want a tax audit? What to do? Let's remember that a VAT deduction is a taxpayer's right, not an obligation. And he can exercise this right within three years after the end of the relevant tax period (clause 2 of article 173 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of the Russian Federation dated April 30, 2009 No. 03-07-08 / 105).

In other words, if you use the conditions of the example, the organization can apply the VAT tax deduction on the received invoice for three years starting from 04/01/2014, for example, after a year in the first quarter of 2015. As a result of this operation, the storage periods according to the documents should also be postponed by a year:

• by invoice dated March 2014 - from 31.12.2018 to 31.12.2019;
• according to the consignment note - from 12/31/2019 to 12/31/2020.

If we exercised the right to deduct VAT even later, for example, in the III quarter of 2016, then:

• the invoice would have to be stored until 12/31/2020;
• and the consignment note - until 12/31/2021.

If the invoice is received later than the goods and the invoice

The same situation regarding the calculation of the storage period for documents will arise for an organization when it receives an invoice for the purchased product (service, work) in a later tax period than the period of receipt of the goods itself and the consignment note. But at the same time, an important condition for deduction is confirmation of the later fact of receipt of the invoice - it can be an envelope with a post office stamp.

The storage periods for primary documents, confirming in this case the fact of receipt of the material, are also postponed (for example, an invoice). After all, one of the conditions for the VAT tax deduction, as we said above, is the fact that the material is accepted for registration.

If the purchased material is put into production the next year

Let's say the organization purchased the material in March 2014 (as in our first, very simple example), received the invoice and invoice at the same time, but gave the material to production the next year - in January 2015. storage periods of the primary document (consignment note) should also be shifted for a year - in accounting and tax accounting.

In this case, the VAT deduction was made earlier. And the countdown of the shelf life of the invoice has been conducted since March 2014. The fact that the material is transferred to production at a later date is reflected only in the production process, and not on the confirmation of the right to deduct VAT.

If the material is received but not paid for

It also happens that the material was delivered along with all documents (invoice, invoice), but it remained unpaid.

After the expiry of the limitation period (three years), the debt is written off. Then the shelf life of the invoice is counted from the end of the year in which the debt was written off - in general, seven years (three years limitation period plus four years according to the rules of tax accounting). Otherwise, there will be nothing to confirm the amount of debt and the date of the debt occurrence (decisions of the FAS Volgo-Vyatka District of 11/08/2012 in case No. A11-2321 / 2011 and the FAS of the Volga District of 10/03/2012 in case No. A72-7995 / 2011).

But do not forget that an inventory is carried out before the annual financial statements, including debts. In the case of signing a reconciliation act with the supplier, the limitation period begins to count again, that is, from the date of signing the act. As a result, it can move annually and thus last indefinitely, the same happens with the storage period of documents (invoice and invoice).

An organization that shipped the goods, but did not receive payment, has a similar situation - "mirror image". She, too, will have to keep the documents "indefinitely" when signing the annual reconciliation statements. Moreover, there may be counter audits by the tax authorities.

Purchase of fixed assets (depreciation)

The entity has acquired valuable property with a long shelf life, such as a building, and has a useful life of 31 years. During this period, depreciation will be charged on this fixed asset, which means that the acceptance certificate and other documents related to the purchase of the building must be kept for this period, and only after its expiration the four-year period of storage of documents according to the Tax Code of the Russian Federation will begin ... As a result, the storage period for documents will be 35 years.

Otherwise, it will be difficult to prove the economic justification of the costs, as well as data on the fixed asset (commissioning time, initial cost, depreciation) during the audit conducted by the tax inspectorate (resolution of the Federal Antimonopoly Service of the Moscow District of March 11, 2009, No. KA-A40 / 1255- 09 in case No. A40-32554 / 08-129-101).

Documents on incurred losses and deferred expenses

The letter of the Ministry of Finance of Russia dated 02.08.2011 No. 03-02-07 / 1-272 states: in accordance with paragraph 4 of Art. 283 of the Tax Code of the Russian Federation, the taxpayer is obliged keep documents confirming the amount of the incurred loss for the entire period when it reduces the tax base the current tax period for the amount of previously received losses. And this period is 10 years following the tax period in which this loss was received (clause 2 of article 283 of the Tax Code of the Russian Federation).

The loss is identified at the enterprise at the end of the year (tax period) and is calculated as the difference between all income and expenses incurred by the organization for the past year. Therefore, she must keep all documents on the expenses incurred, as well as the income received for the year (tax period) when the loss was received.

In the opinion of the regulatory authorities, in this case, four more years, provided for in subparagraphs, should be added to the established storage period. 8 p. 1 art. 23 of the Tax Code of the Russian Federation. The basis is the assumption that the 4-year storage period should be counted not from the moment of drawing up the documents, but from the moment of the end of the tax period in which the corresponding loss is taken into account. If this is not done, then the transfer of losses will be considered illegal.

This approach can be found in court decisions, for example, in the resolutions of the Federal Antimonopoly Service of the Moscow District dated 02.03.2006, 26.02.2006 No. KA32-A40 / 785-06 and the Presidium of the Supreme Arbitration Court of the Russian Federation dated 24.07.2012 No. 3546/12. There is another arbitrage practice who does not agree with this point of view: FAS rulings North Caucasian District of September 25, 2009 in case No. A32-8964 / 2007-12 / 190 and the FAS of the North-Western District of November 22, 2004 in case No. A56-10982 / 04.

You have two options: keep documents to the maximum, or be ready for battles in the courts, the outcome of which is not guaranteed.

Lack of documents as a result of fire, flooding, theft

The organization must ensure safe storage conditions for accounting documents and their protection from changes (Art. 29 of Law No. 402-FZ). But what if the documents are missing due to a fire (flooding, theft), and the tax authorities received a demand for their submission?

The finance department believes that they need to be restored (letter dated 07.06.2013 No. 03-02-07 / 1/21191). There are court decisions with a similar position (resolution of the Ninth Arbitration Court of Appeal dated 13.10.2010 No. 09AP-24752/2010-AK, No. 09AP-25298/2010-AK in case No. A40-4800 / 10-115-55), where the court came to the conclusion that the head of the organization must take measures to restore those primary documents that are subject to restoration and storage within the period established by law.

At the same time, in the decision of the FAS of the Volgo-Vyatka District of July 30, 2007 in case No. did not have a real opportunity to do it in due time. The tax authority was denied with regard to the collection of penalties.

There are other cases when judges took the side of taxpayers (decisions of the Federal Antimonopoly Service of the Moscow District of June 25, 2010 No. KA-A40 / 6480-10, FAS of the Volga District of June 25, 2010 in case No. A55-967 / 2011).

However, if the taxpayer cannot confirm that he did not have documents at the time of receipt of the request, then a fine cannot be avoided (resolution of the Federal Antimonopoly Service of the Moscow District dated April 28, 2009 No. KA-A40 / 3228-09). Any documents from the competent authorities that will confirm the fact of flooding (a statement of flooding and / or a certificate from a service organization), fire (a statement of fire received from the fire service), robbery, burglary (certificate from the police), etc. will come in handy here.

The courts consider the fine to be justified also in cases when, after the loss of documents, the taxpayer did not take measures to restore them (resolution of the FAS of the Ural District of 28.04.2010 No. F09-2782 / 10-C2).

The documents were destroyed, but the demand came

A situation may arise when the organization has weighed all the pros and cons, made a decision to destroy the documents, filling out everything properly, and the tax authority requires their submission.

Courts often take the side of the taxpayer.

Arbitrage practice

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In the resolution of the FAS of the Ural District of October 14, 2011 No. F09-6531 / 11 in case No. A07-18923 / 2010 (determination of the Supreme Arbitration Court of the Russian Federation No. VAS-15006/11 dated 02.12.2011), the court established that the company did not submit primary accounting documents due their lawful destruction. The tax authorities have no grounds for applying the calculation method established by clause 7 of Art. 166 of the Tax Code of the Russian Federation in order to determine the tax deduction, which is possible only in the presence of specific documents (Articles 171, 172 of the Tax Code of the Russian Federation).

