What belongs to this category
Payment documents are one of the types of primary documentation confirming the fact of payment by the company for goods or services of counterparties, and include:
- cash receipt.
It is issued using a cash register, which is mandatory for all organizations accepting payments in cash and bank cards. All checks are transferred to the tax office through the fiscal data operator (FDO); - sales receipt (or delivery note).
This is a document confirming not only the payment of a certain amount, but also the purchase of a specific product or group of products; - payment order.
This document confirms the transfer of funds using certain details via Internet banking. A payment order may be related to payment for the services of a counterparty or relate to the payment of taxes; - payment request.
It is issued if one organization has any financial requirements in relation to another, for example, a supplier requires payment for some goods; - form of strict accountability.
This is an analogue of a cash receipt, used in the absence of a cash register.
How long are payment orders stored in the organization?
If there are various disagreements regarding the storage of bank statements at an enterprise, then there is only one opinion about the period for which payment orders should be stored. It is legally justified. All such documentation must be retained for at least five years. This is stated in the decree of the Ministry of Culture of the Russian Federation.
It is in the payment order that the client’s own initiative is reflected, who has decided how he can manage his funds. If bank statements are confirmations of debiting funds, then a payment order is the basis for carrying out these operations.
The letter from the Ministry of Finance of the Russian Federation states that the primary accounting documents are both payment orders and bank statements. This instruction is not a legal document, but may be the basis for presenting a position during inspections by regulatory authorities. So, when inspectors visit, the enterprise’s accounting department can refer to this instruction.
As for the storage of such documentation for banking institutions, there are no specifically specified storage periods. Despite the fact that in 2022, the Federal Archive Agency together with the Central Bank jointly developed an article of this order on storage lines for payment orders for credit institutions. But this resolution was rejected by the Ministry of Justice of the Russian Federation.
As practice shows, banking institutions store all the necessary documentation for more than five years. Very often, bank employees use an electronic version of these documents for this purpose. They refer to the general rule for enterprises. Therefore, an accountant can contact the bank if payment orders or bank statements are lost. Employees may be provided with a copy of these documents, which are stored in an archive or on electronic media.
How are storage periods regulated?
All primary accounting documentation must be stored for legally defined periods. They are regulated by two documents:
- Law “On Accounting” dated December 6, 2011 No. 402-FZ;
- an approved list of standard management documents indicating the duration of their storage.
The Federal Law provides for a general storage period for accounting documents, but does not contain division of papers into specific types and definition of exact periods. Whereas the list establishes different storage periods depending on the significance. According to the Federal Law “On Accounting”, the basis for determining the exact period is the list, so it is necessary to focus primarily on it. Not long ago, at the end of 2022, its new order was approved. The document has been simplified, and instead of more than 1,000 items, it contains less than 700.
Storage periods for bank documents
Regulatory legal support in the field of archival affairs: current state and development prospects (Kirillov A.A.)("Law and Economics", 2016, No. 3) In a number of cases, orders of the Ministry of Finance and regulations of the Bank of Russia allow one to abandon the paper form of documents, which , for example, applies to payment orders in the banking sector.
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Statistical reports on lending to the population and legal entities Constantly 75 Credit files of borrowers: loan applications, loan agreements, urgent obligations to repay the loan and pay interest on it, additional agreements, documents to verify the intended use of the loan, cards with sample signatures and seals, correspondence;
documents giving the right to receive a loan and confirming the solvency of legal entities (copies of charters, licenses, registration certificates, certificates of the composition of working capital, accounting reports and balance sheets with attachments, statistical reports) 5 years 76 Daily information on turnover on loan accounts of borrowers 5 years 77 Monthly information on balances on borrowers’ loan accounts 5 years 78 Statements of urgent and overdue loans 5 years 79 Logs of registration of loan agreements, incl.
Law No. 402-FZ establishes that primary accounting documents, accounting registers, accounting (financial) statements are subject to storage by an economic entity for periods established in accordance with the rules for organizing state archival affairs, but not less than five years after the reporting year.
At the same time, accounting policy documents, 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 the entity for at least 5 years after the year in which they were used to prepare accounting (financial) statements for the last time (Part 2 of Article 29 of Law No. 402-FZ). In accordance with Part 3 of Art.
In the event of disputes, disagreements, investigative and judicial cases, the accounting registers (general ledger, order journals, development tables, etc.) are retained until a final decision is made.
) 5 years Subject to completion of the audit (verification).
