REGISTRATION OF PRIMARY DOCUMENTS WHEN PERFORMING CONSTRUCTION AND INSTALLATION WORKS

Forms of acts of acceptance of completed construction and installation works were approved a long time ago. But life does not stand still. Therefore, Rosstat issued a Letter in which it clarified certain issues related to filling them out.

Unified forms of acts of acceptance of completed construction and installation works (CMP), which are currently used, appeared back in 1999. These forms and the procedure for filling them out were established by the Resolution of the State Statistics Committee of Russia dated 11.11.1999 No. 100 "Unified forms of primary accounting documentation for accounting works in capital construction and repair and construction works ".

Additional clarifications on the procedure for applying these forms are contained in the Letter of Rosstat dated May 31, 2005 No. 01-02-9 / 381 "On the procedure for applying and filling out unified forms of primary accounting documentation No. KS-2, KS-3 and KS-11".

In this article, we will talk about the general rules for filling out forms No. KS-6, KS-6a, KS-2, KS-3 and KS-11 and the latest clarifications given in the said Letter of Rosstat No. 01-02-9 / 381. The presented material will be useful for both performers and customers.

Content

Logs of the work performed (forms No. KS-6 and KS-6a)

The price of the construction contract consists of the actual costs of the contractor, which are formed during the construction of the facility, and the amount of remuneration due to him for the performance of construction work (clause 2 of article 709 of the Civil Code of the Russian Federation). The price of the work can be negotiated or open.

The contract price is determined by the contract value of the construction object. The open price is the sum of the costs accepted, estimated at current prices, and the contractor's profit as agreed in the construction contract.

All costs associated with the construction of the facility are recorded in the Log book of completed work (form No. KS-6a). It is carried out by the contractor separately for each construction object on the basis of uniform standards and prices for each structural element or type of work.

Then, on its basis, the General Journal of Completed Works is filled in (form No. KS-6).

General journal No. KS-6 is kept during the entire period of work. The title page of the General Journal of Completed Work is completed before the start of construction by the general contractor for the construction organization with the participation of the design organization and the customer. Upon commissioning of a completed construction object

The general journal of the work performed is presented to the working commission and, after acceptance of the object, is transferred for permanent storage to the customer or operating organization.

The general journal of the work performed must be numbered, laced, signed by the head and chief accountant, and also sealed with the seal of the organization.

The register of completed work (form No. KS-6a) is the main primary document, which reflects the sequence, deadlines and conditions for the production of construction and installation work.

The account of the work performed is carried out by the contractor on a cumulative basis from the very beginning of construction until the full completion of the contractor's obligations for this construction project. At the same time, the customer not only accepts the work performed, but can also control the order execution process. This journal is used to record the work performed and is a cumulative document, on the basis of which the Act of acceptance of the work performed in the form No. KS-2 and the Certificate of the cost of work performed and costs in the form No. KS-3 are drawn up.

In the Log of the work performed (form No. KS-6a), all work is distributed by month and the total amount for each type of work for the year is given, as well as the total cost of work for the year.

Acceptance certificates

Acceptance certificates for completed work are used to formalize business transactions for new construction, overhaul, reconstruction and modernization of various facilities. They are used for accounting of proceeds, expenses for construction and installation work and their write-off, determination of the cost of fixed assets, etc.

Acceptance and delivery of completed work is formalized by the following primary documents:

Acceptance certificate of work performed according to the form No. KS-2;

Certificate of the cost of work performed and costs in the form No. KS-3;

Acceptance certificate of the completed construction object according to the form No. KS-11;

Acceptance certificate of the completed construction of the facility by the acceptance committee in the form No. KS-14.

All these documents have different purposes. Acceptance certificates for the work performed are drawn up on the basis of the data from the logs of the work performed (forms No. KS-6 and KS-6a).

The unified forms approved by the aforementioned Resolution of the Goskomstat of Russia No. 100 are applied by legal entities of all organizational and legal forms and forms of ownership.

In accordance with Art. 9 of the Federal Law of 21.11.1996 No. 129-FZ "On Accounting", all business transactions carried out by an organization must be drawn up by primary documents on the basis of which accounting is maintained. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation.

The organization can enter additional details into these unified forms, but it is not allowed to remove any details from the unified forms.

All changes made in the forms must be reflected in the accounting policy of the organization.

For the convenience of placing and processing information, it is allowed to include additional lines and loose sheets in the form.

Note! Unified forms must be filled out in rubles. This procedure also applies when the cost of work is defined in the contract in conventional units.

Rosstat Letter No. 01-02-9 / 381 states that conventional monetary units in unified forms of primary accounting documentation for construction (No. KS-2, KS-3, KS-11) cannot be applied on the basis of clause 1 of Art. 8 of the Federal Law of 21.11.1998 No. 129-FZ "On Accounting".

Form No. KS-2

Form No. KS-2 “Act on acceptance of work performed” is used for acceptance of completed contract construction and installation works for industrial, housing, civil and other purposes, when the contractor (subcontractor) has completed construction and installation work and the customer (general contractor) has no claims to them.

The act is drawn up on the basis of the data of the Register of completed works (form No. КС-6а) and signed by authorized representatives of the parties (the manufacturer of the works and the customer (general contractor)).

The number of copies of the act is determined by the needs of the customer, contractor and other interested parties.

The procedure, terms of acceptance of objects and signing of acts of work performed are established in the contract by agreement of the parties, for example, monthly, after the completion of each stage of work (if the contract stipulates that construction is carried out in several stages) or after the completion of all construction and installation works.

On the basis of acts in the form No. KS-2, operations for the implementation of construction work in accounting and tax accounting are reflected exactly on the date indicated in the act.

Handing over to the customer (acceptance from the subcontractor) of the work performed without drawing up the form No. KS-2 is unacceptable.

The absence of an act, which is necessary to record the income (expenses) of the organization, can be considered as a gross violation of the rules for accounting for income, expenses or objects of taxation (Article 120 of the Tax Code of the Russian Federation) and entails the imposition of a fine in the amount of 5,000 rubles.

For the absence or improper storage of primary accounting documents, administrative responsibility may occur, provided for in Art. 15.11 Administrative Code of the Russian Federation. This violation entails the imposition of an administrative fine on the guilty officials in the amount of 20 to 30 times the minimum wage.

The act according to the form No. KS-2 reflects the list and scope of work performed by the contractor during the reporting period, both on his own and by the forces of subcontractors. The reporting period is determined in the contract. For example, in the contract it may be written that the contractor sends to the customer on a monthly basis, together with an invoice for payment, an Act of acceptance of work performed in the form No. KS-2. This document confirms the acceptance by the customer of those works and at the cost that were determined by the estimate. Based on the estimate, the prices of the construction contract were established.

In practice, form No. KS-2 is used not only as a document confirming the fact of acceptance of works by the customer. This form can be used as a decoding of the volume of work performed by the contractor in order to determine the cost of work performed in this reporting period. Then, settlements with the contractor will be made on it in accordance with the contract.