Arbitrage practice

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The court considered that the absence of primary accounting documents confirming the initial cost of fixed assets, due to their destruction, since the storage period of these documents has expired, cannot be a reason for refusing to take into account the residual value of these fixed assets as part of costs (resolution of the Federal Antimonopoly Service of the Moscow District of 11.03 .2009 No. КА-А40 / 1255-09 in case No. А40-32554 / 08-129-101).

Arbitrage practice

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The tax inspectorate has filed a requirement for the company to pay additional taxes due to failure to submit required documents to write off fuel and lubricants. Some of the documents, in their opinion, were incorrectly executed, while the other part was destroyed. The tax authorities indicated that the documents had to be kept for at least 5 years in accordance with accounting standards.

But the arbitrators had their own view of this situation. They ruled in favor of the company, indicating that it was writing off fuel and lubricants based on the established norms and on the basis of monthly acts. In this case, the judges did not consider the presence of defects in filling out the waybills, as well as the absence of some documents, as a reason for recognizing the illegality of writing off the cost of fuel and lubricants (Resolutions of the Federal Antimonopoly Service of the North-West District of June 16, 2000 No. A56-31018 / 99 and of 07/08/2002 No. A56-8533 / 02).

Test condition

I would like to draw your attention to one more important point. In the List of the Ministry of Culture of the Russian Federation, for some documents, the storage period begins to be counted “subject to an inspection (revision)”. For example, without checking it is impossible to destroy primary documents (Article 362 of the List).

Fragment of the document

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The list of standard administrative archival documents generated in the course of the activities of state bodies, local authorities and organizations, indicating the storage periods (approved by order of the Ministry of Culture of the Russian Federation of August 25, 2010 No. 558)

In this case, we are talking about tax audits. It is said about them in Art. 87 of the Tax Code of the Russian Federation. Based on the results of both on-site and cameral tax audits, the tax authority draws up an audit report (the procedure and terms for its preparation are stipulated in Article 100 of the Tax Code of the Russian Federation). When violations are revealed and the taxpayer agrees with them, the latter makes the appropriate changes in the accounting: makes additional taxes, pays penalties and fines, etc.

In addition, a desk audit will be carried out if the taxpayer submits a revised declaration for tax periods earlier than the past three years.

But, as you know, the limitation period is three years (Clause 1 of Art. 113 of the Tax Code of the Russian Federation). The tax authorities can file claims and impose sanctions within this timeframe. If violations are detected for earlier periods, fines cannot be collected from the taxpayer.

At the same time, the Tax Code of the Russian Federation does not require the destruction of documents, the financial department indicates that the destruction of documents with an expired storage period is the right of the taxpayer. And tax inspection may not happen at all.

What should an organization do? First, from the above judgments It can be seen that in cases where the taxpayer could not provide documents with an expired storage period at the request of the inspection authorities due to their destruction, the courts took the side of the taxpayer. Of course, in these situations, the latter must competently carry out the destruction procedure itself (document it correctly). In the event that lawfully destroyed documents are requested, this becomes a matter of principle.

Secondly, the tax inspectorate cannot fine for violation of the storage time of documents established in the List of the Ministry of Culture of the Russian Federation.

It turns out that if accounting / tax documents are destroyed due to the expiration of their storage periods, then the organization does not threaten sanctions from the tax authorities, even if these documents have not passed tax audit... After all, as we recall, even the standard retention periods for accounting and tax documents (five years and four years) are longer than the statute of limitations (three years), not to mention other features and exceptions when the standard retention periods increase.

Responsibility

I would like to draw the attention of readers to the sanctions that can be applied to a taxpayer in the absence of primary documents. Let's consider the most common ones.

If the primary documents are destroyed after the specified storage period - well, you can sleep peacefully. But sometimes, when calculating the term, they are guided by general rules (prescribed in Law No. 209-FZ, the Tax Code of the Russian Federation and the List of the Ministry of Culture of the Russian Federation) and forget about special "reservations", thus destroying documents that still had to be stored. And in this case, problems often arise.

Failure to submit documents by the taxpayer to the tax authorities within the prescribed period or other information provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees, entails the application of liability under Art. 126 of the Tax Code of the Russian Federation:

• if these documents do not contain signs of tax offenses under Art. 119 and 129.4 of the Tax Code of the Russian Federation, then the fine will be 200 rubles. for each document not submitted (Article 119 is devoted to the submission of tax returns, and Article 129.4 - to notifications of controlled transactions);
• if the organization refuses to provide the documents it has or submits them with deliberately false information and such an act is not related to Art. 135.1 of the Tax Code of the Russian Federation (bank failure to submit certificates / statements on transactions and accounts), then the amount of the fine will be 10,000 rubles.

Unambiguously to avoid prosecution under Art. 126 of the Tax Code of the Russian Federation is possible if the storage period of the documents requested by the tax authorities has expired and by the time of the request they have already been destroyed by the organization, but this still needs to be proved (see Resolutions of the FAS of the Ural District of 11/17/2009 No. Ф09-8891 / 09-СЗ in case No. А47-5018 / 2008; FAS of the North-West District of 06.07.2009 in case No. A05-8773 / 2008 (by the decision of the Supreme Arbitration Court of the Russian Federation of 13.10.2009 No.

If, during the inspection, the inspectors discover the absence (or will be destroyed) of primary documents, invoices, accounting or tax registers, then the company may be fined in the amount of (Article 120 of the Tax Code of the Russian Federation):

• RUB 10,000 - if the violation was committed within one tax period;
• RUB 30,000 - if the violation was committed during more than one tax period.

If at the same time an underestimation of the tax base is found, then the company will be fined in the amount of 20% of the unpaid tax amount, but not less than 40,000 rubles. (Clause 3, Article 120 of the Tax Code of the Russian Federation).

There can be no two measures of tax liability for the same offense, so the organization can be punished either under Art. 126 of the Tax Code of the Russian Federation, or according to Art. 120 of the Tax Code of the Russian Federation. These penalties will not be added up.

The Code of Administrative Offenses of the Russian Federation also contains a number of provisions on fines for violation of the storage period for documents. The amount of the fine depends on the type of violation.

Article 13.25 of the Code of Administrative Offenses of the Russian Federation provides for fines for violating the storage time of documents, the storage obligation of which is provided for by the legislation on JSCs, LLCs, on state and municipal unitary enterprises, on pension and investment funds, as well as regulatory legal acts adopted in accordance with it. It turns out that here we are talking primarily about storage corporate documents, appearing in this group of normative legal acts, to which most of the accounting documents do not fall.

But this includes, for example, balance sheets of joint-stock companies, their profit and loss statements, audit reports(clause 2.1.10 of the Regulation on the procedure and terms of storage of documents joint stock companies approved by the decree of the Federal Commission for the Securities Market of Russia dated July 16, 2003 No. 03-33 / ps).

Scroll LLC documents, for the loss of which Article 13.25 of the Code of Administrative Offenses of the Russian Federation can be applied, is slightly different. He is given in v. 50 of the Federal Law of 08.02.1998 No. 14-FZ "On Limited Liability Companies". It is noteworthy that, among other things, it says that LLC is obliged to keep “other documents provided for by federal laws and other legal acts Russian Federation, the company's charter, internal documents of the company, decisions of the general meeting of the company's participants, the board of directors (supervisory board) of the company and the executive bodies of the company. " Obviously, this also includes financial statements.

The amount of fines under Art. 13.25 of the Code of Administrative Offenses of the Russian Federation are:

• from 2500 to 5000 rubles - for officials;
• from 200,000 to 300,000 rubles. - for legal entities.

