As of February 18, 2021, the lifespan of most standard company documents has changed. Some of the changes extend the storage period for tax, personnel and other company documents, while some shorten them. All companies are required to comply with the new terms, regardless of their legal form or form of ownership. For violations of the document retention period, the company faces serious fines, as well as additional taxes.
Order of the Federal Archive of the Russian Federation dated December 20, 2019 No. 236 “On approval of the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating their storage periods” approved a new list with storage periods for documents (hereinafter referred to as - List).
Storage period for PFR and FSS reports
Pension Fund
Pension Fund bodies store documents containing personalized accounting information. These forms contain information about persons insured in the compulsory pension insurance system. Their shelf life is determined by the format:
- paper - at least 6 years;
- electronic - at least 7 years.
Each electronic document must be confirmed by an electronic signature (ES), which gives it legal force. How long to store these reports is enshrined in clause 4 of Art. 8 27-FZ.
FSS
The FSS bodies store all the necessary documents with the help of which they calculate and pay insurance premiums. In accordance with Art. 23 of the Tax Code of the Russian Federation, storage is carried out for 6 years.
The exceptions are:
- Calculations on compulsory pension insurance are stored for 75 years if submitted before 2003; 50 years if presented after 2003;
- Electronic documents on contributions to the Social Insurance Fund are stored for 60 months after receipt by the department.
Structure of the company's business portfolio
The list of cases of Virage LLC was formed based on the organizational structure of the company. The following departments took part in the document flow process:
- organizational issues division (office);
- personnel department;
- Department of Labor and Wages;
- Department of Economic Planning, Statistics and Finance;
- accounting and reporting department;
- Department of Tax Accounting and Declaration;
- labor protection department;
- production and technical department (PTO);
- other divisions.
Before putting storage periods next to those indicated in the nomenclature, Maria studied in detail the structure of the company and understood the functional purpose of each structural unit. Then she began to thoroughly understand the List approved by Order No. 236. Maria reflected information about the storage periods of certain documents in column 4 of the nomenclature. She started with the office and especially carefully studied the document flow of the department in which she was currently working.
Storage period for primary documents
Primary documents are necessary for reporting to the Federal Tax Service or during legal proceedings. They contain information about the actual expenses of the company. The Federal Tax Service may request primary documents during an inspection of a company or its counterparties. The data is entered into accounting registers and stored for five years.
The creation and storage of primary accounting documents in electronic form is permitted by clause 5 of Art. 9 402-FZ.
Retention period for tax documents
For convenience, we have collected all the regulations governing the storage of tax reports and the storage periods for documents in one table.
| Document type | Shelf life | Regulatory normative act |
| Invoice | 5 years | Page 317 list, approved. by order of Rosarkhiv dated December 20, 2019 No. 236 |
| Document on calculation and payment of insurance premium | 6 years | subp. 8 clause 1 art. 23, sub. 5 paragraph 3 art. 24 Tax Code of the Russian Federation |
| Purchase book and additional sheets | 4 years from last entry date | Paragraph 4 paragraph 24 adj. 4 to PP dated December 26, 2011 No. 1137 |
| Sales book and additional sheets | 4 years from last entry date | Paragraph 4 paragraph 22 adj. 5 to PP dated December 26, 2011 No. 1137 |
| Invoice journal | 4 years from last entry date | P. 12 adj. 3 to PP dated December 26, 2011 No. 1137 |
| Certified copy of the invoice for the principal, principal, investor | 4 years | P. 11 adj. 1 to PP dated December 26, 2011 No. 1137 |
| Customs declaration, its certified copy, payment document for payment of VAT upon import | 4 years | P. 11 adj. 1 to PP dated December 26, 2011 No. 1137 |
