The act of work performed on the account sample. Certificate of completion: what it is used for, signing procedure, sample filling, accounting entries

Acts that reflect the performance of services rendered or work performed are a kind of report by performers on the operations performed. By certifying this document, the customer accepts the work, confirming their compliance with the agreement. This act is one of the elements of financial statements, as it reflects the amount of payments for the work performed.

Certificate of completion for individual entrepreneur sample -

Certificate of completion for LLC sample -

Act of completed works and services 2019

The legislation does not provide for strict standards for the structure of this document, its arbitrary filling is allowed. There is only one exception to this rule. It is intended for registration of the implementation of works of the construction and installation category. A special form KS-2 has been developed for them.

In order to streamline the taxation of payment for works and services, the Tax legislation provides definitions for these operations. The result of the work carried out are material values that have a real expression. The participant who performed the work transfers them, and the customer accepts them. For such operations, an act of performance or acceptance and delivery of work is filled out. Services do not have a material expression, the transfer of physical items, objects does not occur. With the help of the act of rendering services, the parties only testify that the services were provided within a certain period of time. It is these documents that most often become the subjects of controversy and disputes.

There are no clear definitions for these processes in the Civil Code. The legislative act, with the chapter on the provision of paid services, streamlines the rules for drawing up contracts for the provision of services of several types: audit, medical, travel services, training, consultations, etc.

The legislation provides the basis for the preparation of this document. A contract is considered a prerequisite. An act drawn up in the absence of such a document may be recognized by the tax authorities as erroneous, invalid. In the contract, for the most part, it is indicated by which document the acceptance will be recorded. The articles of the legislation provide for cases where the agreement and the transfer-acceptance of services or works can be drawn up in one document drawn up in an arbitrary format.

The executed acts are one of the documentary evidence of payments made for the work or services performed. In the event of disagreement between the performers and customers, the basis for judicial review, determining the statute of limitations is the act.

Certificate of completed work sample

The absence of strict definitions of the format, structure of the certificate of completion 2019 does not mean that there are no requirements for this document. The legislation provides for items that must be included in it.

The act is assigned an individual number, under which it will be registered in accounting reports performers and customers.
The document is dated indicating the day, month and year of acceptance of the work performed.
The act indicates the basis that is used for its execution (agreement, its number, date of creation).
The document includes data on the terms during which work was performed or services were provided, their volumes, and specifics.
The act contains data on the amount of payment in financial terms. The amount is indicated including value added tax. It corresponds to the cost of works, services prescribed in the contract. The exceptions are cases when the customer has claims, he does not accept certain types of work, refuses to pay for them.
The document specifies the details of the accounts on which the customer will pay for the service (work).
The act contains the full names of the organizations of both parties, which must correspond to those indicated in their constituent documents.
The certification of the act is carried out by the signatures of authorized representatives of both parties (with a transcript and indication of the position) and prints of the original seals.

Since the acts are classified as bilateral, they are filled out in two versions. The arrangement is made by the performer. After signing both versions of the act, one copy is given to the customer. On its basis, payment for services is carried out according to the presented invoice.

The purpose of this document is to display the fact of the provision of any services, the timing of their implementation and the total cost.
The basis for drawing up the act is a contract for the provision of services. The document is two-sided, drawn up in two copies, which are signed by both parties (customer and contractor). The first copy remains with the contractor, and the second is transferred to the customer of services.

sample act

The legislation of the Russian Federation does not provide for a unified form for the act of rendering services. In this regard, each organization has the right to independently develop a convenient form of the act. However, it must contain the following mandatory details:

name and date of preparation of the document;
name of the customer organization in accordance with the constituent documents;
detailed description services;
meters of offered services (natural and monetary terms);
Full name of the officials responsible for the provision of the services prescribed in the contract, as well as their signatures;
seals of both organizations (customer and contractor).

Nuances in compiling

The act of rendering services is a document of the primary accounting. Based on the data contained in it, the accounting of financial expenses spent on the provision of the service is kept.

It should be borne in mind that an act drawn up without a preliminary conclusion of an agreement is erroneous and serves as a reason for bringing the parties to administrative and tax liability. Such compilation is permissible only if the service is provided at the time of the conclusion of the transaction.

There are many services that are issued by this act. Therefore, they distinguish: acts for the performance of consulting, information, repair, medical, auditing, servicing, banking services, transport services (for example, transportation), tutoring and training services, regarding storage services, and others.

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Economic entities can draw up agreements with each other, according to which one party performs a certain list of works for the other. The main document in such transactions is the concluded contract. But in order to reflect that the transaction took place, it will be required that the parties sign an act of acceptance of the work performed.

When the parties draw up a contractual relationship on the issue of performance certain works, they only fix the obligations and rights under the contract. The contract itself does not reflect the fact of the transaction. To this end, the customer and the contractor must, in addition to the agreement, draw up an act of work performed.

It is a document in which the work is fixed in value terms, and this form also reflects the date when the contractor performed the work provided for in the concluded agreement for the customer.

The contract establishes the subject of the relationship, that is, what needs to be done, the cost of the work, as well as the time period when these actions must be carried out. The parties shall prepare and conclude it before they begin to perform the actions envisaged by it. It captures only the presence of intentions. But this document does not allow to reflect the date of execution of the work, as well as the acceptance of the results by the customer.

The legislation in these cases establishes the need to draw up an act for the work performed. Its importance increases when the work must be carried out in several stages. At the same time, it is envisaged that the contractor submits work for each stage.

Attention! If the customer has claims, then he must reflect them without fail when an act of acceptance of work performed is drawn up. Here all emerging controversial issues are recorded in the course of work. Moreover, the surrendering party may also have claims.

