The act of work performed under the contract is the logical result of a certain action. The immense popularity and high cost of providing services requires a competent approach to documenting the rights and obligations of partners on paper. Most of the customers and contractors must have faced unfair fulfillment of obligations under the service agreement. Eliminate all pitfalls, fix guarantees as much as possible by drawing up not only a contract for the provision of services, but also an act of work performed at the end of the deeds.
Consider the mandatory points of the certificate of completion:
- The title of the document remains unchanged along with the service agreement itself. In addition to the name at the top of the page, the following remain unchanged: date, place of compilation, details of the parties, their legal status;
- Instead of the words "we have made this agreement about the following", we add "we have made this act about the following";
- Below we list the facts, work performed that occurred as a result of the fulfillment of obligations under the contract, for example:
- In the period from ..... to ..... the contractor rendered the following services to the customer: consultation was made on the correct erection of a house on a garden plot, various estimates of the construction options were provided, the advantages and disadvantages of each design were indicated in writing. Completed work on pouring the foundation, erecting a wooden frame from a bar, etc. produced on time specified in the contract; - The freedom to execute the act of completed work allows you to make various conditions, up to the listing of each stage of the provision of services, therefore there can be countless items and the folder is huge;
- At the very bottom, after listing the work performed, the details and visa of each party are traditionally placed with a seal from the legal entity;
- Companies often use tables to list the work performed, which is very convenient and understandable for everyone. Below you will find and can download a tabular sample of the certificate of completion for free.
A legally competent approach to the execution of agreements and their final components (in this case, an act) will allow the parties to achieve the most beneficial results in cooperation. Our resource is designed to help with this and provides an opportunity to download forms, templates of many documents for free, and in some cases, demonstrates on video about their correct filling. The most important thing in the execution of the act of completed work, like any legal paper, is not to forget about the literacy of filling in each letter, number. The meaning of what is written should correspond as closely as possible to the contract for the provision of services and the actual actions performed.
from 31/12/2018
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,
have drawn up this act stating 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 filing of a statement of claim for the recognition of ownership of an unauthorized building to the Voroshilovskiy District Court of Rostov-on-Don - 1, cost 7,000 rubles.
- Participation in the preliminary and main court hearings - 3, the cost is 5,000 rubles / 1, a total of 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, for the purpose of tax accounting of the expenses incurred to pay for the services of the contractor and, accordingly, to reduce the 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, judicial practice admits, as evidence of the fact of providing 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.
Clarifying questions on the topic
Legal adviser
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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.
In Russian legislation, there is 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 the bodies of the legal entity, which have the right to act without a power of attorney on its behalf. Such bodies can be: president, director, general director. 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 additional requirements for the content of the act 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 of the document, as well as the place and date of its compilation, are indicated in the header. 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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The produced result is handed over and accepted within the framework of a work contract (Chapter 37 of the Civil Code of the Russian Federation). The parties agree on the date and procedure for acceptance (Article 720 of the Civil Code of the Russian Federation).
An act signed by one of the parties is not permissible in all cases:
- under the direct instruction of the law - in a construction contract in case of failure to appear by one of the parties duly notified of acceptance (clause 4 of article 753 of the Civil Code of the Russian Federation);
- by agreement of the parties.
Therefore, the attendance and participation of the other party should be ensured.
Form and sample of the certificate of completion in 2018 - 2019
Requirements for the form of the act in 2018 - 2019 have not changed. The written deed must contain the following details:
- name indicating the contract in accordance with which the work was carried out;
- date and place of compilation;
- list of powers of representatives;
- indicators of work with indication of units of measure and quantity, prices and amounts;
- quality characteristics;
- revocation or objections regarding the volume and quality of work (meet the requirements of the contract or do not comply, in which part they do not comply);
- signatures of the contractor (“Delivered”) and the customer (“Accepted”).
Where you can view and download for free in Word and Excel the certificate of completion (form) of the sample 2018 - 2019
We provide a general act that can be adapted to suit any needs.
It should be noted that standard forms are used in certain industries. For example:
- in a construction contract - an act in the form of KS-2 (approved by the decree of the State Statistics Committee of the Russian Federation of 11.11.1999 No. 100 and is recommended for use in construction);
- in the case of creating a work of fine art - sample No. 3 (Appendix 5 to the letter of Rosstroy dated 08.04.2008 No. VB-1381 / 02-1).
Sample Certificate of Completion - 2018 - 2019
Business entities can conclude agreements with each other, according to which one party performs a certain list of works for the other. The main document when making such transactions is the concluded agreement. But, in order to reflect that the transaction took place, it will be required that the parties sign an acceptance certificate for the work performed.
When the parties conclude a contractual relationship on the performance of certain work, they only fix the obligations and rights under the contract. The very fact of the transaction does not reflect the contract. To this end, the customer and the contractor must, in addition to the agreement, draw up an act of work performed.
It is a document in which the value of the work is recorded, and this form also reflects the date when the contractor carried out the work provided for in the agreement for the customer.
The contract establishes the subject of the relationship, that is, what needs to be done, the cost of work, as well as the time period when these actions need to be carried out. The parties prepare it and conclude it before starting to perform the actions provided for by it. He only records the presence of intentions. But this document does not allow to reflect the date of work execution, 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 the work must be carried out in several stages. At the same time, it is envisaged that the performer hands over work at each stage.
Attention! If the customer has claims, then he must reflect them necessarily when an act of acceptance of the work performed is drawn up. All controversial issues that arise during the course of work are recorded here. Moreover, the leasing party may also have claims.
It is important to remember that the act requires each party to sign it, even if there is disagreement. They must 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 act signed by the parties that is considered the basis for the customer to pay for the work to the contractor. To pay for the work performed, as a rule, the contractor exposes to the customer, which contains all the necessary details.
The supervisory authorities conducting inspections, in order to confirm the fact of a transaction for the performance of a certain amount of work, first of all request a contract and an act of acceptance of the work performed that goes to it as an annex.
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.
What form to use
What form of the act of completed work will be used to draw up the document is not regulated by law. It is determined by business entities independently. The executor forms an act of completed work, therefore, most often he determines the structure of the document.
If the form of the act is important for the parties, you need to consider its content in the contract drawn up before starting work. In this, the standard act used for registration of acceptance and delivery of work is attached to the contract and is an integral part of it.
Attention! Like the contract, the parties must agree on a sample of the act, and then endorse, confirming that they agree to use it to complete this transaction.
In what case is the KS-2 form applied?
There are also unified forms of the KS-2 and KS-3 act, which formalize the performance of work. Most often, these forms are used when estimates are made for work. Such documents are used to formalize construction and repair work.
However, they can be used for industrial, residential and civil works. For their registration, specialized complexes are required. They are used by large companies, customers in the public sector, etc. KS-2 is required for use in construction.
Attention! You can produce. Then the document can either be printed or saved in PDF format.
A sample of filling out the acceptance certificate of the work performed
Let us consider an example of filling out an act of completed work.
At the top of the form, you need to put down information about the contractor - its 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 the "Certificate of Completion" is put down. Further in the same line, or on the next, you need to put down its serial number and the date when it was issued.
On the next line, it is practiced to put down information about the contract, within the framework of which it was drawn up - serial number, date of conclusion. However, it is allowed here to put down a different basis on which this act was issued.
The next step is the introductory part of the document. In it, you need to specify in detail the parties between whom the act is drawn up - the 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 for convenience in the future.
The act of work performed with an individual does not have significant differences in this part. In this case, it will be necessary to indicate the full name and surname. person, his registration address, and as a document on the basis of which the activity is carried out - information about the passport.
Some business entities simplify the introductory part, leaving here only the names of the customer and the contractor, and their conventions.
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 of the parties has no claims to the other. In this place, it is advisable to once again register the data on the concluded agreement - its number and date.
Attention! In the text of the act, it is advisable to provide an empty space in which the customer can indicate by hand the claims that have arisen from him. If there are none, then this place must be crossed out with a “Z” sign, or by hand once again indicate “No claims”.
The next part of the act is a table in which a list of work performed or services rendered is entered. Each of the recorded lines should contain a description of the work, its unit of measure, the price per unit, the total quantity and the total amount.
The table must be completed with the "Total" line, in which the total amount for all completed work or services 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 the estimated rate are separately highlighted.
Under the table there should be a line "Total for payment", in which the total amount under the act is indicated in words, as well as the amount of VAT. If the contractor applies the simplified taxation system, then the entry "Without VAT VAT" or "VAT not subject to VAT" must be indicated here.
The act ends with the section “Signatures of the parties”. It is divided into two columns, one of which is assigned to the customer and the other to the contractor. In them, each of the parties indicates the details, full name. and a decryption of the signature of the person who signs the document. If the parties use stamps, then their impressions must also be on the document.
