Obligations of taxpayers (payers of fees)
1. Taxpayers are obliged:
8) within four years, ensure the safety of accounting data and other documents necessary for the calculation and payment of taxes, as well as documents confirming the income received (for organizations - also expenses incurred) and paid (withheld) taxes;
. Field tax auditIf the inspectors have officials sufficient grounds to believe that documents evidencing the commission of offenses can be destroyed, hidden, altered 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 documents to be seized. The taxpayer has the right to make comments during the seizure of documents, which must be included in the act at his request. The seized documents must be numbered, laced and affixed with the seal or signature of the taxpayer ( tax agent, payer of the fee). In case of refusal of the taxpayer (tax agent, payer of the fee) to affix the seized documents with a seal or signature, a special note is made about this. A copy of the act on the seizure of documents is transferred to the taxpayer (tax agent, payer of the fee).
. Seizure of documents and objects1. Seizure of documents and items shall be carried out on the basis of a reasoned decision of the official of the tax authority conducting the on-site tax audit.
The specified decision is subject to approval by the head (his deputy) of the tax authority that made the decision to conduct a tax audit.
2. It is not allowed to seize documents and objects at night.
3. Seizure of documents and objects is carried out in the presence of witnesses and persons from whom documents and objects are seized. AT necessary cases a specialist is invited to participate in the production of the excavation.
Prior to the commencement of the seizure, an official of the tax authority shall present a resolution on the seizure and explain to the persons present their rights and obligations.
4. An official of a tax authority proposes to the person from whom the seizure of documents and objects is being carried out to hand them over voluntarily, and in case of refusal, the seizure is made by force.
If the person from whom the seizure is being carried out refuses to open the premises or other places where documents and objects subject to seizure may be located, the official of the tax authority has the right to do this independently, avoiding causing unnecessary damage to locks, doors and other objects.
5. Documents and items that are not related to the subject of a tax audit are not subject to seizure.
6. A protocol is drawn up on the seizure, seizure of documents and items in compliance with the requirements provided for in Article 99 of this Code and this Article.
7. The seized documents and items are listed and described in the seizure protocol or in the descriptions attached to it with the exact indication of the name, quantity and individual signs items, and, if possible, the value of the items.
8. In cases where there are not enough copies of the documents of the audited person to carry out tax control measures and the tax authorities have sufficient grounds to believe that the original documents can be destroyed, concealed, corrected or replaced, an official of the tax authority has the right to seize the original documents in the manner prescribed this article.
When seizing such documents, copies are made of 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 made copies simultaneously with the withdrawal of documents 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 are presented to witnesses and other persons participating in the seizure, and, if necessary, are packed at the place of seizure.
The seized documents must be numbered, laced and affixed with the seal or signature of the taxpayer (tax agent, fee payer). In case of refusal of the taxpayer (tax agent, payer of the fee) to affix the seized documents with a seal or signature, a special note is made about this in the record of seizure.
10. A copy of the protocol on the seizure of documents and objects shall be handed over against receipt or sent to the person from whom these documents and objects were seized.
Every day the data archive of any organization is growing. Some documents have a perpetual informative value, while others quickly lose their practical value.
How long and what documents should be stored, what disposal method is provided for certain types of documents? These and other issues are clearly considered and explained by the existing legislation. The selection of documents subject to state storage, or the establishment of the terms for their preservation, is based on the data of an expert assessment of documents.
General retention periods for documentation
For different types of documentation, certain retention periods have been developed:
- temporary - up to 10 years;
- long-term - more than 10 years;
- constant.
Cases of long-term and permanent preservation periodicals, upon completion, are transferred to the storage of special units (for 2 years for reference purposes). Then go to the section of archival documents.
The data storage period does not depend on the storage medium (electronic, paper). The value of a document is affected by the information it contains.
A special examination is appointed, which determines the need for further use of the case. Designate documents that can be used in the interests (or against) the state, society, science, individuals, etc.
The main objectives of the examination of the value of documents
In the office work of an organization or enterprise, in state archives, one cannot do without a specialized expert evaluation of documents.