In the event of disputes, disagreements, investigative and judicial cases, primary documents and appendices to them that record the fact of a business transaction and are the basis for accounting records (cash, bank documents, counterfoils of bank check books, orders, time sheets, notices from banks and transfer requests, acts of acceptance, delivery, write-off of property and materials, receipts, receipts for them, invoices, invoices and advance reports, etc.).
consolidated annual Constantly annual Constantly quarterly 5 years In the absence of annual - constantly Other documentation for the conduct of production and economic activities: Synthetic, analytical, material accounting accounts 5 years Documents (plans, reports, minutes, acts, certificates, memos, correspondence)o conducting documentary audits of financial and economic activities, control and audit work, including checking the cash register, the correctness of tax collection, etc.
EPC contracts on financial liability 5 years after the dismissal of the financially responsible person documents (minutes of meetings of inventory commissions, statements) on the inventory of fixed assets, property, buildings and structures, inventory 5 years, subject to completion of the audit (inspection).
personal accounts of employees 75 years of EPK provisions on bonuses for employees 5 years of EPK. These documents are stored for five years after replacement with new documents (consolidated settlement (settlement and payment) statements (tabulagrams) for the issuance of wages, benefits, fees, financial assistance, etc.
Problems may also arise if inspectors request extracts as part of an audit. We talk about deadlines and how to prevent them from being violated.
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A selection of the most important documents upon request. Storage period for bank statements (regulatory acts, forms, articles, expert consultations and much more).
Regulatory acts: Storage period for bank statements Order of the Ministry of Culture of Russia dated August 25, 2010 N 558 (ed.
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>Storage periods for bank documents, payment orders, etc.
Home » Document storage periods
| Document type | Shelf life |
| Financing documents | |
| Documents (regulations, cards) on opening, closing, re-registration of settlement, current, correspondent, and relevant personal accounts | 5 years |
| Bank account agreements | 5 years after expiration of the contract |
| Credit agreements, loan agreements and other debt obligations; documents confirming the provision of a credit (loan) and the debtor’s fulfillment of his obligations | 5 years after full fulfillment of obligations |
| Accounting and reporting | |
| Accounting statements (balance sheets, profit and loss statements, reports on the intended use of funds, appendices to them, etc.): a) annual summary (consolidated); b) annual; c) quarterly; d) monthly | At least 10 years At least 10 years 5 years (in the absence of annual - at least 10 years) 1 year (in the absence of quarterly, annual - at least 10 years) |
| Accounting policy documents (working chart of accounts, forms of primary accounting documents, etc.) | 5 years |
| Accounting registers (general ledger, various order journals, account transaction journals, turnover sheets, inventory lists, etc.) | 5 years subject to inspection |
| Primary accounting documents and appendices to them, which recorded the fact of a business transaction and served as the basis for accounting entries | 5 years subject to inspection |
| Invoices | 4 years |
| Documents (certificates, acts, obligations, correspondence) on accounts receivable and payable | 5 years |
| Certificates of registration with tax authorities | At least 10 years |
| Documents (calculations, summaries, certificates, tables, information, correspondence) on accrued and transferred amounts of taxes to budgets of all levels, extra-budgetary funds, debts on them | 5 years |
| Documents (calculations, information, statements, decisions, lists, statements, correspondence) on tax exemption, provision of benefits, deferred payment or refusal of payment of taxes, excise duties and other duties | 5 years |
| Calculation statements for the deduction of insurance contributions to the social insurance fund: a) annual; b) quarterly | At least 10 years 5 years (in the absence of annual payments - at least 10 years, with an accrual total for the fourth quarter - constantly) |
| Tax returns for all types of taxes | 5 years |
| Customs declarations | 5 years subject to inspection |
| Declarations and calculations of advance payments for insurance contributions for compulsory pension insurance | 5 years (in the absence of personal accounts or payroll statements - 75 years) |
| Information on the income of individuals | 5 years (in the absence of personal accounts or payroll statements - 75 years) |
| Registers of information on the income of individuals | 75 years old |
| Books of accounting of income and expenses of organizations and individual entrepreneurs using the simplified tax system | At least 10 years |
| Documents (certificates, acts, obligations, correspondence) about shortages, embezzlement, theft | 5 years |
| Documents (acts, certificates, invoices) on the acceptance of work performed: a) under agreements, contracts, agreements for work related to the main activity; b) under employment contracts, work contracts c) under business, operational contracts, agreements | 5 years after the expiration of the agreement 5 years (in the absence of personal accounts - 75 years) 5 years after the expiration of the agreement |
| Personnel document flow | |
| Collective agreements | At least 10 years (sent for information - until the need has passed) |
| Time sheets (schedules), working time logs | 5 years (under difficult and dangerous working conditions - 75 years) |
| Bonus documents | 5 years |
| Staffing schedules and changes to them: a) at the place of development and/or approval; b) in other organizations | At least 10 years 3 years |
| Personal files: a) managers; b) workers | At least 10 years 75 years |
| Employment contracts (service contracts), employment agreements, work contracts that are not included in personal files | 75 years old |
| Personal cards of employees (including temporary ones) | 75 years old |
| Original personal documents (work books, diplomas, certificates, certificates) | On demand (unclaimed - 75 years) |
| Travel certificates | 5 years after returning from a business trip (for those sent to the Far North and equivalent areas - 75 years) |
| Documents (official assignments, reports, correspondence) on the secondment of workers | 5 years (for long-term foreign business trips - 10 years) |
| Documents (reports, acts, information) on the accounting of work books and inserts for them | 3 years |
| Vacation schedules | 1 year |
What threatens the organization if deadlines are not met?
