The period of storage of documents by private sector enterprises (contracts, acts, invoices, etc.)

Private sector enterprises often face the question of how long primary documents (contracts, acts, invoices, invoices, etc.) should be kept. Let's examine this question from different angles. And firstly, you need to understand that all these documents are primary.

So, the primary document is a document containing information about a business transaction (Article 1 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”).

The issue of storage of primary documents is regulated, in particular, by the Regulation on documentary support of records in accounting, approved by the Order of the Ministry of Finance of Ukraine dated May 24, 1995 No. 88, in clauses 6.1, 6.2 of which it is indicated that primary documents and accounting registers that have been processed, accounting and other reporting are subject to mandatory transfer to the archive. Primary documents and accounting registers that have been processed, accounting and other reporting before being transferred to the archive of an enterprise, institution should be stored in the accounting service in special rooms or closed cabinets under the responsibility of persons authorized by the chief accountant.

The period of storage of primary documents, accounting registers, accounting and other reports in the archive of the enterprise is determined in accordance with the regulatory legal act on the determination of the periods of storage of documents, approved by the central executive body, which ensures the formation of state policy in the field of archiving and office work (clause 6. 6 Regulation on documentary support of accounting entries, approved by the Order of the Ministry of Finance of Ukraine dated May 24, 1995 No. 88).

The regulatory legal act intended for use by all organizations in determining the terms of storage of documents, their selection for permanent and long-term (more than 10 years) storage (hereinafter referred to as archival storage) or for destruction is the List of standard documents created during the activities of state bodies and local authorities, other institutions, enterprises and organizations, indicating the terms of storage of documents, approved by order of the Ministry of Justice of Ukraine dated 12.04.2012 No. 578/5 and registered with the Ministry of Justice of Ukraine on April 17, 2012 under No. 571/208. This list can also be used by individuals - entrepreneurs.

Thus, the retention period is set in the List. For example, business contracts must be kept for 3 years after the expiration of the contract/agreement, and also subject to the completion of an audit by state tax authorities on compliance with tax laws, in the event of disputes, criminal cases, opening court proceedings, they are saved for a final decision .

At the same time, the retention periods for documents defined in this list are minimal and cannot be reduced. The terms of storage of typical documents on electronic media correspond to the terms of storage of similar documents on paper (clauses 1.7, 1.8 of the List).

The storage of primary documents and accounting registers that have been processed and were the basis for reporting, as well as accounting and other reporting, their execution and transfer to the archive is provided by the chief accountant of the enterprise, institution or the person who maintains the accounting of the enterprise (clause 6.7 of the Regulation on documentary securing entries in accounting, approved by the Order of the Ministry of Finance of Ukraine dated May 24, 1995 No. 88).

The calculation of the terms of storage of documents is made from January 1 of the year following the year of completion of their office work. For example, the calculation of the storage period for cases completed by office work in 2011 begins on January 1, 2012 (clause 2.10 of the List).

Rules for the organization of office work and archival storage of documents in state bodies, local governments, enterprises, institutions and organizations, approved orders of the Ministry of Justice of Ukraine dated 18.06.2015 No. 1000/5 and registered with the Ministry of Justice of Ukraine on June 22, 2015 under No. 736 /27181, establish uniform requirements for the creation of management documents and work with official documents, as well as the procedure for their archival storage in state bodies, local governments, enterprises, institutions and organizations, regardless of ownership.

At the same time, according to article 44.3 of the Tax Code of Ukraine, taxpayers are obliged to ensure the storage of documents specified in paragraph 44.1 of this article, as well as documents related to the implementation of the requirements of the law, the control over compliance with which is entrusted to the regulatory authorities, within the time limits specified by law, but at least 1095 days (2555 days - for documents and information required for tax control over transfer pricing in accordance with Articles 39 and 39-2 of this Code) from the date of submission of tax reporting, for which the said documents are used, and in case of reporting non-submission - from the deadline provided for by this Code for the submission of such reports, and documents related to the fulfillment of the requirements of other legislation, control over compliance with which is entrusted to the regulatory authorities - at least 1095 days from the date of the relevant business transaction (d for the relevant permits - at least 1095 days from the date of expiration of their validity).

In case of liquidation of a taxpayer, the documents specified in clause 44.1 of this article for the period of the taxpayer’s activity of at least 1095 days (2555 days for documents and information necessary for tax control over transfer pricing in accordance with articles 39 and 39-2) preceding the date liquidation of the taxpayer, in accordance with the procedure established by law, are transferred to the archive.

Therefore, despite the existence of a specialized legal act on the storage of documents (List), which establishes 3 years for the storage of agreements after the expiration of such an agreement, the Tax Code of Ukraine provides for a slightly different period for storing documents (1095 days from the date of submission of tax returns or 2555 days for documents and information required for tax control over transfer pricing).

At the same time, a concept very close to the storage period of primary documents is the limitation period. After all, this is exactly the period within which a person can apply to the court with a demand to protect his civil right or interest (Article 256 of the Civil Code of Ukraine).

The general limitation period is set to three years (Article 257 of the Civil Code of Ukraine).

For certain types of claims, the law may establish a special limitation period: reduced or longer in comparison with the general limitation period (part 1 of article 258 of the Civil Code of Ukraine).

So, for example, in accordance with Part 2 of Art. 258 of the Civil Code of Ukraine, the limitation period of one year applies, in particular, to claims for the recovery of a penalty (fine, penalty fee); due to defects in the sold goods (Article 681 of this Code); on termination of the gift agreement (Article 728 of this Code); in connection with the carriage of cargo, mail (Article 925 of this Code), etc.

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