The main purpose of the examination:
- Determining or changing the period for further storage of a document.
- The selection of documents to be destroyed that do not carry value or the practical content of the information in them has lost its relevance.
- Determination of the period of storage of documents that do not carry scientific or historical value, but have practical significance.
- Evaluation of documentation that has:
- political;
- economic;
- scientific;
- cultural and other value
The issues of storage, completion, accounting and further assignment of documents are regulated by the Law on Archives.
In the process expert activities was compiled and list approved from 12 sections standard documents(with a clear indication of the period of their storage), which appeared as a result of the functional activities of state structures, institutions, enterprises, etc.
Sections I and IV
Of the established list, sections I and IV are of keen interest. Record keeping and its storage in both areas are closely interconnected. After all, from correct design and preservation of personnel files, further accounting charges depend.
Accounting for personnel documents (I)
Originals and copies of personnel documents of the organization are subject to preservation.
Record keeping period:
- 1 year:
- logs reflecting the accounting of working time (charts, timesheets);
- data of persons not hired;
- vacation schedules.
- 3 years:
- credentials of documents confirming labor activity and length of service of the employee;
- records of labor discipline;
- 5 years:
- acts, regulations, safety reports;
- extracts on the improvement of working conditions and labor protection;
- documents confirming familiarization, training, certification of employees on safety and its observance;
- travel data;
- 75 years old:
- characteristics and personal cards of employees;
- employment contracts of employees;
- 50 years (on demand by the owner):
- personal documents, originals (certificates, diplomas, work books, certificates, etc.);
- Constantly:
- collective agreements;
- personal affairs of leaders.
Accounting documents(IV)
To accounting documents state structure separate terms and conditions apply.
Primary documentation, data of accounting registers, balance sheets, reports after processing must be stored in a special room (closed cabinet) until they are transferred to the archive of the organization. Forms of strict reporting are stored in safes or metal cabinets. Responsibility for the safety of cases lies with a person authorized by the chief accountant.
In case of loss, damage, unauthorized transfer accounting documents the head of the enterprise must notify law enforcement agencies.
Withdrawal (especially destruction) of documentation takes place in accordance with the requirements established by the current legislation.
Common storage periods:
- primary documents, forms - at least 3 years;
- cash documents subject to financial monitoring (information on financial transactions) - 5 years;
- settlement and payrolls - 75 years (if there is no personal account).
It is not allowed to withdraw files at the end of the storage period, without verification tax service for the specified period.
The decision to destroy or transfer cases to the archival section is made by a special commission.
Detailed data relating to each item of the list of standard documents can be considered in detail in the generated and approved table.
| Type of document | Shelf life | Note |
| Orders, orders; documents (certificates, summaries, information, reports, etc.) to them: | ||
| by core business | constantly | sent for information - until the need passes |
| by personnel | 75 years old | EPC. On the provision of regular and study leaves, duty, penalties, short-term domestic business trips - 5 years |
| on administrative and economic issues | 5 years | |
| Accounting balances and reports; documents (appendices to the balance sheet, explanatory notes, specialized forms) to them: | ||
| consolidated annual | constantly | |
| annual | constantly | |
| quarterly | 5 years | |
| period | 1 year | in the absence of quarterly - constantly |
| transmission, separation, liquidation balance sheets; applications, explanatory notes to them |
constantly | |
| analytical documents (tables, notes, reports) to the annual balance sheets and reports |
Constantly | |
| approval letter and clarification of balance sheets and reports |
5 years | |
| documents (protocols, acts, conclusions) on consideration and approval of balance sheets and reports |
constantly | quarterly - 5 years |
| messages (evidence) about tax registration bodies |
5 years after deregistration | |
| cash transfer reports amounts for the state and non-state insurance (pension, medical, social, employment) |
constantly | |
| Tax reports: | ||
| annual | constantly | |
| quarterly | 5 years | in the absence of annual - constantly |
| period | 1 year | in the absence of quarterly - 5 years |
| documents (calculations, certificates, tables, information) on accrued and transferred amounts of taxes in budgets at all levels. Correspondence about disagreements tax issues, collection of excise and other taxes |
5 years | EPC |
| documents (calculations, information, statements, decisions, lists, statements, correspondence) about exemption from payment taxes, benefits, loans, deferrals or denial of it for taxes, excise and other fees |
5 years | EPC |
