What is an act of completion. Certificate of acceptance of work performed

The conclusion of an agreement between the parties to the transaction is an important step. When one party is represented by the customer, and the other by the contractor, it is necessary not only to draw up an agreement, but also other important papers.

These include the act of acceptance, which is mandatory for compilation.

It reflects not only the main conditions for accepting the work performed or part of it, but also highlights the issue of the presence of defects, ways to eliminate them, and others. important aspects.

If there are two parties, one of which is the customer for the performance of any types of work, and the other is the contractor, then the corresponding rights and obligations arise. They are fixed in the contract, which is signed by the parties before the start of the agreed work.

However, after the work is done, the contractor must hand it over.

At the same time, the customer is obliged to accept the result of the work performed and confirm that the contractor did everything correctly and efficiently.

In order to indicate the position of the parties regarding the results committed actions, their acceptance and the presence of shortcomings, an act of acceptance of the work performed is drawn up.

It can be presented in several versions, depending on the presence of defects identified during the delivery process:

• in the absence of such, the customer indicates this in the act and pays the amount of money specified in the contract;
• if there are defects, the act indicates their nature and prescribes the conditions for elimination, or commensurate reduction cost, etc.

The act of acceptance of work performed must be signed by both parties, which means agreement with the points specified there.

According to the law, it is necessary to draw up specified document exclusively in the event of an agreement building contract under Art. 753 of the Civil Code of the Russian Federation.

However, if necessary, the law does not prohibit the parties from signing the specified act and using it as evidence in the event of a conflict situation.

Thus, this document is required to be drawn up as confirmation of acceptance of the work performed by the contractor when signing a construction contract.

It reflects all the characteristics of the quality of performance stipulated by the agreement performer's actions. In other cases, it is not legally prohibited to sign such a paper.

Responsibility for an incorrectly completed act

It is especially important to comply with the rules and requirements of the law when filling out said act when the parties to the contract are legal entities and individual entrepreneurs.

If the data, amounts and other parameters are incorrectly indicated in the act, then tax office may refuse to accept for deduction as a VAT reduction the amount specified in the act and the contract.

In addition, if in reporting period expenses will not be taken into account and the amount of value added tax payment will not be reduced by their amount, then the tax will be paid more than necessary.

If errors are made by accident, then legal liability will not be applied. However, for the participants in the transaction, the presence of errors, typos and inaccuracies may end litigation, dispute and conflict.

In addition, the act may be invalidated court decision if it is proven that serious mistakes, inaccuracies, discrepancies with other documents, etc.

Guarantees

In addition to all the mandatory data that should be indicated in the work acceptance certificate, it may contain information on warranty period, which is assumed according to the features and nature of the actions performed.

The term is set in accordance with GOSTs, SNiPs and other norms and rules applicable to certain types results.

In addition, as guarantees for the protection of the interests of the performer, a list or description of events that cannot be covered by the guarantee may be indicated.

For example, a violation of the quality of the work done due to the occurrence of circumstances beyond the control of the contractor. For example, if there is an act, the performer can protect himself from accidental death the result of work from the occurrence of unforeseen circumstances.

At due date guarantee in the acceptance certificate, the customer has the right to declare the identified shortcomings during the entire agreed period and demand their elimination.

In the case of complex and lengthy work, it is possible to draw up intermediate acts that will indicate acceptance specific type or area.

Sample act of acceptance of work performed

For correct compilation the act of acceptance of the transfer (delivery) of the work performed, you must familiarize yourself with its sample, which can be downloaded. This will allow you to see which clauses and conditions are mandatory for inclusion in the text of the contract, what data will need to be clarified in advance and what documents will be required to fill it out.

According to the rules for drawing up an act of work performed, it must necessarily include:

• the name of the document and the date of its compilation;
• customer and contractor data;
• the nature of the work and short description essence;
• enumeration of persons, indicating the positions they hold, of all those who are included in the commission for the acceptance of work;
• an indication of the shortcomings, if any, a list of ways to eliminate it, if all the work performed is completely satisfied with the customer, then this should also be indicated;
• signatures of the parties.

As a result, it is the sample act of completed work that allows you to draw up this document correctly and include all the data that is necessary in it.

You can download it to study and prepare for compilation, as well as to make sure that all documents comply with the requirements of the law and are available.

Fill example

In addition to the sample act of acceptance of work performed, you can download a completed example of such a document. This allows you to better understand the essence and structure of the act, its features and rules for filling out. In addition, understanding the rules for filling in approximate data allows us to conclude that all the required documents are available to fill in the parameters of the act.

Act of acceptance of work performed - a document concluded between two counterparties (the customer on the one hand and the direct contractor on the other), according to which all types of work performed, their total cost, as well as the start and end dates are displayed.

Download act for free

Drawing up an act of work performed (services) is necessary in the case when it is necessary to confirm the fact of work performed by the contractor. This document is a kind of report of the contractor to the customer.

unified form the act of work performed is not approved by the legislation. However, there are two types official forms, by which the fact of work completion is displayed, as well as total amount Money spent on work. Based on this, all organizations have the opportunity to independently develop a convenient form for filling out and using a document on the work (services) performed. AT this case, it is advisable to provide all the necessary information:

1. serial number this document for its registration in the personnel department;
2. date of preparation of the document;
3. the number of the contract, according to which the certificate of completion is drawn up;
4. deadlines for the performance of the agreed work;
5. scope of work performed;
6. the total cost of work (including mandatory VAT);
7. account number that is provided to the customer to pay for the work (services) performed;
8. full name of the customer and contractor, according to the constituent documents;
9. seal imprint of both interested organizations;
10. signatures of the contractor and customer, or persons entitled to sign.

Assuming, what accounting document on the work performed is bilateral, it follows in without fail make two copies. One is transferred to the customer, and the second remains with the direct contractor of the work prescribed in the contract. According to the act of work performed, payment is made, the amount of which is stipulated in the contract and spelled out in the act itself. There may be cases when the customer has the right to refuse to pay the agreed amount of money. The reason may be defects, marriages in work or improper execution order. In this situation, a trial is possible, the result of which, as a rule, is the elimination of all detected problems, as well as the preparation of a new act of work performed.

Sample Fill

First of all, the details of the act number and the date of its compilation are filled in the document. So that the customer does not have questions, it is quite logical to indicate the number of the contract in the number of the act of work performed.

In line "Executor" the data of the party that provides the services are indicated:

• Name(full or abbreviated) according to the constituent documents;
• Legal address performer (zip code, city, street, house);

In line "Customer" the data of the party that consumes the services are indicated (filled in similarly to the "Contractor" line).

In the graph «№» indicate sequence numbers rendered services.

In the graph "Name of work (service)" the names of all works and services that correspond to serial numbers are prescribed.

In the graph "Unit. rev.» the nomenclature is indicated (piece, hour, etc.).

In the graph "Quantity" the volume of work performed or services rendered is indicated in the relevant units of measurement.

In the graph "Price" the price (in rubles) for a unit of work performed or service rendered is indicated.

In the graph "Sum" the cost of the work performed or the services rendered is indicated (that is, the multiplication of the corresponding cells of the "Quantity" and "Price" columns).

The sum of numbers in all cells of the graph "Sum” is written in “Total”, then VAT from total cost of all works or services and the amount of all works or services including VAT.

But if you work without VAT, then in the column “Including VAT” it is written: “Without VAT”.

In the graph "Total amount of services rendered" the amount from the column "Total" is indicated in words.

If the amount integer (that is, without kopecks), then where the penny is written "zero".

In the graph “including VAT" the amount from the column "Without tax (VAT)" is indicated in words.

If the customer is satisfied with the services of the contractor and has no complaints, then personal signatures customer and contractor, as well as printing on the spot M.P. Video: highlights when working with ATS:

Carrying out work at all enterprises, as a rule, is accompanied by the preparation of appropriate primary documents. This is necessary in order to correctly take into account all expenses incurred. One of these documents is the well-known act of work performed. It is compiled at almost any enterprise, regardless of the form of ownership. To avoid unwanted mistakes in the future, you must first carefully consider an example of an act of work performed 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. An example of an act of work performed, given in the article, clearly shows how it should look.

Suppose that the customer turned to the contractor with a proposal to perform specific work or provide certain service. Both parties will have to carry out the completed order in accounting. An example of an act of work performed, which is drawn up in this case, is difficult to make concrete, since usually its form is developed independently at the enterprise, based on the basic requirements accounting policy this company. But such an act must contain several required details:

• name and date of issue of the document;
• full name of both organizations (executor and customer);
• the name (clear wording) of the services rendered or the work performed;
• volume of service (or work) in monetary and in-kind terms;
• Names and positions of representatives of both parties;
• their personal signatures certified by company seals.

Any example of an act of completed work demonstrates not only the fact of execution itself. He also confirms that the other side has no claims in this regard. Information about this must be present in the text of the document.

Legal significance

What does the act of acceptance of work performed mean for both parties? For the contractor, this is a confirmation that he has fulfilled his obligations towards the customer. In fact, such a document can be considered detailed report about the work done. Therefore, it should clearly reflect:

• all types of work performed;
• their total cost;
• deadlines (initial and final);
• no claims from the customer.

In the text of the act, all these points should be consistently reflected. The absence of one of the listed indicators may lead to the fact that the document as a whole will be invalidated.

For the customer, the act of acceptance of work performed is official confirmation planned expenses. After signing such a document, he can safely transfer to the contractor the specified amount. For both parties, this will mean the end of the deal. Any claims arising thereafter will not be considered.

Contractual obligations

It is much easier to draw up an act on the performance of certain works if they were agreed in advance separate agreement. This makes things 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 compare the final amount with the one indicated in the original document. A sample act of work performed under the contract can be considered on any specific example.

The photo in the article, for example, clearly shows that there is no list in the “name” column. It simply indicates that the work was carried out in accordance with a specific contract. More detailed information not required in this case.

In addition, such an act must necessarily have a "cap" similar to that present in the main contract. It contains the names of both counterparties and their representatives, indicating the documents on the basis of which they carry out their activities. In the end, it must be noted that all work was completed in full, without violating the agreed deadlines, and the receiving party has no claims regarding their quality. Like the contract itself, the act is also usually drawn up in two copies.

Documentation of works in construction

Separately, it is worth paying attention to the act of executed construction works. There are subtleties here. To begin with, it is worth noting that the legislation of Russia 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 the forms:

1. 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, which is most convenient for filling out.
2. KS-3 is, in fact, a certificate of costs and the cost of the work performed by the contractor. It is intended 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 as flagrant violation on accounting for expenses, income and taxation, for which penalties are provided.

Based on this document, the contractor has the right to receive payment. The customer confirms his expenses by means of an act. What does the document look like, what is an act of performed services or works?

Basic Information

The act of acceptance of work performed is formed taking into account the requirements for the presence of mandatory details. In the list of those, there is no indication of the obligation to reflect in the act of detailing the work performed.

The obligation of the customer is to accept the work performed within the period specified in the contract, provided that its quality is adequate. Acceptance of work is carried out on the basis of an act of work performed.

Basic concepts

The act of work performed, in a different way, or the acceptance and delivery of work, is a two-sided document that displays the fact of the execution of work, their cost and the period of completion.

The purpose of the act is to record the performance of work in accordance with the contract. Work performed refers to any work or service that one party to a contractual agreement provides to another. Organizations, individual entrepreneurs and individuals can act as participants in the transaction.

When filling out the act of acceptance of work performed, you must specify:

• title of the document, its number and date of compilation;
• names of the parties, their details and address;
• details of the contract to which the act is attached;
• account number of the contractor to receive payment;
• type of work, their scope, deadlines, cost, VAT;
• service unit;
• signatures and seals of the contractor and customer.

The number of copies of the act is agreed by the parties, but each of the participants must receive their own copy.

Purpose of the document

But the mere existence of an acceptance certificate does not mean acceptance of the work by the customer. The document must be signed by both parties. Only after this, the terms of the contract are considered fulfilled.

Based on the act, the customer is obliged to pay full cost works. The contractor is entitled to demand payment. Another important point This is cost accounting.

The cost of the organization to perform work related to production activities can be included in the cost of production. When calculating these costs, they can be included in the expenses of the enterprise.

But it is necessary to confirm the validity of attributing the cost of work under a work contract to expenses with documents. AT otherwise costs will not reduce the taxable base.

In addition, the tax authorities have the right to impose a fine for unreliable accounting and an attempt to evade taxes. The purpose of the act of work performed can be considered with legal point vision.

If the act is signed, but payment from the customer in due date not received, the performer has the right to submit.

When the customer refuses to accept work without proper justification, the contractor has the right to independently sign the act.

The existence of such unilateral act with application primary documentation and the contract gives the contractor the right to demand payment for the work by the customer in a judicial proceeding.

Current regulatory framework

The act of acceptance of work performed is often referred to as primary documents. Moreover, it must contain the details required for primary documentation.

For transactions not related to the transfer of things, an act is required when accepting work according to (clause 4 of article 753 of the Civil Code).

Clause 2 of Article 720 of the Civil Code says that it is possible to draw up an act under a work contract, but only at the discretion of the parties. That is, from a legal point of view, the act is not mandatory.

But there is also accounting. On the basis of the act of completed work, accountants carry out accounting for the operation. Tax authorities and financiers perceive the act as a primary accounting document.

The absence of such can significantly complicate the activities of the accounting department in terms of confirming costs and profits.

Another argument about the obligation to draw up acts of acceptance is tax legal relations. According to the Federal Tax Service, only an act of accepting work can reliably confirm the fact that costs have been incurred.

Therefore, such an act should be drawn up even when performing work within the organization itself. In this case, the form of the act can be any, the main thing is the presence of the necessary data in the document.

Required details

The act on the performance of work, regardless of its form, must contain such mandatory data as:

• identification data regarding the act itself (name, number, date of compilation, etc.);
• grounds for drawing up (work contract, etc.);
• details of the parties involved;
• the essence of the operation performed under the contract;
• deciphered signatures.

Particular attention should be paid to the detail of the work. According to the law, it is enough to indicate the type, volume and cost of work, that is, the main content of the contract.

But sometimes the contract involves the implementation of a set of works, and the payment can be made in stages. In addition, not always a "dry" presentation of the subject of the contract allows you to justify the economic component of the customer's expenses.

In this regard, the tax authorities require to clearly indicate the amount of work actually performed, their nature and timing, which makes it possible to trace the connection between the work performed and the activities of the enterprise.

The judiciary does not always support the tax authorities on the need to detail the work. The organization may provide other documents confirming the fact of performance of work.

But in order to avoid disagreements with the Federal Tax Service, it is advisable to attach details of the work to the act, providing this condition in the contract. Signatures of the parties are considered as integral details of the act of completed work.

An unsigned act cannot be a supporting document. In addition, it is the signature of the customer that certifies that the result of the work is accepted without claims. Therefore, if there are shortcomings, the customer should not sign the act.

Troubleshooting procedure

Acceptance of work by the customer is carried out in accordance with. So the customer is obliged to accept the work performed within the time specified in the contract.

In the event of withdrawal from the contract and the identification of deficiencies, this must be immediately reported to the contractor. Any discrepancies found must be documented.

In the case of signing the acceptance certificate without indicating obvious shortcomings, the work is considered accepted unconditionally, and the customer loses the right to demand the elimination of defects.

If shortcomings are identified in the process of accepting the work performed, such acts can be drawn up as:

If there are disputes between the parties about the shortcomings, an examination is appointed. The cost of such is borne by the contractor, if his fault is proven.

Without causation between the actions of the contractor and the deficiencies discovered, the examination is paid by the party that requested it. If the procedure is carried out by agreement of the parties, then the payment is divided in half.

Formation of a power of attorney for signing

Any person directly authorized by the participant of the contractual relationship has the right to sign the work performance certificate. The presentation takes place on the basis of a power of attorney for the signing of the act of completed work.

The formation of this document directly depends on the status of the parties to the contract. If issued on behalf of a legal entity, then its form may be simple written.

This is due to the fact that a document is drawn up indicating the details of the legal entity, often on standard form and contains verification details.

In particular, the signature of the authorized representative of the legal entity and the seal of the organization are affixed. A power of attorney from an individual does not have proper confirmation, the presence of one signature is not enough.

Therefore, such a power of attorney must be notarized. If the deed is signed confidant, then the document must indicate the details of the power of attorney and the data of the principal.

Under a GPC agreement with an individual

Contractor may be a natural person or individual entrepreneur. In this case, a contract is concluded, which is civil character(GPC).

In this case, the contract can be drawn up for the performance of work or for the provision of services. Important nuance the conclusion of the GPC agreement is the absence of provisions in it.

That is, the parties are the customer and the contractor, the subject of the contract is the work or service. Upon receipt of the result and the fact of payment contractual relationship considered completed.

The act of acceptance of work performed with an individual is drawn up in an arbitrary, predetermined form. All required details must be specified.

As the details of an individual, his passport data and the address of registration or place of residence are prescribed, for an individual entrepreneur, the number of the certificate of state registration is indicated. Otherwise, the acceptance of work on GPC agreement carried out in the usual way.

Universal transfer document instead of the certificate of completion

The drafting of such an act is a purely voluntary process. When registering, indicate:

• data of the tenant and the landlord;
• details of the lease agreement;
• information identifying the property;
• payment amount, etc.

When signing the act, it is written that the scope of obligations is fulfilled in in full, payment has been made, there are no claims to the maintenance of the premises.

For transport services

When the subject of the contract for the provision of services is cargo transportation, the fact of execution is also confirmed by an act on the performance of work.

This confirms that the carrier has carried out the transportation material assets in accordance with, and the client undertakes to pay for the work on time.

The signing of the act by the client indicates the absence of claims. In the act of performing work on transport services in addition to the required details, it is prescribed:

• destination of the cargo;
• its delivery time;
• details of waybills serving as the basis for transportation.

If in construction

In the field of capital construction, a unified one is used as an act of work performed. Since 2013, its use has been advisory in nature.

But most construction organizations prefer using standard form. The act of acceptance of completed construction works in the form of KS-2 is filled out on the basis of the data of the Journal of work performance.

The act is signed by the contractor and the customer. Then, on the basis of the act, a certificate is prepared on the cost of work and the costs incurred for. Based on the certificate, the customer pays for the services of the contractor.

As the Ministry of Finance of the Russian Federation explains, it is possible to draw up an act on the performance of work in free form, but with the display of all required details.

Those are listed in .At the same time, in the above list of details there is no condition for the mandatory display of the details of the work performed.

On practice tax authorities require clarification in the act of the actions taken, including the presence of information about the period of such actions.

Contract agreements - sample 2018, certificate of completion - sampletheir completion may be required both by the contractor and their customer. You will learn about where to get a sample of such documents from our article.

Is there a special form for the act of acceptance of work performed, and where can I download it?

The act of acceptance of work performed is the final document by which the parties to the contract agreement (you can download a sample-2018 for free in this article) approve the performance of work upon completion.

In addition to the final ones, intermediate acts. Read about them in the article. .

special shape for the act of acceptance and transfer, there is no result of work (with the exception of activities in which it is imperative to draw up an act in the form of KS-2, which we will discuss below). When concluding a work contract, the partners (customer and contractor) develop and agree on the form or sample of the act of work performed themselves. Moreover, it is important for an accountant that it contains the details that are established by law for the primary document. That is, the details from Art. 9 of the law of December 6, 2011 No. 402-FZ. After all, on the basis of the act of work performed, the contractor company will reflect the revenue in accounting, and the customer will post expenses. In particular, the act of acceptance of work performed must contain:

• Name;
• date of compilation;
• name of the person who prepared the document (contractor);
• characteristics of work, including their types, unit of measure (if any) and cost indicators;
• positions and signatures of the persons carrying out the delivery and acceptance.

For more information about correcting primary documents, see the article.

You can view and download a sample of the act of acceptance of work performed on our website.

When the KS-2 form is applied

The unified form KS-2 is used in capital construction. Current legislature does not provide mandatory application unified forms, including such documents as the act of acceptance and transfer of the result of work in the form of KS-2. However, in practice, the execution of construction and installation works for industrial, residential, civil and other purposes is drawn up by an act in the form of KS-2, which, if necessary, is finalized to suit the needs of the organization. The basis for its compilation is the log book of work performed (form No. KS-6a). And the act itself is used to generate a certificate of the cost of work performed and costs (form No. KS-3).

A sample act of acceptance of work performed in the form of KS-2 and explanations for its preparation can be found in the article .

Where to find a 2018 contract template

contract with individual 2018 sample (or civil contract) is quite often used by businessmen if it is necessary to hire an employee to perform a certain amount of work, but there is no need to conclude an employment contract with him.

Particular attention should be paid when drawing up a contract with foreign citizen sample of 2018 - it is important to take into account all the nuances here. To facilitate the task, we present you with a form of such a document.

Look for the nuances of a contract with an individual in the article.