{"id":114,"date":"2022-10-09T17:29:30","date_gmt":"2022-10-09T15:29:30","guid":{"rendered":"https:\/\/blog.fgo.ro\/?p=114"},"modified":"2024-04-19T12:00:00","modified_gmt":"2024-04-19T10:00:00","slug":"arhivarea-si-pastrarea-documentelor-ce-spune-legea","status":"publish","type":"post","link":"https:\/\/www.fgo.ro\/blog\/arhivarea-si-pastrarea-documentelor-ce-spune-legea\/","title":{"rendered":"Arhivarea \u0219i p\u0103strarea documentelor. Ce spune legea?"},"content":{"rendered":"\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"2400\" height=\"1260\" src=\"https:\/\/blog.fgo.ro\/wp-content\/uploads\/2024\/01\/blog_arhivare_documente.png\" alt=\"\" class=\"wp-image-117\" srcset=\"https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/01\/blog_arhivare_documente.png 2400w, https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/01\/blog_arhivare_documente-300x158.png 300w, https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/01\/blog_arhivare_documente-1024x538.png 1024w, https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/01\/blog_arhivare_documente-768x403.png 768w, https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/01\/blog_arhivare_documente-1536x806.png 1536w, https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/01\/blog_arhivare_documente-2048x1075.png 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/figure>\n\n\n\n<p>Pentru antreprenorii la \u00eenceput de drum \u0219i nu numai, legile nu au o form\u0103 foarte prietenoas\u0103. Descifrarea lor poate deveni o adev\u0103rat\u0103 provocare, uneori fiind o modalitate sigur\u0103 de pierdere a timpului \u0219i chiar a banilor. De aceea, ne-am propus s\u0103 adun\u0103m pe blogul FGO o serie de clarific\u0103ri cu privire la subiecte presante din via\u021ba antreprenorilor.<\/p>\n\n\n\n<p>\u00cen primul articol din aceast\u0103 serie am vorbit despre <a href=\"https:\/\/blog.fgo.ro\/cum-emiti-o-factura-catre-clienti-din-strainatate\/\" target=\"_blank\" rel=\"noreferrer noopener\">facturarea c\u0103tre clien\u021bii din str\u0103in\u0103tate<\/a>, \u00een care am l\u0103murit c\u00e2nd folosim sau nu TVA, iar acum vorbim despre <strong>arhivarea \u0219i termenele de p\u0103strare a actelor firmei.<\/strong><\/p>\n\n\n\n<p>Pentru \u00eenceput trebuie s\u0103 \u0219tii c\u0103 arhivarea \u0219i p\u0103strarea documentelor se realizeaz\u0103 conform prevederilor Ordinului Ministrului Finan\u021belor Publice (MFP) nr. 2634\/2015, \u00een vigoare de la 1 ianuarie 2016.<\/p>\n\n\n\n<p>Astfel, exist\u0103 obliga\u021bia de a p\u0103stra anumite documente timp de 50 de ani, precum <strong>statele de salarii<\/strong>, iar altele se p\u0103streaz\u0103 5 ani, precum:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Registrele de salarii<\/strong><\/li>\n\n\n\n<li><strong>Documentele justificative care stau la baza \u00eenregistr\u0103rilor \u00een contabilitatea financiar\u0103<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Printre documente justificative se num\u0103r\u0103 \u0219i <strong>facturile<\/strong>. Acestea se p\u0103streaz\u0103 fizic sau arhivate \u00een format electronic pe o perioad\u0103 de 5 ani. Cele care reprezint\u0103 bunuri cu o durat\u0103 de via\u021b\u0103 mai mare de 10 ani se p\u0103streaz\u0103 pe toat\u0103 durat\u0103 utiliz\u0103rii acestora.<\/p>\n\n\n\n<p>\u26a0\ufe0f <strong>Bine de \u015ftiut: <\/strong>Ultima reglementare \u00een acest sens a fost pus\u0103 \u00een vigoare \u00een iulie 2023, iar durata de p\u0103strare pentru documentele contabile a sc\u0103zut de la 10 ani, la 5 ani. Aceast\u0103 prevedere a fost publicat\u0103 \u00een MOF prin Legea 195\/2022 pentru completarea art. 25 din Legea contabilit\u0103\u0163ii nr. 82\/1991.<\/p>\n\n\n\n<p>Este recomandat s\u0103 folose\u0219ti o solu\u021bie de facturare online prin care s\u0103 te asiguri c\u0103 toate documentele tale sunt p\u0103strate \u00een siguran\u021b\u0103 \u0219i nu exist\u0103 riscul pierderii lor. \u00cen FGO facturile \u0219i celelalte documente ale tale sunt p\u0103strate \u00een cloud, pe servere securizate, iar tu ai acces \u00een orice moment la ele, le po\u021bi printa \u0219i le po\u021bi desc\u0103rca \u00een arhiva zip oric\u00e2nd ai nevoie.<\/p>\n\n\n\n<p>\u00cen acela\u0219i timp, legisla\u021bia men\u021bioneaz\u0103 peste 20 de documente care se p\u0103streaz\u0103 timp cinci ani:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>not\u0103 de recep\u021bie<\/li>\n\n\n\n<li>bon de predare, transfer, restituire;<\/li>\n\n\n\n<li>bon de consum;<\/li>\n\n\n\n<li>dispozi\u021bie de livrare;<\/li>\n\n\n\n<li>fi\u0219\u0103 de magazie;<\/li>\n\n\n\n<li>list\u0103 de inventariere;<\/li>\n\n\n\n<li>chitan\u021b\u0103, inclusiv pentru opera\u021biunile \u00een valut\u0103;<\/li>\n\n\n\n<li>dispozi\u021bie de plat\u0103 \u0219i de \u00eencasare;<\/li>\n\n\n\n<li>borderou de achizi\u021bie;<\/li>\n\n\n\n<li>decont, inclusiv pentru deplas\u0103rile externe, decont de cheltuieli valutare (transporturi interna\u021bionale);<\/li>\n\n\n\n<li>ordin de deplasare (delega\u021bie), precum \u0219i ordin de deplasare \u00een str\u0103in\u0103tate;<\/li>\n\n\n\n<li>decont de cheltuieli valutare (transporturi interna\u021bionale);<\/li>\n\n\n\n<li>not\u0103 de debitare\/creditare;<\/li>\n\n\n\n<li>fi\u0219\u0103 de cont pentru opera\u021biuni diverse (\u00een lei \u0219i valut\u0103)<\/li>\n\n\n\n<li>decizie de imputare;<\/li>\n\n\n\n<li>angajament de plat\u0103.<\/li>\n<\/ul>\n\n\n\n<p>Potrivit legisla\u021biei \u201ep\u0103strarea documentelor justificative, a registrelor de contabilitate \u015fi a celorlalte documente financiar-contabile se face, dup\u0103 caz, la domiciliul fiscal, la sediul social sau la sediile secundare, pe h\u00e2rtie sau pe suport electronic\u201c.<\/p>\n\n\n\n<p>\u00cen cazul \u00een care optezi pentru p\u0103strarea documentelor pe h\u00e2rtie, trebuie s\u0103 respec\u021bi 2 reguli:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>documentele s\u0103 fie grupate \u00een dosare, numerotate \u0219i \u0219nuruite;<\/li>\n\n\n\n<li>gruparea s\u0103 se realizeze \u00een ordine cronologic\u0103, respect\u00e2nd fiecare an financiar.<\/li>\n<\/ul>\n\n\n\n<p>\u00cen cazul \u00een care documentele sunt p\u0103strate pe suport electronic, trebuie s\u0103 existe posibilitatea de printare \u00een orice moment.<\/p>\n\n\n\n<p>Ai neclarit\u0103\u021bi cu privire la alte m\u0103suri legislative ce se aplic\u0103 companiei tale? Las\u0103-ne un mesaj \u0219i \u00eencerc\u0103m s\u0103 te ajut\u0103m prin urm\u0103toarele articole.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pentru antreprenorii la \u00eenceput de drum \u0219i nu numai, legile nu au o form\u0103 foarte prietenoas\u0103. Descifrarea lor poate deveni o adev\u0103rat\u0103 provocare, uneori fiind o modalitate sigur\u0103 de pierdere a timpului \u0219i chiar a banilor. De aceea, ne-am propus s\u0103 adun\u0103m pe blogul FGO o serie de clarific\u0103ri cu privire la subiecte presante din [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,9],"tags":[],"class_list":["post-114","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-utile-pentru-antreprenori","category-despre-fgo"],"jetpack_featured_media_url":"https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/01\/blog_arhivare_documente.png","_links":{"self":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/comments?post=114"}],"version-history":[{"count":2,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/114\/revisions"}],"predecessor-version":[{"id":130,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/114\/revisions\/130"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/media\/117"}],"wp:attachment":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/media?parent=114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/categories?post=114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/tags?post=114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}