{"id":11034,"date":"2023-06-26T11:19:01","date_gmt":"2023-06-26T08:19:01","guid":{"rendered":"https:\/\/cabot-tp.ro\/?p=11034"},"modified":"2023-07-12T15:35:49","modified_gmt":"2023-07-12T12:35:49","slug":"not-all-financial-accounting-documents-must-be-archived-for-five-years-what-exceptions-does-the-law-provide-for","status":"publish","type":"post","link":"https:\/\/cabot-tp.ro\/en\/not-all-financial-accounting-documents-must-be-archived-for-five-years-what-exceptions-does-the-law-provide-for\/","title":{"rendered":"Not all financial-accounting documents must be archived for five years. What exceptions does the law provide for?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][vc_custom_heading icon_size=&#8221;16&#8243; source=&#8221;post_title&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;no_stripe&#8221; subtitle=&#8221;26th of June 2023&#8243;][vc_column_text]\t\t<div class=\"wpulike wpulike-heart \" ><div class=\"wp_ulike_general_class wp_ulike_is_restricted\"><button type=\"button\"\n\t\t\t\t\taria-label=\"Like Button\"\n\t\t\t\t\tdata-ulike-id=\"11034\"\n\t\t\t\t\tdata-ulike-nonce=\"71a34b1564\"\n\t\t\t\t\tdata-ulike-type=\"post\"\n\t\t\t\t\tdata-ulike-template=\"wpulike-heart\"\n\t\t\t\t\tdata-ulike-display-likers=\"\"\n\t\t\t\t\tdata-ulike-likers-style=\"popover\"\n\t\t\t\t\tclass=\"wp_ulike_btn wp_ulike_put_image wp_post_btn_11034\"><\/button><span class=\"count-box wp_ulike_counter_up\" data-ulike-counter-value=\"+1\"><\/span>\t\t\t<\/div><\/div>\n\t[\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text css=&#8221;.vc_custom_1687780059819{margin-bottom: 20px !important;}&#8221;]Ministerul de Finan\u021be a actualizat cadrul legislativ care reglementeaz\u0103 modul de utilizare a documentelor financiar-contabile. De\u0219i noile prevederi implementeaz\u0103 \u00een legisla\u021bia specific\u0103 noul termen de arhivare de cinci ani, aplicabil aproape tuturor registrelor contabile obligatorii \u0219i documentelor justificative care stau la baza \u00eenregistr\u0103rilor \u00een contabilitate, noile norme mai prev\u0103d \u0219i o excep\u021bie, stabilind o serie de documente pentru care noul termen unic de arhivare nu se aplic\u0103.<\/p>\n<p>Vorbim despre Ordinul MFP nr. 1447\/2023, aplicabil de la finalul lunii mai, prin care autorit\u0103\u021bile au uniformizat \u0219i la nivelul legisla\u021biei secundare durata de p\u0103strare a documentelor contabile, prelu\u00e2nd noul termen unic de arhivare de cinci ani.<\/p>\n<p>V\u0103 reamintim c\u0103 acest termen unic a fost reglementat prin Legea nr. 36\/2023, care a modificat Legea contabilit\u0103\u021bii, actul normativ stabilind c\u0103 registrele de contabilitate obligatorii \u0219i documentele justificative care stau la baza \u00eenregistr\u0103rilor \u00een contabilitatea financiar\u0103 se p\u0103streaz\u0103 \u00een arhiv\u0103 timp de cinci ani, inclusiv statele de salarii.<\/p>\n<p>De\u0219i noul ordin al Ministerului de Finan\u021be actualizeaz\u0103 durata de p\u0103strare a documentelor contabile, <strong>el mai con\u021bine \u0219i o excep\u021bie de la aceast\u0103 regul\u0103<\/strong>.<br \/>\nAstfel, actul normativ precizeaz\u0103 c\u0103\u00a0<strong>prevederea nu se aplic\u0103 \u0219i documentelor financiar-contabile care justific\u0103 provenien\u021ba unor bunuri cu durat\u0103 de via\u021b\u0103 mai mare de cinci ani<\/strong>.<br \/>\nDocumentele de acest tip trebuie arhivate obligatoriu \u00een continuare\u00a0<strong>pe toat\u0103 durata de via\u021b\u0103 util\u0103 a respectivelor bunuri<\/strong>. Practic, aici poate fi vorba despre facturi, avize de \u00eenso\u021bire a m\u0103rfii, documente vamale sau orice alte documente justificative care atest\u0103 provenien\u021ba acelor bunuri.<br \/>\nOrdinul Ministerului de Finan\u021be mai clarific\u0103 \u00eenc\u0103 un aspect important, nereglementat foarte precis p\u00e2n\u0103 acum ce \u021bine de procedura de reconstituire a documentelor financiar-contabile.<\/p>\n<p>Noile norme prev\u0103d c\u0103 <strong>reconstituirea este obligatorie numai pentru actele pierdute, sustrase sau distruse, care se afl\u0103 \u00een termenul de arhivare de cinci ani<\/strong>.<br \/>\n\u00cenainte de apari\u021bia acestei preciz\u0103ri exprese, legisla\u021bia documentelor justificative era destul de vag\u0103 \u0219i nu men\u021biona o durat\u0103 punctual\u0103 pentru documentele pierdute, sustrase sau distruse care ar fi trebuit reconstituite, astfel c\u0103 firmele se aflau \u00een situa\u021bia de a trebui s\u0103 refac\u0103 documente mai vechi, chiar \u0219i pentru cazul \u00een care pentru respectivele documente expirase perioada de arhivare.<\/p>\n<p>Noua precizare este binevenit\u0103 pentru c\u0103 permite companiilor s\u0103 nu mai refac\u0103 documentele contabile atunci c\u00e2nd ele nu mai sunt \u00een perioada obligatorie de p\u0103strare de cinci ani, mai ales \u00een condi\u021biile \u00een care procedura de reconstituire este una anevoioas\u0103 \u0219i birocratic\u0103, iar nerefacerea la timp a documentelor constituite contraven\u021bie care poate fi amendat\u0103 cu p\u00e2n\u0103 la 4.000 de lei.<\/p>\n<p>Conform normelor contabile \u00een vigoare, orice document pierdut, sustras sau distrus trebuie reconstituit \u00een 30 de zile de la constatarea dispari\u021biei sale, iar procedura presupune \u00eentocmirea de procese-verbale care s\u0103 constate lipsa documentelor, iar dac\u0103 lipsa este datorat\u0103 unei infrac\u021biuni, e necesar\u0103 inclusiv anun\u021barea organelor de urm\u0103rire penal\u0103.<\/p>\n<p>Reconstituirea documentelor se face pe baza unui dosar de reconstituire, \u00eentocmit separat pentru fiecare caz, care trebuie s\u0103 con\u021bin\u0103 toate lucr\u0103rile efectuate \u00een leg\u0103tur\u0103 cu constatarea \u0219i reconstituirea documentelor disp\u0103rute, \u0219i anume:<\/p>\n<p style=\"padding-left: 40px;\">\u2022 sesizarea scris\u0103 a persoanei care a constatat dispari\u021bia acestora;<br \/>\n\u2022 procesul-verbal de constatare a pierderii, sustragerii sau distrugerii;<br \/>\n\u2022 dovada sesiz\u0103rii organelor de urm\u0103rire penal\u0103 sau dovada sanc\u021bion\u0103rii disciplinare a persoanei vinovate, dup\u0103 caz;<br \/>\n\u2022 dispozi\u021bia scris\u0103 a conduc\u0103torului entit\u0103\u021bii pentru reconstituirea documentelor;<br \/>\n\u2022 o copie a documentelor reconstituite.<\/p>\n<p>\u00cen luna martie, <a href=\"https:\/\/cabot-tp.ro\/en\/membri\/cristina-saulescu\/\">Cristina S\u0103ulescu<\/a>, Partener, Cabot Transfer Pricing, scria un articol pe tema termenelor de arhivare reduse pentru documentele contabile, \u00een care vorbea despre modific\u0103rile aduse la Legea contabilit\u0103\u021bii.