The application of this article is unlikely in the absence of primary documents, although such a possibility cannot be completely ruled out.

If the violation of the terms of storage of documents led to a distortion of the amounts of accrued taxes and fees by at least 10%, then the guilty officials will be imposed sanctions in the amount of 2,000 rubles or more. up to RUB 3000 (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

If, according to the Tax Code of the Russian Federation (Articles 120 and 126), legal entities are punished, then for the same offense the guilty official may be fined under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation, but only once (according to part 5 of article 4.1 of the Code of Administrative Offenses of the Russian Federation twice for the same administrative offense no one can bear administrative responsibility).

Article 23. Obligations of taxpayers (payers of levies)

1. Taxpayers are obliged to:

8) within four years, ensure the safety of accounting data and other documents necessary for calculating and paying taxes, as well as documents confirming income received (for organizations - also expenses incurred) and paid (withheld) taxes;

Article 89. Visiting tax audit

If the officials carrying out the inspection have sufficient grounds to believe that the documents testifying to the commission of offenses can be destroyed, hidden, changed or replaced, these documents are seized in the manner prescribed by Article 94 of this Code, according to an act drawn up by these officials. The act on the seizure of documents must justify the need for seizure and provide a list of the documents to be seized. The taxpayer has the right to make remarks when seizing documents, which must be entered into the act at his request. The seized documents must be numbered, laced and sealed or signed by the taxpayer (tax agent, taxpayer). If the taxpayer (tax agent, taxpayer) refuses to seal or sign the seized documents, a special note is made about this. A copy of the document on the seizure of documents is transferred to the taxpayer (tax agent, payer of the fee).

Article 94. Seizure of documents and objects

1. The seizure of documents and objects is carried out on the basis of a reasoned resolution of the official of the tax authority carrying out the on-site tax audit.

This resolution is subject to approval by the head (his deputy) of the tax authority that made the decision to conduct a tax audit.

2. Seizure of documents and objects at night is not allowed.

3. The seizure of documents and objects shall be carried out in the presence of attesting witnesses and persons from whom the seizure of documents and objects is carried out. If necessary, a specialist is invited to participate in the seizure.

Before the start of the seizure, the official of the tax authority submits a resolution on the seizure and explains to those present their rights and obligations.

4. The official of the tax authority proposes to the person from whom the seizure of documents and objects is carried out to hand them over voluntarily, and in case of refusal to seize them forcibly.

If the person from whom the seizure is being made refuses to open the premises or other places where the documents and objects to be seized may be located, the tax authority official has the right to do this on his own, avoiding causing unnecessary damage to constipation, doors and other objects.

5. Documents and items that are not related to the subject of the tax audit are not subject to seizure.

6. On the production of seizure, confiscation of documents and objects, a protocol shall be drawn up in compliance with the requirements provided for in Article 99 of this Code and this Article.

7. The seized documents and objects are listed and described in the seizure protocol or in the accompanying inventories with an exact indication of the name, quantity and individual characteristics of the objects, and, if possible, the value of the objects.

8. In cases where copies of the documents of the inspected person are not enough for carrying out tax control measures and the tax authorities have sufficient grounds to believe that the originals of the documents can be destroyed, hidden, corrected or replaced, the official of the tax authority has the right to withdraw the originals of the documents in the manner prescribed this article.

When such documents are seized, copies are made from them, which are certified by an official of the tax authority and transferred to the person from whom they are seized. If it is impossible to make or transfer the copies made simultaneously with the seizure of documents, the tax authority transfers them to the person from whom the documents were seized within five days after the seizure.

9. All seized documents and objects shall be presented to the attesting witnesses and other persons participating in the seizure, and, if necessary, packed at the seizure site.

The seized documents must be numbered, laced and sealed or signed by the taxpayer (tax agent, taxpayer). If the taxpayer (tax agent, payer of the fee) refuses to seal or sign the seized documents, a special note is made in the seizure protocol.

10. A copy of the protocol on the seizure of documents and items is handed over against receipt or sent to the person from whom these documents and items were seized.

Order of the Ministry of Culture of Russia dated 25.08.2010 No. 558 approved a new List of standard administrative archival documents generated in the course of the activities of state bodies, local authorities and organizations, indicating the storage periods (hereinafter - List 2010, new List).

The new List differs from the List of standard management documents formed in the activities of organizations, indicating the storage periods, approved by Rosarchiv on 06.10.2000 and recognized by order of Rosarchiv dated 26.08.2010 No. 63 as invalid (hereinafter - List 2000), much larger - almost twice - in volume and, consequently, a greater number of titles of documents with an indication of their retention periods. In addition, the retention periods of some documents have also changed.

We offer you a brief overview of the new types of documents included in the 2010 List, which are of the greatest interest to management documentation services - secretariats, offices, general departments, etc.

The structure of the List has changed slightly, the number of parts (12) has remained the same, and their names have not undergone significant changes. It should be noted that the Guidelines for the Application of Schedule 2000 were divided into three sections:

1. General Provisions.

2. The structure of the list and the procedure for its application.

3. Organization and execution of the selection of documents for storage and destruction.

In the new List, only the section "General Provisions" with a description of the structure of the document has been preserved. The exception to the Guidelines in Section 3 is quite understandable, since the rules for selecting documents for storage and destruction are described in detail in the Basic Rules for the Archives of Organizations, approved by the decision of the Rosarkhiv Collegium of 06.02.2002. The second section of the Guidelines for the Application of the List 2000 contained detailed explanations on the procedure for applying the storage period "permanently" by organizations that are sources of acquisition of state and municipal archives and are not such. organizations of all forms of ownership, documents of which do not enter the state, municipal archives, before liquidation of these organizations. The new List does not contain this list, and the clarifications are reduced to a few footnotes at the end of the document:

The storage period "until the end of the need" cannot be less than one year.

The mark "EPK" ("CEC", "EK") means that part of the documents can be attributed to the storage period "permanently".

<**>Here and further asterisks<**>mean that upon liquidation of organizations that are not sources of acquisition of state, municipal archives, documents are accepted for permanent storage on the basis of a sample of organizations and documents.

And one more significant change: in clause 1.4 of the Guidelines for the Application of the List 2000, it was said about normative (i.e. mandatory) nature document: "The list is intended to be used as main normative document when determining the terms of storage and selection for storage and destruction of management standard documents, i.e. common to all or most of the organizations (including non-governmental ones) ”. The new List does not contain such an indication. But at the same time, one should not forget that the List of 2010 was approved by the order of the Ministry of Culture of Russia, and this order was registered by the Ministry of Justice of Russia on 09/08/2010 No. 18380, which, of course, gives the document a normative character.

by the way

Note that clause 1.3 of the 2010 List, already agreed upon by the Decision of the Central Expert Review Commission at Rosarkhiv dated September 15, 2009, but not yet approved by the Ministry of Culture of Russia, was formulated as follows: “The list is intended to be used as main normative document when determining the terms of storage and selection for storage and destruction of standard administrative archival documents ”. And in clause 1.4 were listed the cases when the List 2010 applies:

● in the development of sectoral lists of documents, indicating the terms of their storage, as well as approximate nomenclatures of cases;

● when determining the composition and storage periods of typical administrative archival documents generated in the activities of organizations, in the process of developing nomenclatures of cases, in the formation of cases;

● in the selection and transfer of archival documents for permanent storage in state, municipal archives;

● in the practical work of expert review commissions (EPC) of federal state archives and authorized executive bodies of the constituent entities of the Russian Federation in the field of archival affairs, as well as central expert commissions (CEC) and expert commissions (EC) of organizations.

The document provided detailed instructions on how to apply temporary and permanent retention periods for documents - just as in the List 2000.

Important instructions were contained in clause 2.5 of the considered revision of the List 2010: “To determine the storage periods for documents, it is necessary, having found the relevant article in the List, to conduct a sheet-by-sheet scan of the cases. The selection of cases for storage or destruction only by headings in the inventories or on the covers of cases is not allowed.

If the same types of documents in this List and in a specific sectoral list of documents or an approximate nomenclature of cases have different storage periods, then this List should be guided by. In some cases, a higher retention period may be applied, given in the sectoral list of documents or the approximate nomenclature of cases. "

According to clause 2.11 of this edition reduction of shelf life established by the List, prohibited.

Rosarchiv also provided for other clarifications that were not reflected in the final version of the new List.

Organization of the control system

Section 1.1 is called in the new List "Leadership", and not "Administrative activities", as it was in the List 2000. The execution and current storage of many types of documents in this section is the responsibility of the clerical services, so we will try to tell you in detail about the additions made to the section.

Leadership assignments

If your organization has a superior organization, then it will be useful to know that Art. 6 of the 2010 List set a permanent storage period for orders of higher organizations and documents for their implementation, but if orders relate to operational issues of activity, their storage period is 5 years EIC.

As for the instructions of the management of the organization to the structural divisions and documents for their implementation, they should be kept for 5 years EIC (Article 7 of the List 2010), moreover, according to the note to Art. 7, the storage period of instructions issued with a visa on the document corresponds to the storage period of the document. For example, the order of the general director to prepare an agreement on the provision of scientific and technical assistance to any Russian company, drawn up on an incoming letter, which contains a request for such assistance, and addressed to a structural unit of the organization, should be kept for 10 years by the EIC, since in accordance with Art. 493 of the List of 2010 correspondence of this kind has exactly such a retention period.

Note. In office work, they apply reconciliation visas(with the internal approval of the document), but in this requisite, in accordance with clause 3.24 GOST R 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for paperwork ", includes the title of the position, personal signature, decoding of the signature of the official who signs the document, and the date of approval, and the indication of any instructions in visas is not provided... In practice, instructions from the management are drawn up not with a visa, but resolution on the document.

Administrative documents

Article 21 of the 2010 List is prescribed to keep documents on the implementation of administrative documents for 5 years of the EIC.

If in art. 72 of the List of 2000 single - permanent - the storage period was established for books and logs of registration of all administrative and regulatory documents of the organization, then in Art. 258 sections 1.5 "Documentation support of management and organization of storage of documents" of the new List, the storage periods for registration logs are given separately for each group of administrative documents:

	Books, cards (databases), registers, registration and control logs:		(1) Stored in the organization. Subject to admission to the state, municipal archives, if they can be used as a scientific reference apparatus (2) On disciplinary sanctions, annual paid holidays, vacations in connection with training, on duty, short-term domestic and foreign business trips - 5 p.
	a) administrative documents for the main (core) activity
	b) administrative documents for personnel (2)
	c) administrative documents for administrative and economic activities

As you can see, registration forms should be kept as long as the documents registered in them - this is a very important rule for our work, long prompted by clerical practice, is now enshrined in a regulatory document.

Rules, instructions, regulations

Article 31 of the 2010 List establishes that the correspondence on the application of the rules, instructions, regulations, recommendations should be kept for 5 years of the EPC.

Articles 33–35 of the 2010 List set a uniform storage period - 5 years of the EIC - for correspondence in the main (profile) areas of activity with the superior, subordinate (subordinate) and other organizations.

Many new types of documents have appeared in the section 1.2 "Organizational foundations of management".

Constituent documents, documents on registration, reorganization and liquidation

Article 37 of the 2010 List establishes a uniform storage period for documents on state registration and on termination of activities legal entity, and in Article 38 - natural person as individual entrepreneur- 15 years of EPK after the termination of activities; the only exception is solutions that must be kept permanently.

Note. As stated in the explanations to the List 2010, upon liquidation of organizations that are not sources of acquisition of state, municipal archives, documents are accepted for permanent storage on the basis of a sample of organizations and documents. Article 255 of the section 1.5 "Documentation support of management and organization of storage of documents" The 2010 list stipulates that the conclusions of the state, municipal archive on the composition of documents of the privatized and liquidated organization are subject to permanent storage.

Information letters, notifications, notifications are highlighted in a separate article (40) on registration in the relevant registration authorities - they have a 5-year shelf life.

Article 48 of the 2010 List sets the storage period for correspondence about reorganization and renaming organizations and transfer from one system to another - 5 years of EPK.

Licensing

Article 96 of the 2010 List sets the storage period for licensing documents, a detailed list of which is given in the column "Type of document":

Regulations on structural divisions, on collegial, expert and other bodies of the organization

Article 56 of the new List removed all doubts about the storage period of provisions on divisions that are part of larger structural divisions:

Documents related to the document access restriction mode

Several articles of the new List are devoted to documents about confidential information... In particular, the list of information, regulations and other documents on the establishment of the regime of commercial, official, professional secrets in the organization, in accordance with Art. 62 List 2010, should be kept permanently<**>.

To section 1.5 "Documentation support of management and organization of storage of documents", which we will talk about in detail later, includes three new articles regulating the retention periods of documents related to the confidentiality regime:

● Article 207 - establishes a 5-year storage period for plans of measures for protection trade secrets in the organization (after replacement with new ones);

● Article 208 - establishes the same storage period for documents (lists, applications, conclusions) for the registration and acceptance for servicing of owners of confidential information (after deregistration);

● Article 209 - establishes the same - 5-year - storage period for documents (lists, obligations, receipts) of persons who have undertaken obligations not to disclose information of limited access (after removing the stamp of restricting access to information).

Staffing table

Article 73 of the 2010 List establishes a 3-year retention period for correspondence on the development and change of staffing tables (after approval).

Power of attorney

Now there is no need to turn to other sources of information in search of the terms of storage of powers of attorney: according to Art. 60 of the 2010 List, powers of attorney issued for the implementation of certain types of activities to branches and representative offices should be kept for 5 years EIC after their expiration, and in accordance with Art. 61 of the 2010 List of powers of attorney to represent the interests of the organization are subject to permanent storage<**>.

Organization checks

In the footnote to Art. 173 of the List 2010 indicates the storage period of documents internal audits organizations:

Certificates, certificates of ownership

In addition to Art. 185 of the 2010 List, which confirmed the permanent storage period of certificates, certificates of ownership, possession, use of property, registration and re-registration of company names, service marks, two new articles were introduced:

● Article 186, which establishes a permanent storage period for documents (resolutions, powers of attorney, applications, opinions, decisions) for certificates and certificates;

● Article 187, according to which correspondence on the establishment of property rights of legal and individuals should store 5 liters. EPK after the issuance of a certificate of ownership.

Law enforcement issues, legal expertise

Section supplemented by Art. 190, which establishes the storage period for correspondence on law enforcement matters - 5 years EIC.

If it becomes necessary to conduct a legal examination of documents, you must remember that in accordance with Art. 192 of the List of 2010 documents (conclusions, certificates, correspondence) on the conduct of legal expertise must be kept for 5 years by the EPC.

Nomenclature of affairs of the organization and structural unit

The nomenclature of the organization's affairs, as before, must be kept permanently. But now, instead of the generalized formulation "Documents on the organization of documents in the organization's office work", in which Art. 67 of the List 2000 included nomenclatures, and lists, and classifiers of cases and documents, the new List included Art. 200, which establishes specific storage periods for the consolidated nomenclature of the organization's affairs and the nomenclatures of structural divisions:

Control of execution of documents

In the practice of the work of office services, documents are formed on the removal of documents from control and on the extension of the deadlines for their execution. Until now, it was not clear how long they should be stored. The 2010 List includes Art. 203, according to which the storage period for these documents is 1 year after the relevant documents are removed from control.