The total cost of construction and installation work under the contract is determined on the basis of design estimates. The system of estimated pricing is based on the determination of the base cost, taking into account the applied coefficients (indices) of recalculation of the estimated cost (approved by the relevant executive authorities). These estimated cost conversion factors may change every month (or quarter).

In this case, the customer and the contractor will monthly calculate the cost of the volume of work performed, based on the coefficients in force in the given month. Then the form No. KS-2 is drawn up on a monthly basis, even if the delivery of the work performed is not carried out. In the contract, it is necessary to determine exactly this purpose of the monthly signing of the form No. KS-2 and indicate that the fact of monthly signing of this act does not indicate the acceptance of the work by the customer, but is intended only to determine the cost of the work performed by the contractor.

In addition, it is necessary to determine in the contract what document will be used to formalize the actual acceptance of the results of work by the customer, for example, an act according to the form No. KS-11. Under such conditions, the act in form No. KS-2 will not be a document on the basis of which the accountant of the contractor is obliged to reflect in the accounting the proceeds from the sale of the work performed.

If it is stipulated in the work contracts that the obligation to provide construction with materials is assigned to the contractor, then the materials used by the contractor are accounted for and entered into the act at their actual cost.

Materials for construction can be purchased by the customer himself. Ownership of the customer's materials may pass to the contractor when materials are transferred on a reimbursable basis. In this case, the materials are included by the contractor in the cost of work performed and costs. The transfer of materials on a reimbursable basis is carried out either in accordance with the terms of the construction contract, or by concluding a separate contract for the supply of materials, which necessarily specifies the procedure for payment for the supplied materials.

The contract for the performance of work may contain the condition that the cost of construction and installation work entrusted to the contractor is determined at an agreed fixed price and payments for the work performed and costs are made within the specified fixed contract price.

For such cases, Rosstat in Letter No. 01-02-9 / 381 explained how to fill out the form No. KS-2.

For this, the details relating to the unit rates in the form No. KS-2 (columns 4 “Number of the unit rate” and 7 “price per unit, rubles.”) Are not indicated and a dash is put in them.

All other columns: 3 "Name of work", 5 "Unit of measurement", 6 "quantity" and 8 "cost, rubles." - must be filled in. At the same time, in column 6, it is impossible to indicate the percentage of work completed.

Example. Customer - Fold LLC carries out reconstruction and redevelopment of its office building at its own expense. Construction and installation work is carried out by the contractor Stroyinvest LLC. The total cost of work (excluding VAT) is 1,000,000 rubles. The works are carried out during August 2005. Mutual settlements are carried out at fixed contractual prices. The contractor acquires materials for construction and installation works from third-party organizations. When accepting the work performed, the customer and the contractor draw up and sign an act according to the form No. KS-2.

In sect. 1 of the act in column 3 presents the types of work that were performed during the reconstruction and redevelopment of the office of Fold LLC. Columns 5 and 6 reflect the units of measurement of work and their number, and in column 8 - the cost of each type of work. Then the results are summarized in Sec. 1.

In sect. 2 of the act contains materials purchased by the contractor and used to carry out the work specified in section. 1. Then the total cost of materials and the cost of construction and installation work are determined in column 8.

The act is signed by the responsible persons of the customer ("Accepted ...") and the contractor ("Passed ...").

A fragment of the completed act is presented below.

Unified form No. KS-2

					Code
	Form according to OKUD				0322005
Investor			by OKPO		495678192
Customer (General contractor)	LLC "Fold", Moscow. st. Zamorenova, 34, tel. 253-45-67		by OKPO		495678192
Contractor (Subcontractor)	LLC "Stroyinvest", Moscow, st. Novikova, 34, tel. 194-34-23		by OKPO
	(organization, address, phone, fax)
Construction
	(name, address)
An object
	(Name)
	Type of activity according to OKDP
	Work contract (contract)		room		789
			date		29	07	2005
	Operation type

Document Number	Date of preparation		Reporting period
			with	on
45	31.08.2005		01.08.2005	31.08.2005

ACCEPTANCE ACT OF PERFORMED WORKS

Estimated (negotiated) cost in accordance with the work contract (subcontract) 1 000 000 rub.

Number			Name of works			Unit Rate Number	unit of measurement	Completed works
in order	estimated positions							number	unit price, rub.	Cost, rub.
			1. Reconstruction and redevelopment of the building
			…
	11-21		Demolition of partitions				sq. m			1 500,00
	103-110		Arrangement of openings under the door				sq. m			5 000,00
	135		Brickwork in 1 brick				cub. m			25 000,00
	147-176		Installation of drywall partitions				sq. m			9 000,00
			…							…
			Total for section 1							300 000,00
			Overhead 2.5							750 000,00
			2. Materials
			Brick KR p.M100 Yves (30 t)				PCS.	8640	4,08	35 351,20
			Drywall (1200 × 2500 × 12.5)				sheet		44,92	1 347,60
			…							…
			Total for section 2							250 000,00
							Total			1 000 000,00

Handed over	Chief Engineer of Stroyinvest LLC		Ivanov		Ivanov T.P.
M.P.	(position)	(signature)		(full name)
Took	Director of FOLD LLC		Petrov		Petrov V.A.
M.P.	(position)	(signature)		(full name)

Form No. KS-3

On the basis of form No. KS-2, a Certificate of the cost of work performed and costs is filled in according to form No. KS-3. It is drawn up for construction and installation work performed in the reporting period, overhaul of buildings and structures, and other contract work and is submitted by the subcontractor to the general contractor, the general contractor to the customer (developer).

The certificate is drawn up, as a rule, in two copies. One copy - for the contractor, the second - for the customer (developer, general contractor).

To the address of the financing bank and investor, the Certificate is submitted only at their request.

The work performed and costs in the Help are reflected based on the contractual cost.

Construction contracts may provide for a different procedure for settlements between the parties. The customer can make settlements with the contractor either in the form of advance payments, or for the stages of accepted work, or under the contract as a whole. For example, the contract may indicate that payment for the work is made monthly for the actually performed volumes on the basis of the Certificate of acceptance of the work performed in the form No. KS-2 and the Certificate in the form No. KS-3 with the decoding of the physical volumes provided by the contractor to the customer within, for example, five working days after the customer signs the specified documents, offsetting the advance payment in proportion to the work performed.

Filling out the Certificate in the form No. KS-3, the contractor transfers into it the final data from the form No. KS-2.

In column 4 of form No. KS-3, the cost of work and costs is indicated on an accrual basis from the beginning of the work, including the reporting period.

In column 5, the cost of work and costs is indicated on an accrual basis from the beginning of the year, including the reporting period.

Column 6 highlights data for the reporting period. The data are given as a whole for the construction site, with the highlighting of data for each object included in it (start-up complex, stage).