| tax filing documents revenues to the budgets of various level and extrabudgetary funds, debts on them |
5 years | |
| Cost estimate execution reports: | ||
| consolidated annual | Constantly | |
| annual | Constantly | |
| quarterly | 5 years | in the absence of annual - constantly |
| Other documentation on the conduct of production and economic activities | ||
| synthetic, analytical, material accounts of accounting accounting |
5 years | |
| documents (plans, reports, protocols, acts, certificates, memorandums, correspondence) about conducting documentary audits financial and economic activities, control and audit work, including checking the cash register, the correctness of taxes and others |
5 years | in case of disputes, disagreements, investigative and judicial cases, they are saved until a final decision is made |
| accounting ledgers (general ledger, order journals development tables, etc.) |
5 years | |
| primary documents and applications to them, fixing the fact business transaction and provided the basis for accounting records (cash, bank documents, stubs bank checkbooks, orders, time sheets, bank notices and transfer requirements, acts on acceptance, delivery, disposal of property and materials, receipts, roots to them, invoices, waybills and advance reports, etc.). Documents on acceptance of completed works (acts, certificates) |
5 years | subject to the completion of the audit (verification). In case of disputes, disagreements, investigative and judicial cases, they are saved until a final decision is made. |
| documents (acts, information, correspondence) about mutual settlements and transfers between organizations |
5 years | |
| correspondence about financial and economic activities (on accounting for funds, on penalties, fines, acceptance, delivery, withdrawal material assets, etc.) |
||
| issuance and return correspondence loans |
5 years | |
| documents (certificates, acts, obligations, correspondence) about accounts receivable and payable debts, shortfalls, embezzlement, theft |
5 years | |
| letters of guarantee | 5 years | |
| documents (protocols, acts, calculations, conclusions) on revaluation fixed assets, determining depreciation of fixed assets, assessment the value of the property of the organization |
constantly | |
| documents (applications, instructions, charts, acts) on payment, exchange, acceptance and transfer of bills |
constantly | |
| contracts, agreements (credit, business, operational) property contracts insurance, with auditors (auditing firms) |
5 years after the expiration of the contract (agreement). EPC | |
| liability agreements | 5 years after the dismissal of the financially responsible person | |
| documents (minutes of meetings inventory commissions, statements) on inventory fixed assets, property, buildings and structures, inventory items |
5 years | subject to the completion of the audit (verification). In case of disputes, disagreements, investigative and judicial cases, they are saved until a final decision is made. |
| documents (invoices, certificates, correspondence, etc.) on financial charitable activities |
5 years | EPC |
| Personnel accounting, wages, etc. | ||
| personal accounts of employees | 75 years old | EPC |
| regulations on employee bonuses | 5 years | EPC. These documents are kept for five years after being replaced by new ones. |
| documents (consolidated settlement (settlement and payment) statements (tabulagrams) for issuance wages, benefits, fees, financial assistance and other payments; power of attorney for receiving money and inventory items, including canceled power of attorney) |
5 years | Shelf life is 5 years, subject to completion of the audit (verification). In the event of disputes, disagreements, investigative and judicial cases, they remain until a final decision is made. At In the absence of personal accounts, these documents (except for powers of attorney) are stored for 75 years |
| payroll correspondence fees; information, information about the total income of employees for the year and payment taxes; information on the accounting of funds, limits wages and control over their distribution, on settlements for overspending and arrears wages, deductions from wages, from funds social security, o holiday pay and holidays allowances; documents (copies of reports, statements, lists of employees, references, extracts from protocols, conclusions) on the payment of benefits, sick leave pay |
5 years | |
| documents (statements, decisions, certificates, correspondence) about payment study holidays |
until the end of the need, but not less than 5 years | |
| Books, magazines, accounting cards: | ||
| valuable papers | constantly | |
| fixed assets (buildings, structures) | 5 years after the liquidation of fixed assets, subject to the completion of the audit (audit) | |
| cash receipts and expenditures documents (invoices, payment orders) |
||
| economic property; auxiliary, control (transport, freight, weight and etc.) |
5 years subject to completion of the audit (audit) | |
| deposited wages fees |
5 years subject to completion of the audit (audit) | |
| sale of goods, works, services, taxable and non-taxable value added tax |
||
| depositors amounts; powers of attorney |
5 years from the date of the last entry, subject to completion of the verification (revision) | |
The subtleties of accounting and storage of primary documents of the financial and economic activities of the enterprise: the period of storage of documents -TTN - read the article.
Question: What is the shelf life of consignment notes when transporting goods in a legal entity, such as a Limited Liability Company? 2. Are TTN obligatory if waybills are already being issued?3. What can be referred to if the court, within the framework of a civil case, requires TTN data, but it is not desirable to provide them, for example. What can be indicated, loss or something else, so that it would be convincing and plausible.
Answer: 1) it is safer to store TTN for at least five years.
Answered by Alexander Sorokin,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“CCP should be applied only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for payment for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, see the recommendations.
Article 23 of the Tax Code of the Russian Federation states that the organization must store the documents necessary for the purposes of calculating taxes (including accounting documents) for four years (subclause 8, clause 1, article 23 of the Tax Code of the Russian Federation). This requirement applies to all accounting and tax accounting documents necessary for the calculation and payment of taxes.
Part 1 of Article 29 of the Law of December 6, 2011 No. 402-FZ states that primary accounting documents, must be stored for the period established by the rules of archiving. But not less than five years.
Thus, in order not to be punished for violating the rules established by the Law of December 6, 2011 No. 402-FZ, keep invoices for at least five years.
2) Waybill and waybill are not interchangeable documents. Only if you have a bill of lading, then TTN is not needed. To confirm the fact of concluding a contract for the carriage of goods by car enough bill of lading. This follows from Article 9 of the Law of December 6, 2011 No. 402-FZ, paragraph 4 of PBU 1/2008, part 1 of Article 8 of the Law of November 8, 2007 No. 259-FZ, paragraph 2 of Article 785 Civil Code RF, clause 6 of the Rules, approved by resolution Government of the Russian Federation dated April 15, 2011 No. 272. A similar conclusion is reflected in the letter of the Ministry of Finance of Russia dated January 28, 2013 No. 03-03-06 / 1/36.
If the delivery of goods is carried out transport organization(by road), a TTN is issued in the form No. 1-T. When transported by their own vehicles, the seller also issues a consignment note. This document can serve as the basis for reflecting the goods received in the accounting of the buyer.
In addition, the TTN (form No. 1-T) is a document designed to account for the movement of goods and materials and payments for their transportation by road. Therefore, if the buyer simultaneously acts as a customer for the transportation of goods, he must have a consignment note (form No. 1-T) (letter of the Federal Tax Service of Russia dated August 18, 2009 No. ShS-20-3 / 1195).
3) In cases where the law or the contract requires one party to provide the other party with any information, then failure to provide information will be considered including:
- providing information late
- providing incomplete information
- providing incorrect information.
Failure to provide information (information) or late submission in government agency(to an official)
entails a warning or imposition administrative fine on officials - from three hundred to five hundred rubles; on the legal entities- from three thousand to five thousand rubles (Art.
19.7 of the Code of Administrative Offenses)
The rationale for this position is given below in the materials of the Glavbukh System
How to store accounting documents
Shelf life
Situation: How long is the organization required to keep accounting (tax) documents
Keep documents for the period established by law, but not less than five years.
The storage periods for primary documents are established in the Tax Code of the Russian Federation, Law of December 6, 2011 No. 402-FZ, as well as in the approved list.
Similar clarifications are in the letter of the Ministry of Finance of Russia dated July 22, 2013 No. 03-02-07 / 2 / 28610 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 15, 2013 No. AC-4-3 / 14759).