Note. It is completely incomprehensible how, in practice, office workers will keep track of the retention periods of these documents. Different documents are removed from control at different times - tracking the expiration of a one-year storage period separately for each document seems to be very problematic. It would be much more reasonable to count the storage period from January 1 of the year following the year of the end of office work on such documents.

In Art. 258d of the 2010 List, a 3-year period of storage of logs (cards) of document execution control is established.

Mailing, forwarding of documents

You should not rush to destroy the lists of addresses of mandatory distribution of documents immediately after they are replaced with new ones! Article 204 of the 2010 List sets a 3-year retention period for such lists.

The new List takes into account even such an infrequent case as violation of the rules for sending documents. Article 205 establishes the storage period for correspondence on this issue - 1 year.

Article 259c of the 2010 List establishes a 3-year storage period for documents accounting for the absence (damage) of documents (attachments) in postal items.

Forms of strict reporting

Defined by the new List and the storage period for reports and acts on the use and destruction of strict reporting forms. According to Art. 208 Inventory 2010, these documents should be kept for three years. Note that the same storage period is established by Art. 259 of the new List for accounting documents of strict reporting forms.

Electronic digital signature

Several articles of the 2010 List are devoted to information security, anti-virus and cryptographic protection. More than ten articles establish the retention periods for documents related to the use of electronic digital signatures with signature key certificates. If necessary, you can easily set the retention periods for these documents according to the List 2010.

Organization of archival storage of documents

In the List 2010, the issue of organizing the archival storage of documents is worked out much better than it was done in the List 2000.

Compared to Art. 74 of the List 2000 on the storage time of inventories in a similar Art. 248 of the new List provides more information and additional explanations. In particular:

● in the footnote to Art. 248 contains a very important indication that the inventory of cases of permanent storage structural units should be kept 3 years after the approval of the EIC or EK of the consolidated annual section of the inventory;

● Article 248a establishes permanent storage period for personnel records, and in the note to this article it is indicated that after the liquidation of the organization, these inventories should be transferred for permanent storage to the state or municipal archives.

In Art. 251 of the List 2010, in addition to accounting documents for the issuance of cases for temporary use, accounting documents are indicated seizure of cases and documents issuance of inventories for temporary use. The storage period for all documents is still 3 years. But there is one exception: in the footnote to Art. 251 specifies the storage period for acts of issuing cases for temporary use other organizations- 5 years of EPK.

The retention period of contracts and agreements with archival institutions, other organizations on issues of archival affairs and office work remained, in accordance with Art. 254 of the List of 2010, the former is 5 years of EPK, but the note to this article is supplemented with an important explanation: agreements for depository storage of documents, agreements for the receipt and transfer of documents for permanent storage, cooperation agreements must be kept constantly.

Article 256 of the 2010 List sets the storage period for correspondence on office work and archival matters - 5 pages. EPK.

If the organization draws up reports, certificates on the volume of workflow, it should be borne in mind that Art. 257 of the 2010 List instructed to keep these documents for 1 year.

In Art. 258 and provides for storage for 1 year of registration logs of applications, orders, orders for photocopying documents.

Finally, Art. 259g stipulates that records of registration of readings of temperature and humidity measuring devices (which is especially important to do in the premises of archives) should be kept for 1 year.

In the section, two new articles have appeared that establish storage periods: books and electronic media accounting journals, certificates of electronic digital signatures, copying databases, etc. (Art. 260) and books (journals) for recording documents and electronic media containing information of a confidential nature (Art. 261). If the organization has the listed types of documents, you should carefully read the specified articles of the List 2010.

Planning and reporting

IN section 2.2 "Current planning" instead of one article on the storage period of state orders (Art. 89 of the List of 2000), several articles are included that establish the storage periods for documents related to the implementation of state and municipal contracts for the supply of goods, performance of work, provision of services, as well as tender documentation (Art. 273-279 List 2010).

Articles 280-284 of the 2010 List are devoted to documents related to participation in competitions for grants.

Article 287 of the List of 2010 establishes a permanent storage period for plans approved by the management of the organization, programs of measures in such areas of activity as the elimination of emergencies, natural disasters, and urgent types of work.

The storage period for the annual plans of structural divisions has not changed (5 sheets), but in the note to Art. 290 of the 2010 List explains that in the absence of annual work plans of the organization, they must be kept permanently.

A storage period has been established for individual plans of employees - in accordance with Art. 291 of them need to be stored for a year.

Separately, it should be said on accounting documents and the terms of their storage since registration and current storage of some of them may be part of the duties of the clerical service.

A new article has been introduced on the storage periods for reports of branches, representative offices and subsidiaries:

Article 475 of the 2010 List sets the storage period for annual reports on the work of structural units of the organization - 5 years, and in the absence of annual, quarterly reports on the work of the organization - permanently.

Individual reports of employees, in accordance with Art. 476 List 2010, should be kept for one year.

Not forgotten are reports on the implementation of state and municipal contracts for the supply of goods, performance of work, provision of services (Article 471), as well as reports on the implementation of grants (Article 273 of the List 2010).

Economic, scientific, cultural and other ties

If your company maintains economic, scientific, cultural and other ties with international organizations or plans to join such organizations, you should carefully study section 5.1 "Organization of links" List 2010 and pay attention to the changes that have occurred in it.

First, Art. 482 established a permanent storage period for administrative documents international organizations of which the organization is a member; secondly, Art. 483 established a 5-year storage period for correspondence on participation in the activities of international organizations.

This section includes several new articles. For example, Art. 500 List 2010 established a permanent retention period for documents on the organization's innovation activities.

Reports of specialists on participation in the work of international organizations, in accordance with Art. 501, should be stored permanently<**>.

For correspondence with foreign organizations on foreign economic activity, a storage period of 15 years is established for the EIC (Article 502), and for correspondence with Russian organizations on the same issues - 5 years of EPK (Article 503).

The storage period for correspondence on export and import supplies, in accordance with Art. 507 of the 2010 List, differs significantly depending on who the correspondence is with:

Information service

If the clerical service is charged with maintaining and keeping correspondence with funds mass media, it must be borne in mind that Art. 515 section 6.1 "Collection (receipt) of information, marketing" The 2010 list established the storage period for correspondence with the media on covering the main (profile) areas of the organization's activities - 5 years EIC, and Article 516 prescribes to store critical reviews, refutations of inaccurate information about the organization's activities for the same period.

The secretary may be instructed to draw up letters for the translation of foreign literature and apply for translations of articles from foreign books and magazines. In this case, you need to know that the storage period for these documents, according to Art. 523 and 524 of the List 2010, is 1 year.

Internal regulations of the organization

To section 10.1 "Compliance with the rules of the internal order of activity" The 2010 listing includes several new articles:

● according to Art. 775 The shelf life of books, journals of prints and casts of seals, stamps remained the same - permanently<**>, the same storage period is established by the specified article and for facsimile prints;

● in accordance with Art. 780 The storage period for registration books (accounting for issuance) of certificates and passes has not changed and is 3 years, the same storage period is established by the specified article for registration books ID cards;

● a similar addition was made in the article establishing the storage period (1 year) of acceptance certificates for forms of certificates and passes, expenditure certificates for the destruction of certificates, passes, backs to them: according to Art. 781 for one year, you must also store acceptance certificates for forms ID cards.

In the next issue of the journal, we will talk about changes in the retention periods of some documents in connection with the introduction of the new Model List.

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The retention periods for accounting, tax and personnel documents in 2019 are different. Primary accounting records are kept for four years, but if it is used to calculate taxes, then the period is increased to five. Download tables with lists of common documents, and use the service to determine which papers can be thrown away.

If you destroy the papers ahead of time, then the organization is threatened with fines and additional charges. Memo: how much to keep documents >>>

Companies are required to keep documents on taxes, accounting and personnel. The head of the company is responsible for the safety. But he can transfer his powers to another employee. Entrepreneurs are responsible for the storage themselves.

