What changed
The new storage periods for documents on inventory and accounting of property (fixed assets, intangible assets, real estate, etc.) from 02/18/2020 are determined by clause 4.4 of Section II of the mentioned order of the Federal Archive.
As for fixed assets, documents on the revaluation of fixed assets and depreciation no longer need to be stored permanently, but for 5 years after the fixed assets or intangible assets. A similar period is established for documents on their write-off.
And for 5 years after the disposal of property, it is necessary to keep the acts of acceptance and transfer of real estate to the new copyright holder (i.e., when transferring from one balance sheet to another). According to the old rules (order of the Russian Ministry of Culture dated August 25, 2010 No. 558), they had to be stored permanently.
The table below shows all the statutory retention periods for documents related to property accounting in an organization, established as of February 18, 2020.
| DOCUMENT TYPE | STORAGE LIFE | NOTE |
| Documents (minutes of meetings of inventory commissions, inventories, lists, acts, statements) on the inventory of assets and liabilities | 5 years (1) | (1) Subject to inspection |
| Inventory lists of liquidation commissions | Constantly | – |
| Documents (protocols, acts, certificates, calculations, statements, conclusions) on revaluation, determination of depreciation, write-off of fixed assets and intangible assets | 5 years (1) (2) | (1) After disposal of fixed assets and intangible assets (2) Acts of write-off of federal real estate - Continuously |
| Reports of independent appraisers on the estimated value of the organization’s property | Before the liquidation of the organization | – |
| Acts of acceptance and transfer of real estate from the previous to the new copyright holder (from balance sheet to balance sheet) | 5 years (1) | (1) After disposal of real estate |
| Correspondence about admission to balance, delivery, write-off of material assets (movable property) | 5 years | – |
| Correspondence about the purchase of office supplies, railway and air tickets, payment for communication services and other administrative and business expenses; on the provision of hotel accommodations | 1 year | – |
| Documents (applications, certificates, limits, calculations) on the costs of purchasing equipment, production and housing stock | 5 years | – |
| Journals, cards, accounting databases: | – | |
| a) fixed assets (buildings, structures), liabilities; | Before the liquidation of the organization | |
| b) material assets and other property | 5 years | |
| Household books and alphabetical books of households | Constantly | – |
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22.01.2021
Storage periods for financial statements, accounting registers and primary documents
The storage period for financial statements is unlimited.
However, individual elements of financial statements (related documents) can be stored for a shorter period. For example, the storage period for accounting policy documents and accounting registers is five years. We invite you to familiarize yourself with a convenient table that shows the storage periods for financial statements, accounting registers and primary documents 08/30/2013 Simplified magazine
The table is compiled on the basis of the List of standard management archival documents generated in the course of the activities of state bodies, local governments and organizations, which is approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.
Table. Storage periods for financial statements, accounting registers and primary documents
| Title of the document | Shelf life | List Item* |
| Annual financial statements | Constantly | 351 |
| Quarterly financial statements | 5 years. In the absence of annual payments - permanently | 351 |
| Monthly financial statements | 1 year. In the absence of annual and quarterly - constantly | 351 |
| Transfer acts, separation and liquidation balance sheets, explanatory notes to them | Constantly | 353 |
| Analytical documents (tables, reports) for the annual financial statements | 5 years | 354 |
| Reports on subsidies and subventions received from budgets: 1) annual 2) semi-annual, quarterly | Constantly 5 years | 357 |
| Accounting policy documents (working chart of accounts, forms of primary accounting documents, etc.) | 5 years | 360 |
| Accounting registers | 5 years - subject to inspection | 361 |
| Primary accounting documents and appendices to them, recording the fact of a business transaction (cash documents and books, bank documents, bank checkbook counterfoils, acts of acceptance, delivery, write-off of property and materials, advance reports, etc.) | 5 years - subject to inspection | 362 |
| Invoices | 4 years | 368 |
| List of persons authorized to sign primary accounting documents | 5 years after replacement with new ones | 380 |
| Applications, orders, certificates, schedules, acts of payment, exchange, acceptance and transfer of bills | 5 years | 387 |
| Certificates, acts, obligations, correspondence about shortages, embezzlement, theft | 5 years | 410 |
| Minutes of meetings of inventory commissions, inventories, lists, acts, statements of inventory of inventory items (movable property) | 5 years - subject to inspection | 427 |
| Minutes of meetings of inventory commissions, inventories, lists, acts, statements of inventory of other assets and liabilities, as well as inventories of liquidation commissions | Constantly | 427 , 428 |
| Books, magazines, fixed assets accounting cards | 5 years after liquidation of fixed assets - subject to inspection | 459 |
| Books, magazines, cards for recording contracts and acts of acceptance and transfer of property | Constantly | 459 |
| Books, magazines, cards for recording receipts and expenditures of cash documents (invoices, payment orders) | 5 years - subject to inspection | 459 |
| Books, magazines, accounting cards of accountable persons | 5 years | 459 |
* The list of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods, was approved by Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.
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Comments
Olga
July 1, 2014 at 8:25 am
How long are contracts with suppliers and material reports stored?
Retention period for tax documents
The Tax Code has established a maximum 4 (four) year storage period for accounting and tax accounting documents that are necessary for the calculation and payment of taxes and contributions (Article 23 of the Tax Code of the Russian Federation).