It is important to remember that the act requires each party to sign it, even if there are disagreements. They need to be included in the act, and then signed. This is due to the fact that an unsigned act cannot be considered as a document that has legal force.

In most cases, it is the act signed by the parties that is considered the basis for the customer to pay the work to the contractor. To pay for the work performed, as a rule, the contractor exposes to the customer, which contains all the necessary details.

In order to confirm the fact of a transaction for the performance of a certain amount of work, the regulatory authorities that conduct inspections first of all request a contract and an acceptance certificate attached to it as an annex.

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Important! Only the act of work performed together with the contract is considered by tax acts as a document confirming the right of the taxpayer to take into account costs when determining income tax.

What form to use

What form of the certificate of completion will be used to draw up the document is not regulated by law. It is determined by economic entities independently. The performer forms an act of work performed, therefore, most often he determines the structure of the document.

If the form of the act matters to the parties, it is necessary to consider its content in the contract drawn up before starting work. In this, the standard act used to formalize the acceptance and delivery of work is attached to the contract and is an integral part of it.

Attention! Like the contract, the parties must agree on a sample act among themselves, and then endorse, confirming that they agree to use it to complete this transaction.

In what case is the KS-2 form applied?

There are also unified forms act KS-2 and KS-3, which formalize the performance of work. Most often, these forms are used when estimates are made for work. Such documents are used for registration of construction and repair works.

However, they can also be used for the implementation of industrial, residential and civil works. For their registration, specialized complexes are required. They are used by large companies, public sector customers, etc. KS-2 is required for use in construction.

Attention! You can produce . The document can then be either printed or saved as a PDF.

A sample of filling out the act of acceptance and transfer of work performed

Consider, for example, filling out an act of work performed.

At the top of the form, you need to put down information about the performer - his full name, location address, TIN, KPP, PSRN codes.

The next step is to write down the name of the document - in the middle of the line the "Act of the completed work" is put down. Further in the same line, or on the next one, you need to put down its serial number and the date when it was issued.

On the next line, it is practiced to put down information about the contract under which it was drawn up - serial number, date of conclusion. However, it is allowed to put down here another reason on which this act was issued.

The next step is the introductory part of the document. It must indicate in detail the parties between which the act is drawn up - the name, TIN and OGRN codes, officials who sign the document on behalf of the parties, their positions and full names. In the same place, it is established how each of the parties will be called for convenience in the future.

The act of work performed with an individual does not have significant differences in this part. In this case, it will be necessary to indicate the full name. person, his address of residence, and as a document on the basis of which the activity is carried out - information about the passport.

Some business entities simplify the introductory part, leaving here only the names of the customer and contractor, and their symbols.

An integral part of the act is a section that indicates that the necessary scope of work or services has been completed in full, and each of the parties has no claims against the other. In this place, it is advisable to once again prescribe data on the concluded agreement - its number and date.

Attention! In the text of the act, it is desirable to provide an empty space in which the customer can indicate by hand the claims that he has arisen. If there are none, then this place must be crossed out with a “Z” sign, or by hand again indicate “No Claims”.

The next part of the act is a table in which a list of work performed or services rendered is entered. Each of the lines recorded must contain a description of the work, its unit of measure, price per unit, total quantity, and total amount.

The table must be completed with the “Total” line, in which the total amount of all work or services performed is entered. If the performer works for common system and applies VAT, then the total amount should include this tax, after which its amount and the estimated rate are separately highlighted.

Under the table there should be a line “Total payable”, in which the total amount under the act is indicated in words, as well as the amount of VAT. If the contractor applies the simplified tax system, then the entry “Without VAT tax” or “VAT is not subject to” should be indicated here.

The act ends with the section “Signatures of the parties”. It is divided into two columns, one of which is assigned to the customer, and the other to the contractor. In them, each of the parties indicates the details, full name. and decoding the signature of the person who signs the document. If the parties use seals, their impressions must also appear on the document.

Acts of services rendered are documents that contractors must provide to the customer in order to confirm the fact that the work agreed upon earlier 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 will have 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 works have 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 on the provision of services. You can download the form for free directly on the site, and fill it out in a regular text editor. Thus, you can prepare for free Required documents to which there will be no legal issues. Despite the lack of formatting standards, acts of any kind should have the following fields:

1. The name of the document itself;
2. Date of drawing up the act and its registration number;
3. Data (date and number) of the contract according to which the work was performed;
4. Transfer of services rendered, their total cost without and including VAT;
5. Details of the two parties - the customer and the contractor;
6. Seals and signatures of both parties.

Provision of motor transport services: documents to 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 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 he is involved in the transportation), a warehouse receipt (issued at the time of acceptance of the goods). 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.

Act for the provision of legal services

When drawing up an act for the provision of legal services, the performer (lawyer) is obliged to prescribe all his actions that were made under the main contract in order to solve the client's problem. Fixing 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 trouble when the client did not understand what he had to pay money for, if a lawyer, for example, did not help solve the problem, but spent his time on work.

A ready-made form for legal services today 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, a sample and form are located below. Interestingly, a careful 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 questions in the middle of the journey.

Act for 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 on your own. One copy remains with the performer, the second is taken individual. The transfer of money can take place in any room and only after both parties agree to sign this document and note that they have no claims.

Since the work performed is most often intangible (protecting a person in court, transporting goods, cleaning an apartment, etc.), only referring to this act can you demand money for work or vice versa, do 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 an act

Working without an act is a huge risk, because the contractor cannot be sure that the customer will immediately transfer the money, will not ask to perform work in excess of the norm described in the contract. In addition, the act of performing 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 minute thing 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.