Any organization or individual entrepreneur in the process of activity carries out many operations that are recorded by accounting documents. Starting from the very registration of a business, managers receive constituent documents. All business activity is a circulation of documents.
Consider - who, how and how much should store the documentation during the life of the organization and after its completion.
Storage of constituent documents of individual entrepreneurs and LLCs
These are the most important documents for organizations. Managers Germany WhatsApp Number List should keep them in a separate folder, in a safe in their office. Even if they are transferred for storage to the chief accountant or lawyer, the responsibility for their safety lies with the manager.
The constituent documents include the charter of the organization, certificate of state registration, certificate of tax registration, memorandum of association, and other documents.
As a rule, these documents often have to be presented to someone, for example, a bank, counterparties, so you should keep a log of their issuance. It reflects the inventory of documents, who and when took what, with confirmation by a personal signature.
If lost, these documents are easy to recover. If it is not possible to restore, then an equivalent one should be attached instead of the lost one. For example, a certificate of state registration has not been issued since 2017, and if it has been lost, then only a sheet for making an entry in the register can be obtained instead. It carries the same legal force as the certificate itself.
So how long are the constituent documents kept. The answer to this question is logical - always. They are not subject to disposal, they must be stored constantly, even after the closure of the organization or individual entrepreneur.More and more organizations are switching to electronic accounting. This applies primarily to reporting, since the state keeps the policy of transferring the submission of reports in electronic form. Also, now it is possible to receive constituent documents in electronic form. Many entrepreneurs do not have a Charter, but use a standard electronic charter. Settlement and exchange of invoices is also gaining momentum in the electronic environment.
The storage of electronic types of documents does not differ from the storage conditions of their paper counterparts. The retention periods are the same as for ordinary documents. However, it should be noted that, since the documents are electronic, then they must be stored in electronic form. There must be a digital signature, proving the authenticity of such a document.