The cost of the work performed (forms No. KS-2, KS-3) includes the costs provided for by the estimate, as well as other costs that are not included in the unit prices for construction work and in the price tags for installation work, for example, an increase in the cost of materials, wages , tariffs, expenses for the operation of machines and mechanisms, additional costs in the performance of work in the winter, funds for the payment of allowances for the mobile and traveling nature of work, allowances for work in the Far North and in areas equated to it, changes in the conditions for organizing construction, etc. etc.

At the request of the customer or investor, the Help provides data on the types of equipment related to the construction site, the installation of which was started in the reporting period.

Column 2 indicates the name and model of the equipment.

Columns 4 - 6 - data on the completed installation work.

The "Total" line reflects the total amount of work and costs excluding VAT. A separate line indicates the amount of VAT. The line "Total" indicates the cost of work performed and costs, including VAT.

Payment for the work performed by the contractor, in accordance with Art. 746 of the Civil Code of the Russian Federation, is made by the customer in the amount provided for by the estimate, within the time frame and in the manner established by law or by the construction contract.

The estimated (contractual) cost of the work performed, their name and volume are indicated in acts according to forms No. KS-2 and KS-3. Therefore, when the customer pays for the work performed by the contractor, he must have both forms - No. KS-2 and KS-3.

Usually, the customer first accepts the work, draws up the Acceptance Certificate for the work performed in the form No. KS-2, and then, on the basis of this act, signs the Certificate of the cost of the work performed and costs in the form No. KS-3, confirming the customer's debt for the work performed by the contractor and the accepted volumes of work. ...

Then the customer is obliged to make settlements with the contractor. Settlements with the customer will coincide in time with the acceptance of works and with the reflection of the proceeds from the sale by the contractor in the accounting records.

But in practice, this is not always the case. The presence of only the Certificate in the form No. KS-3 does not mean that the acceptance of the work by the customer has taken place and that the proceeds should be reflected in the accounting records. The presence of a Certificate in Form No. KS-3 does not at all imply an unconditional settlement of the customer with the contractor on the basis of the signed Certificate, if this is not provided for by the terms of the contract.

If the contract does not provide for a monthly settlement of the customer with the contractor, then the Certificate signed by the parties for the calendar month for the volume of work performed in this month is not a basis for demanding that the customer pay their cost. In this case, the monthly signed Certificate will be simply a cumulative document that is presented to the customer for payment for the billing period specified in the contract.

Thus, the forms No. KS-2 and KS-3, filled in according to the established procedure, will be the basis for reflecting in the contractor's accounting income from the implementation of the completed construction work only if it is written in the construction contract that these documents confirm the fact of acceptance by the customer volumes of construction and installation work performed by the contractor.

A fragment of the completed form No. KS-3 for the conditions of the above example is given below.

Unified form No. KS-3

			Code
	Form according to OKUD		0322001
Investor	LLC "Fold", Moscow, st. Zamorenova, 34, tel. 253-45-67	by OKPO	495678192
	(organization, address, phone, fax)
Customer (General contractor)	LLC "Fold", Moscow, st. Zamorenova, 34, tel. 253-45-67	by OKPO	495678192
	(organization, address, phone, fax)
Contractor (Subcontractor)	LLC "Stroyinvest", Moscow, st. Novikova, 34, tel. 194-34-23	by OKPO
	(organization, address, phone, fax)
Construction	Moscow, st. Zamorenova, 34, tel. 253-45-67
	(name, address)
An object	office building at Moscow, st. Zamorenova, 34
	(Name)
	Type of activity according to OKDP
	Work contract (contract)	room	789
		date	29		Reporting period
	with	on
45	31.08.2005	Price	work performed and costs, rub.
from the beginning of work	since the beginning of the year	including for the reporting period
1	2	3	4	5	6
1	Total work and costs included in the cost of work		1 000 000,00	1 000 000,00	1 000 000,00
	including:
1	Dismantling of building structures		100 000,00	100 000,00	100 000,00
2	Installation of wall panels		200 000,00	200 000,00	200 000,00
…	…		…	…	…
10	Cost of materials		250 000,00	250 000,00	250 000,00
				Total	1 000 000,00
				VAT amount	180 000,00
		Ivanov		Ivanov T.P.
M.P.	(position)	(signature)		(full name)
Contractor (Subcontractor)	Director of FOLD LLC		Petrov		Petrov V.A.
M.P.	(position)	(signature)		(full name)

Form No. KS-11

Forms No. KS-11 and KS-14 undoubtedly indicate that the volume of work performed by the contractor under the contract was accepted by the customer.

These acts are intended to formalize the acceptance of the completed construction of an object as a whole, and not of its individual parts or stages, unless the stages themselves are separate construction objects.

Here we will mainly talk about the form No. KS-11.

The act according to the form No. KS-11 is used as a document of acceptance of a completed construction of an industrial and civil-housing facility of all forms of ownership (buildings, structures, their queues, start-up complexes, including reconstruction, expansion and technical re-equipment) when they are fully prepared in accordance with the approved project, work contract (contract). The acceptance certificate is the basis for the final payment for all work performed by the contractor in accordance with the agreement (contract).

This act is drawn up, as a rule, in two copies and signed by representatives of the contractor (general contractor) and the customer or another person, an authorized investor for this, one copy, respectively, for the contractor (general contractor) and the customer.

Acceptance is made by the customer on the basis of the results of his surveys, inspections, control tests and measurements, documents of the contractor confirming the compliance of the accepted object with the approved project, norms, rules and standards, as well as the conclusions of the supervisory authorities.

Form No. KS-11 was developed during the period of validity of the Temporary Regulations for the Acceptance of Completed Construction Objects, introduced by the Letter of the State Construction Committee of Russia dated 09.07.1993 No. BE-19-11 / 13, which provided for the acceptance of objects based on the submission of a list of special documentation. However, at present, the Temporary Provision has been canceled by the Letter of the State Construction Committee of Russia dated October 31, 2001 No. SK-5969/9.

The modern procedure for applying the current regulatory documents for the acceptance into operation of completed construction projects is set out in the Letter of the State Construction Committee of Russia dated 05.11.2001 No. LB-6062/9, and the State Statistics Committee of Russia has not canceled the unified form No. KS-11. Therefore, it is recommended to add the word “(canceled)” in the form No. KS-11 after the words “guided by the Temporary Regulations for the Acceptance of Completed Construction Objects”. In addition, this requisite should also be supplemented with a reference to the territorial building codes (SNiP 10-01-94, 3.01.04-87, etc.), given in the Letter of the State Construction Committee of Russia dated 05.11.2001 No. LB-6062/9, on the basis of which the object is being accepted (Letter of Rosstat dated May 31, 2005 No. 01-02-9 / 381).

E. Kapkova

What are forms KS-2 and KS-3

If you are often one of the parties to legal relations in which the subject of the contract is construction and installation work, you already know that all settlements between the parties and the settlement of disputes are based on certain documents. But among the participants in the construction services market, who order them once every 5-10 years or less, there are those who do not even know what the KS-2 and KS-3 forms are.