The storage periods are established in the Tax Code of the Russian Federation, Federal Laws dated December 6, 2011 No. 402-FZ, dated October 22, 2004 No. 125-FZ, as well as in the list of "primary organizations" approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. No. 558. Our service will help to check whether it is possible to throw out documents.

Service for determining the shelf life of primary products

How many years to keep accounting and tax documents in the organization: list of 2019

Companies and individual entrepreneurs must keep accounting and tax documents that confirm income, expenses and the amount of calculated tax. Store papers for four years. Such a duty was prescribed in subparagraph 8 of paragraph 1 of Article 23 of the Tax Code. A longer shelf life - 5 years - was provided for in the List for the "primary" (p. 362).

Storage periods for accounting documents

The Ministry of Finance suggested how to determine for what period of time to be guided. Four years apply to tax ledgers, invoices, purchase and sales ledgers, etc. That is, to all documents that are required to calculate taxes. To decide which documents can already be liquidated, determine how many years they have been in the archive. Count the four-year period after the end of the period in which the securities were last used for reporting. You have the right to get rid of the papers that you used to calculate and pay tax if they are older than four years (letter of the Ministry of Finance of Russia dated July 19, 2017 No. 03-07-11 / 45829). In the next section, see the timing for tax accounting.

Sergey Razgulin answers,

Full State Counselor of the Russian Federation, 3rd Class

“Consider the beginning of the storage period for documents on January 1 of the year following the one in which they were drawn up (taken into account). For example, if the document was drawn up in 2018, then the retention period begins to be calculated from January 1, 2019. There are two exceptions to this rule .... "

Five years apply to securities related to accounting. That is, these are, for example, invoices, acts or accounting registers like balance sheets.

The term may be even longer. It will increase if the company writes off losses of previous years in tax accounting. Keep the securities that confirm these losses as long as you will carry forward the loss for the future. Add four more years to this period.

Situations when it is worth assigning special terms for the storage of the confirming primary

Type of documents	Shelf life	Where is it said
	For the entire period as long as the loss is taken into account when calculating income tax plus four years	Clause 4 of Article 283 of the Tax Code, subparagraph 8 of clause 1 of Article 23 of the Tax Code, letter of the Ministry of Finance dated May 25, 2012 No. 03-03-06 / 1/278

The table below shows the individual documents that are most often found in the company.

Table of storage periods for accounting documents in an organization in 2019

	Shelf life	Base
Financial statements
- consolidated annual (consolidated)	Constantly	P. 351 of the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558, part 1 of Art. 29 of the Law of December 6, 2011 No. 402-FZ
- annual	Constantly
- quarterly	5 years (if there is no annual - constantly)
- monthly	1 year (if there are no quarterly, annual - constantly)
Audit reports
	5 years after the reporting year Annual accounting - constantly	P. 408 of the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558, part 1 of Art. 29 of the Law of December 6, 2011 No. 402-FZ
Accounting policy documents
	5 years after the end of the year in which they were last used to prepare financial statements	P. 360 of the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558, part 1 of Art. 29 of the Law of December 6, 2011 No. 402-FZ
Primary documents and annexes to them, which are the basis for accounting records
- cash documents and books; - bank documents; - backs of bank checkbooks; - orders, bank notices and transfer requirements; - acts of acceptance, delivery, write-off of property and materials; - receipts; - waybills; – expense reports and etc.	5 years after the reporting year	P. 362 of the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558, part 1 of Art. 29 of the Law of December 6, 2011 No. 402-FZ
Payslips, pay slips for the issuance of wages and other payments
Receivables and accounts payable
Accounting registers
	5 years after the reporting year	P. 361 of the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558, part 1 of Art. 29 of the Law of December 6, 2011 No. 402-FZ
Documents about shortages, waste, theft
Acceptance documents for completed works
- under contracts for work related to the main activity
- under labor contracts, work contracts	5 years (75 years - if there are no personal accounts) 5 years (if there are no personal accounts: 50 years - if the documents have been drawn up since 2003, 75 years - if issued before 2003)
- for other civil law contracts	5 years after the expiration of the contract

Terms of storage of tax documents in 2019

The organization must keep the documents that are necessary for calculating taxes for four years. This applies to all accounting and tax accounting documents, including documents electronic systems document flow between the bank and customers.

Document flow is the path of a document that it passes from the moment it is drawn up to its transfer to storage. In the workflow schedule, it is necessary to fix the procedure for the formation and processing of documents used in the company. Read how to draw up a document flow schedule in the "" program in the "Document flow" course.

The organization is obliged to comply with the deadline, unless other deadlines are established by law. Count four years after the reporting or tax period in which the document was last used for calculating and paying tax, drawing up reports. Please note: HR papers also have their own deadlines. Read about them in the next section.

Time table with a special calculation of the storage time of documents

Type of documents	Shelf life	Where is it said
Documents related to the acquired depreciable property (purchase agreement, acceptance certificate)	Four years after the reporting period in which the property was written off or sold	Subparagraph 8 of clause 1 of Article 23 of the Tax Code, letter of the Ministry of Finance dated January 19, 2018 No. 03-03-06 / 1/2598, letter of the Ministry of Finance dated February 12, 2016 No. 03-03-06 / 1/7604
Primary fund for the years in which the organization received a loss in tax accounting, including from the sale of property	During the entire period, while taking into account the loss when calculating income tax	Clause 4 of Article 283 of the Tax Code, letter of the Ministry of Finance dated May 25, 2012 No. 03-03-06 / 1/278
Documents required to write off bad accounts receivable (contracts with counterparties, letters, payments)	Four years after the period in which the counterparty's debt was declared hopeless. In this case, the storage period is extended if the limitation period for the obligation was interrupted and began to flow anew	Subparagraph 8 of paragraph 1 of Article 23, subparagraph 2 of paragraph 2 of Article 265 of the Tax Code, Article 203 of the Civil Code

Here is a list of common tax papers and their storage period.

Table of storage periods for tax documents

Type of document	Shelf life	Base
Invoices, including certified copies, received by the committees (principals, investors)	4 years from the date of the last entry	P. 368 of the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558, sub. 8 p. 1 art. 23, sub. 5 p. 3 art. 24 of the Tax Code of the Russian Federation
Shopping book and additional sheets to it
Sales book and additional sheets to it
Invoice journal
Customs declarations or their certified copies, payment and other documents that confirm the payment of VAT in respect of goods imported into Russia
Applications for the import of goods and the payment of indirect taxes or their certified copies, copies of payment and other documents that confirm the payment of VAT in respect of goods imported into the Russian Federation from the territory of the EAEU
Completed forms of strict reporting (their copies) with a separate line for the amount of VAT - when purchasing services for the rental of residential premises during the period business trip workers and services for the transportation of workers to the place of business travel and back, including services on trains for the provision of bedding for use
Property transfer documents, intangible assets, property rights and which indicate the amount of VAT restored by the shareholder (participant, shareholder) under paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, or their notarized copies
Primary documents for changes in the direction of decreasing the cost of purchased goods (work performed, services rendered), property rights in order to restore the amount of VAT under sub. 4 p. 3 art. 170 of the Tax Code of the Russian Federation
Primary accounting documents, other documents in which the summary (summary) data on transactions performed during a calendar month (quarter), and which are subject to registration in the sales ledger, including an accounting statement-calculation for recovering the amount of VAT under Art. 171 (1) of the Tax Code of the Russian Federation
Tax registers
Documents on exemption from the payment of taxes and fees, the provision of benefits, deferred payment or refusal of them
Declarations (calculations) of legal entities for all types of taxes
Information about the income of individuals	5 years (75 years - if there are no personal accounts or payroll sheets) 5 years (if there are no personal accounts: 50 years - if the documents have been drawn up since 2003, 75 years - if issued before 2003)
Registers of information on the income of individuals	50 years (75 years - if issued before 2003)
Books of accounting of income and expenses according to the simplified tax system	During the entire period of the organization's existence, registration of an entrepreneur
Documents for the application of tax incentives provided for regional investment projects		Item 3, Art. 89.2 of the Tax Code of the Russian Federation

Retention period of personnel documents in the organization in 2019

In 2016, lawmakers reduced the retention period for papers by personnel ( the federal law dated March 2, 2016 No. 43-FZ). These include labor and civil contracts, personal cards. And also - unclaimed originals of work books, diplomas, certificates, certificates, certificates.

