2ndfl zag filling sample. Form and sample filling

Organizations carrying out various types of work are obliged to record the progress of their implementation in the relevant documents. As such, domestic legislation provides for a formalized acceptance certificate for completed works KS-2 and a certificate of their cost KS-3.

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What are KS-2 and KS-3 used for?

In the process of performing the work stipulated in the contract or work contract, the organization called the performer is obliged to keep a log of their implementation of the standardized form KS-6a. In addition, on the eve of the execution of the work, an estimate is drawn up, in which their clear cost is fixed. By comparing the information from the two specified documents, employees of the accounting department or the economic department are filled out. It is a documentary confirmation of the acceptance of the work performed and the absence of claims from the customer regarding their quality or timing. If the claims are significant, they are recorded in the act.

Subsequently, on the basis of analytical information from KS-2, an accountant or economist fills in the Certificate of the KS-3 form. It serves as a kind of financial document that determines the amount to be paid by the customer to the contractor and is the basis for reflecting it in accounting and tax accounting.

How to fill in KS-2 and KS-3 correctly

In order for the above documents to have legal force, it is important to fill them in correctly.

Nuances of filling KS-2

Firstly, the persons of the executive organization authorized to draw up the KS-2 act should know that its form was approved by Rosstatagentstvo in decree No. 100 of 11.11. 99. However, the current legislation does not prohibit making adjustments to it according to the needs of each individual business entity, which do not contradict legislative acts and the interests of the public. Nevertheless, it must contain the following mandatory details:

1. not abbreviated legal names of all parties to the transaction (customer, contractor and investor, if any), as recorded in their Charters;
2. codes by classifiers (OKPO and OKUD);
3. location of organizations that are parties to the transaction and their contact information;
4. date and place of drawing up the document, reference to the work contract or other civil act;
5. high-quality and detailed description of the work performed, as well as other aspects agreed by the parties;
6. if there are any comments on the timing, volume or quality of work - their obligatory fixation in the act;
7. side visas with their decoding and certification with seals.

Nuances of filling KS-3

The main thing that the person making up the KS-3 should know is that analytical information about the cost of work and the types of costs reflected in it must correspond to the estimate. In addition, those expenses are entered into the certificate that were not specified by it. These include:

• increase in wages for employees performing work and controlling work processes;
• jumps in prices for materials;
• an increase or decrease in the rent for the rented equipment, if any;
• other amounts that entailed an adjustment of the cost of work previously stipulated in the work contract.

Unlike KS-2, the person responsible for drawing it up does not have the right to modify the KS-3 form.

The title part of KS-3 includes the above items 1-4.

The tabular section contains information about the name of the work, the code of their type (if provided), their cost (on an accrual basis), the initial price indicated by the contractor and the final price for the reporting period. When calculating, a prerequisite is the delineation of the amount of value added tax, which is entered in the corresponding line. After that, the full amount is calculated taking into account this indirect tax and entered in the line "Total including VAT".

Incorrect preparation of the KS-3 certificate is fraught with administrative punishment and penalties imposed on the contractor organization.

Shelf life of KS-2 and KS-3

For both forms, the legislation provides for the same storage period - 5 years after the reporting period in which the documents were drawn up.

A special KS-3 form is used to document settlements during construction work. The document indicates the cost of the services provided and reflects the costs. Most often, it is filled out in duplicate, one of which is intended for the customer, and the other for the contractor. If necessary, a third sheet can be drawn up - for the investor. The article provides a KS-3 form, a sample of filling, and at the end you can download the form from the link in a convenient format - excel or word.

The main purpose of the form is to reflect the cost of construction and installation work. It refers to primary documents and is filled out using the data contained in the KS-6 journal.

The entire form consists of three parts.

1. Title page. The data of the parties to the contract, the number of the certificate on the cost of the work performed, the date of its execution and the duration of the reporting period are indicated here.
2. Tabular. Contains the cost of work performed and costs. Column 4 reflects information on costs from the beginning of construction under the contract, in column 5 - from the beginning of the calendar year. The sixth column includes information only for the reporting period.
3. Final. In the final part, indicate the total amount of costs excluding VAT, for which a separate field is left. Under the designation "Total" enter the full cost of work together with tax.

It should be noted that this form is not intended to confirm the acceptance of the work result. For this purpose, the KS-2 act is filled in. This bilateral document confirms that the construction work has been completed, the customer is satisfied with the result and has no complaints.

The terms in which you need to fill out these forms are determined by the terms of the agreement concluded between the parties. Based on the completed KS-3 form, settlement with the contractor is made.

Is it mandatory to use a uniform form

Since January 1, 2013, many unified forms, especially in the field of accounting, have ceased to be considered mandatory. However, a number of documents are still relevant. These included and form KS-3.

Let's consider a few points regarding document design.

1. The form is completed at the end of the reporting period.
2. The certificate is prepared by the contractor and handed over to the customer.
3. The document reflects the amounts spent on materials, as well as the cost of the work performed, which were specified in the estimate documentation.
4. If expenses were made in excess of the total cost of the planned work, they should also be reflected in the certificate.

Important! Form KS-3 is obligatory for use on the basis of orders of the Ministry of Construction of the Russian Federation No. 358-pr dated May 14, 2015 and No. 11-pr dated January 17, 2014.

In most cases, the certificates are filled in in duplicate - for the customer and for the contractor. At the request of the investor, a separate, third sheet can be prepared for him. A sample download will be available below.

What expenses are reflected in the certificate

Help is provided for fixing costs and their subsequent reflection in accounting. The cost of work is paid in accordance with pre-approved prices.

The total amount consists of the following expenses:

1. Operation of various equipment and mechanisms.
2. Payment of wages to specialists hired for construction.
3. Rising prices for building materials used during planned works.
4. Accrual of allowances related to overtime work or its performance in conditions hazardous to life and health.

At the request of the customer, the help can display information not only on the construction as a whole, but also for each individual type of equipment. However, such expanded filling is not strictly required.

Forms KS-2 and KS-3 are an act of acceptance and a certificate of the cost of work used in the construction industry, in the implementation of construction and installation work. The compilation of this documentation means the completion of a full cycle or a certain stage of work, which must be paid in accordance with the terms of the work contract. In the article, we will tell you about the KS-2 and KS-3 forms: what is their application and filling in 2019.

General order

Forms KS-2 and KS-3 are widely used in the construction industry. The first document is an act, which is the actual confirmation of the completed volume of construction and installation work. That is, the performer draws up a special act, which reflects a complete list of the work performed. Then the document is sent to the customer for approval. In turn, the customer conducts a reconciliation, or acceptance. If there are no disagreements, then the act is signed.

On the basis of the signed act, a special KS-3 certificate is created. This certificate reflects information about the cost of construction and installation work performed under the current agreement or contract. The approved, that is, signed by both parties, the KS-2 and KS-3 forms (sample filling below) are the basis for starting mutual settlements between the customer and the contractor. On the basis of these forms, the contractor issues invoices for payment and sends them to the accounting service of the customer.

Form KS-2: certificate of acceptance of work performed

The certificate of acceptance of the work performed, the KS-2 form, the sample of filling and the key rules for document execution were approved (OKUD 0322005). However, the current legislation provides for the possibility of adjusting the structure of the form. For example, it is permissible to supplement the unified form with specific information that is characteristic of the exclusive activity of an economic entity. Note that such adjustments cannot run counter to the current legal conditions.

The officials determined that the unified form KS-2 (sample filling in 2019) is required to be drawn up when executing any types of agreements, contracts or agreements for the performance of construction and installation work. Without this document, payment of construction and installation works is not allowed ().

Responsibilities for drawing up the act are assigned to the performer. The customer, by signing this paper, confirms his consent in the list, type and volume of construction and installation works performed. That is, the signature of the customer indicates that there is no disagreement between the parties to the contract.

You can download the current forms and a sample of filling out the KS-2 and KS-3 forms (excel 2019) at the end of the article.

How to fill in KS-2: an example of filling

The structure of KS-2 consists of a title and a tabular section. It is recommended to start drafting a document from the title section. So, in accordance with the current rules:

1. The fields "Investor", "Customer", "Contractor" should be filled in in strict accordance with the constituent and registration documents (charter, certificates or extracts from the Unified State Register of Legal Entities from the Federal Tax Service). Note that if there is no information about the investor in the agreement, then the corresponding field does not need to be filled.
2. The fields "Build" and "Object" contain information about the location (execution) of construction and installation works. So, in the "Construction" field, indicate the name of the building and the address. In the "Object" field, write down the full name of the construction object in accordance with the design and estimate documentation and the subject of the contract.
3. Now we enter the type of activity according to OKPD in KS-2, which is assigned to the customer in accordance with (as amended on 02/29/2018).
4. We register information about the concluded contract, agreement, agreement for the performance of construction and installation works. We write in the appropriate field the date of the agreement in the format DD.MM.YYYY and the number of the agreement.
5. Then we indicate the date of drawing up the act, its number, taking into account the chronological order. We also prescribe the period of time for which the document was drawn up.
6. We enter information about the estimated cost of work. We indicate the amount in rubles. Note that the data must comply with the terms of the concluded contract, as well as be confirmed by design estimates.

The title section is complete. Now we start filling out the tabular part of the KS-2 act, the sample filling in 2019 will be as follows:

1. Number in order - we assign a serial number, a new one for each position.
2. "Number of the item according to the estimate" - indicate the number of the item of construction and installation work, in accordance with the approved design and estimate documentation. If several estimates are executed within the framework of one contract, then the numbering may be duplicated.
3. The name of the work must be prescribed in strict accordance with the approved estimate. Abbreviations, changes or additions of names are not allowed.
4. The unit price number is also entered from the data of the estimate documentation, in accordance with the current classifier and FER collection.
5. The unit of measurement denotes a qualitative expression assigned to a specific type of CMP.
6. The number of work performed - we denote a quantitative indicator characterizing the amount of work performed. Percentages are not allowed.
7. In the column "Price per unit" should indicate the accounting price, which is set for a specific type of construction and installation work. If the contract prices are fixed, put dashes in the column.
8. The column "Cost" is filled in anyway. It reflects the value of the performed SMPs, taking into account the volume.

If there are disagreements or comments on the procedure and terms for the fulfillment of the terms of the agreement, appropriate entries are made in the document.

After filling out the KS-2 form (example of filling out), a certificate is drawn up about the cost of the work performed. Then both documents (see the sample of filling out KS-2 and KS-3) are sent to the customer for reconciliation, approval and further payment.

How to fill in KS-3

Use the unified form, which is approved by the Resolution of the State Statistics Committee No. 100 of 11.11.1999 (OKUD 0322001).

Filling out the title part of the certificate is similar to the procedure for drawing up an act. We register the registration information about the investor, customer and contractor. We indicate information about the contract, construction site, the period of construction and installation work. Then we register the certificate number and the date of its preparation. Now let's move on to compiling a table:

1. We register the number in order - a new one for each line.
2. We describe in detail the types of construction and installation work, object, stage or equipment.
3. The code of the type of work - indicate if there is one.
4. Cumulative price.
5. The cost, which is determined by the contractor at the beginning of the reporting period.
6. The total cost at the end of construction and installation work or stage.

Then the final part of the table is filled in: the total cost of the performed construction and installation works is indicated. VAT is allocated, and at the rate that the performer (contractor) is obliged to apply according to the norms of the Tax Code of the Russian Federation. At the end, the amount of construction and installation work is indicated, including VAT.

The finished form is certified by the signatures and seals of the responsible persons of each of the parties.

KS-2 and KS-3: filling pattern

The completed forms are shown below, and you can download a sample of filling out KS-2 and KS-3 at the end of the article.

One of the main documents that must be drawn up during construction and installation work is a certificate in the form of KS-3. It is drawn up on the basis of two documents: contract and. At the same time, KS-2 and KS-3 always accompany each other, since one document is invalid without the other.

The KS-3 certificate is issued in two copies, one of which remains with the customer, the second is transferred to the contractor. A third party, if any (investor or creditor), can also receive a third copy, if he expresses his desire and sends a request to any party.

Files

Form KS-3: highlights

A certificate in the form of KS-3 is a financial document of primary accounting for taxes and accounting, therefore, its registration must take place in a strictly established manner.

The information contained in KS-3 concerns the cost of construction work performed, as well as the composition of costs by type. All data must correspond to the preliminary estimate, and also include those costs that were not taken into account in advance. The latter include:

• an increase in wages to employees of the contractor firm and, as a result, an increase in payments to off-budget funds;
• increase in the price of construction raw materials and materials;
• change in the rental price of equipment and machinery used for construction work and services;
• allowances for, as well as work in the Far North;
• other unforeseen expenses that served as the basis for the correction of the initially declared amounts.

KS-3 registration rules

Organizations are not allowed to make any changes to the standard KS-3 form, including adding or removing any lines. KS-3 - standard and unified form.

Information about enterprises, as, in general, and all other data should be entered into it without any abbreviations, with the obligatory indication of the organizational and legal status (in full accordance with the registration data).

An important point is that the KS-3 form can be applied not only to the construction object as a whole, but also to any of its separate parts. However, in this case, it is also necessary to indicate the full cost of the object.

The procedure for filling out the KS-3 form

The KS-3 certificate has two sides: the title side and the reverse side.

• On the title side, first of all, information about all organizations involved in the construction of the facility (customer, contractor and, if any, investor) is entered. Here you need to indicate their full name and contact information - address and phone number.
• Next, enter the OKPO code in the appropriate cells (you can find it in the state registration documents).
• Below is the name and location of the construction site.
• Next, the date and number of the work contract, which served as the basis for the production of construction work, is entered, as well as the number of the document and the date of its completion.
• Last but not least, you should enter the reporting period during which the construction work was carried out.

The second part of the KS-3 form includes a table. The names of the works, as well as their cost, fit into it. It states here:

• first column - serial number of the title of work in this certificate;
• second column - a specific designation of an object, stage, description of work, equipment or costs. All information is entered with the allocation of parts in the general information on the completed construction and installation work. Sometimes, if there is the will of the parties, here a differentiation of work can be made according to the types of equipment or machinery used;
• third column - code of the type of work (if any);
• fourth column - the cost of work on an accrual basis;
• fifth column - the cost indicated by the contractor at the beginning of the year;
• sixth column - the cost of the work performed for the reporting period.

In conclusion, the final cost of the work is calculated and this figure is entered into the "Total" line with the obligatory allocation of VAT (at the rate adopted by the legislation at the time of drawing up the document). Also, the amount of work performed, including VAT, is indicated separately.

The last thing to do in this certificate is to sign it. On the part of the customer, the KS-3 form is signed either by the director of the organization or his authorized representative, on the part of the contractor-executor - also either the head or the employee responsible for the execution of work. Then both parties must seal the document.

It should be remembered that the incorrect preparation of the KS-3 certificate may entail an administrative penalty, as well as a fine for the head of the organization and the accounting officer, therefore it is not recommended to deviate from the statutory sample.

In addition, one should not forget that the rules for storing primary financial documents for organizations prescribe that this document be kept for at least five years from the moment of its creation.