This period also applies to documents confirming:
- receiving income,
- carrying out expenses,
- as well as payment (withholding) of taxes.
The corresponding requirement is established for tax agents who are obliged to ensure the safety of documents necessary for the calculation, withholding and transfer of taxes for 4 (four) years. In addition to paying VAT and income tax for foreign legal entities, tax agents, in particular, are employers who calculate and pay personal income tax.
When carrying forward losses for profit tax purposes, taxpayers are required to keep documents confirming the amount of the received loss for the entire period when it reduces the tax base of the current tax period by the amounts of previously received losses - no more than 10 (ten) years.
New storage periods for documents have been established
Rosarkhiv, in Order No. 236 dated December 20, 2019, published a list of standard management archival documents and their storage periods. The previous list, which was approved by order of the Ministry of Culture, has become invalid. Changes that affect the work of an accountant are collected in the table.
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| Document | Shelf life | As it was | Article of the List, approved. By Order of Rosarkhiv dated December 20, 2019 No. 236 |
| Treaties and agreements | |||
| Lease agreements, free use of: real estate; movable property | Upon expiration of the contract, after termination of obligations 10 years 5 years | Constantly | 94 |
| Agreement of gift (donation) of property | Before the liquidation of the organization | Constantly | 90 |
| Leasing agreement | 5 years after expiration of the contract or redemption of the property. If there is a disagreement, the agreement must be kept until a decision is made on the case. | Constantly | 96 |
| Real estate pledge documents | 10 years from the date of expiration of the contract. In case of a dispute, documents are kept until a decision is made on the case. | Constantly | 98 |
| Real estate exchange agreement; movable property | Before the liquidation of the organization; 5 years upon expiration of the contract or upon fulfillment of obligations | 5 years upon expiration of the contract or upon expiration of obligations under the agreement | 99 |
| Agency agreement: for real estate; on movable property | 15 years 10 years | 5 years | 101 |
| Credit or loan agreement with the condition of pledging property | 10 years | 5 years | 261 |
| Invoices | |||
| Invoices | 5 years | 4 years | 317 |
| Salaries and income of individuals | |||
| Cards for individual accounting of accrued payments, remunerations and insurance premiums | 6 years | 5 years | 309 |
| Registers of information on the income of individuals | 5 years | 75 years old | 313 |
| Personal accounts of employees: for documents for which paperwork was completed before the end of 2002; office work completed after January 1, 2003 | 75 years 50 years | 75 years old | 296 |
| Source documents | |||
| Primary accounting documents | 5 years. If there are disputes or disagreements, documents must be kept until a decision is made on the case. | 5 years | 277 |
| Calculation and payment of taxes and contributions | |||
| Certificates on the fulfillment of the obligation to pay taxes, fees, contributions, penalties and fines, the status of settlements with the budget | 5 years | Not regulated | 305 |
| Calculations for insurance premiums (annual and quarterly): for documents for which paperwork was completed before the end of 2002; office work completed after January 1, 2003 | 75 years 50 years | Previously there were two articles. One of them stipulated that annual payroll statements for insurance contributions to the Social Insurance Fund must be kept permanently, and quarterly statements for five years. According to another, a five-year period was fixed for declarations and calculations of advance payments for pension contributions, if there are personal accounts | 308 |
| Fixed assets | |||
| Documents on revaluation of fixed assets and depreciation | 5 years after disposal of fixed assets or intangible assets | Constantly | 323 |
| Documents on write-off of fixed assets | 5 years after disposal of fixed assets or intangible assets. | Constantly | 323 |
| Acts of acceptance and transfer of real estate to the new copyright holder, i.e. when transferring from balance sheet to balance sheet | 5 years after disposal of property | Constantly | 325 |
| simplified tax system | |||
| Books of income and expenses | 5 years | Constantly | 318 |
| Expert and analytical activities | |||
| Reports and conclusions of expert and analytical activities of the Accounts Chamber, regional and local control and accounting bodies | 10 years | Not regulated There was an obligation to permanently store documents on comprehensive (thematic) audits of the organization | 142 |
| Financial and economic activity plan | |||
| The financial and economic activity plan must be kept for as long as the budget estimate: at the place of approval; at the place of development | 5 years continuously | Constantly | 243 |
| Reports on the implementation of FCD plans: annual; quarterly; period | permanently 5 years 1 year | Not regulated. General requirements for annual plans of the organization were extended - permanent storage | 272 |
| Grants and subsidies | |||
| Reports on the implementation of grant and subsidy agreements | 5 years | Constantly | 262 |
| Personnel documents | |||
| Vacation schedule | 3 years | 1 year | 453 |
| Documents on disciplinary sanctions | 3 years | 5 years | 383 |
| Applications regarding the need for foreigners | 1 year | 5 years | 377 |
| Documents on the status and measures to improve working conditions and safety | 5 years | Constantly | 409 |
| Books, registration logs, databases of industrial accidents, accident records | 45 years | Constantly | 424 |
| Employment contracts, documents on admission, transfer, dismissal, personal cards of employees | If the paperwork was completed before January 1, 2003, then they must be stored for 75 years, if after - 50 years | 75 years old | 435 |
| Notifications, warnings to employees | 3 years | Not regulated | 436 |
| Employee applications for the issuance of work-related documents and their copies | 1 year | Not regulated | 451 |
| Magazines, books of record of labor safety briefings (introductory and on-the-job) | 45 years | Not regulated | 423 |