Uniform forms are, of course, not always mandatory. Even if the contractor formalizes the work performed with acts in a free form, then in the event of a misunderstanding, he will be able to prove the legality of his claims. And yet, let's try to figure it out and explain in understandable language what these forms are, why they need to be filled out and how they can provide mutual understanding between the customer and the contractor.

The purpose of drawing up forms KS-2 and KS-3

When concluding an agreement on the performance of construction and installation work, one should not lose sight of the documentation, which must be completed and signed by all parties to the transaction.

Who is obliged to use forms No. KS-2 and No. KS-3

Specify the number of copies of the Acts, which record the fulfillment of the contractor's obligations and the basis for payment.

The main document under which the fulfilled obligations, the intermediate and final amount for the stages of construction are paid, is the Act of acceptance of the work performed (KS-2). All completed volumes are recorded in the Journal of accounting of work performed, therefore the drawing up of an act is carried out on the basis of the entries made in such a Journal.

All construction and installation operations are carried out in accordance with the estimate drawn up earlier and approved before the signing of the contract. This is one of the main documents agreed by the recipient of the repair and construction services, on the basis of which the contractor has the right to enter a list of work performed in the log book.

In fact, the KS-3 form - Certificate of the cost of work performed and costs - is a document that duplicates the Act, however, this form takes into account:

• deviations in the cost of materials;
• increase in the wages of builders;
• call of special equipment, associated with the emergence of an additional or unaccounted volume of operations;
• costs agreed by the customer, but not included in the estimate;
• other unplanned expenses.

If you do not know how to draw up the KS-2 and KS-3 forms, it is better to contact a specialized company, for which filling out these documents is a common thing. Keep in mind that correctly drawn up documentation is a legitimate reason to demand payment for the services rendered and the construction and installation work performed. Only when drawn up and signed by the parties in the amount stipulated in the contract, the documentation has legal force.

Useful information

Drawing up documents in the KS-2, KS-3 forms

Acceptance of the work carried out at the facility, as well as settlements between the client and the contractor, are carried out by drawing up and submitting the following documentation:

• acceptance certificate of work performed (KS-2);
• certificate of the cost of work performed and costs ( KS-3).

In accordance with Russian legislation, it is imperative to carry out documentary registration of business transactions carried out by an enterprise or an individual entrepreneur. In terms of acceptance of construction, repair and finishing, installation and other types of work between the customer and the contractor, the certificate of completion KS-2... When filling forms KS-2 there is no exact fixation of the fact of acceptance of works, here only the work performed is listed, and their decoding is given.

Filling out the KS-2 form is a prerequisite for the correct registration of accounting and tax reporting. When drawing up this document, it is imperative to check how correctly and competently it is prepared, and also whether it violates Russian legislation. This, in accordance with Russian legislation, determines the fulfillment of tax obligations. In order for all obligations to the tax authorities to be fulfilled, a clear organization of the circulation of documents between counterparties is necessary. If KS-2 act is filled in correctly, this will avoid claims from various regulatory authorities.

KS-2 acceptance certificate consists of two parts. The first part is called the title part, it contains the following information:

• actual addresses of the client and the contractor;
• the names of the companies on behalf of which the counterparties work, their contact information;
• the address and name of the facility where construction, renovation or finishing work was carried out;
• date and number of the work contract;
• the day the document was drawn up;
• estimated cost taken from the work contract.

Second part form of act KS-2 contains a table of 8 columns filled by counterparties. They sequentially indicate the following information:

• serial number;
• position number in accordance with the estimate;
• name of the work performed;
• unit rate number;
• units;
• the number of work performed;
• the cost of one unit;
• the total cost of the work performed.

The basis for filling KS-2 is a journal of work performed (form KS-6a). After registration of KS-2 the form is signed by representatives from both sides.

Certificate of completion KS-3 is a document that is used to confirm the cost of the work performed by the contractor. It is necessary for making settlements between the customer and the contractor for the work performed at the facility. Filling KS-3 carried out on the basis of the information provided in unified form KS-2... Costs and work performed in form KS-3 determined on the basis of the contractual value. Here, the cost of costs and work performed may include the price of construction and repair, fixed in the estimate, as well as costs that were not included in the unit prices for construction, repair and finishing and installation work.

Filling out the KS-3 form carried out in at least two copies, if necessary, their number can be increased. One form must remain with the customer, the second with the contractor. Additional copies are compiled for financing banks, investors and other interested parties at their first request.

KS-3 form act contains two parts.

The KS-2 act is signed by the estimator in the column "checked"

The first is the title section, which is very similar to that in act KS-2... Here are the coordinates of the counterparties, the name, address and contact information of the customer (general contractor) and contractor (subcontractor), address and name of the construction or repair facility. In addition, the first part mentions the number and date of the work contract, the date of the document and the reporting period. There should also be a mark on the estimated cost, the size of which should be similar to that specified in the work contract.

Second part form KS-3 it is a six-column table that lists the following information sequentially:

• serial number;
• the names of the launch complexes, and with them the types, stages and objects of work performed with equipment and costs;
• the cost of the work performed, the amount of costs since the start of work;
• the cost of the work performed, the amount of costs since the beginning of a given year;
• the cost of the work performed, the amount of costs for the reporting period.

Act KS-3 considered only together with acceptance certificate of work performed KS-2. Forms KS-2 and KS-3 represent a single whole and the basis for the preparation of accounting and tax reporting.

Acts KS-2 and KS-3 are drawn up in the following sequence. If the contractor has performed the necessary work, and the customer has no complaints against them, then an act is drawn up KS-2.

After that, the information from it is transferred to unified form KS-3... On the basis of this certificate, settlements between the customer and the contractor are carried out. The act can be drawn up not only after the completion of all work, but also after each stage of them, if the contract provides for a phased construction.

Forms of certificates of completed construction and installation works were issued in 1999. In the same year, the Goskomstat of Russia issued a decree on the procedure for filling out these forms. The procedure for applying acts of work performed in construction is detailed in the Letter of Rosstat of 2005, which is called: "On the procedure for applying, filling out unified forms of primary accounting documentation No. KS-2, KS-3, KS-11".

Information about the procedure for filling out these unified forms (ks 2 and ks 3) and explanations to them will be useful to both customers and performers.

Form KS-2

Act ks-2 is drawn up when the contractor has completed construction and installation work for housing and civil or industrial purposes, the customer has no complaints against them and is ready to sign the acceptance certificate for these works. The log book of the work performed is the basis for the preparation of cc 2. The document is sealed with signatures from two sides: from the customer and the contractor. It can be issued in multiple copies depending on the needs of the parties and other interested parties.

The signing of such acts and the procedure for accepting work takes place according to the conditions that are described in advance in the contract. This can be a monthly procedure for signing kc 2, an act of acceptance of work, or at the end of each stage. Any other form of delivery of work to the customer is not permitted. And attempts to circumvent the rules can lead to a fine.

When drawing up the form ks 2, indicate the volumes and names of work that were performed by the contractor or subcontractors for a specified period of time. The customer, for his part, accepts the work performed with his signature and agrees with the indicated estimated cost for them.