Thus, in order not to be punished for violating the rules established by the Law of December 6, 2011 No. 402-FZ, keep tax returns, calculations, registers and other documents for at least five years. Longer - only those for which the legislation establishes a longer period.*
Packed in sealed bags copies of used forms of strict reporting (stubs) confirming the amount of cash accepted Money keep at least five years. After this period ends and at least one month has passed since the last inventory, copies of the used forms can be destroyed on the basis of an act of writing them off. Such rules are established in paragraph 19 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Consider the beginning of the period for storing documents as January 1 of the year following the one in which they were compiled (accepted for accounting) (paragraph 4, clause 1.4 of the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558). For example, if the document was drawn up in 2014, then the retention period begins to be calculated from January 1, 2015. There are two exceptions to this rule.
The first is the registers required to deduct VAT. In particular, the book of purchases and the book of sales, as well as the journals for accounting for issued and received invoices. The beginning of their storage period is determined from the date of the last entry in them. This follows from paragraph 24 of section II of Appendix 4, paragraph 22 of section II of Appendix 5 and paragraph 13 of section II of Appendix 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.
And the second exception is documents that confirm the initial cost of depreciable property. Consider the storage period for them from the moment when they stopped accruing depreciation (letter of the Ministry of Finance of Russia dated April 26, 2011 No. 03-03-06 / 1/270).
Situation: When, during the transportation of goods, it is necessary to draw up a consignment note in the form No. 1-T
To account for the movement of goods and materials and settlements for their transportation by road, a consignment note is drawn up. * For example, in the form No. 1-T (section 2 of the instructions approved,).
The waybill is compiled by the consignor for each consignee and for each car trip. In this case, be sure to fill in all the details.
In what order to post the goods
If the cargo is delivered by a transport company (road transport), a waybill is issued in the form No. 1-T (section 2 of the instructions approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78, clause 2 of article 785 of the Civil Code of the Russian Federation). When transported by their own vehicles, the seller also issues a consignment note. This document can serve as the basis for reflecting the goods received in the buyer's accounting (clause 2.1.3 methodological recommendations, approved by the letter of the Committee of the Russian Federation on Trade dated July 10, 1996 No. 1-794 / 32-5, instructions approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78, p., Guidelines, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).
In addition, the waybill (form No. 1-T) is a document designed to record the movement of inventory items and payments for their transportation by road (section 2 of the instructions approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78,) . Therefore, if the buyer simultaneously acts as a customer for the transportation of goods, he must have a consignment note (form No. 1-T) (
Have the invoice retention periods changed since October 1, 2017? How to organize storage electronic invoices? Is it necessary to keep copies? Where should documents be kept? Let's figure it out.
Invoice storage: basics
Each organization and entrepreneur is required to keep accounting documents. This is required by Article 29 of the Law of December 6, 2011 No. 402-FZ. The head of the organization must ensure the storage of documents in the organization. BUT individual entrepreneur is responsible for this independently (Article 7 of the Law of December 6, 2011 No. 402-FZ).
Invoices, incl. electronic, must be kept for at least four years after the end of the quarter in which the document was last used for calculating tax and compiling tax reporting(clause 8, clause 1, article 23 of the Tax Code of the Russian Federation, clause 1.13 of the Procedure for issuing and receiving invoices in electronic form).
Changes since October 1, 2017
This document puts into effect:
- invoice form;
- form of sales book;
- purchase book form;
- the form of the accounting journal of received and issued invoices.
However, in addition to this, amendments have also been made to the rules regarding the storage of invoices. Let's talk about them in more detail.
Store invoices in chronological order
Invoice retention periods
From October 1, 2017, invoices will still need to be stored for 4 years. During this period, it is necessary to organize storage:
- to the committent (principal) - copies of invoices that the intermediary handed over to him. The intermediary receives them from sellers when purchasing goods (works, services) for the committent (principal);
- to the customer construction works(to the investor) - copies of invoices that the developer (the customer acting as the developer) gave him. He, in turn, receives them from sellers when purchasing goods (works, services) for the buyer (investor);
- to the customer of forwarding services - copies of invoices, which were given to him by the forwarder. He receives these invoices from sellers when purchasing goods (works, services) for the customer.
It is required to store all types of invoices: primary, corrective and corrected. Copies of invoices in paper form received from intermediaries must be certified by their signatures (consignors, principals, developers or forwarders).
Clarifications of terms affected not only invoices
Also, Government Decree No. 981 of August 19, 2017 clarifies that from October 1, 2017, some other “accounting” documents for various operations must be stored for 4 years. We give the shelf life in the table.
| Operation | What to store |
| Import from EAEU countries | Applications for the import of goods and for the payment of indirect taxes, their certified copies, copies of payment orders and other documents on the payment of VAT. |
| Import from other countries | Customs declarations, their certified copies and other documents on payment of VAT at customs. |
| Travel expenses for rent and travel | strict reporting forms (their copies) with a separate line for the amount of VAT. |
| for VAT, which is restored by a shareholder, participant or shareholder | Documents by which the parties draw up the transfer of property, intangible assets, property rights(clause 3, article 170 of the Tax Code of the Russian Federation) - in the form of notarized copies. |
| for VAT, which is restored when the cost decreases (subclause 4, clause 3, article 170 of the Tax Code of the Russian Federation | accounting statement-calculation (Article 171.1 of the Tax Code of the Russian Federation. |
| - for VAT, which is restored upon purchase or construction of fixed assets | accounting statement-calculation (Article 171.1 of the Tax Code of the Russian Federation). |
Also, for 4 years, you need to store primary and other documents with summary (consolidated) data on transactions of each month or quarter, which are recorded in the sales book.
Each organization is obliged to be guided by the Federal Law 125-FZ of October 22, 2004, according to which it is necessary to ensure the correct storage of primary documentation for the specified period. The length of time for individual groups documents can be regulated by different federal laws, as well as other legal acts of the Russian Federation, lists and regulations. We will tell in the article what is the storage period for invoices and other documents at the enterprise according to the law.
When determining the storage period, one must be guided by the Accounting Law, according to which primary accounting documentation must be stored five years after the year in which it was drawn up. Separate legal and legislative acts can set longer retention periods. If for the same document in different legal acts different time periods are set, then you need to focus on a longer one.
Invoice retention period
For paper and electronic invoices, the minimum retention period is 4 years. This time period is counted from the quarter that follows the period of the last use of the document for tax purposes - for tax calculation and reporting. Thus, for the seller who forms the s / f, the following terms are relevant:
- Advance s / f - 4 years from the end of the quarter in which the s / f is registered in the purchase book, and the tax deduction for this s / f is shown in the VAT return;
- Shipping s / f - 4 years from the end of the quarter in which the s / f is registered in the sales book, and the VAT accrued on it is shown in the declaration.
For the buyer receiving the s / f, the following terms apply:
- Advance s / f - 4 years from the end of the quarter in which the s / f is entered in the sales book, and the restoration of the tax accepted for advance deduction is shown in the declaration;
- Shipping s / f - 4 years from the end of the quarter in which the s / f is registered in the purchase book, and the tax deduction for it is shown in the declaration.
If the buyer did not send the tax on the transferred prepayment for deduction, then the advance s / f can not be stored.
Shelf life of invoices
These documents are usually compiled using model form TORG-12. Read also the article: → "". The invoice is a documentary justification for writing off realizable values by the seller and accepting them for accounting by the buyer. That is, the document is the primary accounting.
At the same time, it also performs a tax function - VAT on purchased goods and materials can be reimbursed only after the values are accepted for accounting, and the delivery note acts as confirmation of this action. Therefore, for the purposes of tax accounting, TN must be stored for at least 4 years, that is, as much as the invoices themselves. For accounting purposes, the retention period is 5 years.
Since the same document has different storage periods for different needs, the larger one is selected. Waybills must be kept for 5 years, the period is counted after the end of the year in which the TN was used for reporting.
Determining the shelf life of consignment notes and invoices in non-standard situations
If the right of deduction is used later
The right to deduct tax is valid for three years after the end of the invoice period. If the company decides to exercise its right later, then the storage periods are shifted, since the four-year storage period of the s / f begins to be counted from the end of the period in which the refundable VAT is included in the declaration.
For example, if a company received goods in Q2. 2016, and VAT on them was accepted for deduction in the II quarter. 2017, then the start of the storage period for c / f and invoices for tax purposes is shifted by one year.
If the c / f is received later than the goods with the invoice
If a commodity values with an accompanying invoice received in one period, and the invoice for them later in another period, then the retention period is shifted. Moreover, not only the storage period of the s / f is shifted, but also the invoice used as the basis for confirming the acceptance of valuables for accounting.
If materials are received on the invoice, but not paid
AT this case there is a debt that can be written off after three years due to the expiration of the term limitation period. In this case, the invoice must be stored for 4 liters. from the end of the limitation period, for a total of 7 years.
If an annual act of reconciliation with the debt prescribed in it is drawn up with the counterparty, which is signed by both parties, then the three-year limitation period begins to count anew from the moment this act is signed. Accordingly, the period of storage of the invoice and invoice confirming this debt is shifted.
If the reconciliation act is signed annually, then the limitation period will constantly shift, at the same time, the end period for the need to store documents will be postponed every year. In this case, the storage period can increase indefinitely, and the storage of the invoice must be provided by both the buyer and the seller.
An example of determining the retention period for consignment notes and invoices
In the III quarter. 2016 The firm received a consignment note and an invoice from the seller. According to the invoice, the company received commodity values, which in the same period were delivered to the receipt. On the basis of the s/f, the added tax on these valuables in the same quarter was sent for deduction, and the s/f itself was entered using a registration entry in the purchase book.
Implementation of those received in the III quarter. valuables produced in the next IVq., their value in the IVq. included in tax expenses.
| Document | Storage period | The number from which the period is calculated | Last day of storage period |
| Invoice | 01.10.2016 | 30.09.2020 | |
| A waybill, when used as a basis document for accepting valuables for accounting and confirming the presence of the right to deduct tax | 4y. from the end of the quarter in which the tax is deductible | 01.10.2016 | 30.09.2020 |
| A consignment note, when used as a basis document to confirm the value of valuables for inclusion in tax expenses | 4y. from the end of the year in which this cost is included in tax expenses | 01.01.2017 | 31.12.2020 |
| A waybill used as a primary document for accounting purposes | 5l. from the end of the year in which the received values are put on the income | 01.01.2017 | 31.12.2021 |
Thus, if the term is uniquely determined by the invoice, then the longest period should be selected for the consignment note. AT this example the last day of the s / f storage period is 09/30/2020, for the invoice - 12/31/2021.
Shelf life of certificates of work performed
Acts are drawn up in addition to civil law contracts, for example, in a row. In accordance with the act, the contractor reports to the customer on the actions performed. That is, the act acts as the primary document, on the basis of which the work is transferred and accepted.
For primary accounting documentation, a storage period of 5 years is established. Thus, acts of work performed must be kept for five years from the date of completion of the period of validity of the contract or agreement, in addition to which this act is drawn up.
Shelf life of purchase and sales books
You need to keep books of sales and purchases for 4 liters. since the last entry. This period corresponds to that prescribed in paragraphs 8.p1 article 23 of the Tax Code of the Russian Federation. At the same time, the specified period corresponds to both paper and electronic books.
The procedure for storing documents in the enterprise
Registers and primary documentation can be stored both in paper and electronic format. The order of storage is determined by the Regulation approved by the Letter of the Ministry of Finance 105 of 07/29/1983. First of all, the storage space must meet certain requirements:
- Be inaccessible to a wide range of people;
- Have suitable parameters for the state of the ambient air;
- Possess a high degree of safety, fire protection.
The storage room must be specially prepared. An ideal option would be a fireproof metal safe or cabinet with a secure lock.
Mandatory appointment responsible person who is responsible for ensuring the safety and security of the entrusted archival documentation throughout the entire period of storage. After deadlines documents may be destroyed.
At the same time, a commission is assembled to evaluate the documentation for the expiration of their storage periods. Papers to be destroyed are transferred via deed of transfer to a specialized company engaged in the processing of this raw material. Destruction of documents with an expired storage period is subject to mandatory documentation.