All these papers, issued since 2003, can now be stored not for 75 years, as before, but for 50 years. But the terms of storage of personnel documents, which were issued earlier than 2003, remained the same - 75 years.

As for other personnel papers, they can be stored much less. We have listed the shelf life in the table below. And below, find out the rules that companies and individual entrepreneurs must follow when organizing the storage of papers.

Table of retention periods for HR documents in 2019

View	Storage periods
Collective agreements	Constantly
Timesheets (schedules), time logs
Award documents	5 years
Staffing tables and changes to them	Constantly
Personal things	50 years (75 years if issued before 2003)
Labor contracts (service contracts), labor agreements, work contracts that are not included in personal files
Personal cards of employees
Unclaimed work book	On demand or 75 years
Leave Schedules	1 year after the end of the year for which he was approved

How to calculate the storage time of documents

The retention period should be counted from the end of the period in which the organization used the document. Determining the period from the day when the paper was formed is wrong.

Examples of calculating the total shelf life of documents

Total shelf life		Calculation example
Accounting
5 years, if the legislation does not establish a longer period	From January 1 after the year in which the document was used in the preparation of financial statements for the last time.	In January 2017, the company bought non-exclusive rights to use the program for 5 years. Expenses are written off in equal installments. The last part will be taken into account in January 2022. Therefore, the storage period for the act of acceptance and transfer of rights will end only on January 1, 2028.
Tax
	From January 1 after the end of the year or other tax period in which the document was last used to calculate taxes.	The received invoice dated January 27, 2015 was registered in the purchase book on April 17, 2017. Despite the fact that the document is already 2 years old, the countdown will begin on July 1, 2017. This means that the document can be destroyed no earlier than July 1, 2021.
For insurance premiums
	From 1 January after the end of the year in which the document was last used to calculate contributions.	The company delivered the updated RSV-1 for 2015 in 2017. This means that the storage period for all documents on contributions must be increased by two years. It will be possible to destroy them only in 2024.
Personnel
50 years for documents drawn up from January 1, 2003. 75 years for documents drawn up before January 1, 2003	From the date when the document was drawn up.	If an employee's personal card was introduced in 2001, then it will have to be stored for 9 years longer than the one that was opened in 2017. That is, the 2001 card must be in the archive until the end of 2076, 2017 - until the end of 2067.

The order of storage of primary and accounting documents

Organizations have the right to create archives in order to store and use archival documents generated in the course of their activities. True, there are by-laws that indirectly indicate that the creation of an archive in an organization is a requirement. After all, except for the archival way of storing documents, there are no others.

So paragraph 2.14 of the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526, established that the preservation of documents in the archive of the organization is ensured by a set of measures:

• to create regulatory conditions;
• compliance with regulatory regimes;
• proper organization of storage of documents, excluding theft and loss and ensuring maintenance in normal physical condition.

Certain requirements are imposed on the storage of accounting documents (see the table below). And then - fines if you accidentally throw out a document whose storage period has not yet expired.

According to the legislation on accounting, primary and consolidated accounting documents can be drawn up on paper or in electronic form (part 5 of article 9 of the Law of 06.12.2011 No. 402-FZ). Tax registers can also be kept on paper, in electronic form and (or) on any machine media (Article 314 of the Tax Code). Finally, tax returns (calculations) can, and in some cases need to be submitted electronically (Article 80 of the Tax Code).

And since the primary source, accounting and tax accounting documents, as well as tax declarations (calculations) can be prepared in electronic form, then they can be stored in the same format. Printing is optional. The only condition is that such documents must be certified in accordance with all the rules with an electronic signature.How to store accounting documents >>>

Requirements for the storage of accounting documents

Storage order	Normative act
Primary documents, accounting registers, accounting reports and balances must be transferred to the archive. Prior to transfer to the archive, primary documents, accounting registers, accounting reports and balances must be stored in the accounting department in special rooms or lockable cabinets under the responsibility of employees authorized by the chief accountant. Forms of strict accountability should be kept in safes, metal cabinets or special rooms to ensure their safety. Cash orders, advance reports, bank statements with related documents must be selected in chronological order and bound. The preservation of primary documents, accounting registers, accounting reports and balances, their execution and transfer to the archive is ensured by the chief accountant of an enterprise or institution. In case of loss or destruction of primary documents, the head of the organization appoints a commission to investigate the reasons for the loss, death.	Regulations on documents and workflow in accounting (approved by the Ministry of Finance of the USSR on July 29, 1983 N 105)
The economic entity must ensure safe storage conditions for accounting documents and their protection from changes. When changing the head of the organization, the transfer of accounting documents must be ensured. The procedure for transferring accounting documents is determined by the organization independently.	Federal Law of 06.12.2011 No. 402-FZ "On accounting" (Art. 29 "Storage of accounting documents")
The organization is obliged to keep primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archival affairs, but not less than five years. The working chart of accounts of accounting, other accounting policy documents, coding procedures, computer data processing programs (indicating the terms of their use) must be kept by the organization for at least five years after the reporting year in which they were last used to draw up financial statements. Primary accounting documents can be seized only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and the tax police on the basis of their decisions in accordance with the legislation of the Russian Federation. Chief Accountant or another official of the organization has the right, with permission and in the presence of representatives of the bodies carrying out the seizure of documents, to make copies of them indicating the grounds and date of seizure. The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.	Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n "On approval of the Regulations on accounting and financial reporting in the Russian Federation"

What threatens the company if the document retention period is violated

If the company disposes of the papers ahead of time, then the inspectors can withdraw expenses or VAT deductions, since they are not supported by documents. As a result, the organization will be charged additional taxes, penalties and fines. Or the inspectors can determine the amount of taxes payable by the calculation method (subparagraph 1 of paragraph 7 of article 31 of the Tax Code of the Russian Federation). This can also lead to penalties and fines.

In addition, for the absence of a primary source, the tax authorities can fine the company in the amount of 10,000 or 30,000 rubles. (Article 120 of the Tax Code of the Russian Federation). By the way, it is also necessary to get rid of documents according to the rules. How - read at the end of the article.

By the way, the law also provides for fines for failure to submit documents whose storage period has not expired. For convenience, we have presented them in the table below.

How to get rid of old documents

If the storage period has expired, they must be destroyed (clause 2.3 of the Rules approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526).

It is time to destroy the document or not, the commission determines. The director chooses which of the employees to include in it, and approves this composition by order (paragraph 4.5-4.9 of Rules No. 526, letter of the Ministry of Finance dated January 22, 2016 No. 07-04-09 / 2355, paragraph 3 of the information of the Ministry of Finance No. PZ- 13/2015).

The Commission annually checks which documents have expired as of January 1 (clauses 2.3, 4.11 of Regulation No. 526). And he draws up an act in which he lists the name and number of cases with documents that it is time to destroy. After the director approves the act, the documents can be destroyed. If the company does it on its own, one more act will be required, but this time for destruction. Large companies more often transfer documents for disposal to a specialized organization on a consignment note. She also draws up an act of destruction.

Reporting and registers for a certain period of time is a requirement of current legislation.

It means that within the specified period, access to documents and the possibility of their full use, if necessary, must be provided.

What documents require mandatory storage?

Documents requiring mandatory storage, conditionally can be divided, for documents:

• who are in work during the reporting year;
• which are always necessary in work, despite the fact that they are not used daily.

TO first group documents include:

Keep documents related to the first group, it is necessary:

• for accounting purposes (Article 29, Law "On Accounting" No. 402-FZ) - at least five years from the end of the reporting year or the year in which these documents were last used;
• for tax accounting purposes (Article 23, Tax Code of the Russian Federation) - for a period of at least 4 years. At the same time, the Code may establish longer storage periods. For example, participant investment project subject of the Russian Federation is obliged to keep all documents for 6 years. And to confirm the amount of the incurred loss - for the entire period during which it is reduced with its help and which can be calculated in more than one or two years.

NS second group include documents that are subject to storage at the enterprise during the entire period of its activity. In particular, for LLC in the Law "On Limited Liability Companies" No. 14-FZ the following is provided must-have list at the enterprise documentation:

• registration documents, including the constituent assembly (decision) on the establishment of the company;
• documents confirming the ownership of the property on the balance sheet of the company;
• minutes registering the meetings of founders and other persons held;
• documents on the issue of securities;
• provisions on separate divisions of the enterprise;
• lists of affiliates;
• conclusions of various regulatory bodies on various issues of the enterprise's activities (on inspections carried out, etc.);
• and other documents, which must be available at the enterprise in accordance with the current legislative regulations.

How long should accounting documents be kept?

The general storage period for any accounting documents is at least 5 years.

But in some cases it can be much larger. A summary table with retention periods is presented below.

Types of documentation	The terms of its storage
Primary documents, accounting registers, reporting and conclusions of auditors on it, accounting policy and other documentation on the organization and maintenance of accounting at the enterprise	Taking into account the terms established in the Rules for archiving, but not less than five years
Inventory cards for retired fixed assets	During the period established by the head of the enterprise, taking into account the archival Rules, but not less than five years
Copies of documents or their backs, which confirm the acceptance of cash by the company, including when making payments with payment cards	At least five years
Documentation on the release, purchase, maintenance, registration and commissioning of cash registers. ECLZ and other fiscal accumulators	At least 5 years from the date of the final application of these documents
Control tapes, cashier-teller's magazines and other documents that confirm cash payments made with customers	Within the terms that are established for the primary documentation, but not less than five years
Passport for cash registers	For the entire period of validity of the Passport
A book that takes into account the movement of work books. The book intended for accounting of blank forms of work books	Stored for 50 years. But in case of liquidation of the company upon delivery of personnel documents - 75 years
Vacation schedule	one year
Positions: - about the training system operating in the company; - on the certification of employees.	Constantly
Labor agreements. Orders: - about hiring; - about the transfer of an employee to another job; - about dismissal. Employee applications for unpaid leave. Personal cards of the staff.	75 years
Job instructions	Constantly
Leave orders	five years
Labor books	While the employee is working. If there are unclaimed books, then at least 50 years with their subsequent submission to the archive
Agreements for full liability of employees	5 years
Books that take orders into account:
- by main activity;	5 years
- about hiring an employee;	75 years old
- about the dismissal of employees;	75 years
- on the provision of vacations to employees.	50 years
Journal of registration of travel certificates	5 years
Time sheet. Shift schedule (in case of shift operation).	1 year
Lists of those employed in hazardous production. Outfits and timesheets for employees with harmful professions	75 years
Instructions containing provisions on labor protection	Store permanently
Accident reports	45 years
Safety briefing journal	10 years
Compulsory medical examination log	5 years

Despite the fact that in this list a significant part is made up of personnel documents, they are an integral part of accounting. On their basis, there is an accrual of compensation payments, and remuneration, as well as a variety of benefits.

The storage periods for reporting documentation are described in the following video clip:

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Order and storage location

To organize storage of documents, an enterprise can:

• or turn to the services of a special archival organization;
• or create your own archive. This is permitted by Article 13 of the Law "On Archival Affairs" No. 125-FZ of 22.10.04.

By creating own archive, the enterprise should allocate a separate room for these purposes and equip it with racks, shelves or blank cabinets. If there are windows in this room, they must be curtained or otherwise shaded to prevent sunlight from entering the documents, leading to their fading.

In addition, you need your own archive room. equip with protection from unauthorized access and from fires - a metal entrance door, bars on the windows and alarms.

To organize a quick search necessary documents should develop a nomenclature of cases.

In the case of transferring cases for their storage with specialized structure, it is necessary to choose an organization that is equipped with modern equipment and all the conditions for long-term storage of documents, including the presence of fire alarm and access control systems.

As for the documents about registration of the organization, her and other similar documents, they are usually kept by the head of the organization in originals and in a safe. And their copies are in the accounting department.

Employees of the enterprise, their blank forms and inserts to them should always be in the personnel department or in the accounting department, if it is entrusted with personnel records management. At the same time, work books are always kept in the safe.

It should be noted that documents in electronic form must be protected from unauthorized changes to them, and at the same time, their storage must provide the ability to create, if necessary, a copy on paper.

Transfer of documentation to the archive

Documents are transferred to the archive for long-term (more than 10 years) and permanent storage.

Transfer of these materials to the archive carried out according to the schedule, which is approved by the head of the organization in the order on the formation of the archive.

In the same order, a person responsible for maintaining the archive is appointed, and the rules are approved:

• submission of documents to the archive and their issuance;
• maintaining an archive;
• destruction of documents for which the storage period has expired;
• organization of events for the preservation of archival files.

All documents are accepted into the archive only in the form of originals, and in their absence - in the form of certified copies. The documents to be transferred must be bound for some reason, and on the cover of their case is put identifying information, in particular:

• year of execution of documents;
• accounting area;
• ordinal numbers;
• the period for which the registers and primary documents were formed;
• type of filed documents;
• number of sheets, etc.

As for the submission of documents to the archive in electronic form, this procedure is approved in the Order of the head on the archive of the organization separately. But usually these documents are previously duplicated on other media.

An example of storing accounting documents is presented in the following video:

What to do in case of loss

Documents can be lost either due to natural disaster, or as a result of the actions of third parties or our own employees. But in any case, confirmation of the fact of loss by the relevant authorities will be required. These can be law enforcement agencies (if documents are stolen), or fire authorities (if documents are burnt), etc.

Upon detection of the death or loss of documentation, the head of the organization, by his order, must form a commission to find out the reasons for the revealed fact. If necessary, representatives of the security company, fire department or investigative body may be invited to participate in the investigation.

Based on the results of an internal investigation an act is drawn up in any form with a statement of all the facts. This act becomes an excuse for the absence of documents if requested by the regulatory authorities.

What to do with documents if their storage period has expired?

Before destroying the documentation, you will need examination its values. For this purpose, a permanent commission is created at the enterprise by order of the head. It should include specialists who are able to give a qualified assessment of the need to destroy certain documents.

It is this commission that makes a decision on the destruction of documents, if they can no longer be stored for the term. Their destruction is carried out with the compilation of an act in an arbitrary form, which must have the obligatory details of the primary document and which must be approved Accounting policy enterprises.

Before destruction must be inventory taken documents for a certain period. Without this procedure, it is impossible to destroy the documentation.

If the storage rules are violated?

Responsibility for this violation there is tax and administrative, in particular:

1. officials can be punished if they do not keep documents for the legal period, from 5 thousand to 10 thousand rubles. If this violation is revealed again - 10-20 thousand rubles or disqualification for 1-2 years (Code of Administrative Offenses of the Russian Federation, Article 15.11);
2. an organization for the same acts can be punished for 10 thousand rubles, and in the case of repeated violations - for 30 thousand rubles (Tax Code of the Russian Federation, Article 120).

For punishments for these violations, see the following video material: