Document Archive

Retention periods by document type

Source documents

DocumentPeriodNote
Invoices, acts, bills3 рокиFrom the filing date of the report they appear in
Cash orders, receipts3 рокиWhen part of tax control
Advance reports w/ docs3 рокиTogether with supporting receipts
Contracts with counterparties3 роки*Practice — keep for full term + 3 years

Typical tax audit window is 1095 days (≈3 years). Personnel files follow separate archival terms. Rule of thumb: destroy nothing until the tax limitation period plus a spare year has passed.