Storage period for implementation documents. Reference information: “Storage periods for documents of organizations” (Material prepared by ConsultantPlus specialists)

Every day the data archive of any organization increases. Some documents have indefinite information value, while others quickly lose practical value.

For how long and what documents should be stored, what disposal method is provided for certain types of documentation? These and other issues are clearly addressed and explained by existing legislation. The selection of documents subject to state storage, or the establishment of terms for their preservation, is based on data from an expert assessment of documents.

General terms for storing documentation

Specific retention periods have been developed for different types of documentation:

• temporary – up to 10 years;
• long-term – more than 10 years;
• constant.

Cases of long-term and permanent periodic preservation upon completion are transferred for storage to special units (for 2 years for reference purposes). Then go to the archived documents section.

The period for storing data does not depend on the storage medium (electronic, paper). The value of a document is influenced by the information it contains.

A special examination is appointed, which determines the need for further use of the case. They denote documents that can be used in the interests of (or against) the state, society, science, individuals, etc.

The main goals of the examination of the value of documents

In the office work of an organization or enterprise, in state archives, it is impossible to do without a specialized expert assessment of documents.

The main purpose of the examination:

1. Determining or changing the period for further storage of a document.
2. Selection of documents to be destroyed that are of no value or the practical content of the information in them has lost its relevance.
3. Determining the storage period for documents that do not have scientific or historical value, but are of practical importance.
4. Evaluation of documentation that has:
   • political;
   • economic;
   • scientific;
   • cultural and other value

The issues of storage, acquisition, recording and further assignment of documents are regulated by the Law on Archival Affairs.

In the process of expert activity, a list of 12 sections of standard documents (with a clear indication of their storage period) was compiled and approved, which appeared as a result of the functional activities of government structures, institutions, enterprises, etc.

Sections I and IV

Of the established list, sections I and IV are of keen interest. Record keeping and storage in both areas are closely interrelated. After all, further accounting accruals depend on the correct execution and preservation of personnel files.

Accounting for personnel documents (I)

Originals and copies of the organization’s personnel documents must be preserved.

Document retention period:

1. 1 year:
   • journals reflecting working hours (schedules, timesheets);
   • data of persons not hired;
   • vacation schedules.
2. 3 years:
   • accounting data of documents confirming the employee’s work activity and length of service;
   • labor discipline records;
3. 5 years:
   • acts, regulations, safety reports;
   • extracts on improving working conditions and safety;
   • documents confirming familiarization, training, certification of employees on safety precautions and its compliance;
   • business trip data;
4. 75 years old:
   • characteristics and personal cards of employees;
   • employee employment contracts;
5. 50 years (until demanded by the owner):
   • personal documents, originals (certificates, diplomas, work books, certificates, etc.);
6. Constantly:
   • collective agreements;
   • personal files of managers.

Accounting documents(IV)

Separate conditions and retention periods apply to accounting documents of government entities.

Primary documentation, accounting register data, balances, reports after processing are necessarily stored in a special room (closed cabinet) until they are transferred to the organization’s archive. Strict reporting forms are stored in safes or metal cabinets. Responsibility for the safety of files lies with a person authorized by the chief accountant.

In case of loss, damage, or unauthorized transfer of accounting documents, the head of the enterprise must notify law enforcement agencies.

Seizure (especially destruction) of documentation occurs in accordance with the requirements established by current legislation.

Common storage periods:

• primary documents, forms – at least 3 years;
• cash documents subject to financial monitoring (information on financial transactions) – 5 years;
• payroll and payslips – 75 years (if there is no personal account).

It is not allowed to seize files at the end of the storage period without conducting an audit by the tax service for the specified period.

The decision to destroy or transfer files to the archive section is made by a special commission.

Detailed data regarding each item in the list of standard documents can be examined in detail in the generated and approved table.

“Listen, let’s throw it all away,” the director told me, pointing to a rack filled with boxes of documents from 7 years ago. And I answered him: “It’s not that simple, sometimes the storage period for documents in an organization is several decades.” The director believed me, and our native waste paper continued to gather dust on the archive shelves. Until next time - when the question of purchasing a new rack arises, then we will go through everything and leave only those documents whose shelf life in the organization has not yet actually expired.

How long should documentation be kept?

