diff --git a/src/apps/exchange/services.py b/src/apps/exchange/services.py
index d577596..444cdfb 100644
--- a/src/apps/exchange/services.py
+++ b/src/apps/exchange/services.py
@@ -1168,6 +1168,7 @@ class ExchangePackageImportService:
         skipped_count = 0
         created_lines_count = 0
         updated_lines_count = 0
+        deleted_lines_count = 0
 
         for row in rows:
             organization = cls._resolve_organization(
@@ -1218,6 +1219,7 @@ class ExchangePackageImportService:
             )
             created_lines_count += line_result["created"]
             updated_lines_count += line_result["updated"]
+            deleted_lines_count += line_result["deleted"]
 
         return {
             "created": created_count,
@@ -1225,6 +1227,7 @@ class ExchangePackageImportService:
             "skipped": skipped_count,
             "created_lines": created_lines_count,
             "updated_lines": updated_lines_count,
+            "deleted_lines": deleted_lines_count,
         }
 
     @classmethod
@@ -1234,7 +1237,7 @@ class ExchangePackageImportService:
         lines: Any,
     ) -> dict[str, int]:
         if lines is None:
-            return {"created": 0, "updated": 0}
+            return {"created": 0, "updated": 0, "deleted": 0}
         if not isinstance(lines, list):
             raise ExchangeImportError(
                 "Поле lines финансового отчета должно быть списком"
@@ -1242,6 +1245,7 @@ class ExchangePackageImportService:
 
         created_count = 0
         updated_count = 0
+        expected_keys: set[tuple[str, str, int]] = set()
         for line in lines:
             if not isinstance(line, dict):
                 raise ExchangeImportError(
@@ -1252,6 +1256,7 @@ class ExchangePackageImportService:
             if not form_code or not line_code:
                 continue
             year = cls._parse_int_value(line.get("year"), field_name="year")
+            expected_keys.add((form_code, line_code, year))
 
             defaults = {
                 "line_name": cls._clean_string(line.get("line_name")),
@@ -1281,7 +1286,22 @@ class ExchangePackageImportService:
             elif state == "updated":
                 updated_count += 1
 
-        return {"created": created_count, "updated": updated_count}
+        stale_line_ids = [
+            line.pk
+            for line in report.lines.all()
+            if (line.form_code, line.line_code, line.year) not in expected_keys
+        ]
+        deleted_count = 0
+        if stale_line_ids:
+            deleted_count = FinancialReportLine.objects.filter(
+                pk__in=stale_line_ids
+            ).delete()[0]
+
+        return {
+            "created": created_count,
+            "updated": updated_count,
+            "deleted": deleted_count,
+        }
 
     @classmethod
     def _upsert_arbitration_cases(
diff --git a/tests/apps/exchange/test_api.py b/tests/apps/exchange/test_api.py
index 2956002..d8676a3 100644
--- a/tests/apps/exchange/test_api.py
+++ b/tests/apps/exchange/test_api.py
@@ -769,6 +769,51 @@ class ExchangePackageApiTest(APITestCase):
         duplicate_import = ExchangePackageImport.objects.order_by("-created_at").first()
         self.assertIsNotNone(duplicate_import.duplicate_of)
 
+    def test_upload_replaces_stale_financial_report_lines(self):
+        first_payload = build_exchange_payload()
+        first_archive = build_exchange_archive(
+            package_id="pkg-financial-year-2025",
+            data=first_payload,
+        )
+        first_response = self.client.post(
+            self.url,
+            {"file": first_archive},
+            format="multipart",
+            HTTP_X_EXCHANGE_TOKEN=TEST_TOKEN,
+        )
+        self.assertEqual(first_response.status_code, status.HTTP_201_CREATED)
+        self.assertEqual(
+            list(FinancialReportLine.objects.values_list("year", flat=True)),
+            [2025],
+        )
+
+        second_payload = build_exchange_payload()
+        second_payload["financial_reports"][0]["lines"][0]["year"] = 2026
+        second_archive = build_exchange_archive(
+            package_id="pkg-financial-year-2026",
+            data=second_payload,
+        )
+        second_response = self.client.post(
+            self.url,
+            {"file": second_archive},
+            format="multipart",
+            HTTP_X_EXCHANGE_TOKEN=TEST_TOKEN,
+        )
+
+        self.assertEqual(second_response.status_code, status.HTTP_201_CREATED)
+        self.assertEqual(
+            list(FinancialReportLine.objects.values_list("year", flat=True)),
+            [2026],
+        )
+        self.assertEqual(
+            second_response.data["result"]["financial_reports"]["created_lines"],
+            1,
+        )
+        self.assertEqual(
+            second_response.data["result"]["financial_reports"]["deleted_lines"],
+            1,
+        )
+
     def test_cli_import_uses_same_pipeline(self):
         archive = build_exchange_archive(
             package_id="pkg-cli-001",