Claims from regulatory authorities and, as a result, the imposition of an administrative penalty, as well as the inability to confirm that you are right in the event of a dispute with a counterparty. In addition, according to the “Regulations on Accounting Documents”, in the event of their loss, the manager is obliged to assemble a commission and investigate the reasons for the incident.
Important! If the reason for the loss of documents was force majeure (flood, fire, theft, etc.), it is necessary to record the fact of what happened and obtain a conclusion from the relevant services to confirm that the company’s management was not involved in the incident.
How have the storage periods for salary documents changed?
Innovations are defined in clause 4.2 of Order No. 236, among them:
- if there are personal accounts, pay slips, payslips and other documents on the issuance of wages and other payments are stored for 6 years (instead of 5 years);
- in the absence of personal accounts, documents on payments for which: the paperwork was completed before December 31, 2002 - are stored for 75 years;
- records were completed as of 01/01/2003 - stored for 50 years;
Read the article about the shelf life of the vacation schedule.
What information is reflected in the statement?
Visually, the statement resembles a table that reflects: the date of the transaction, the amount, the purpose of the transaction and the details of the parties. There is no approved form at the legislative level, so the forms of bank statements may differ from each other, but the content remains unchanged.
The current account statement must contain:
- information about the account holder: full name, passport details;
- number of the current account for which information is provided;
- name of the bank and its details;
- currency of each transaction;
- total number of transactions for a period (usually a month);
- sender's account;
- date and time for each operation;
- account balance;
- debit and credit information.
Legal entities may require an extended statement
. In addition to the information indicated, it reflects:
- transaction method: through a cash register, online banking or ATM;
- who is the counterparty: individual entrepreneur or LLC;
- the name of the product or service for which money was sent or credited;
- the amount of commission charged by the bank for the transaction.
The company's accountant checks the statement on the day of issue. Purpose of inspection
:
- identifying inaccuracies and errors;
- control over the movement of money in the account;
- creation of reference information;
- transfer of the extract to the archive for storage.
Period of storage by the bank of payment orders and bank statements
Question: We close the transaction passport under a loan agreement starting from a year ago. We received money every year. All documents on currency control were drawn up and submitted to the same bank.
The bank now requires a payment order to receive money. We store bank documents for 5 years, so they have already been destroyed.
The bank refers to the Federal Law, which must be kept until the transaction passport is closed.
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- Documentation: storage periods and transfer to the archive
- On storing payment orders in electronic form
- How long should you keep bank statements?
- Storage period for bank documents in 2022
- Retention period for bank statements
- Storage period for bank documents
- How long to keep bank statements
Documentation: storage periods and transfer to the archive
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Payment orders can be stored electronically. Other payment documents are stored in paper form along with bank statements. The storage period for bank documents is at least 4 years.
Recommendation: How to organize accounting of transactions on a current account. For more information about this, see Analytical accounting for account 51. Maintain separately for each current account. Such rules are established by the Instructions for the chart of accounts.
Reflect transactions on the current account in accounting based on bank statements and the settlement documents attached to them. Instructions for the Chart of Accounts.
A bank statement confirms the movement of funds in the current account. The bank and the organization establish the frequency of its issuance in the bank account agreement. As a rule, the bank issues statements for each business day. If the statement is printed on a computer, it does not contain stamps and seals of the bank, as well as signatures of responsible bank employees.
If the bank employees compiled the statement manually or on a typewriter, then such a document must contain the signature of the bank employee maintaining the account, as well as the bank’s stamp. Within ten days from the date of receipt of the statement, the organization must notify the bank in writing about the amounts erroneously credited or debited from the account.
If this is not done, the bank considers the account balance confirmed. This procedure is established in paragraph 2. If the statement is lost, the bank may issue a duplicate to the organization. To do this, submit an application to the bank to receive a duplicate bank statement. The form of such an application is not legally prescribed. As a rule, the bank establishes it in its internal bank rules.