In some cases, drawing up acts of the form ks 2 is necessary to decipher the volume of work performed by the contractor during the reporting period. Calculations under this document will take place on the basis of an agreement.

When drawing up estimates for construction and installation work, regulatory frameworks and coefficients are used that clarify the conditions for the production of work, as well as indices of the transition to current prices. When drawing up the act kc 2, it is necessary to take into account that the indices can change during the period of the project. In such cases, it is advisable to draw up acts on a monthly basis without acceptance - to determine the cost of the work performed. The contract must provide for the conditions for the actual acceptance of the work performed and determine the initial form for accounting.

If the contract for the performance of work specifies the condition for calculating the cost of the contractor's work at an agreed fixed amount, and calculations for the work performed are within the price specified in the contract, then the unified form ks 2 is filled out in accordance with Rosstat letter No. 01-02-9 / 381.

Form KS-3

References kc 2 and kc3 are documents dependent on each other. Form ks 2 is the basis for filling out and issuing a certificate of the cost of work handed over in form ks 3. This document indicates the cost of work completed in the reporting period. Help form ks 3 is provided to the general contractor from the contractor or to the customer from the general contractor. It is produced in duplicate for both parties. If required, inquiries are sent to the address of the investor or financing bank.

The contract may provide for various methods of settlement between the parties: advance payments, according to the stages of the accepted work, according to the contract. Here is an example: a monthly payment upon completion of work on the basis of an act ks-2 and a certificate ks-3 within five days after signing the documents.

Drawing up ks-3 is, in fact, transferring totals from ks-2. These acts also include the costs unaccounted for in the unit prices: for the increase in the cost of materials, wages, tariffs, for the production of work in the winter, work in the Far North, and so on. At the request of the customer, information on the types of equipment used in the reporting period is entered into the KS-3 certificate.

Data in the ks-2 and ks-3 forms enable the customer to estimate the volume of work performed and their cost. These documents must be provided when paying for the work.

The procedure for registration, signing of documents and making payment

At the first stage, the work performed is formalized in the ks-2 form, and on its basis a certificate in the ks-3 form is issued and signed. The signed document kc 3 confirms that the customer has a debt to pay for the work performed. Then the customer is obliged to make settlements with the contractor.

If the contract does not provide for monthly payments for the work performed, then the issuance of a certificate ks-3 with the cost of the work performed per month is not required to be accompanied by payment. If the contract says that documents ks 2 and ks 3 confirm the acceptance of work by the customer, then such certificates will be the basis for reflection in accounting.

Why is it worth ordering the preparation of estimates from us?

During our work, we have made a large number of estimates; We offer services for the preparation of estimates, examination and maintenance of estimate documentation (issuance of certificates of the form ks-2 and ks-3); We offer affordable cost estimates. We give a guarantee for our work; Budgeting times can be record fast. We work on weekends, around the clock.

The end of the construction process of any object is drawn up by a package of documents for the transfer of the results of all work performed from the contractor to the customer. There are unified forms of documents for the registration of acceptance and transfer of work, which are mandatory for use by all construction and repair organizations.

Legal Aspects

Article 740 of the Civil Code of the Russian Federation stipulates that under a construction contract, the contractor undertakes to build a certain object or perform other construction work on the instructions of the customer within the period specified in the contract, and the customer undertakes to create the necessary conditions for the contractor to perform the work, accept their result and pay the agreed price. According to Art. 753 of the Civil Code of the Russian Federation, the customer who received a message from the contractor about the readiness to hand over the result of the work performed or the completed stage of work is obliged to immediately start accepting it. At the same time, in cases stipulated by law, representatives of state bodies and local self-government bodies should participate in the acceptance of the result of work. Thus, it allows to carry out acceptance and transfer of works either upon completion of a certain amount of work or in stages. In this case, the specific option for the delivery of objects (stages) must be defined in the work contract. In accordance with paragraph 4 of Art. 753 of the Civil Code of the Russian Federation, the delivery of the result of work by the contractor and its acceptance by the customer are formalized by an act signed by both parties. The Code stipulates that if one of the parties refuses to sign the act, a note is made in it and the act is signed by the other party. In this case, a unilateral act of delivery or acceptance of the result of work can be recognized by the court as invalid only if the reasons for refusing to sign the act are recognized by it as justified. According to the same article of the Civil Code of the Russian Federation, the customer has the right to refuse to accept the result of work only if such shortcomings are found that exclude the possibility of using the object for the purpose specified in the contract and cannot be eliminated by the contractor or customer. It should be noted that when performing and delivering the results of construction work in stages (i.e., if the stages are provided for by the contract), the customer, who previously accepted the result of a separate stage of work, bears the risk of the consequences of death or damage to the result of the work that did not occur through the fault of the contractor. If the phased delivery of work is not provided for by the contract, then, despite the execution of the acceptance certificate and the recognition in the contractor's accounting of the proceeds from the implementation of construction and installation works, in the event of loss or damage to property, the contractor is still liable for this. That is, the signing of interim acts of acceptance of work does not mean the transfer to the customer of the risk of the destruction of the object (clause 18 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of 01.24.00 No. 51).

Compliance with legislation

All business transactions carried out by the organization must be formalized with primary accounting documents, on the basis of which accounting is kept (). The creation, procedure and timing of the transfer of primary accounting documents for reflection in accounting are carried out in accordance with the rules for the organization's workflow (clause 5). Thus, for the purposes of accounting, the primary accounting document will be the act of acceptance and transfer of the work results signed by the parties. A similar rule is contained in Art. 272 of the Tax Code of the Russian Federation, which regulates the maintenance of tax accounting for the purpose of calculating income tax: the date of material expenditures is the date of signing by the taxpayer of the act of acceptance and transfer of works (services). This document (act) justifies the costs of the customer, who must keep track of the amount of work and the time it takes to complete it. In addition, do not forget that in order to recognize costs for profit tax purposes, the taxpayer must confirm their economic justification. At the same time, economically justified expenses are expenses due to the goals of obtaining income, satisfying the principle of rationality and due to the customs of business turnover. Registration of the results of the delivery of the work performed by the contractor is carried out according to unified forms, approved, which also determines the procedure for filling them out. For more information on how to use these forms, see. According to the above-mentioned documents of Rosstat, the Act No.KS-2 is applied for the acceptance of completed contract work, which in its essence is a calculation of the cost of work performed for the reporting period. Since, according to Art. 709 of the Civil Code of the Russian Federation, the cost of work performed is determined as the costs of the contractor plus his remuneration, then the KS-2 form should reflect the full cost of the work performed, taking into account the contractor's remuneration. The act according to the form No.KS-2 is drawn up on the basis of the data of the Register of work performed (form No.KS-6a), which is maintained by the contractor. Based on the data of the Act on the acceptance of the work performed, a Certificate of the cost of work performed and costs (form No.KS-3) is filled out, in which the work performed and costs are reflected based on the contractual cost, taking into account the total volume of work performed since the beginning of the construction of a particular facility. This certificate is used for settlements between customers and contractors for the work performed. Based on these primary documents, accounting is kept of proceeds, costs of construction and installation work and their write-off, determination of the value of fixed assets, etc. Often, in small construction companies with small volumes of work, they ask themselves: is it necessary to draw up estimate documentation when concluding a work contract? On the one hand, in accordance with Art. 743 of the Civil Code of the Russian Federation, the price of work is determined on the basis of the estimate, and the estimate, along with the technical documentation, determines the subject of the contract, that is, it constitutes its essential condition. On the other hand, the absence of technical documentation and estimates is not evidence of the invalidity of the contract (clause 5 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 01.24.00 No. 51). But in any case, upon delivery and acceptance of works, acts and certificates must be drawn up according to forms No.KS-2, KS-3. Therefore, if these acts and certificates are drawn up correctly, then there should be no complaints from the regulatory authorities even in the absence of an estimate, since they ultimately boil down to the issue of determining the actual costs of the taxpayer. And in these forms, the types and costs of all construction work performed under the contract are reflected. Let us consider in more detail the procedure for processing documents when receiving and transmitting the results of completed construction work.