The need to store documents is indicated by Federal Law No. 125-FZ of October 22, 2004 “On Archival Affairs in the Russian Federation.” In addition, there are three lists that approve the periods of storage of documents in the archive for public and private legal entities in various fields of activity. Documentation of joint-stock companies must be stored in accordance with the Regulations on the procedure and terms of storage of documents of joint-stock companies, approved. Resolution of the Federal Commission for the Securities Market of the Russian Federation dated July 16, 2003 N 03-33/ps.

Specific periods for storing documentation

The shortest shelf life is 1 year, the maximum is 75 years. I will not indicate them by name for each document, of which there are a lot. In addition to the deadlines established for common documents, such as personnel, financial, accounting, tax and electronic document management, documents for specialized purposes in various fields of industry, medicine, and security have their own storage periods for documents in the organization. Let's consider the periods during which the most common papers existing in any organization should be stored.

Retention periods for commonly used documents

The storage periods indicated below for documents at the enterprise begin from the end of the reporting year, or the year in which the papers were issued. Constituent documents, licenses, patents, transaction certificates cannot be destroyed and must be stored permanently.

Personnel documents:

• staffing schedules - permanent;
• confirming the occurrence of an accident - 45 years;
• confirming the occurrence of an occupational disease - 75 years;
• employee's personal file - 75 years;
• all documents relating to the employee’s activities under special working conditions - 75 years.

Financial documents:

• having information on the calculation and payment of taxes - 4 years;
• confirming expenses incurred in connection with the employee’s training - during the entire period of training plus another 1 year, and at least four years;
• confirming the amount of losses carried forward into the future - during the entire period while the tax base is reduced by the transferred loss;
• confirming calculations for insurance contributions to extra-budgetary funds - 6 years;
• EDS certificates must be retained for another 5 years after the end of the year in which the certificate expired;
• a calculation accepted by the FSS via electronic communication channels, made in form 4-FSS, and a receipt for its receipt - 5 years;
• accounting documents disclosing accounting and reporting - 5 years;
• cash receipts, cashier-operator journals, fiscal memory drives, electronic control tapes, other forms confirming cash payments - 5 years;
• passport version of the cash register - for the entire period while the passport is valid.

How to clear away paper debris?

Over time, an organization accumulates a huge amount of various documentation. In order not to get bogged down in papers, it is necessary to create a commission (usually consisting of three people) that would conduct an examination for value and sort the papers into the following categories, depending on what periods of storage of documents in the organization are provided for them:

• subject to permanent storage in the archives of a state entity;
• documents that must be stored for more than 10 years in the archives of a legal entity;
• which must be temporarily stored for no more than 10 years in the department’s archives;
• papers permitted for destruction upon expiration of the storage period.

Document destruction procedure

When documents are destroyed, a report is drawn up. There is no unified form for this kind of act; it is drawn up in free form, fixed by order of the head. It should indicate not only the name and all details of the organization, but also, usually in the form of a table, indicate the names of documents (cases), the period when they were created, the number of sheets or, if the volume of the case under one name is large, then the number of volumes . In the same act, you can add columns of the invoice for the transfer and receipt of documents for destruction.

Each organization is obliged to comply with the storage periods for accounting and tax documents, regardless of the organizational form and type of economic activity.

The chief accountant or head of the company is responsible for storing tax registers and other documentation. The storage period for accounting documentation, reporting, and primary documents is at least 5 years after the reporting year.
Tax information for the calculation and payment of taxes, as well as documentation confirming income and expenses, are stored for 4 years. In addition, electronic documentation between the bank and the company must be preserved for 4 years. But for some cases, the law specifies the storage periods for accounting documents and other reports. So, for example, the shelf life of RSV-1 PFR is 6 years.

Exceptional retention periods for tax and accounting documents

Procedure for saving documentation

Having determined the storage periods for primary accounting and tax documents, they must be kept in a designated room or locked furniture in the accountant’s office until they are put into the archive. Safes or locked cabinets contain strict reporting forms.
In the absence of supporting documents for calculating taxes, the Federal Tax Service has the right to issue a fine and penalties to the taxpayer for non-compliance with the security conditions. In addition, legal entities can store documentation electronically, but the presence of an electronic signature is considered a mandatory detail.

How many years is a taxpayer’s report kept in the tax and extra-budgetary funds?