If the application form for receiving a duplicate statement by the bank is not established, draw it up in any form.
To carry out transactions on a current account, the following types of settlement documents are provided: - payment order; — payment request; - collection order; — letter of credit; - check ; - payment order.
Settlement documents can be drawn up: - in paper form; - electronic. The fields reserved for entering the values of each of the details in settlement documents are indicated by numbers.
When filling out settlement documents on paper, the following are not allowed: - corrections; - blots, erasures; - use of correction fluid.
The organization must submit settlement documents in the quantity established by the bank, clause. The bank accepts settlement documents for execution, regardless of their amount, within ten days from the date of their issuance, clause.
To revoke a payment document, submit an application to the bank in any form. Such a document must contain the details necessary for withdrawal, in particular: - number and date of preparation of the settlement document; — the amount of the settlement document; — name of the payer or recipient of the claimant’s funds.
The application is signed by persons who have the right to sign bank settlement documents. In addition, it must be certified with the seal of the organization. This procedure is established in paragraph 2.
Store the statements and the settlement documents attached to them in chronological order and bind them. Documents compiled in electronic form can be transferred by the organization to the bank via communication channels, for example, via the Internet or otherwise on magnetic or optical media.
This conclusion can be made in paragraph 1. The procedure for accepting, processing, protecting and confirming electronic payment documents is established in the bank account agreement, paragraph.
Store statements and settlement documents in special rooms or locked cabinets under the responsibility of persons authorized by the chief accountant p.
Therefore, store check forms and check books in safes, metal cabinets or special rooms to ensure their safety.
Bank statements, payment documents, used check stubs and check books must be stored for at least five years. Topic: Accounting. Forms for drawing up documents Payment documents can be drawn up: - in paper form; - electronic.
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The organization must keep bank documents for five years. Let's take a closer look at what documents are called banking documents. In any organization, during the course of economic activity, a fairly large number of banking documents accumulate, namely:
Payment orders can be stored electronically. Other payment documents are stored in paper form along with bank statements. The storage period for bank documents is at least 4 years. Recommendation: How to organize accounting of transactions on a current account. For more information about this, see Analytical accounting for account 51. Maintain separately for each current account.
On storing payment orders in electronic form
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How long should you keep bank statements?
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Settlement payment documents are payment orders, collection orders, payment requests, payment orders, bank orders. Payers and recipients of funds are, in particular, individual entrepreneurs.
A payment order can be drawn up, accepted for execution and executed both on paper and in electronic form.
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Every accountant and individual entrepreneur is required to know the storage period for bank statements at the enterprise.
Pages: 1 2 Next Messages: 17 Points: 8 Registration: Likes 0. Hello and thank you for paying attention to my topic. A week ago I had a dispute with our accountants regarding the storage of bank statements and payment orders.
The fact is that our accountant is of the old school and is used to printing out a bank statement for the previous day and payment orders for it every day - and filing it in a special folder.
I, as the person who printed all this out to her, wondered what, exactly, all this action was for. To which I received an answer that this would be required in the event of a tax audit.
That the tax office, they say, may request these documents for the previous year and will fine you if we do not provide them. When I asked why this could not be requested from our bank, I was told that the bank would not provide documents within such a period.
Storage period for bank documents in 2022
Arbitration Procedural Code. Criminal Executive Code. Code of Criminal Procedure. Login for clients.
A selection of the most important documents upon request. Storage period for payment orders, regulations, forms, articles, expert consultations and much more. Order of the Ministry of Culture of Russia from However, from the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods.
The storage periods for accounting and tax records are prescribed by law. After these deadlines, documents are usually destroyed. But are such actions always justified? In what cases may there be a need to store documentation outside of the general deadlines? And is it possible to store documents electronically? We will answer these questions in the article.
In the activities of any company, document flow plays an important role. Financial and tax risks, timeliness of settlements with counterparties and compliance with the requirements of regulatory authorities largely depend on its effective organization. One of the important components of document flow in an organization is ensuring the safety of documents.
The obligation to store documents created in the course of the company’s business activities for the storage periods established by law follows from the provisions of Art.
The storage periods for archival documents by organizations are established, among other things, by federal laws regulating specific areas of legislation, and by lists of documents approved by the Ministry of Culture of Russia, Part.
– Storage periods for accounting and tax accounting documents. Accounting records have been made (cash documents and books, bank documents, Payment made through the bank. We will determine the storage periods for documents. Payment order and delivery note in the form.
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How long to keep bank statements
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