The efficiency of accounting is largely affected by the competent organization of the storage of documents that accumulate in the enterprise. Therefore, in order to avoid problems, any accountant must be sure to familiarize themselves with the requirements for the terms and procedure for storing documents in accordance with the legislation of the Russian Federation.
What is the procedure for storing documents?
Since 2013, federal legislation requires that any company keep all primary documents, financial statements, accounting registers and work standards, as well as any other documents related to the activities of this economic entity. This rule also applies to the period of storage of documents in electronic form, which are more and more used in the economic activities of enterprises of various organizational and legal forms.
How long do I need to store documents?
Shelf life of documents - at least five years, or more (in accordance with the rules established by the organization). Interestingly, the tax code provides for different storage periods (four years). This applies to all financial statements, and the period is calculated from the moment of its last use. It is best, of course, to keep documents for five years, which will save you a lot of time and nerves if something happens! Documents on foreign trade transactions should be considered separately. If a foreign counterparty state provides for a longer period of storage of documents than in the Russian Federation, then it is better to choose it, and not hope that there will be no problems with the transaction in the future. And this must be foreseen in the internal regulations of the enterprise, which will prevent many mistakes of employees.
Who is responsible for keeping documents?
In accordance with the "letter" of the law, the head of the organization, i.e. its CEO, is personally responsible for the preservation of documents in the archives of the enterprise. If the storage period for documents or the organization of the document flow is not met, then a fine of ten thousand rubles will be exacted from the enterprise, and thirty thousand rubles for a repeated violation. In the event that such irresponsibility led to an underestimation of the tax amount, then you will have to pay twenty percent of the
unpaid tax, but this fine cannot be less than forty thousand rubles. The legislation of the Russian Federation also separately establishes penalties from officials for losses incurred by an ineffective organization of document storage at the enterprise.
How is the destruction of documents that have already expired?
To begin with, it should be noted that some documents are not destroyed, but transferred to the municipal archive, therefore it is very important not only to mark them with the storage period, but also to take care of putting the inscription “Expert Verification Commission” (EPC). If there is no need to transfer documents to the archive, then the head of the organization must issue an act on the destruction of documents. If such an act was not drawn up, then the documents are considered missing, and an order is needed to appoint a commission to investigate such a loss.