The storage period for tax reporting is approved by order of the Federal Tax Service and is 5 years. The countdown for maintenance is established from January 1 of the new year after the reporting period has passed. And the storage period for tax registers proving the validity of accrual of VAT deductions begins from the date of entering the last information.
The storage period for quarterly budget reports is set for 5 years, and the annual one – indefinitely, throughout the existence of the organization. Until 2017, legal entities and individual entrepreneurs submitted reports to the Pension Fund and the Social Insurance Fund; today, the unified RSV form is accepted and stored by the Federal Tax Service for 5 years as tax reporting. But the storage period for RSV-1 according to the list of insurance contributions (for pension, social, medical insurance) is 6 years.
The storage periods for accounting documents, registers and reports are regulated by No. 125-FZ of October 22, 2004 “On archiving in the Russian Federation.”
If company documentation is lost, the manager assembles a commission that determines the facts of loss or destruction (for example, theft, emergency, etc.). To avoid disagreements with the tax service during calculations, it is better to restore the documentation.

As a general rule, processed primary documents that relate to a specific accounting register (for example, cash, bank documents) are filed in separate folders in chronological order.

Documents received by the accounting service, created and accumulated in it, and having various purposes must be stored in accordance with the provisions of Article 29 of Law No. 402-FZ.

These are the norms.

1. Primary accounting documents, accounting registers, accounting (financial) statements, and audit reports on them are subject to storage by an economic entity for periods established in accordance with the rules of the state archival company, but not less than five years after the reporting year.
2. Documents of accounting policies, standards of an economic entity, other documents related to the organization and maintenance of accounting, including tools that ensure the reproduction of electronic documents, as well as verification of the authenticity of an electronic signature, are subject to storage by an economic entity for at least five years after the year in which they used to prepare accounting (financial) statements for the last time.
3. An economic entity must ensure safe storage conditions for accounting documents and their protection from changes.
4. When there is a change in the head of the company, the transfer of accounting documents must be ensured. The procedure for transferring accounting documents is determined by the company independently.

Primary documents, accounting registers, accounting reports and balances, before transferring them to the archive, must be stored in the accounting department in special rooms or locked cabinets under the responsibility of persons authorized by the chief accountant.

Strict reporting forms must be stored in safes, metal cabinets or special rooms to ensure their safety.

Cash orders, advance reports, bank statements with related documents must be collected in chronological order and bound.

Certain types of documents (work orders, shift reports) can be stored unbound, but filed in folders to avoid their loss or misuse.

The safety of primary documents, accounting registers, accounting reports and balance sheets, their execution and transfer to the archive is ensured by the chief accountant of the company.

Depending on the period of storage of documents, there are different types of storage:

• current (temporary);
• archival.

Current (temporary) storage means that the documents have been executed, but in certain circumstances they may be needed again for study, clarification or re-examination. The storage of documents removed from current accounting is called archival storage.

Transfer of documents to the archive

Primary documents, accounting registers, accounting reports and balance sheets are subject to mandatory transfer to the archive (Regulations on documents and document flow in accounting (its section 6), approved by the USSR Ministry of Finance on July 29, 1983 No. 105).

Depending on the volume of documents, the archive can be either an independent structural unit of the company or a unit within the office management service (office, secretariat). This follows from paragraph 1.4 of the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526.

The company archive is completed with files of permanent and temporary (over 10 years) storage.

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

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

• significance, completeness (completeness) of documents;
• authenticity (completeness and reliability) of documents;
• no duplication of information in documents.

Electronic text documents for archival storage should be submitted to the company in PDF/A format. Also, at least once every five years, it is necessary to check the condition of the electronic document carriers and whether the documents themselves can be reproduced.

Documents can also be transferred under an agreement for storage in a state or municipal archive.

The retention period is calculated from January 1 of the year following the year in which the document was executed (the case is closed in office work, the personal file is completed on the basis of a dismissal order). For example, if a document was drawn up in 2016, then the storage period begins to be calculated from January 1, 2017. There are exceptions to this rule.

Firstly, these are the registers required to deduct VAT. In particular, the purchase book and sales book, as well as journals of issued and received invoices. The beginning of their storage period must be determined from the date of the last entry in them. Secondly, documents that confirm the original cost of the depreciable property. The shelf life for them is calculated from the moment when they stopped accruing depreciation (letter from the Ministry of Finance of Russia
dated April 26, 2011 No. 03-03-06/1/270).

The maximum storage period for documents that contain information about personal data of company employees is 75 years from the date of creation (Federal Law of October 22, 2004 No. 125-FZ “On Archiving in the Russian Federation”). These are employment contracts and service contracts, labor agreements, civil contracts, personal cards, unclaimed original personal documents (work books, diplomas, certificates, certificates). Federal Law No. 43-FZ of March 2, 2016 clarifies that the 75-year storage period for personnel documents applies to documents created before 2003. For documents created after 2003, the storage period for personnel documents is 50 years from the date of creation.

Orders relating to disciplinary sanctions, annual paid leave, educational leave, duty and short-term business trips are kept for at least five years.

Documents that confirm the calculation and payment of insurance premiums to extra-budgetary funds must be kept by the insurer for six years.

After the expiration of the maximum storage period for documents, they must be destroyed.

Destruction of documents

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

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

The destruction of selected documents must be documented. In the act, write the details of all documents. Similar documents can be listed under a common heading. Mark the deadlines for similar documents. For example, “advance reports for 2009, deadlines are 01/20/2009–12/01/2009.”

You can destroy documents in the following ways:

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

Indicate the chosen method of destruction in the act.

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 should be ensured if necessary.

What documents require mandatory storage?

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

• which are in operation 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 are required:

• 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, a participant in an investment project of a constituent entity of the Russian Federation is obliged to store all documents for 6 years. And to confirm the amount of loss incurred - for the entire period during which it is reduced with its help and which can be calculated in more than one or two years.

Co. second group These include documents that must be stored at the enterprise during the entire period of its activity. In particular, for LLCs the Law “On Limited Liability Companies” No. 14-FZ provides the following list of mandatory storage on-site documentation:

• registration documents, including the constituent meeting (decision) on the creation of the company;
• documents confirming ownership of property on the company’s balance sheet;
• minutes documenting meetings of founders and other persons;
• documents on the issue of securities;
• regulations on separate divisions of the enterprise;
• lists of affiliates;
• conclusions of various regulatory authorities on certain issues of the enterprise’s activities (on inspections carried out, etc.);
• and other documents that the enterprise must have in accordance with current legislation.

How long should accounting documents be kept?

The general storage period for any accounting documents is no less than 5 years.

But in some cases it can be much higher. A summary table with shelf life is presented below.

Despite the fact that a significant part of this list consists of personnel documents, they are an integral part of accounting. On their basis, compensation payments and remunerations are calculated, as well as various benefits.

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

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Order and storage location

To organize document storage, the 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 October 22, 2004.

Creating own archive, the enterprise must allocate a separate room for these purposes and equip it with racks, shelves or closets. If there are windows in this room, they must be curtained or otherwise shaded to prevent sunlight from entering the documents, causing them to fade.

In addition, you need your own archival space equip with protection from unauthorized access and from fires - a metal entrance door, bars on the windows and an alarm system.

To organize a quick search for the necessary documents, you should develop a list of cases.

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

Regarding documents on registration of an 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 for them should always be in the personnel service or in the accounting department, if it is entrusted with personnel records management. At the same time, work books are always kept in a safe.

It is worth noting 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 a copy on paper if necessary.

Transfer of documentation to the archive

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

Transferring these materials to the archive carried out according to the schedule approved by the head of the organization in the order on the formation of the archive.

The same order appoints a person responsible for maintaining the archive and approves the rules:

• depositing documents in the archive and issuing them;
• maintaining an archive;
• destruction of documents whose storage period has expired;
• organizing events for the preservation of archival files.

All documents in the archive are accepted only in the form of originals, and in their absence - in the form of certified copies. The transferred documents must be bound according to some criteria, and on the cover of their file there is a mark identifying information, in particular:

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

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

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

What to do in case of loss

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

If the destruction or loss of documentation is detected, the head of the organization, by his order, must form a commission to find out the reasons for the identified fact. If necessary, representatives of a security company, fire department or investigative structure 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 lack of documents if they are requested by regulatory authorities.

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

Before destroying documentation you will need conducting an examination her values. For this purpose, a permanent commission is created at the enterprise by order of the manager. 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 a period of time. Their destruction is carried out by drawing up an act in any form, which must have the mandatory details of the primary document and which must be approved by the accounting policy of the enterprise.

Before destruction there must be inventory taken documents for a certain period. Without this procedure, documentation cannot be destroyed.

If storage rules are violated?

Responsibility for this violation There are tax and administrative, in particular:

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

For information on penalties for these violations, see the following video: