Acceptance certificate for completed work (analogue: act of completed work, act of acceptance of completed work, act of services rendered, act of acceptance of completed work, form KS-2) – an accounting document recording the fact of completion/delivery of work or provision of services on time. This document serves as the basis for reflecting costs in expense items for work or services performed. In construction, an act of inspection of hidden work is often used -.

Acceptance certificate for completed work, sample filling

The work acceptance certificate is the most important document, reflecting the fact of fulfillment of obligations by one party to the other and the absence of claims from the customer to the contractor. The act is an additional annex to the main agreement between the customer and the contractor, which is concluded before the execution of a transaction, service or contract. Such an agreement usually stipulates the terms of the transaction and execution of the order, the duties and responsibilities of the parties.

There is no single form of document, except for the act of performing construction work in the KS-2 form. The certificate of completed work takes the form of a simple written agreement without any notarization. The form can be arbitrary if the contract does not separately stipulate the procedure for drawing up this document

As an example, consider a contract. Such an agreement itself only states that the parties undertake to fulfill the terms of the transaction and their obligations, but the proof of the completion of the work is the work acceptance certificate. And the signing of this document by both parties means that the contractor has completed his work, and the customer has accepted it.

Form of acceptance certificate for work performed

A standard act on work performed or services provided contains the following data:

• name of the document, serial number of the act, date of preparation;
• deadlines and list of works/services;
• cost of work performed (services provided) including VAT;
• details of the customer and the performer (contractor);
• signatures and seals of the customer and contractor.

What is a necessary requirement for filling out the act. The main thing is, of course, the data of the customer and the contractor, their details, which are initially prescribed in the contract. Since the work completion certificate is an additional document, it must indicate information about the number and date of the contract. Along with this, the contract itself must indicate that the work will be recorded and accepted in accordance with the acceptance certificate.

The act document lists all the work and services specified in the contract with their prices. The signing of the act by both parties indicates that the customer and the contractor have no claims against each other. When a transaction is concluded by legal parties, both the contract and the act of completion of work are endorsed by the seal of both companies. If the parties to the contract are individuals, then the work completion document contains sufficient details and signatures of the parties.

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

Certificate of completed work for individual entrepreneurs sample -

Certificate of completed work for LLC sample -

Certificate of completed work and services 2019

The legislation does not provide 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 construction and installation work. A special KS-2 form has been developed for them.

In order to streamline the taxation of payments for work and services, the Tax Legislation provides definitions of these operations. The result of the work carried out is material assets that have a real expression. The participant who completed the work transfers it, and the customer accepts it. For such operations, a work completion or acceptance certificate is filled out. Services do not have a material expression; there is no transfer of physical items or objects. With the help of an act of provision of services, the parties only indicate that the services were provided within a certain period of time. It is these documents that most often become the subject of disagreement and controversy.

The Civil Code does not have clear definitions for these processes. The legislative act, in its chapter on the paid provision of services, streamlines the rules for drawing up contracts for the provision of several types of services: auditing, medical, tourist services, training, consultations, etc.

The legislation provides the basis for drawing up this document. A contract is considered a mandatory precondition. An act drawn up in the absence of such a document may be recognized by the tax authorities as erroneous and invalid. The contract mostly specifies what document will be used to record acceptance. Articles of legislation provide for cases where the agreement and transfer and acceptance of services or work can be formalized in one document drawn up in a free format.

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

Certificate of completed work sample

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

• The act is assigned an individual number under which it will be registered in the accounting reports of 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 time frame 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 taking into account value added tax. It corresponds to the cost of work and services specified in the contract. The exception is when the customer has complaints, does not accept certain types of work, and refuses to pay for them.
• The document specifies the account details according to 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 specified in their constituent documentation.
• The act is certified by the signatures of authorized representatives of both parties (with a transcript and indication of position) and imprints of the original seals.

Since the acts are classified as bilateral, they are filled out in two versions. Registration is carried out 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.

Commercial relations between the parties to a transaction, whether individuals or legal entities, require the signing of a relevant agreement (purchase and sale, factoring, provision of services or work) and other relevant documents - for example,. Unlike the main contract, such papers are usually drawn up after the fact: when the goods are sold, the work is completed and the consumer has had time to evaluate the professionalism of the contractor. Based on previously signed acts, cash documents are subsequently drawn up that are used to transfer money to the contractor or seller.

The “interim” papers drawn up after the contract, but before the accounting orders, also include the act of completed work. You can fill it out by hand or on a computer, modifying the form at your discretion. You can download the act, like , on the Internet; Below we will tell you why it is needed and where you can find a document template for working in Word and Excel.

When is a work completion certificate drawn up?

For obvious reasons, an agreement for the provision of services or performance of work, drawn up before the contractor begins actions, cannot reflect the quality and completeness of the order. Even if the document specifies the terms of cooperation throughout the transaction, quality control of the task, and the procedure for resolving a conflict in the event of improper performance by one of the parties of their duties, both counterparties need a “final” paper. It will contain a complete list of services provided or work performed, the cost (of each item and total) and a statement from the receiver that there are no claims against the contractor.

Important: like , the certificate of completion of work is drawn up in free form by agreement of the parties. There is no unified form: the financial department of the receiving party can develop its own, which will immediately contain the company’s details, or use templates and samples found on the Internet.

The document acquires legal force immediately after the signatures of the customer and contractor and the seals of organizations are affixed to it. When resolving a conflict out of court or when filing a statement of claim in court, the form in which it is drawn up will not matter: the main thing is that the information contained in it can be unambiguously interpreted.

When signing a work completion certificate, two scenarios are possible:

1. The customer has no claims against the contractor. Here all aspects of the case should be taken into account: whether the deadlines for completing the work as a whole or its stages separately were met; how well the required actions were carried out; whether the contractor has fulfilled its other obligations. Then the corresponding note is made in the contract in one or two lines, after which the counterparties (usually their representatives) put signatures and seals or stamps at the bottom of the sheet.
2. It seems to the customer that the contractor did not complete the work or provide services in full or later than the agreed deadline. In this case, all claims are listed in the same act - immediately below the main table. They are usually presented in the form of a numbered list, but can also be simply divided into paragraphs. After being signed by representatives of the buyer and contractor and stamped, the paper can be used when filing a claim in court in order to obtain compensation from the contractor for poor quality or untimely performance of work or provision of services, or to force him to fulfill his duties properly.

Important: it is advisable to draw up a work completion certificate in two copies - for the customer and the contractor. Signing and transferring a third copy for safekeeping to an uninterested person, as well as certifying a document by a notary, are unnecessary actions that will only waste time from counterparties.

If one of the parties, the customer or the contractor, refuses to sign the certificate of completion, which especially often happens when trying to introduce new ones, the document retains legal force - then it will be enough to make an appropriate note in it. To completely eliminate attempts to challenge the validity of the document in court, an uninterested person who is ready to attest to the legality of using the document should be involved in signing.

How to properly draw up a certificate of completion of work?

The procedure for filling out the work completion certificate:

1. In the upper right corner of the document the date of compilation is indicated in Russian format: DD.MM.YYYY (day, month, year). Using other designation methods is not prohibited, but it is not recommended either.
2. At the top in the center there is a heading: “Act on acceptance of work performed (services provided) No...”. If the form is filled out on a personal computer, the name of the document should be written in bold, slightly larger font relative to the main text. This condition is not mandatory: its purpose is to facilitate the perception of the act of work performed by those reading the document (from contractors to representatives of the judiciary and the prosecutor's office).
3. Further, in the body of the document, the full official name of the performer is indicated: company or individual entrepreneur. Next to it, if there is enough space on the form and the employee of the accounting or legal department has enough time and desire, you can provide the abbreviated official name and details: TIN, OGRN, KPP, OKVED and others.
4. In the next block, you must list the full official name of the customer company, its abbreviated name and details in the order described above. As in the previous paragraph, in addition to the TIN, KPP and others, here you can specify data for non-cash payments: BIC, correspondent account, and so on.
5. The summary table shows the financial parameters of the contractual relationship:
   • in the first column - a number in order (one for each position, starting with one);
   • in the second column - the full name of the position, in accordance with the contract for the provision of services or performance of work, accompanying documents or the contractor’s price list (for example, “brick laying” or “territory cleaning”);
   • in the third column - the amount of work performed or service provided, if they can be measured in any quantities (for example, man-hours, pieces or cubic meters);
   • in the fourth column - the units of measurement used to objectively assess the amount of work (according to the metric system adopted in the Russian Federation);
   • in the fifth column - the cost of a unit of work performed or service provided in rubles (in numbers);
   • in the sixth column - the total cost of each position, calculated by the product of the values ​​​​from the fifth and third columns for each line, also expressed in rubles;
   • in the “Total” line - the total cost of services provided or work performed, obtained by adding the values ​​from the sixth column;
   • in the “VAT” line - the total value of value added tax;
   • in the “Total” line, you can simply duplicate the value contained in the “Total” line, since VAT is included by default in the cost of performing work or providing services.
6. In the next block, located outside the table, you need to provide (now in words) the previously calculated amounts of value added tax and the total price of the work or services supplied by the contractor. “Penny” values ​​can be indicated in numbers - this will give the form a certificate of completion of work a more neat and compact appearance.
7. Below you need to make a note about the quality of the contractor’s performance of his duties under the contract. If the buyer has no complaints, the entry will take one or two lines; if there are, they should be listed in the order described earlier - in the form of a numbered list or text paragraphs.

At the end of the document, the parties to the transaction or their representatives must put signatures with transcripts, as well as seals or stamps of the organization or individual entrepreneur.

Work completion certificate form - download

You can draw up the form for the acceptance of completed work by hand, but it is much more convenient to do it on a computer or download a template on the Internet. Below you will find links to downloading report forms for working in a text editor (for example, Microsoft Word) or a program for filling out spreadsheets (for example, Microsoft Excel).

Word

You can download the work completion certificate form for Word from the link above.

Excel

You can download the work completion certificate form for Excel using the link above.

Certificate of completion of work - sample (download Word)

You can download a sample document for review in Word format using the link above.

Certificate of completion of work - sample (download Excel)

You can download the completed work completion certificate form for review in Excel format using the link above.

Let's sum it up

A certificate of completion of work is issued after the contractor provides the results and checks them with the customer. The quality of the services provided must comply with the terms of the contract, as well as the deadline for completing the work. If the buyer is dissatisfied with one or more factors, notes are made in the text of the document in the form of a numbered list or a simple listing without additional breakdown; If the customer is satisfied with everything, a short entry is made immediately after the summary table.

The act of completed work conventionally consists of four parts: a header, a table with accounting data, notes from the customer and signatures of both counterparties. Along with the full official names of the companies, it would not hurt to provide abbreviated names and basic details. The document is drawn up and signed in two copies: for the buyer and the contractor; The paper is given legal force by the signatures of the counterparties and their seals or stamps.

Business entities can enter into agreements with each other, under which one party performs a certain list of work for the other. The main document for such transactions is the concluded agreement. But to reflect that the transaction has taken place, the parties will be required to sign an acceptance certificate for the work performed.

When the parties formalize a contractual relationship regarding the performance of certain works, they only fix the obligations and rights under the contract. The contract itself does not reflect the fact of the transaction. For this purpose, the customer and the contractor must, in addition to the agreement, draw up a certificate of completion of work.

It is a document in which the work is recorded in value terms, and this form also reflects the date when the contractor carried out the work stipulated 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 prepare it and conclude it before they begin to carry out the actions provided for by it. It only records the presence of intentions. But this document does not allow us to reflect the date of completion of the work, as well as the acceptance of the results by the customer.

In these cases, the legislation establishes the need to draw up an act for the work performed. Its importance increases when work must be carried out in several stages. In this case, it is stipulated that the contractor submits the work at each stage.

Attention! If the customer has any complaints, then he must reflect them when drawing up the acceptance certificate for the work performed. All controversial issues that arise during the course of work are recorded here. Moreover, the renting party may also have claims.

It is important to remember that the deed 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 having legal force.

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

To confirm the fact that a transaction has been completed to perform a certain amount of work, the regulatory authorities conducting inspections first of all request a contract and an attached acceptance certificate for the work performed.

bukhproffi

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

Which form to use?

What form of the work completion certificate will be used to draw up the document is not regulated by law. It is determined by business entities independently. The performer creates the act of completed work, so most often he determines the structure of the document.

If the form of the act is important for the parties, it is necessary to consider its content in the contract drawn up before the start of work. In this case, 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 a contract, the parties must agree on a sample act between themselves, and then endorse it, confirming that they agree to use it to formalize this transaction.

In what case is the KS-2 form used?

There are also unified forms of act KS-2 and KS-3, which document the execution of work. Most often, these forms are used when estimates are prepared for work. Such documents are used to document construction and repair work.

However, they can also be used to carry out work for industrial, residential and civil purposes. Their design requires specialized complexes. They are used by large companies, public sector customers, etc. KS-2 is required for use in construction.

KS-2 is an act that is formed on the basis of the work log. It is explained by such a document as KS-3 - a certificate of the cost of work performed.

These documents can be used to formalize the acceptance and delivery of work in other sectors of the economy, the main thing is that both parties agreed to this.

Certificate of completion of work - download form and sample 2019

Attention! You can produce . The document can then be either printed or saved in PDF format.

Sample of filling out the acceptance certificate for completed work

Let's look at the example of filling out a work completion certificate.

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

The next step is to write down the name of the document - in the middle of the line, put “Certificate of completed work”. Further on 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 indicate information about the agreement within the framework of which it was drawn up - serial number, date of conclusion. However, it is allowed to indicate here another basis on which this act was issued.

The next step is the introductory part of the document. It must indicate in detail the parties between whom the act is drawn up - 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 in the future for convenience.

The certificate of work performed with an individual does not have any significant differences in this part. In this case, it will be necessary to indicate your full name. a person, his registration address, and as a document on the basis of which the activity is carried out - information about his 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 in which it is indicated that the required volumes of work or services have been completed in full, and each party has no claims against the other. In this place, it is advisable to once again write down the details of the concluded agreement - its number and date.

Attention! It is advisable to provide an empty space in the text of the act in which the customer can manually indicate his claims. 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 provided is entered. Each line recorded should contain a description of the job, 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 for all work or services performed is entered. If the contractor works on a common system and applies VAT, then the total amount must include this tax, after which its amount and estimated rate are separately highlighted.

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

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

Procedure for signing the act

After the contractor informs the customer that the work has been completed, the latter must begin the procedure for accepting it and then sign the certificate of completion of the work.

The act is drawn up in two copies, and on each copy both parties put their signatures, transcripts, and seals. From this moment on, the document is considered signed and gains legal force.

If, as a result of the acceptance of work by the customer, poor-quality work is identified, then he can enter information about this in the document and demand that the contractor eliminate them. The latter, after repeating the work, draws up a new act and again submits it for signature.

The customer may refuse to sign the act if, upon acceptance of the work, he identified fatal deficiencies. The Civil Code determines that such deficiencies are those that prevent the object from being used for its intended purpose, or their elimination will entail significant costs. However, refusal to accept the work and sign the act must be expressed in writing.

Attention! The customer may also avoid signing the act. However, in this case, the contractor, if the scope of work has been completed in full and on time, can carry out the procedure of unilateral signing of the document.

Previously, he must be sent by registered mail with notification of receipt a copy of the act and a written message about the need to accept the work and sign the document. If the customer does not take any action, then the contractor puts a mark on the document indicating that the other party is evading its signing.

Is it necessary to conclude an agreement between the parties or not?

Some business entities working in the service sector want to simplify their document flow. For these purposes, they refuse to draw up a contract with customers, but simply switch to invoices and certificates of work performed. This scheme has the right to life, but it must be used carefully.

According to civil law, an agreement between persons is considered concluded even if in fact there is no paper called “Agreement”. It is important that the primary documents containing all the necessary information are properly prepared and signed. In particular, the courts most often make decisions in favor of the plaintiff, even if there are simply signed invoices and certificates of work performed.

However, concluding an agreement is still very desirable, since it can provide for many key relationships - for example, the payment procedure and the process of accepting work. Therefore, it is better to do the following.

If you plan to work with regular contractors, then at the beginning of the year you can conclude one general agreement, which will indicate that the amount of the agreement consists of signed acts. Before you begin to provide a service, you must have at least a signed copy of the document on hand - for example, sent by email or fax.

Attention! If there are a large number of customers being served at the same time, it is advisable to create an invoice agreement form. This is a document that would simultaneously act as an invoice for services rendered, and at the same time contain the basic conditions for the service provided.

Accounting entries

The certificate of completion of work is a two-sided document. Therefore, its results will be reflected in both the contractor and the recipient of the service.

The Contractor will reflect the following transactions on the signed form:

In turn, the recipient of the service records it in his accounting by the following operations: