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An act of services rendered is a document concluded between two counterparties (the customer on the one hand and the direct contractor on the other), according to which all types of services provided and their total cost are displayed (find out how to calculate the cost of services). This document confirms the completion of work (services) by the contractor.
There is no approved unified form for this document in Russian legislation. Therefore, organizations can develop their own forms of acts, while you can focus on the existing official forms KS-2 and KS-3, which serve to display the fact of work performed and the amounts spent on their implementation.
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How to correctly draw up a certificate of services rendered
An act of services rendered, which is signed by the parties, may be recognized by the court as necessary evidence of their provision, which the contractor must provide in order to demand payment for the services rendered. When including a condition on the obligation to draw up and sign an act on the provision of services, it is necessary to establish the following in the contract:
The form of such an act, as well as the procedure for signing and drawing it up. In addition, it is recommended to indicate in the contract the terms for signing and drawing up the act, the list of persons who are authorized to sign the act, as well as the consequences of deviation from signing by one of the parties. It is worth noting that the acceptance certificate for services provided must contain certain details:
Date of document preparation;
Document's name;
Details of the parties to the agreement;
Details of the agreement itself, in pursuance of which the act is drawn up;
Data of the persons who signed the documents (position, last name, first name, patronymic);
Personal signatures.
If any details are missing, the act may be considered improperly executed and, therefore, will not be a confirmation of the services provided. The parties have the right to establish authorized representatives in the contract who will have the right to sign the act of provision of services. In this case, it should indicate: - last name, first name and patronymic, as well as the position of the person authorized to sign the document; - documents confirming the authority of the person, which must be presented when signing the acceptance certificate.
If the parties to the agreement are legal entities, then on their behalf such a document may be signed by the bodies of the legal entity, which have the right to act on its behalf without a power of attorney. Such bodies may be: president, director, general director. In the act of acceptance and transfer of services, it is important to indicate the following information: -types of services provided by the contractor; -volume of services provided; -date of receipt of these services. In addition, the parties have the right to specify in the contract additional requirements for the content of the act of services provided. For example, they provide in the act a specific list of information about the amount of time required to perform all services.
The parties can independently determine the form of the act. The form may be contained in an appendix to the contract. In the agreement itself, you need to make a reference to the application as part of this agreement. If the parties have not agreed on the requirements for the content of this act, they can draw it up in any form. But it must contain a list of services provided, as well as information about their volume.
When drawing up an act, the header indicates the name and serial number of the document, as well as the place and date of its preparation. Next you should indicate:
Name of the contractor and customer;
- position and full name of representatives of each party;
The document on the basis of which the representative of one and the other party acts - a charter or a power of attorney (the date of issue and the number of the power of attorney are indicated);
Number and date of the agreement on the basis of which the services are provided;
The period for which the services were provided;
Total cost of services for the period; (accounting for costs of providing services)
A table with names and descriptions of services provided with quantity, cost and total;
A note that the services were provided in full and on time, and that the customer has no claims against the contractor;
Seal of the contractor and the customer, as well as the position, signature and full name of their representatives.
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The form of the certificate of completion of work - a sample of filling out this document and the form itself are available for downloading in the "Forms" section. Document confirms the acceptance of the work by the customer and is the basis for payment, if such is made after the fact. When you need an act of completed work, how this document is drawn up - we will discuss all these issues below.
Legislative regulation of the procedure for drawing up a report on the work done
Certificate of completed work is a document that is drawn up when the contractor has completed the work and the customer accepts it. It confirms that the work has been completed and the customer either has no claims against the contractor. If deficiencies are identified, they are listed in the act and the work is accepted in the part that does not contain deficiencies.
The Civil Code of the Russian Federation does not establish requirements for this document. In practice, it is compiled in simple written form. However, if organizations act as counterparties, they can use the approved form KS-2 (Resolution of the State Statistics Committee of the Russian Federation dated November 11, 1999 No. 100).
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Basic requirements for drawing up an acceptance certificate for completed work
- Among the mandatory details of such a document are the date of its preparation and name.
- Next, in the work completion certificate, you should indicate the names of legal entities or data of citizens who act as the customer and executor under the contract.
- This is followed by a description of the specific actions (work) that were performed by the contractor, and their material measurement is also indicated (that is, the amount of money at which the work performed is valued).
- After this, the persons involved in the delivery and acceptance of work are listed. If the act is carried out between legal entities, then it is necessary to indicate the positions of all participants and a reference to the authority giving the right to participate in the acceptance; if between individuals, it is sufficient to indicate the full names of those present.
- Finally, follow the signatures of the above persons with a transcript and indication of the personal data necessary to identify such persons. That is, if we are talking about employees of an enterprise, then it is enough to mention their positions and the name of the organization they represent; If we talk about individuals, then their passport details are required.
These are mandatory document details that must be present in the work completion certificate. At the same time, the content of the act may additionally include any other items that do not contradict the law.
Where to find a form or sample report on the work done
As we have already mentioned, there is no legally established form or sample certificate of work performed. You can develop the form yourself, taking into account the requirements listed above.
However, we have prepared both a form and a sample for filling out the act, which meet all the requirements of the law. They can be downloaded in the "Forms" section before the article.
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When is an act of acceptance of completed work drawn up?
Acceptance certificate for completed work(official name - " Acceptance certificate for completed work") is the main document that is the result of cooperation between the customer and the contractor under a contract. This act serves as the basis for calculations and payment of obligations fulfilled by the contractor. That is why its preparation must be approached with all responsibility.
After completion of cooperation, one of the copies of the acceptance certificate is transferred to the accounting department for the generation of financial statements. Thus, before starting to draw up this act, it is strongly recommended to study the requirements for it and download sample certificate of completion of work from a trusted site on the relevant topic.
Acceptance certificate for completed work must be drawn up in strict accordance with the norms of the current legislation - this condition is especially important for the customer, since for him this document will subsequently become the basis for accounting for expenses and reducing the amount of income tax.
Standard acceptance certificate for completed work usually includes the following information:
- indication of the parties to the contract (customer and contractor);
- information on the basis of cooperation (details of the contract);
- volume of assigned tasks;
- work completion time;
- qualitative and quantitative compliance of the work performed with the accepted obligations;
- level and justification of production costs;
- amount of payment.
Download form of certificate of completion of work 2016-2017 upon request, check it for the presence of all the above columns.
Example of a completed act works in the formatWord on 2016-2017
Information for those who are wondering what it should look like today certificate of completion of work - sample 2016-2017 years is no different from earlier analogues.
That's why download work completion certificate form It is quite possible in the version downloaded a year or two ago. Sample acceptance certificate for completed work in this case it will be quite relevant.
Usually on sites sample form of work completion certificate presented as HTML text (that is, plain text of an Internet page). However, you can Download a sample certificate of completion of work atExcel or Word. The document form in Word is available on our website.
The certificate of completion of work is the primary document, according to which all types of work performed, their total cost, as well as the initial and final dates are displayed. The act is filled out in two copies and signed by the customer and the contractor (between two counterparties), one act remains with each of the parties.
The act of acceptance of completed work is often classified as primary documents, which means it is regulated by Federal Law N402-FZ of December 6, 2011 “On Accounting”.
Form (form) of the act
The form of the certificate of work performed is not prescribed by law, so an organization can develop its own form to fill out and use.
In order to correctly (and in as much detail as possible) draw up the act, you must indicate the following points:
- The serial number of this document for its registration in the accounting department.
- Date of document creation.
- Number of the contract according to which the work completion certificate is drawn up.
- Deadlines for completing the agreed work.
- Volumes of work performed.
- Total cost of work (including mandatory VAT).
- The invoice number that is provided to the customer to pay for the work (service) performed.
- Full name of the customer and contractor, according to the constituent documents.
- Stamp of the seal of both interested organizations.
- Signatures of the contractor and the customer, or persons authorized to sign.
Why is the act needed?
A certificate of completed work is necessary in cases where it is necessary to confirm the fact that the work has been completed by the contractor - in this case, the certificate acts as a report from the contractor to the customer.
An act of acceptance and transfer without a preliminary contract or any agreement may be considered void by the tax authorities, which will entail the impossibility of taking these expenses into account in reducing the tax base.
If the contractor does not fulfill his duties, fails to meet the deadlines for the work, there is a defect or improper performance of the work, then the customer has every right not to sign the certificate of completion and not to accept the work until the deficiencies are completely eliminated or to refuse payment to the contractor altogether. In this case, the contractor is obliged to eliminate all shortcomings and draw up a new act of completion, taking into account the new circumstances.
When an act is required
For the most part, acts are not mandatory. There are only a few cases when an acceptance certificate is required:
- When transferring the building to the buyer - clause 1 of Article 556 of the Civil Code.
- When transferring the enterprise to the buyer - clause 1 of Article 563 of the Civil Code.
- When accepting work under a construction contract - clause 4 of Article 753 of the Civil Code.
- When transferring real estate for rent.
In the field of capital construction, the unified form KS-2 is used as a certificate of completion of work. This form is filled out based on the Work Progress Log.
The act is signed by the contractor and the customer. Then, on the basis of the act, a certificate of the cost of work and the costs incurred is prepared in form KS-3. Based on the certificate, the customer pays for the contractor’s services.
Act as an accounting document
| Tax | Is the act required? |
|---|---|
| All tax regimes | In any case, it is better for the contractor to sign the act so that there are no complaints later. |
| USN Income | |
| USN Income-Expenses | |
| Personal income tax | The act is needed to confirm expenses. |
| Income tax | The act is needed to confirm expenses. |
| Unified agricultural tax | The act is needed to confirm expenses. |
| VAT | Without a certificate of completion of work, it is risky to deduct VAT. |
| UTII | An unsigned act will not affect the tax in any way. |
| PSN | An unsigned act will not affect the tax in any way. |
In fact, a document of acceptance and transfer is not a very mandatory one; it is very often requested by the accounting department of an organization, and for good reason. The absence of an act complicates the procedure for confirming costs and profits received.
The company's costs for performing work can be included in the cost of production and these expenses can be included in the organization's expenses when calculating income tax. Therefore, such expenses must be documented - the act of completion of work will be such a basis. According to the Federal Tax Service, only an act of acceptance of work can reliably confirm the fact that costs have been incurred.
And also, in the absence of a certificate of completion of work, the organization will not be able to receive accrued and paid VAT.
Also, the acceptance certificate will serve as an accounting document, which will help in a conversation with the tax authorities if they decide that the company is trying to evade paying taxes.
Elimination of work deficiencies
If the certificate of completion of work is signed by the customer, then the work of the contractor is considered completed in full and the customer does not have the right to demand that deficiencies be eliminated.
If deficiencies are found in the performer’s work, then it is necessary to warn him about this and document the deficiencies either with an act of acceptance of work performed with deficiencies, or with an act on the deficiencies.
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Certificates of services rendered are documents that contractors must provide to the customer in order to confirm that the work previously agreed upon has been completed. They can be compiled in Excel so as not to create tables in a text editor, or you can use ready-made forms where you only need to insert the names of the services performed and other data. Interestingly, there is currently no strict form for such an act. An exception is documents prepared after construction and installation work has been completed (form KS-2 has been developed for them).
When providing services using vehicles - transportation of products, people, removal of furniture, etc., you can use any ready-made sample to draw up an act of provision of services. You can download the form for free directly on the website, and fill it out in a regular text editor. Thus, you can prepare the necessary documents for free, without any legal issues. Despite the lack of design standards, acts of any type must contain the following fields:
1. The title of the document itself;
2. Date of drawing up the act and its registration number;
3. Data (date and number) of the contract under which the work was performed;
4. Listing of services provided, their total cost excluding and including VAT;
5. Details of two parties - the customer and the contractor;
6. Stamps and signatures of both parties.
Provision of motor transport services: documents for the act
When providing services in the field of motor transport, it is necessary to attach to the act a detachable part of the waybill (coupon), as well as the TTN. Thus, the contractor will accurately confirm that all work was performed in accordance with the contract. To avoid legal inaccuracies, it is necessary to provide a forwarding receipt (if it is involved in transportation), a warehouse receipt (issued at the time of acceptance of the cargo). However, the main contract may also list other documents that the customer will need to assess the quality of the services performed. Any form of accounting is suitable if you clarify the list of documents in advance and enter the requirements into the contract before signing.
Certificate for the provision of legal services
When drawing up an act of provision of legal services, the executor (lawyer) is obliged to write down all his actions that were taken within the framework of the main agreement in order to solve the client’s problem. Recording the sequence of actions of a lawyer is a nuance that appeared in 1999 after amendments were made by the Arbitration Court. Such rules made it possible to avoid troubles when the client did not understand why he had to pay money if the lawyer, for example, did not help solve the problem, but spent his time on the work.
Today, a ready-made form for legal services can be found and downloaded in a minute, however, most often it is not difficult for lawyers to draw up an act on their own; the sample and form are located below. Interestingly, a thorough description of the actions that the specialist must perform also allows the lawyer to receive payment if for some reason he did not agree to deal with his client’s issues halfway through.
Certificate of services for individuals
Since most acts of service provision are drawn up in a free format, with the exception of mandatory items, the form can be downloaded from the Internet or drawn up yourself. One copy remains with the performer, the second is taken by the individual. The transfer of money can take place in any room and only after the two parties agree to sign this document and note that they have no claims.
Since the work performed is most often intangible (defending a person in court, transporting goods, cleaning an apartment, etc.), only by referring to this act can one demand money for the work or, conversely, not agree to pay for the work of the performer if it was done poorly or not on time. You should always take care of renting a room in advance.
Lack of act
Working without a certificate is a huge risk, because the contractor cannot be sure that the customer will immediately transfer the money and will not ask to perform work beyond the norm described in the contract. In addition, the act of completing the work is documents that are extremely important for company accountants.
Downloading the form and seeing what the form looks like from other companies is a matter of minutes that anyone can do. The main thing is to take into account all the requirements for the main fields of the document and correctly fill in the data of both parties.