| Application for import of goods and payment of indirect tax, its certified copy, payment and settlement document for payment of VAT upon import from the territory of the EAEU | 4 years | P. 11 adj. 1 to PP dated December 26, 2011 No. 1137 |
| A completed strict reporting form and a copy thereof for the purchase of services for the rental of residential premises and services for the transportation of employees during a business trip | 4 years | P. 11 adj. 1 to PP dated December 26, 2011 No. 1137 |
| A document for the transfer of property, intangible assets, property rights, their notarized copies with the amounts of restored VAT under clause 3 of Art. 170 Tax Code of the Russian Federation | 4 years | P. 11 adj. 1 to PP dated December 26, 2011 No. 1137 |
| The primary document for reducing the cost of purchased goods, work, services, property rights for the purpose of recovering VAT under clause. 4 p. 3 art. 170 Tax Code of the Russian Federation | 4 years | P. 11 adj. 1 to PP dated December 26, 2011 No. 1137 |
| A summary document of transactions for a calendar month, which is subject to registration in the sales book | 4 years | P. 11 adj. 1 to PP dated December 26, 2011 No. 1137 |
| Tax register | 5 years after debt removal. Tax registers for personal income tax without a personal account or payroll statement: 75 years - if the document was issued before 2003, 50 years - if issued since 2003. | Page 303, 311 list, approved. by order of Rosarkhiv dated December 20, 2019 No. 236 |
Document:
| 5 years | Page 304 lists, approved. by order of Rosarkhiv dated December 20, 2019 No. 236 |
| Organization declarations for all types of taxes | 5 years. Tax returns of individual entrepreneurs up to 2002 inclusive - 75 years | Page 310 list, approved. by order of Rosarkhiv dated December 20, 2019 No. 236 |
| Information about the income of individuals | 5 years. If there is no personal account: - 50 years, if the document was issued since 2003 - 75 years, if issued before 2003 | Page 312 list, approved. by order of Rosarkhiv dated December 20, 2019 No. 236 |
| Register of information on the income of individuals submitted by a tax agent | 5 years | Page 313 list, approved. by order of Rosarkhiv dated December 20, 2019 No. 236 |
| Book of accounting of income and expenses according to the simplified tax system of an organization or individual entrepreneur | 5 years | Page 318 list, approved. by order of Rosarkhiv dated December 20, 2019 No. 236 |
| Document on tax incentives for regional investment projects | 6 years | Clause 3 art. 89.2 Tax Code of the Russian Federation |
We determine the storage periods for HR department documentation
HR documentation is distinguished by one nuance: many files are subject to storage for 50/75 years. Such a long storage period is provided for documents related to personal information about company employees.
Find out in ConsultantPlus which personnel documents inspectors will definitely check during an inspection. If you do not have access to the system, get a trial demo access and proceed to the HR Guide. It's free.
Maria also filled out the personnel nomenclature with retention periods, which are presented in the table (abbreviated):
| Case index | Case title | Number of storage units | Shelf life and article numbers according to the list | Note |
| 1 | 2 | 3 | 4 | 5 |
| 02. Personnel | ||||
| 02-01 | Staffing table | Constantly Art. 40 | ||
| 02-02 | Personal files of employees | 50 years - if the documents were completed after 01/01/2003; 75 years - if documents were completed before 01/01/2003. Art. 445 | ||
| 02-05 | Vacation schedules | 3 years Art. 453 | ||
| 02-06 | Lists of persons subject to military registration | 5 years Art. 457 | ||
| 02-07 | Lists of retired employees | 5 years Art. 462 "w" | ||
| 02-08 | Documents (memos, reports, certificates, characteristics) on bringing to justice violators of labor discipline | 3 years Art. 434 "d" | ||
| 02-09 | Journal of registration of employment contracts | 50 years - if the documents were completed after 01/01/2003; 75 years - if documents were completed before 01/01/2003. Art. 463 "b" | ||
| — | — | — | — | — |
| Reserve | ||||
| Reserve | ||||
Maria studied individual documents from the nomenclature in particular detail. She was interested in questions related to what regulatory requirements they should meet and how they should be filled out correctly.
Maria found answers to her questions on our website.