Logs of the work performed (forms No.KS-6, KS-6a)

The price of a construction contract consists of the actual costs of the contractor and the amount of remuneration due to him for the performance of work. The price of the work can be negotiated or open. The contract price is determined by the contract value of the construction object. The open price is the sum of the costs accepted, estimated at current prices, and the contractor's profit as agreed in the construction contract. All costs associated with the construction of the facility must be recorded in the Register of completed works (form No.KS-6a). It is carried out by the contractor separately for each construction object on the basis of uniform standards and prices for each structural element or type of work. Then, on its basis, the General Journal of Completed Works (Form No.KS-6) is filled in, which is maintained throughout the entire period of work. The title page of the General Journal of Completed Work is completed before the start of construction by the general contractor for the construction organization with the participation of the design organization and the customer. When the completed construction of the object is put into operation, the General Journal of the work performed is presented to the working commission, and after the acceptance of the object is transferred for permanent storage to the customer or the operating organization. The general journal of the work performed must be numbered, laced, signed by the head and chief accountant, and also sealed with the seal of the organization. The journal of accounting of work performed (form No.KS-6a) is the main document that reflects the sequence, deadlines and conditions for the production of construction and installation work. The account of the work performed is carried out by the contractor on a cumulative basis from the very beginning of construction until the full completion of the contractor's obligations for this construction project. At the same time, the customer not only accepts the work performed, but can also control the order execution process. This journal is used to record the work performed and is a cumulative document, on the basis of which the Act of acceptance of the work performed in the form No. KS-2 and the Certificate of the cost of the work performed and costs in the form No.KS-3 are drawn up.

Certificate of acceptance of work performed (form No.KS-2)

Form No.KS-2 "Certificate of acceptance of work performed" is used for acceptance of completed contract construction and installation works for production, housing, civil and other purposes, when the contractor (subcontractor) has completed construction and installation work and the customer (general contractor) has no claims to them. The act is drawn up on the basis of the data of the Register of completed works (form No.KS-6a) and signed by authorized representatives of the parties (the manufacturer of the works and the customer (general contractor)). The number of copies of the act is determined by the needs of the customer, contractor and other interested parties. The procedure, terms of acceptance of objects and signing of acts of work performed are established in the contract by agreement of the parties, for example, monthly, after the completion of each stage of work (if the contract stipulates that construction is carried out in several stages) or after the completion of all construction and installation works. On the basis of acts in the form No.KS-2, operations for the implementation of construction work in accounting and tax accounting are reflected exactly on the date indicated in the act. At the same time, handing over to the customer (acceptance from the subcontractor) of the work performed without drawing up the form No.KS-2 is unacceptable. The absence of an act, which is necessary to record the income (expenses) of the organization, can be considered as a gross violation of the rules for accounting for income, expenses or objects of taxation (Article 120 of the Tax Code of the Russian Federation) and entails the imposition of a fine in the amount of 5,000 rubles. (for more than one tax period - in the amount of 15,000 rubles.) The act according to the form No.KS-2 reflects the list and scope of work performed by the contractor during the reporting period, both on its own and by subcontractors. The reporting period is determined in the contract. For example, in the contract it may be written that the contractor sends to the customer on a monthly basis, together with the invoice for payment, the Certificate of Acceptance of the Work Performed in Form No.KS-2. This document confirms the acceptance by the customer of those works and at the cost that were determined by the estimate. In practice, Form No.KS-2 is used not only as a document confirming the fact of acceptance of works by the customer. This form can be used as a decoding of the volume of work performed by the contractor in order to determine the cost of work performed in this reporting period. The total cost of construction and installation work under the contract is determined on the basis of design estimates. The system of estimated pricing is based on the determination of the base cost, taking into account the applied coefficients (indices) of recalculation of the estimated cost (approved by the relevant executive authorities). These estimated cost conversion factors may change every month (or quarter). In this case, the customer and the contractor will monthly calculate the cost of the volume of work performed, based on the coefficients in force in the given month. Then the form No.KS-2 is drawn up monthly, even if the delivery of the work performed is not carried out. In the contract, it is necessary to determine exactly this purpose of the monthly signing of Form No.KS-2 and indicate that the fact of monthly signing of this act does not indicate the acceptance of the work by the customer, but is intended only to determine the cost of the work performed by the contractor. In addition, it is necessary to determine in the contract what document will be used to formalize the actual acceptance of the results of work by the customer, for example, an act in the form No.KS-11. Under such conditions, the act in form No.KS-2 will not be a document on the basis of which the accountant of the contractor is obliged to reflect in the accounting the proceeds from the sale of the work performed.

Certificate of the cost of work performed and costs (form No.KS-3)

On the basis of form No.KS-2, the "Certificate of the cost of work performed and costs" is filled in according to form No.KS-3. It is drawn up for construction and installation work performed in the reporting period, overhaul of buildings and structures, other contract work and is submitted by the subcontractor to the general contractor (general contractor to the customer). The certificate is drawn up, as a rule, in two copies. One copy - for the contractor, the second - for the customer (developer, general contractor). The work performed and costs in the Help are reflected based on the contractual cost. Filling out the Certificate in the form No.KS-3, the contractor transfers into it the final data from the form No.KS-2. In columns 4, 5, 6 of Form No.KS-3, the cost of work and costs is indicated accordingly: on an accrual basis from the beginning of the work, on an accrual basis from the beginning of the year, separately for the reporting period. The data is given as a whole for the construction site, with the highlighting of data for each object included in it (start-up complex, stage). The line "Total" of the certificate reflects the total amount of work and costs excluding VAT 2016. A separate line indicates the amount of VAT. The line "Total" indicates the cost of work performed and costs, including VAT. Payment for the work performed by the contractor in accordance with Art. 746 of the Civil Code of the Russian Federation is made by the customer in the amount stipulated by the estimate, within the time frame and in the manner established by law or by the construction contract. The estimated (contractual) cost of the work performed, their name and volume are indicated in acts according to forms No.KS-2 and KS-3. Therefore, when the customer pays for the work performed by the contractor, he must have both forms - No.KS-2 and KS-3. In practice, most often, the customer first accepts the work, draws up the Acceptance Certificate of the work performed in the form No.KS-2, and then, on the basis of this act, signs the Certificate on the cost of the work performed and costs in the form No.KS-3, confirming the customer's debt for the performed contractor and the accepted scope of work. After that, the customer is obliged to make settlements with the contractor. That is, settlements with the customer coincide in time with the acceptance of works and with the reflection of the proceeds from the sale by the contractor in the accounting records. However, the presence of a certificate in the form No.KS-3 does not always mean that the acceptance of the work by the customer has taken place and that the proceeds should be reflected in the accounting records. In other words, the drawing up and signing by the parties of a certificate in the form No.KS-3 does not in all cases imply an unconditional settlement of the customer with the contractor on its basis. For example, if the contract does not provide for the monthly settlement of the customer with the contractor, then the certificate signed by the parties for the calendar month for the volume of work performed in this month is not a basis for demanding that the customer pay their cost. In this case, the monthly signed certificate will simply be a cumulative document that is presented for payment to the customer for the billing period specified in the contract. Thus, forms No.KS-2 and KS-3, filled in according to the established procedure, will be the basis for reflecting in the contractor's accounting income from the sale of completed construction work only if the construction contract states that these documents confirm the fact of acceptance by the customer of the volumes construction and installation work performed by the contractor.

Acceptance certificate of the completed construction object (forms No.KS-11, KS-14)

The acceptance certificates for the completed construction of the facility (forms No.KS-11 and KS-14) indicate that the volume of work performed by the contractor under the contract has been finally accepted by the customer. These acts are intended to formalize the acceptance of the completed construction of an object as a whole, and not of its individual parts or stages, unless the stages themselves are separate construction objects. Acts in the form No.KS-11 and KS-14 are used as documents for the acceptance of a completed construction of an industrial and civil-housing facility of all forms of ownership (buildings, structures, their queues, start-up complexes, including reconstruction, expansion and technical re-equipment) when they are fully ready in accordance with the approved project, work contract (contract). The acceptance certificate is the basis for the final payment for all work performed by the contractor in accordance with the agreement (contract). This act is drawn up, as a rule, in two copies and signed by representatives of the contractor (general contractor) and the customer or another person, an authorized investor for this, one copy, respectively, for the contractor (general contractor) and the customer. Acceptance is made by the customer on the basis of the results of his surveys, inspections, control tests and measurements, documents of the contractor confirming the compliance of the accepted object with the approved project, norms, rules and standards, as well as the conclusions of the supervisory authorities. In cases stipulated by law, when representatives of state bodies or local self-government bodies should participate in the acceptance of the result of work (i.e., an acceptance commission should be created), instead of form No.KS-11, form No.KS-14 is drawn up, which provides for the acceptance of the results of the work performed precisely by the acceptance committee.

Reflection in accounting

The proceeds from sales for construction organizations are the volumes of construction and installation work performed and accepted by the customer. The basis for reflecting in accounting the proceeds from the implementation of construction and installation works are primary accounting documents (forms KS-2, KS-3, KS-6a). Accordingly, if the parties signed these documents, the accountant must make the following entry: Dt62 - Kt90 - the proceeds from the sale of construction and installation work are reflected. Once again, we draw your attention to the fact that the act and the certificate of the KS-2, KS-3 forms will be the basis for reflecting income from the implementation of construction and installation works only when the contract indicates that it is these documents that confirm the fact of acceptance by the customer of the work performed. If the act and the certificate, according to the contract, are of an intermediate nature, and the results of the work are not actually transferred to the customer, then the implementation does not arise. The situation is similar with tax accounting. According to paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, the sale of work or services is recognized as the transfer, on a reimbursable basis, of the results of work performed by one person to another person. Thus, until the moment when the results of the work are not transferred to the customer (that is, the acceptance certificate is not signed, indicating the transfer of the risk of destruction (damage) of the object to the customer), the implementation of the contractor's work for tax purposes is not considered to have taken place. Consequently, the contractor does not have a tax base for income tax and VAT in this case. If the terms of the agreement provide for the phased delivery of construction and installation projects without transfer of ownership of them, then such transfer will not be considered implementation in accounting. The chart of accounts in determining income as the individual work is performed in stages, account 46 "Completed stages for work in progress" is applied. Account 46 "Completed stages of work in progress" should be used by organizations performing work of a long-term nature - more than one year, which, according to contracts, settle accounts with customers for certain stages of work that are of independent importance. Upon completion of work on the object or the contract as a whole, account 46 is closed and the financial results are determined for the final stages of work. For tax accounting purposes, the phased delivery of construction projects will be considered an implementation. This conclusion can be drawn from Art. 316 of the Tax Code of the Russian Federation, which indicates the following. For industries with a long (more than one tax period) technological cycle, if the terms of contracts do not provide for a phased delivery of work, income from the implementation of these works is distributed by the taxpayer independently, taking into account the principle of uniformity of income recognition based on accounting data. At the same time, the principles and methods according to which the income from sales is distributed must be approved by the taxpayer in the accounting policy for tax purposes. Igor Vasilenko, General Director of "Media-Consult", Tambov

Last updated February 2019

If the customer does not sign the certificate of completion, first of all, it is necessary to start by drawing up a claim. A claim is a document that does not have a clearly established pattern, in which you address the customer and state your legal requirements regarding the subject of your contract.

How to make a claim?

An approximate plan for drawing up a claim:

• Like any official document, a claim begins with a “header”, where you indicate the main details (name, position and full name of an official) of the customer, and then your own;
• Briefly describe the subject of your agreement and the essence of the violation, referring to specific clauses of the agreement;

Example: Based on clause 5 of Contract No. 9, after the actual performance of the work, the Contractor draws up a Certificate of Completion of Works and submits it to the Customer, and the Customer accepts the completed works and, in the absence of violations, signs it within 3 days. At the moment, 10 days have passed, as evidenced by the mark of acceptance of the Act (or postal receipt).

• State your requirements. There are several options here, either you propose a specific deadline for signing the act, or you require payment under the agreement.
• Indicate the seriousness of your intentions. Write that if the customer does not meet your requirements, you will go to court;
• The claim is signed by an authorized person and sent by registered mail with notification.

Important: Send all pre-trial correspondence with the addition of an inventory of attached documents and always by registered mail. Such actions will form the evidence base, if there is a need to go to court.

If the claim did not lead to a result

The customer did not react to the claim or did it completely differently than you would like.
It's time to solve the issue in court. But first, you need to clearly define your requirements. Here you have 2 options:

• Require the customer to accept the work and sign the appropriate act

This option has not very extensive judicial practice, however, similar cases have been met and the requirements of the executor have been satisfied. But most often, the performer is not concerned with the signing of the act, but with the payment for the work performed. Indeed, even after signing, you can come up with a lot of reasons for refusing to pay.

Important: Judicial practice in this case - Determination of the Supreme Arbitration Court of the Russian Federation dated 26.02.2010 No. VAS-1482/10

• Require the customer to pay the cost of the work performed or services provided

To make a decision in your favor, you will need as many documents as possible confirming the actual performance of work: various correspondence, intermediate acts, certificates, invoices, expert opinions. In general, everything that will convince the court of the fulfillment of contractual obligations on your part in full.

Features of solving certain cases

Given the type of contract concluded between the parties, the sequence of actions may vary.

With a construction contract, the party that ordered the work is not going to endorse the certificate of completion KS-2

The practice of such cases is incredibly extensive and has a well-debugged solution mechanism:

• Inform the customer about the completion of work

After the completion of all contract work, the first step is to send the customer a notification of their completion, acts of work performed and the determination of their cost. In an envelope with these documents, you attach an inventory of its contents and send it by registered mail, to the addresses: legal and specified in the details. You can serve these documents in person, with a mark on their acceptance, but for some reason, the judges love it when the first option is used.

• The customer must come to the place of work

The above actions oblige the customer to come to the place of work for their acceptance. The obligation to accept work or declare deviations from the contract is enshrined in Article 720 of the Civil Code of the Russian Federation. The obligation of the customer to immediately proceed with acceptance, after notifying the contractor, is enshrined in article 753 of the Civil Code of the Russian Federation.

• After inspecting the object

After inspecting the object, the customer sends a claim about the volume or inadequate quality of work, if this does not happen, then he is obliged to sign the acts provided by you. Usually, the deadline for filing a customer's claim is stipulated by the contract, but based on practice, it does not exceed 10 days. If, however, the customer did not receive a claim, the work performed can be considered accepted in full. This opinion has been repeatedly voiced in the decisions of the arbitration courts and even in the decisions of the Supreme Arbitration Court.

• Unilaterally signing the act

Taking into account the above, the contractor has the right to unilaterally sign the KS-2 act with a note of the refusal of the other party, and the customer is forced to prove the validity of his refusal in court. The above action is provided for by clause 4 of Article 753 of the Civil Code of the Russian Federation.

• Going to court

Having completed all the actions, you can safely sue, having additional confidence that the decision will be in favor of the contractor.

Contract for the provision of services

Despite the specific differences between this agreement and a construction contract, the practice of considering such cases in court shows the use of similar methods of making decisions. That is, the algorithm of actions for these contracts is universal.
Here is a short list of actions:

• The services are provided, it is necessary to send an act of completed work by registered mail or hand it in person.
• The customer refuses the contract, or from signing the act of completed work, but does not send a claim to the contractor.

In such an agreement, the customer has the opportunity to refuse to execute it - this is enshrined in clause 1 of Article 782 of the Civil Code of the Russian Federation. In this case, he is obliged to reimburse all expenses incurred by the contractor. Which actually equates to payment for the services of the performer.

• The contractor unilaterally signs the act and puts a mark on the customer's refusal.
• The contractor submits a lawsuit to collect the due payment.

A similar algorithm is used for any type of contract. Changes to it are made by conditions that are negotiated by the parties themselves. This usually concerns the timing of the notification, the methods of filing it, the methods of negotiating the peaceful settlement of disputes, and so on.

But this algorithm was created on the basis of legislative norms and judicial practice, and the terms of the contract cannot contradict the current legislation. It is another matter if the work was performed without the written confirmation of the business relationship of the parties.

The absence of a contract has two levels of difficulty to resolve

• Average level- the contract was drawn up, but not signed, although all the work has already been completed and the contractor does not sign an act of completed work.

The average level of complexity of the solution includes the following steps. If the contract was drawn up and sent to you, but for some reason it was not signed by both parties, the law is on the side of the contractor. In court, you need to prove that you agreed to the terms of the contract and started to perform the work within the time frame specified in it.

Such evidence can be a request to the customer to gain access to the object, business correspondence with him, documents confirming the start of work, a draft contract, and so on. In this case, the law recognizes the contract as concluded, with all the ensuing consequences, including the obligation to sign an act of work performed, in the absence of claims against them.

Important: The legislative basis is Article 438 of the Civil Code of the Russian Federation, as well as clause 58 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 6, Plenum of the Supreme Court of the Russian Federation No. 8 of 01.07.1996.

• High level- the contract does not exist at all, all the work has already been completed, the acts have been sent to the customer, but he makes round eyes and sees you for the first time in his life.

A high level means that you need to collect any documents that, in one way or another, are related to the work you performed. This can be: a work production log, Stroynadzor marks, communications delivery certificates, entries in the KS-6 act, initial permits and design estimates, various expert opinions, and so on.

Thus, by filing a lawsuit, you will force the customer to prove that the work performed was carried out by another contractor. Which is not so easy if you have a sufficient amount of supporting documentation. Of course, in this case, the development of events depends not only on you, but also on the judge, so it is very difficult to make accurate predictions.

Received a claim from the customer - what to do?

If the claim is justified, then the best option would be to eliminate the identified deficiencies. If not justified, the customer will have to conduct an independent examination, look for witnesses and, possibly, bring the case to court. If the claim is filed after the signing of the certificate of completion, and you do not agree with it, the case will be decided in court.

Important: The timing of the discovery of works of inadequate quality is specified in article 724 of the Civil Code of the Russian Federation.

How to confirm the proper quality of the work performed?

Only with the involvement of relevant experts and obtaining the results of the examination.

Important: This action is enshrined in clause 5 of Article 720 of the Civil Code of the Russian Federation.

When is the refusal to sign the acts by the customer unacceptable?

The law stipulates the obligation of the customer to carry out the acceptance of work under certain circumstances. However, the customer has no obligation to sign the acts, unless this is expressly provided for by the contract. But if the customer refuses to sign the act of work performed without specifying the motive, the contractor can sign such an act on his own.

How to get money from a customer who refused to sign a certificate of completion?

• If the methods of peaceful settlement of disputes do not work, then only through the courts.
• There is another effective method of influencing the customer - retention of the results of work or equipment, tools, materials handed over to the contractor, documents for the object, etc.

Example: the contractor made the foundation for a residential building, and the customer gave him a concrete mixer, an electric generator, a drill, as well as building material to perform the work. Upon completion of the work, the customer refused to sign the act and pay for the work performed. In this situation, the contractor may not return the equipment and the remaining building materials (cement, fittings, lumber, etc.) until the customer fulfills his obligations. And if the obligations are not fulfilled, then, on the basis of a court decision, sell this equipment and building materials against the due payment.

In order for such a retention to be legal, it is necessary to notify the customer in writing, justifying their right to retention and, warning about the intention to go to court, in order to obtain permission to sell the objects of retention.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article, if there is a detailed answer to such a question, then your question will not be published.

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