Carrying out work at all enterprises, as a rule, is accompanied by the preparation of relevant primary documents. This is necessary in order to correctly take into account all expenses incurred in the future. One of these documents is the well-known act of completed work. It is compiled in almost any enterprise, regardless of the form of ownership. To avoid unwanted mistakes in the future, you must first carefully consider an example of a work completion certificate and study the basic rules for its execution.
Any work is considered completed only if this fact is documented. In addition, the costs incurred by the contractor must be taken into account by the accounting department. The example of a work completion certificate given in the article clearly shows how it should look.
Let’s assume that the customer approached the contractor with an offer to perform specific work or provide a specific service. Both parties will have to post the completed order through accounting. An example of a work completion certificate, which is drawn up in this case, is difficult to make concrete, since usually the enterprise develops its form independently, based on the basic requirements of the accounting policy of this company. But such an act must contain several mandatory details:
- name and date of execution of the document;
- full name of both organizations (contractor and customer);
- name (clear wording) of services provided or work performed;
- volume of service (or work) in monetary and in kind terms;
- Full name and position of representatives of both parties;
- their personal signatures certified by company seals.
Any example of a work completion certificate demonstrates not only the fact of execution. He also confirms that the other party has no complaints in this regard. Information about this must be present in the text of the document.
Legal significance
What does the act of acceptance of completed work mean for both parties? For the contractor, this is confirmation that he has fulfilled his obligations towards the customer. In fact, such a document can be considered a detailed report on the work done. Therefore, it must clearly reflect:
- all types of work performed;
- their total cost;
- deadlines (initial and final);
- no complaints from the customer.
All these points must be consistently reflected in the text of the act. The absence of one of the listed indicators may lead to the fact that the document as a whole will be considered invalid.
For the customer, the acceptance certificate for completed work is an official confirmation of planned expenses. After signing such a document, he can safely transfer the specified amount to the contractor. For both parties this will mean the end of the deal. Any claims arising after this will not be considered.
Contractual obligations
It is much easier to draw up an act on the performance of certain works if they were previously agreed upon in a separate contract. This makes the job easier for both parties. The contractor will not need to specify each type of work, and the customer will only have to accept the final result and check the final amount with the one indicated in the original document. A sample certificate of work performed under a contract can be considered using any specific example.
In the photo given in the article, for example, it is clearly visible that there is no list in the “name” column. It simply states that the work was carried out in accordance with a specific contract. No more detailed information is required in this case.
In addition, such an act must necessarily have a “cap” similar to that present in the main agreement. It contains the names of both counterparties and their representatives, indicating the documents on the basis of which they carry out their activities. At the end, it must be noted that all work was completed in full, without violating the agreed deadlines, and the receiving party has no complaints regarding their quality. Like the contract itself, the act is also usually drawn up in two copies.
Documentation of construction work
Separately, it is worth paying attention to the act of completed construction work. There are some subtleties here. To begin with, it is worth noting that Russian legislation has not approved any unified form of such acts. However, there are two types of documents that must be completed in such cases.
These include forms:
- KS-2. It directly reflects only the fact of performing this type of work. Moreover, each enterprise can independently develop for itself the form of such a document that is as convenient as possible for filling out.
- KS-3 is, in essence, a certificate of the costs and value of the work performed by the contractor. It is designed for accounting operations and tax accounting.
Both documents are used for acceptance of almost all types of construction and installation work. The absence of at least one of them can be considered a gross violation of accounting for expenses, income and taxation, for which penalties are provided.
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 performing various services, an agreement is drawn up, which is signed by both parties. It reflects the timing, type of service provided (legal, medical, educational, transport, etc.), the essence of the service and details of the parties. The document has a registration number and a stamp is affixed to it. Each party receives one copy, which can become the basis for transferring money for the service provided.
After some time, a controversial situation may arise in which the parties begin to find out whether assistance was really provided or not. Another piece of paper will help clarify the situation – the certificate of services performed.
An act of performance of services is a document certifying the fact that the service was actually provided (work was performed) and displaying the fee for it and the terms of provision. It is drawn up to document the completion of a service or work in accordance with the agreement.
The act of performing services refers to primary reporting documents and can become the basis for including expenses for the service or work provided as expenses. The legislation does not establish a unified form of the act.
According to Federal Law No. 402-FZ of December 6, 2011, documents with an unapproved form must necessarily include the following data:
- Document's name;
- Date of preparation;
- Full name of the institution;
- The essence of the business transaction performed;
- Equivalents of the performed operation in value and physical terms;
- Indication of the positions of persons responsible for the implementation of a business transaction and the correctness of its reflection in the documentation;
- Listings of the listed officials.
Certificate of performance of works and services - you can download a sample
Why do you need a certificate of services performed under a service agreement?
The certificate of services performed, drawn up for the service agreement, is signed by the two parties to the transaction. It is usually drawn up by the performer, since it is the performers who are most often accused of failure to perform the service or of not providing it in full.
If work is carried out under a contract with the customer (for example, repair, construction, turning and others), i.e., such work, the material expression of which is the result, it is not necessary to draw up an acceptance certificate for the service provided. This is because if the case goes to court, the direct evidence will be the result of the work itself.
The document can become powerful evidence in court if a dispute arises between the parties regarding the service provided, the result of which cannot be viewed, shown or measured.
In this case, we are talking about intangible services, i.e. the use of the intellectual or professional knowledge of the performer for the purpose of providing assistance. The fulfillment of the terms of the contract for the provision of services is evidenced by the date of full implementation of services or work and the signature of the parties to the agreement.
The customer is no less interested in drawing up the act, since the document confirms that the money was paid for a reason, but for the acquired benefit from the actions of the performer.
You can read how to draw up an agreement between an individual entrepreneur and an LLC or any other legal entity.
What does the legislation say?
The legislation does not force the parties to the agreement to draw up an act of performed services under a service agreement, however, Chapter 39 of the Civil Code provides clarifications regarding the provision of services for a fee. The contract must include a clause explaining exactly how and on what basis the fact of carrying out the work or service is confirmed.
It turns out that even before the execution of the contract begins, the need to draw up such a document is indicated. Such documents are usually called an acceptance certificate or a certificate of services performed.
Since the legislation does not establish a special form of the document, the act is drawn up in any form. The main thing is that it makes it possible to understand when and what services were actually provided. The document can be the basis for calculations and subsequent taxation; it represents an addition to the main agreement.
Tax Code Provisions
How to correctly draw up an act of performed services under a service agreement?
As noted above, there is no unified form for the work completion certificate. The exception is construction and installation work, for which a standard form KS-2 has been drawn up.
Mandatory document details
The acceptance certificate for the work performed is drawn up in any form, but a number of details must be reflected in it:
- Title of the document (various options are acceptable: act of completion of work, act of acceptance of work performed, act of acceptance of work performed, act of performed services (or work), etc.);
- Registration number;
- Date of drawing up the act;
- A reference to the number and date of the contract under which the work was carried out or services were performed;
- Names of the customer and contractor (full full name);
- Representative positions;
- Type of work performed or services provided;
- Total cost of work or services (excluding VAT or including VAT);
- Scope of services provided and deadlines;
- Listings of responsible persons and
The act of performance of work or services is drawn up and signed by the contractor in two copies. After this, the document is sent to the customer for signature. One copy with signatures of the parties is given to the customer, the other remains with the contractor.
Certificate of completion of work under a service agreement - sample document completion:
Sample certificate of work performed under a service agreement. If the customer has complaints regarding the scope and quality of the service, the appointed representative can reflect this in the document, as well as indicate the period during which the defects were corrected. The signatures of the representatives are sealed.
How to correctly draw up a power of attorney for the right to sign documents? The answer is contained
If both parties are satisfied with the quality and volume of the service provided or work performed, an entry similar to the following is made in the document: “There are no claims against the contractor.”
Certificate of acceptance of work performed and services provided (form to fill out):
Sample act of acceptance of work performed and services provided. Since the act is an annex to the main agreement and has legal force, it may reflect the financial results of the transaction.
So, for example, if an advance was paid, it can be noted in the document that minus the prepayment, the amount to be transferred to the contractor’s bank account corresponds to a certain monetary equivalent. It is also possible to consider this unnecessary and arrange a reconciliation of the payment separately.
Thus, if services of an intellectual or other nature are provided that do not have material confirmation of the results of activities, a clause must be included in the contract on the execution of a document mutual with the customer, containing the fact and time of provision of the service. This document is drawn up in any form, but must contain the date of provision of services and the signatures of both parties.
You can find out how to draw up a power of attorney to receive a work book upon dismissal and download a sample of such a document
Is it necessary to draw up an act of services rendered? The answer is contained in the following video with expert recommendations:
Confirmation of the fact of provision of services under the relevant types of civil contracts is the act of provision of services. Like, it is signed by both parties to a contract for the provision of paid services and is used as a basis for payment, written evidence in civil cases or when drawing up a claim, as well as in the economic sphere.
The document is drawn up after the conclusion of contracts for the provision of paid services: legal, tourism, hotel, medical. The main difference from the act of acceptance of completed work is that the service, as a rule, does not imply a material expression. That is, it is intangible in nature and is consumed in the process of providing it.
Example of a service provision act
under an agreement for the provision of legal services for the conduct of a civil case
Individual entrepreneur Yulchenko Marina Stanislavovna, OGRNIP 464354335, INN 222184698686, registration address: Russia, Rostov region, Rostov-on-Don, st. Kirova, 55-17, hereinafter referred to as the Contractor, and
citizen of the Russian Federation Ryzhakov Alexey Andreevich, passport series 11 98 number 84756455, issued on 05/08/2010 by the Federal Migration Service of Russia for the Rostov region in the Zheleznodorozhny district of Rostov-on-Don, registration address: Russia, Rostov region, Rostov-on-Don, st. . Tikhomirova, 11, hereinafter referred to as the Customer, and together referred to as the Parties,
have drawn up this document stating that:
- The Contractor, in accordance with the agreement concluded between the Parties for the provision of legal services for the conduct of a civil case dated March 22, 2017, provided the following services
- Analysis of available documents and determination of the legal prospects for resolving a dispute regarding the recognition of ownership of an unauthorized construction - 1, cost 5,000 rubles.
- Preparation and submission of a claim for recognition of ownership of an unauthorized construction to the Voroshilovsky District Court of Rostov-on-Don - 1, cost 7,000 rubles.
- Participation in preliminary and main court hearings - 3, cost 5,000 rubles/1, total 15,000 rubles.
- The services were completed completely and on time. The customer has no complaints regarding the volume, quality, or timing of the provision of services.
- This Act is drawn up in two copies having equal legal force, one for each of the Parties.
Performer: IP Yulchenko M.S.
Customer: Ryzhakov A.A.
How and why a service provision certificate is drawn up
Strictly speaking, the law does not establish the obligation to draw up an act of provision of services under relevant contracts. At the same time, for the purpose of tax accounting of expenses incurred to pay for the services of the performer and, accordingly, reducing the tax base, such an act must be drawn up. It also becomes mandatory when it is expressly stated in the contract. And in such situations, the court may refuse in the absence of an act and information about the fact that it was sent to the Customer for signing.
The act signed by the parties indicates compliance with the deadlines for the provision of services, their quantity, and quality. Drawing up such a document is beneficial to both parties. The customer will be insured against claims for payment for services that were not actually provided, and it will be easier for the Contractor to prove the fact of provision of the service.
The document is drawn up in free form. Its contents include information about:
- date and place of compilation
- name (use of phrases is acceptable: act of acceptance of services performed, act of services rendered, etc.)
- details of the contract and its parties (date, number, subject)
- list, volume and cost of each service included in the subject of the contract
- the total amount of payment for services rendered
The act is signed by the Contractor and sent to the Customer in the manner established by the contract. The customer is obliged, in the absence of claims, to sign such a document within a reasonable time after the completion of the service provision process. If a specific period is not specified in the contract.
When the recipient of the service is a third party, judicial practice allows the signing of an act between the Contractor and such third party as evidence of the provision of the service.
Features of drawing up and signing a document
In our example of the act of providing services, we did not use the concept of hours spent. In most cases, it is quite difficult to determine their number. If you plan to use such an act in the tax sphere as a primary accounting document, we strongly recommend that you describe the service according to the following scheme: name of service - quantity - unit of measurement - price - amount.
The certificate of services performed is important for the Contractor in that it is in it that the Customer puts his signature that everything is normal and accepted without complaints. When sending the document, make sure that you can prove in case the document was sent. In addition, be sure to include a written message that the services have been provided and the Customer must accept them and pay within a certain period of time.
As a primary accounting document used by the customer to record the fact that the contractor has performed any work or services provided, along with the contract, a certificate of completion of work is used. This document contains information about both the services and work performed and their cost. The act is drawn up in two copies, the signatures of the responsible persons and the seals of each of the parties are placed on it, one copy remains with the customer, and the other with the contractor. The act signed on both sides is the fact of acceptance of the work by the customer.
When providing services, as a rule, a contractual relationship is concluded between the contractor and the customer, the basis of which is the contract. The contract may stipulate various conditions, for example, the timing and progress of work, the responsibility of the parties if contractual conditions are not fulfilled, a preliminary estimate of work may be separately indicated, etc. However, the contract does not establish the fact of performance of services or work by the contractor; this is precisely what this act is used for.
In addition, the certificate of services (work) performed is a two-sided document and must be signed by both parties. For the contractor, this will be the fact of delivery of the completed work or part of it, and for the customer, its acceptance. Moreover, the procedure for accepting work must be taken very seriously, because in fact the contractor confirms that he has no claims against the customer in relation to the work or services performed for him.
According to the Civil Code of the Russian Federation, Art. 720 the customer must accept the work within the time period established by the contract. In case of detection of violations of the terms of the contract or detection of shortcomings and defects that significantly affect the quality of services (work), the customer must describe it in the appropriate act and notify the contractor about this. After correcting the comments specified in the act, the customer signs the document.
After the act of completion of work under the service agreement is signed by both the customer and the contractor, the document acquires legal force. In this case, the customer has an obligation to the contractor to pay for the services provided to him or the work performed within the terms established by the contract. And although there is no unified form, there are 2 official forms that are usually used by construction organizations:
- displays the fact that work or services have been performed.
- displays the total amount of money that was spent to complete the work.
However, an organization can use its own developed form, but it must contain a number of necessary information.
At what point is the document compiled?
How to draw up a work completion certificate
The act can be drawn up either in free form, but containing certain information, or in the form KS-2, KS-3. The free form must contain the following information:
Nuances of drawing up an act
It is worth noting that the act of acceptance of the transfer of services must be drawn up in the currency in which mutual settlements between the contractor and the customer will be carried out.
What to do if deficiencies were identified in the work performed, if the work completion certificate has already been signed? This issue is controversial, on the basis of the Civil Code of the Russian Federation, Art. 720 the customer must reflect the identified deficiencies when accepting the work, if they were not hidden. The decision of the courts is twofold - some take the side of the customer, others take the side of the contractor, because the act has already been signed by the parties.
On the other hand, the contract is not executed in the proper form if the work is not performed with the appropriate quality, therefore the act cannot indicate that the work was performed with high quality. Based on this, you can refund the funds paid. Due to the ambiguity of the situation, it is recommended to resolve such issues with the help of qualified lawyers who will help resolve the problems that have arisen.
Certificate of completed work sample, form