For example:
- You can learn about the type and content of the staffing table from the material “Unified Form No. T-3 - Staffing Schedule (form)” ;
- the timing of approval of the vacation schedule and punishment for its absence is discussed in the article “Unified Form No. T-7 - Vacation Schedule” .
Storage period for accounting documents
The list of Rosarkhiv Order No. 236 dated December 20, 2019 allows you to find out how long standard management archival documents are stored.
Documents containing information about the company are stored for at least 5 years. The procedure is regulated by clause 2 of Art. 29 402-FZ. These include:
- accounting policies;
- standards;
- Accounting;
- means for reproducing electronic documents and verifying the authenticity of electronic signatures.
Subp. 8 clause 1 art. 23 of the Tax Code of the Russian Federation obliges organizations and individual entrepreneurs to store document data for 5 years:
- for calculating and paying taxes;
- accounting and tax accounting;
- confirming receipt of income and expenses.
Subp. 6 clause 3.4 art. 23 of the Tax Code of the Russian Federation obliges to keep reports for 6 years, which are necessary for the calculation and payment of insurance premiums.
Tax agents store documents for calculations, withholdings and transfers of taxes for 5 years, in accordance with subparagraph. 5 paragraph 3 art. 24 Tax Code of the Russian Federation.
Joint-stock companies retain documents in accordance with the resolution of the Federal Commission for the Securities Market of the Russian Federation dated July 16, 2003 N 03-33/ps. Full information is available at the link.
According to Art. 12 14-FZ, LLCs store documents within the period established by the internal regulatory legal act of the company.
How to switch to a new nomenclature: step-by-step instructions
To organize the current paperwork process and the subsequent transfer of documents for storage, you need a nomenclature of cases. This is a systematized list of the titles of cases entered into office work during the year, indicating the periods of their storage. Such a list is necessary for the correct formation of documents, organization of their recording and safety, as well as quick search.
We must strive to ensure that the nomenclature of cases reflects all the functions and areas of work of the organization or individual entrepreneur. Otherwise, during the paperwork process, documents will inevitably appear that are not included in the nomenclature, which can lead to a violation of the storage order and even loss of documents.
Based on the form of case nomenclature approved by Order of the Ministry of Culture dated March 31, 2015 No. 526, we can recommend the following procedure for transition to the new nomenclature. First, you need to enter the numbering of the organization's structural divisions. These numbers will be required to create a case index, since it includes the serial number of the case, as well as the number of the structural unit.
REFERENCE
With a multi-level internal structure of an organization, you can enter complex indices consisting of groups of numbers separated from each other by a hyphen.
For example, separate numbers can be assigned to departments, divisions within a department, and work groups within a department. The second step when transitioning to a new nomenclature is to develop rules for forming case headings. In this case, one must proceed from the fact that the title in a clear but generalized form should reflect the main content and composition of the case documentation. Therefore, you cannot simply indicate “documents” or “correspondence”. It is necessary to specify “hiring documents” or “correspondence with the Federal Tax Service”.
ATTENTION
You cannot use non-specific wording in the title of the case: “Miscellaneous”, “General correspondence”, “Incoming documents”, etc.
The third stage involves the distribution of all cases by storage period, and the introduction of an appropriate paperwork procedure, in which documents are immediately generated by case, based on the storage period. If, when creating documentation, it is difficult to accurately distribute according to storage periods, then a binary system is introduced: initially, all documents relate to cases of either permanent or temporary storage. And the division of temporary storage cases into specific periods is carried out at the next stage by specialists responsible for managing affairs in the organization.
IMPORTANT
Is it necessary to include electronic documents in the nomenclature?
Clause 96 GOST R 7.0.8-2013 “SIBID. Record keeping and archiving. Terms and definitions" defines an electronic file as an electronic document or a set of electronic documents and metadata for them, formed in accordance with the nomenclature of files. Therefore, electronic files are included in the nomenclature common to paper files. When adding electronic documents to the general nomenclature, you must be guided by the same rules that apply to “paper” documentation. Connect to the Diadoc system for electronic document management with counterparties
Storage period for statistical reporting
In 2021, legal entities and individual entrepreneurs provide primary statistics on the organization in the form of an electronic document certified by an enhanced document.
Types of statistical reporting and storage periods
| Document type | Shelf life | Notes |
| Organization's report on the implementation of long-term, targeted and current programs, plans and annual plans; report analysis: |
| |
| constantly | |
| constantly | |
| 5 years (1) | |
| 5 years (1) | |
| 1 year (2) | |
| Report of branches, representative offices, subsidiaries: |
| |
| constantly | |
| constantly | |
| 5 years (1) | |
| 1 year (2) | |
| Report of the head of the organization on the activities of the federal state unitary enterprise and the representative of the interests of the Russian Federation in the management bodies of the JSC, submitted to the federal executive authorities, state unitary enterprises of the constituent entities of the Russian Federation, municipalities | constantly | |
| Statistical report, statistical information and tables on all main areas and forms of activity of the organization and documents for them: |
| |
| constantly | |
| constantly | |
| 5 years (1) | |
| 5 years (1) | |
| 1 year (2) | |
| constantly | |
| Report, analytical table and certificate, statistical bulletin on the results of the organization’s activities | constantly | |
| Statistical report and table on all auxiliary areas and activities of the organization and documents for it: | ||
| 5 years | |
| 5 years | |
| 5 years | |
| 3 years | |
| 1 year | |
| 1 year | |
| Document on the implementation of target programs | 5 years EPC | |
| Report on the implementation of state or municipal orders for the supply of goods, performance of work, provision of services: | ||
| constantly | |
| 5 years | |
| constantly | |
| Document on the preparation of a summary statistical report and information | 5 years | |
| Operational statistical report, information, summaries on the implementation of plans of the organization and its structural divisions | Until the need passes | |
| Annual report on the work of a structural unit of the organization | 5 years (1) |
|
| Individual employee report | 1 year | |
| Logbook of transmitted statistical data | 5 years | |
| Auxiliary book on operational and statistical accounting and reporting | 1 year | |
| Correspondence regarding the preparation, presentation and verification of statistical reporting | 5 years | |
| Statistical reporting form: | ||
| constantly | |
| Before replacing with new ones |
Office documents: how long will they have to be stored?
The nomenclature of the office contained a list of a wide variety of files, the storage periods of which were strikingly different from each other. For example, a retention period of only 1 year applies to internal labor regulations (after replacement with new ones), and the collective agreement is required to be kept permanently.
The nomenclature of the office affairs was as follows (abbreviated):
| Case index | Case title | Number of storage units | Shelf life and article numbers according to the list | Note |
| 1 | 2 | 3 | 4 | 5 |
| 01. Office | ||||
| 01-01 | Charter of Virage LLC | Constantly Art. 28 | ||
| 01-02 | Collective agreement of Virage LLC | Constantly Art. 386 | Sent for information - until the need has passed | |
| 01-03 | Internal labor regulations of Virage LLC | 1 year Art. 381 | After replacing with new ones | |
| 01-04 | Orders of the director of Virage LLC on core activities | Constantly Art. 19 | ||
| 01-05 | Orders of the director of Virage LLC on administrative and economic activities | 5 years Art. 19 | ||
| 01-06 | Minutes of meetings with the manager | Constantly Art. 18 "e" | Minutes of operational meetings - 5 years | |
| 01-07 | Nomenclature of cases | Constantly Art. 157 | Structural divisions - 3 years | |
| — | — | — | — | — |
| Reserve | ||||
| Reserve | ||||
While filling out column 4 of the nomenclature, Maria drew attention to the last 2 lines in column 2 “Case title”. As it turned out, it is customary to leave several reserve lines in the nomenclature of any division of the company in case headings of cases appear that were not previously provided for in the nomenclature. Retention periods in these lines will be entered only after the reserve lines are filled with the names of cases - while Maria left them empty.
After entering the storage periods for documents reflected in the office nomenclature, Maria began documenting the personnel department.
