Acts of services rendered are documents that the contractors must provide to the customer in order to confirm the fact of the performance of the work specified earlier. They can be drawn up in Excel, so as not to create tables in a text editor, but you can use ready-made forms, where you will have to insert the names of the services performed and other data. Interestingly, there is currently no strict form of such an act. An exception is documents prepared after the completion of construction and installation works (for them, the KS-2 form has been developed).
Providing services using vehicles - transportation of products, people, removal of furniture, etc., you can use any ready sample to draw up an act on the provision of services. You can download the form for free directly on the website, and fill it out in a regular text editor. Thus, you can prepare for free Required documents to which there will be no legal questions. Despite the absence of design standards, acts of any kind should contain the following fields:
1. The name of the document itself;
2. The date of drawing up the act and its registration number;
3. Data (date and number) of the contract according to which the work was performed;
4. List of services rendered, their total cost excluding VAT and including it;
5. Details of the two parties - the customer and the contractor;
6. Seals and signatures of both sides.
Provision of transport services: documents for the act
Providing services in the field of motor transport, it is necessary to attach to the act the detachable part of the waybill (coupon), as well as the TTN. Thus, the contractor will accurately confirm that all the work was performed according to the contract. To avoid legal inaccuracies, it is necessary to provide a forwarding receipt (if he is involved in transportation), a warehouse receipt (issued at the time of acceptance of the goods). However, the main contract may list other documents that the customer will need to assess the quality of the services performed. Any form of accounting is suitable if you specify in advance the list of documents and enter the requirements into the contract before signing.
Act for the provision of legal services
Drawing up the act of rendering legal services, the executor (lawyer), is obliged to register all his actions that were done within the framework of the main contract in order to solve the client's problem. Fixing the sequence of actions of a lawyer is a nuance that appeared in 1999 after the introduction of amendments By the Arbitration Court... Such rules allowed to avoid troubles when the client did not understand what he had to pay money for, if a lawyer, for example, did not help solve the problem, but spent his time on work.
Ready form for legal services today you can find and download in a minute, however, most often it is not difficult for lawyers to draw up an act on their own, the sample and form are located below. Interestingly, a thorough description of the actions that the specialist must perform also allows the lawyer to get paid if, for some reason, he did not agree to deal with his client's issues in the middle of the journey.
Act for services for individuals
Since most of the acts of rendering services are drawn up in a free format, with the exception of the mandatory items, the form can be downloaded from the Internet or drawn up independently. One copy remains with the performer, the second is taken by an individual. The transfer of money can take place in any room and only after the two parties agree to sign this document and note that they have no claims.
Since the work performed is most often intangible (protecting a person in court, transporting goods, cleaning an apartment, etc.), only referring to this act can you demand money for the work, or vice versa, not agree to pay for the work of the performer if it was done poorly or not on time. You should always take care of renting a room in advance.
Lack of act
Working without an act is a huge risk, because the contractor cannot be sure that the customer will immediately transfer the money, will not ask to do the work in excess of the norm described in the contract. In addition, the act of performing work is documents that are extremely important for the accountants of companies.
The act of rendering services, a form, a sample of which you can download for free at the end of the article, indicates that on the basis of an agreement (in our case, a state contract), work has been performed or service has been provided in in full and within the specified time frame. Such a form is also called an act of completion, a sample of 2019, current today, is available for download on our website.
The main purpose of drawing up documentation that approves the performance of works and services is to reflect the contractor's fulfillment of the terms of the concluded state contract. A sample form of an act of completed work under a service agreement is signed by both the customer and the supplier and is the final stage in the implementation of the state contract. One copy remains in the organization playing the role of the customer, the other is transferred to the performer of works or services.
The act of providing services, Word sample which can be freely downloaded on our portal, is compiled even if the customer refuses to accept the work, as well as when the service is not completed in full or not provided at all. In such situations, in the current protocol, it is imperative to indicate all detected violations that prevent the acceptance of the results by the state customer, and indicate the period during which they need to be eliminated.
The documentation can serve the customer as material evidence in litigation with the contractor when controversial points under a contract whose subject matter is an intangible service, the result of which cannot be demonstrated, evaluated or measured. An example of such purchases is orders for the use of intelligent, professional knowledge performer in order to meet the needs of the customer organization. V in this case the act indicates the performance of the services provided, and also reflects the completeness and timing of the services.
Documentation on the approval of the results is also important for the customer organization in the preparation of interim and final financial statements on the development of the allocated budgetary funds. The document signed by both parties is the basis for and confirms the targeted use of budgetary allocations. You can download a free service certificate form, which is relevant for customers and suppliers, at the end of the article.
Which form to use
The agreement between the parties can be drawn up both in approved forms and in free form, taking into account the specifics of a particular government order and the industry of the customer organization. The legislation does not provide for a single form of agreement, however, when purchasing for construction or repair work, the OKUD number 0322005 is used. This form was approved by Decree of the State Statistics Committee of the Russian Federation No. 100 of 11.11.1999. You can download a free sample of the certificate of completion in 2019 at the end of the article.
V recent times supervisory authorities in the field of procurement were issued guidelines on the use of unified forms. They reflect cases of violation of the terms of the contract, the calculation of penalties and the amount of payment, taking into account the withholding of penalties.
How to design your template
Each customer organization has the opportunity to independently develop a convenient form and approve it in their local documents. When it is issued in mandatory you need to specify the following:
- Document Number;
- number of the contract, which is closed by the act;
- date of drawing up and signing;
- name, quantity and cost of work or services performed;
- cost, taking into account the applied taxation system;
- details of the parties;
- place of signature and seal.
If errors are found in the document, it is better to draw up a new one and cancel the old one.
How to arrange
Document execution is allowed on the customer's letterhead or in a standard format on A4 sheet. The act is drawn up in two or more copies for each of the parties to the state contract. More than two copies are drawn up if it is transferred to the supervisory or control authorities of the customer, for example, to the Federal Treasury, for payment. The agreement is signed by both parties and sealed with seals if used by organizations.
Confirmation of the fact of the provision of services under the relevant types of civil law contracts is the act of providing services. As well as, it is signed by both parties to the contract for the provision of services for a fee 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, tourist, hotel, medical. The main difference from the act of acceptance of the work performed is that the service, as a rule, does not imply material expression. That is, it is intangible and is consumed in the process of its provision.
An example of an act of providing services
under an agreement for the provision of legal services in the conduct of a civil case
Individual entrepreneur Yulchenko Marina Stanislavovna, OGRNIP 464354335, TIN 222184698686, registration address: Russia, Rostov region, Rostov-on-Don, st. Kirov, 55-17, hereinafter referred to as the Contractor, and
citizen of the Russian Federation Alexey Andreevich Ryzhakov, passport series 11 98 number 84756455, issued on 05/08/2010 by OUFMS of Russia in 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,
made up real act that:
- The Contractor, in accordance with the agreement concluded between the Parties for the provision of legal services in the conduct of a civil case dated March 22, 2017, provided the following services
- Analysis of available documents and determination of the legal perspective of resolving a dispute over the recognition of ownership of an unauthorized building - 1, cost 5,000 rubles.
- Preparation and submission statement of claim on the recognition of ownership of the unauthorized building in the Voroshilovskiy District Court of Rostov-on-Don - 1, the cost of 7,000 rubles.
- Participation in the preliminary and main court hearings- 3, cost 5,000 rubles / 1, total 15,000 rubles.
- The services were completed in full and on time. The customer has no claims in terms of volume, quality, timing of services.
- This Act has been drawn up in two copies having equal legal force, one for each of the Parties.
Executor: SP Yulchenko M.S.
Customer: Ryzhakov A.A.
How and for what the act of rendering services is drawn up
Strictly speaking, the law does not establish the obligation to draw up an act of rendering services under the relevant contracts. At the same time, in order to tax accounting costs incurred to pay for the services of the contractor and, accordingly, reduce tax base, such an act must be drawn up without fail. It also becomes mandatory when it is directly spelled out in the contract. And in such situations, the court may refuse in the absence of an act and information about the fact of its sending to the Customer for signing.
The act signed by the parties testifies to the observance of the deadlines for the provision of services, their quantity, quality. Drawing up such a document is beneficial to both parties. The customer will be insured against making claims for payment for services that were not actually provided, and it is easier for the Contractor to prove the fact of providing the service.
The document is drawn up in free form. Its content includes information about:
- date and place of compilation
- name (it is permissible to use phrases: an act of acceptance of services performed, an act of services rendered, etc.)
- details of the contract and its parties (date, number, subject)
- the 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 an act within a reasonable time after the end of the process of providing the service. If a specific term is not spelled out in the contract.
When the recipient of the service is a third party, arbitrage practice allows, as evidence of the provision of the service, the signing of an act between the Contractor and such a third party.
Features of drawing up and signing a document
In our example of a service delivery act, we did not use the concept of hours spent. In most cases, it is rather difficult to determine their number. If you plan to use such an act in the tax field as a primary accounting document, we strongly recommend that you describe the service according to the following scheme: service name - quantity - unit of measure - price - amount.
The act of performed services is important for the Contractor in that it is in it that the Customer puts his signature, that everything is normal and accepted without any complaints. When submitting an act, make sure that it is possible, if necessary, to prove the fact of sending the document. In addition, be sure to attach a written message that the services were provided, and the Customer must accept them and pay for them within a certain period.
Acts, which reflect the performance of the services rendered or the work performed, are a kind of report of the performers on the operations performed. By certifying this document, the customer accepts the work, confirming their compliance with the agreement. This act is one of the elements of financial statements, since it reflects the amount of payments for the work performed.
Certificate of completion for individual entrepreneurs sample -
Certificate of completion for LLC sample -
Certificate of completion of works and services 2017
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 the implementation of work in the construction and installation category. A special KS-2 form has been developed for them.
In order to streamline the taxation of payments for work and services in Tax legislation definitions of these operations are given. The result of the work carried out is material values that have real expression. The participant who completed the work transfers them, and the customer makes acceptance. For such operations, an act of completion or acceptance and delivery of works is filled out. Services do not have material expression, the transfer of physical objects, objects does not occur. With the help of the act of rendering services, the parties only testify that the services were provided within a certain period. It is such documents that most often become the subject of disagreements and disputes.
V Civil Code there are no clear definitions for these processes. Legislative act The chapter on paid services regulates the rules for drawing up contracts for the provision of services of several types: audit, medical, travel services, training, consultations, etc.
The legislation provides for the basis for the preparation of this document. The contract is considered a prerequisite. An act drawn up in the absence of such a document, tax authorities may be recognized as erroneous, invalid. In the contract, for the most part, it is indicated with what document the acceptance will be recorded. The articles of legislation provide for cases when the agreement and the transfer-acceptance of services or works can be drawn up in one document drawn up in an arbitrary format.
The issued acts are one of the documentary evidence of payments made for the work or services performed. In the event of a disagreement between the performers and the customers, the act is the basis for conducting legal proceedings, determining the limitation period.
Certificate of completion sample
The absence of strict definitions of the format, structure of the certificate of completion in 2017 does not mean that there are no requirements for this document. The legislation provides for clauses that must be included in it.
- The act is assigned an individual number, under which it will be registered in accounting reports performers and customers.
- The document is dated indicating the date, month and year of acceptance of the work performed.
- The act indicates the basis that is used for its execution (contract, its number, date of creation).
- The document includes data on the periods during which the work was carried out or services were provided, their volume, specificity.
- The act contains data on the amount of payment in financial terms. The amount is indicated including value added tax. It corresponds to the cost of work and services specified in the contract. The exceptions are cases when the customer has claims, he does not accept certain types of work, refuses to pay for them.
- The document contains the details of the accounts for which the customer will pay for the service (work).
- The act contains full names organizations of both parties, which must comply with those specified in their constituent documents.
- The certification of the act is carried out by the signatures of authorized representatives of both parties (with a decryption and indication of the position) and impressions of the original seals.
Since the acts are classified as bilateral, they are filled out in two versions. Registration is made by the performer. After signing both versions of the act, one copy is given to the customer. On its basis, payment for services is carried out according to the presented invoice.
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An act of services rendered is a document concluded between two contractors (the customer on the one hand and the direct executor on the other), according to which all types of services rendered, their total cost are displayed (find out how to calculate the cost of services). This document is a confirmation of the fact that the work (services) has been completed by the contractor.
V Russian legislation no approved unified form for this document. Therefore, organizations can develop their own forms of acts, while it is possible to focus on the existing official forms KS-2 and KS-3, which serve to display the fact of work performed and the amounts spent on their implementation.
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How to draw up an act of services rendered correctly
The act of services rendered, which is signed by the parties, can be recognized by the court as necessary evidence of their provision, which the contractor must provide in order to demand payment for the services rendered. When you include a condition on the compulsory drawing up and signing of an act on the provision of services, it is necessary to establish the following in the contract:
The form of such an act, as well as the procedure for its signing and drawing up. In addition, it is recommended to indicate in the contract the terms for signing and drawing up the act, the list of persons who are authorized to sign the act, as well as the consequences of deviating from its signing by one of the parties. It is worth noting that the acceptance certificate for the services rendered must contain certain details:
Date of preparation of the document;
Document's name;
Details of the parties to the agreement;
Details of the contract itself, for the execution of which the act is drawn up;
Data of the persons who signed the documents (position, surname, name, patronymic);
Personal signatures.
If any details are missing, then the act may be considered improperly executed, therefore, it will not be a confirmation of the services provided. The parties have the right to establish in the agreement authorized representatives who will have the right to sign an act on the provision of services. In this case, it should indicate: -surname, name and patronymic, as well as the position of the person authorized to sign the document; - documents confirming the authority of the person, which must be presented when signing the acceptance certificate.
If the parties to the agreement are legal entities, then on their behalf such a document may be signed by bodies legal entity who have the right to act without a power of attorney on his behalf. Such bodies can be: president, director, general manager... In the act of acceptance and transfer of services, it is important to indicate the following information: - types of services provided by the contractor; -volume of services rendered; - the date of receipt of these services. In addition, the parties have the right to prescribe in the contract and Additional requirements to the content of the certificate of services rendered. For example, they provide in the act for a specific list of information about the amount of time required to perform all services.
The parties can independently determine the form of the act. The form may be contained in the annex to the contract. In the agreement itself, you need to make a reference to the application as part of this agreement. If the parties have not agreed on the requirements for the content of this act, then they can draw up it in any form. But it must contain a list of the services provided, as well as information about their volume.
When drawing up an act, the title and serial number document, as well as the place and date of its preparation. Next, you should indicate:
Name of the contractor and customer;
- position and name of representatives of each of the parties;
The document on the basis of which the representative of one and the other party acts - the charter or the power of attorney (the date of issue and the number of the power of attorney are indicated);
The number and date of the contract on the basis of which the services are rendered;
The period for which the services were rendered;
The total cost of services for the period; (cost accounting for the provision of services)
A table with the names and descriptions of the services provided with the quantity, cost and total;
A note that the services were provided in full and on time, and that the customer has no claims against the contractor;
The seal of the contractor and the customer, as well as the position, signature and name of their representatives.
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