[PL] How do you archive documents in your company?

Every business has an obligation to archive documents. This can be done traditionally or electronically. Archiving documents is a task that should not be underestimated – poorly secured contracts, invoices and other paperwork can compromise company security. How should documents be archived? What do Polish regulations say about document archiving?

Rules for archiving documents in traditional form. What is document archiving based on?

A company’s document storage system should be simple and well-organised. Traditional archiving requires the use of accessories such as binders, boxes and archiving cartons (preferably made of special archiving cardboard instead of the usual corrugated cardboard). Although this solution is increasingly becoming a thing of the past, it is still not entirely possible to run a business without paper documentation.

What does archiving documents in the traditional way involve? There are two methods – archiving entire files or directly into an archiving box. The first, convenient and quick technique involves placing filled and appropriately labelled binders into specific boxes (up to six binders will fit in one box). It is rather suitable for short archiving. When looking for selected writings, you do not have to wade through a thicket of papers – you simply pull them out of the folders and then put them back in there.

The second way excludes the use of binders. The documents are put directly into filing boxes. The method is simple – you take the papers out of the old binder, clip them together with a special clip. This package is then placed in an archive box, which you hide in an archive or designated storage area.

Traditional document filing – what else do you need?

Wondering how to archive documents in storage? When it comes to classic filing – whatever method you choose – it is worth using a few more small accessories. We are talking about dividers and labels, hangers and binder labels. The first accessory is suitable for separating different parts of the file from each other. As far as binder labels are concerned, they allow you to title individual folders, which will later help you to file entire binders.

In order to ensure efficient filing in the warehouse, it is advisable to equip it with storage shelves and platform trol leys: sturdy shelves can accommodate heavy filing boxes, while wheeled platforms can transport any pile of documents, even a very large one.

Traditional document filing often involves sending letters – either to an accountant or to an archive. The documentation should arrive at the filing location in an almost perfect, intact state. To ensure that everything is done successfully, it is important to consider how to secure the documents for dispatch. Every entrepreneur should stock up on paper accessories, packaging materials, i.e. foil envelopes, business envelopes or bubble envelopes.

How do I archive documents electronically?

The principles of electronic document archiving are simple and clear. It is best to hire a specialist external company for this task, which will provide a guarantee of success – if a mistake is made when organising it yourself, it is the company, no one else, that is responsible for the incorrect preservation of the writings.

The most important step in electronic document archiving is to back up all files (so-called backup).

What is document archiving? Document classification

When archiving documents, it is necessary to classify the letters appropriately – that is, to assign the correct letter meanings. We are dealing with:

• symbol A – these are documents of historical value which must never be destroyed,
• B symbol – non-archival records,
• Bc – documents which may be destroyed immediately after use,
• Band a num eral – documents which are retained for a specific period of time (the numeral being the number of years),
• with thesymbol BE and the number BE – documents which after a certain period of time (a specific number of years) need to be reviewed – due to their nature and content. Only after an analysis of their suitability can a decision be taken on reclassification and further storage or disposal.

Archiving of documents – regulations

Therules for archiving accounting documents are set out in the Accounting Act. Care should be taken to ensure that all writings of this type (especially account books, financial statements) are kept in originals. The situation is different with employee documentation – such letters are treated equally both in electronic and paper form.

Where and how to archive documents? Let us consider the second question. The ideal place for an archive is the company’s head office or branch office, or the living quarters of a sole trader. Accounting documents (e.g. inventory letters, accounting evidence, ledgers, financial statements, bank statements, tax declarations) and employee documents (e.g. employment contracts, payrolls, employment record cards, personnel files, pay slips) could also be located in the cloud, a remote panel.

Theretention time for accounting records (properly secured) is at least five years after the end of the financial year – this is stated in the Accounting Act and the Tax Ordinance Act. The situation is different in the case of employee letters – according to the Labour Code, they must be kept for 10 years, counting from the end of the calendar year in which the employment ended.