The term storage of accounting documents (New updates 2024)

Property of business is a valuable asset which should be preserved and managed carefully. Accounting is one of the important tool to help businesses accomplish this. So, the term storage of accounting documents latest year 2024 is how long? Let's Accnet learn to ensure compliance with legal provisions, okay!

1. The term storage of accounting documents new updates

Storage time accounting vouchers specified at article 41 of Law, accounting 2015with the specific rules are as follows:

• Duration archive accounting documents must at least 5 years.

• The term storage of accounting documents a minimum of 10 years.
• Accounting documents need to be preserved permanently.

1.1. Storage time accounting vouchers minimum of 5 years

Based on the provisions of Article 12 of Decree 174/2016/ND-CP, the term storage of accounting documents should be preserved for a minimum of 5 years, including the documents and accounting documents not directly used to record windows, such as:

• Accounting documents such as receipts and expenditure and coupons import export warehouse.
• Accounting document used for management and administration.

For other cases, if there are specific rules about term storage of other businesses need to adhere strictly according to regulations.

1.2. The term storage of accounting documents a minimum of 10 years

Based on the provisions of Article 13 of the Decree 174/2016/ND-CP, storage time accounting vouchers will be stored for at least 10 years, with the following:

• The time of storage since the end of the accounting year: Accounting vouchers directly related to bookkeeping and Financial reporting; The lists, tables, general ledger detail, window, general accounting; BC month, quarter or year; BC settlement; BC self-test accounting; destruction of documents,... 
• The time of storage from when the transaction is completed: Documents accounting documents related to the operation, liquidation, sale of fixed assets; BC inventory results and evaluation assets. 
• The time stored is calculated from the completion browse complete report settlement of investment projects: Documents related to the unit Owner, including documents in the accounting year; BC settlement completion of the project.
• The time of storage after completion of the procedure: Documents related to the activity change of the charter capital or the owner of the business, such as dissolution, bankruptcy, ipo,... 
• The time stored is calculated from the report or results inspector from the competent authority: The accounting documents related to operation inspection and supervision of The state agency of competent jurisdiction. 
• Other materials not covered in the provisions of Article 12, Article 14 of Decree 174/2016/ND-CP: If there are specific rules about term storage of other businesses will have to comply with those regulations.

1.3. The term storage of accounting documents permanently

- In the field of accounting in the state, with respect to the units of accounting, the period of storage of accounting documents need to be stored permanently, including: 

• Report the total settlement of the state budget has been approved by the National assembly;
• Settlement reports the local budget is the COUNCIL granted approval; 
• Record, settlement reports complete project belongs to group A or project of national importance; 
• The accounting documents other used materials, bearing important implications on the economy, security and national defense. 

The decision on the permanent storage the term storage of accounting documents of the accounting documents will be paid by the legal representative of the unit of accounting, industry or local time given based on the determined properties using data and important sense of economic security and national defense.

- For business operations, accounting documents also need to be stored permanently, including: 

• The accounting documents are historical documents and important sense of economic security and national defense. 

Decide on the storage storage time accounting vouchers permanent of these documents will be borne by the head or the legal representative of the unit given, based on an assessment of the material and the long-term significance of information documents, to decide the specific and assigned to the accounting department/other parts stored in the form of originals or other form.

Khám phá thêm các bài viết liên quan đến quy định kế toán: Nguyên tắc quan trọng trong kế toán Quy tắc cơ bản trong kế toán Quy chuẩn lưu trữ tài liệu kế toán Accounting forms on a computer

2. The time of calculation term storage of accounting documents

Article 15 of the Decree 174/2016/ND-CP detailing on the time of calculation the term storage of accounting documents as follows:

1. The time of calculation term storage for accounting documents in accordance with Article 12 (paragraph 1, 2, 7), Article 13 and Article 14 of Decree 174/2016/ND-CP is determined from the date of the end of the accounting year.
2. Time calculate the duration of storage for the accounting documents in accordance with paragraph 3 of Article 13 of the Decree 174/2016/ND-CP is determined from the date of settlement reports complete project was approved.
3. Time calculator the term storage of accounting documents related to:

• Founded in units is calculated from the date of establishment.
• Split, merge, merger, transfer of ownership, type conversion from date of implementation of these measures.
• Dissolution, bankruptcy or termination of the operation, the end of the project from the date of completion of the relevant procedures.
• Record audit, inspection and examination by the competent authority from the date of the audit report or the conclusion of inspection, test.

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Compliance with term storage of accounting documents is a challenge for many businesses. With the large number of symptoms from arising through the years, tracking, classification, ensure vouchers are the right storage time limits prescribed by the law becomes complicated. If not managed closely, business risk when stock from the term is canceled mistaken or misplaced, causing serious problems in audits/reconciliations.

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Hope you have more basic knowledge about the storage of accounting documents and will comply with the term storage of accounting documents properly prescribed. If there is any other question, please you read, please leave a comment to Accnet support for you best!

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