President Vladimir Putin signed Federal Law No. 6-FZ dd 17.02.2021 with amendments to the Tax Code. Among the amendments, there are changes to primary documents' storage period from four to five years.
Storage terms are fixed not only in the Tax Code of the Russian Federation, but also in other documents. Thus, according to the law «On Accounting», the accounting documents must be stored for 5 years.
In fact, the new amendment to the Tax Code of the Russian Federation will not change anything in accounting. But it will bring the accounting law and the tax code into line.