<\/p>\n<p>&nbsp;<\/p>\n<p>Articol publicat \u00een <a href=\"https:\/\/business-mark.ro\/opinie-cabot-transfer-pricing-nu-toate-documentele-financiar-contabile-trebuie-arhivate-cinci-ani-ce-exceptii-prevede-legislatia\/\" target=\"_blank\" rel=\"noopener\"><em>Business-Mark.ro<\/em><\/a>[\/vc_column_text][stm_spacing lg_spacing=&#8221;40&#8243; md_spacing=&#8221;40&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][stm_info_box style=&#8221;style_5&#8243; css=&#8221;.vc_custom_1689151699339{padding-bottom: 90px !important;}&#8221;]<a href=\"https:\/\/cabot-tp.ro\/en\/membri\/cristina-saulescu\/\"><img decoding=\"async\" class=\"alignleft wp-image-9282 size-thumbnail\" src=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" srcset=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-150x150.jpg 150w, https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-50x50.jpg 50w, https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-320x320.jpg 320w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/p>\n<h4><a href=\"https:\/\/cabot-tp.ro\/en\/membri\/cristina-saulescu\/\">Cristina S\u0103ulescu<\/a><\/h4>\n<p>Tax &amp; Transfer Pricing Partner[\/stm_info_box][stm_post_tags][stm_spacing lg_spacing=&#8221;80&#8243; md_spacing=&#8221;80&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_sidebar sidebar=&#8221;1469&#8243;][\/vc_column][\/vc_row][vc_row content_placement=&#8221;top&#8221; css=&#8221;.vc_custom_1689151754107{padding-top: 60px !important;padding-bottom: 30px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1485424286916{margin-bottom: 30px !important;}&#8221; offset=&#8221;vc_col-lg-4&#8243;][stm_contacts_widget style=&#8221;style_4&#8243; email=&#8221;office@cabot-tp.ro&#8221; title=&#8221;Contact&#8221; address=&#8221;47 Aviatorilor Blv.,<br \/>\nDistrict 1, Bucharest 011853&#8243; phone=&#8221;+40 727 713 486&#8243; facebook=&#8221;https:\/\/www.facebook.com\/Cabot-Transfer-Pricing-SRL-328462360511294&#8243; linkedin=&#8221;https:\/\/www.linkedin.com\/company\/cabot-transfer-pricing&#8221;][\/vc_column][vc_column css=&#8221;.vc_custom_1627417200610{margin-bottom: 30px !important;}&#8221; 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source=&#8221;post_title&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;no_stripe&#8221; subtitle=&#8221;26th of June 2023&#8243;][vc_column_text][\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text css=&#8221;.vc_custom_1687780059819{margin-bottom: 20px !important;}&#8221;]Ministerul de Finan\u021be a actualizat cadrul legislativ care reglementeaz\u0103 modul de utilizare a documentelor financiar-contabile. De\u0219i noile prevederi implementeaz\u0103 \u00een legisla\u021bia specific\u0103 noul termen de arhivare de cinci ani, aplicabil aproape tuturor<\/p>\n","protected":false},"author":2,"featured_media":10683,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[339],"tags":[340],"class_list":["post-11034","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-in-the-press","tag-cabot-transfer-pricing-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Not all financial-accounting documents must be archived for five years. What exceptions does the law provide for? - Cabot Transfer Pricing<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cabot-tp.ro\/en\/not-all-financial-accounting-documents-must-be-archived-for-five-years-what-exceptions-does-the-law-provide-for\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Not all financial-accounting documents must be archived for five years. 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