Drawing up an act on the provision of services is the final stage in the execution of any work and serves as proof that the contractor or contractor has fulfilled its obligations to the customer in in full. The nature of the services does not matter - the act can be drawn up for a variety of reasons, so it has the widest distribution. The service provision act is an annex to, therefore it cannot be called an independent document.
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Why do you need a Service Deed?
First of all, it should be said that the act records the fact that all the necessary services were performed on time and in the proper quality. He also confirms that the customer has no claims against the contractor (a list of all services provided is entered in a special table contained in the document).
Thus the act is legal basis for the production of final settlements under the contract between the interested parties.
If we talk about the customer, then the act is also included in financial statements, including accounting for expenses incurred and on its basis, there is a reduction in the tax base.
In cases where the customer remains dissatisfied with the quality of the services provided, this is also reflected in the act as a separate item. It lists in detail the identified shortcomings, defects, errors and indicates the period during which they must be eliminated. If work to eliminate violations is not carried out, the customer has the right to sue the contractor. In the same way, the contractor can also sue, for example, if the customer delays or evades payment.
That is, an act on the provision of services can become an argument in a litigation between counterparties, both from one side and the other.
In other situations, the document, on the contrary, may be a guarantee against unfounded claims and litigation.
It is worth noting that if the case goes to court, and there is no act between the parties, the judge may regard its absence as unwillingness to comply with the legally established procedure for processing the provision of services. This, in turn, can lead to the imposition of penalties by the supervisory authorities.
Rules for drawing up an act
The act on the provision of services does not have a standard, unified form that is mandatory for use, therefore it can be drawn up in any form, based on the needs of the company, or according to a template developed by the company (if the second option is chosen, then the form of the act should be fixed in the accounting policy of the organization ).
When preparing a document, you must adhere to certain rules and business standards. In particular, the act must include:
- information about both parties to the contract,
- information about the contract under which the work was carried out,
- Services list,
- date
- the cost of services rendered.
If any additional documents are attached to the act (these can be not only printed papers, but also photographs, checks, receipts, etc.), they must be indicated as a separate item.
What to do if errors are found in the act
Most The best way correction of errors in the act of rendering services: destruction of the wrong copy and writing a new act.
The drafting of the act should be treated carefully and scrupulously, try to avoid blots and inaccuracies (especially in price). If it was not possible to avoid mistakes, they must be corrected by carefully crossing out the incorrect information and entering the correct information (certify with signatures and the inscription “believe corrected”).
Design rules
The document can be drawn up on a regular sheet of A4 format or on the letterhead of the enterprise, both by hand and on a computer (it does not matter). You need to make two copies - one for each side. At the same time, both copies of the act must be signed by the heads of both organizations (or employees authorized to act on their behalf) and stamped with seals (only if available, because since 2016 legal entities by law they have the right not to endorse their papers with stamps and seals).
After the service is provided and the cooperation is completed, including full payment, the act should be transferred to the company's archive, where it should be kept for the period prescribed by law.
Sample drawing up an act on the provision of services (table form)
- At the beginning of the document is written
- its name with a short indication of the meaning (in this case"on the provision of services")
- the number according to the internal document flow of the enterprise is put,
- and date of compilation.
- Then the parties between which the contract for the provision of services is drawn up are indicated below:
- full names of organizations (this can be an individual entrepreneur or LLC)
- and information about their representatives (enter positions, last names, first names, patronymics).
- The following is a table that contains
- names of services (works) in order,
- their cost in figures (if the company uses VAT, then with its allocation).
Under the table, the final price is fixed in words.
In the second part of the document, it should be recorded that all services are provided in the proper quality, on time and in full. It is also necessary to enter what customer has no complaints. Here you also need to indicate to which contract this act is an annex (its number and date of compilation).
The last thing that should be included in the act of providing services: details of the parties. Their set is standard:
- company name,
- address (legal and actual),
- information about servicing banks: their names, BIC, settlement and corr. business accounts,
- contact phone numbers.
Finally, the act must be certified by the signatures of the directors of organizations or other persons acting on behalf of the companies.
Based on the act of rendering services, the contractor receives remuneration from the customer. Use the sample act of service and follow the guidelines for completing it to obtain funds and prove service in court in the event of a dispute.
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The act on the provision of services must contain information about the service
The legislator has not developed a unified form of the act of services rendered. The parties have the right to independently create a convenient form and use it in their work. For example, you can download the form of the act of services rendered in the appendix to this article.
In fact, filling out the form of the act of services rendered is not easy. Representatives of the parties do not reflect key information in the document. Later, such acts of services rendered cause difficulties in collecting payment. Consider what mistakes the performer makes and what needs to be reflected in the act. A sample act of services rendered with explanations to the sections of the document is in the additional materials.
Urgent message for a lawyer! The police came to the office
In the form of the act of services rendered, enter the details
If the customer receives an act on the provision of services without a date, period, signature or other information, he can return it for revision, which will lead to a delay in payment. An unscrupulous customer will take advantage of such a situation to challenge the fact that the service has been provided.
So, Court of Appeal considered that the demand for payment for services was illegal. The acceptance certificate did not contain dates and numbers. The court came to the conclusion that there is no primary documentation that confirms the fact that the plaintiff provided services in the declared amount. In order to challenge the ruling, the applicant filed a complaint with the cassation instance. The court canceled the act of appeal. He considered that the customer did not fulfill his obligations, because he did not send a reasoned refusal to sign the act, did not provide objections and evidence of payment (decision of the Arbitration Court of the Moscow District of May 15, 2015 No. F05-4710 / 2015 in case No. A40-71807 / 14) .
After sending the act of services rendered, keep the evidence of sending and duplicate the information about the service in the journal
The customer wants to save money. An unscrupulous person may refuse to sign acts of services rendered and transfer money. This happens when the performer performs work only when necessary, for example, equipment breakdown, prevention, replacement of parts.
In order not to be left without funds, the contractor should not tie payment to the cost of spare parts or the number of examinations. It is advisable to indicate in the subject of the contract for the maintenance of the customer's equipment in working condition. During preventive activities, keep journals in which note information about ongoing activities. In such documents, ask the authorized representative of the customer to sign.
In one case, the court dismissed the customer's counterclaim for unjust enrichment and granted the contractor's claim for payment for services. The client believed that cash are held by the opponent illegally. The contractor assumed responsibility for the replacement of parts for equipment in boiler rooms. The customer believed that the counterparty had not fulfilled its obligations. The court disagreed with this argument.
The parties agreed in the contract the obligation of the contractor to replace spare parts as necessary in order to ensure an adequate level thermal regime. The agreement did not provide for an obligation to replace specific equipment or parts. The customer in the contract did not require the contractor to bear the costs to ensure the operability of boiler houses in a certain amount, did not stipulate the need to submit reports on the purchased equipment. On the contrary, the consolidated costing for the provision of services included various items, including the costs of:
- to pay employees;
- safety measures;
- overheads, taxes, etc.
The fact of the provision of services was also proved by data from shift and operational journals (determination of the Supreme Court of the Russian Federation of July 18, 2017 No. 307-ES17-9786 in case No. A56-60476 / 2014).
Enter the characteristics of the equipment into the service act
To avoid disputes with the customer or defend your position, eliminate inaccuracies from the contract. Describe the equipment, disclose license plate information, and provide other details. If the parties did not indicate the necessary data in the contract, the contractor will have to prove his position. He has the right to refer to the previously signed and paid for acts on the provision of services and the absence of objections.
So in one case, the court charged the customer with payment for services. The customer insisted that the contractor could not provide services, as he did not have special equipment, and in the acts indicated only passenger cars. The contractor presented waybills and certificates for calculation. The court asked the registration authorities for information about the disputed special equipment, the state numbers of which the parties indicated in the waybills and certificates for the paid and disputed periods. The court found that the customer did not make demands on equipment and machines and signed the forms of acts on the provision of services indicating the machine hours, which means that it recognized the fulfillment (decree of the Arbitration Court of the North-Western District dated August 28, 2017 No. Ф07-5595 / 2017 in case No. A66-11678/2015).
If for some reason the contractor did not enter the necessary data into the acts on the services rendered or did not send them in a way that confirms the delivery, prove the customer's debt in other ways (Determination of the Supreme Court of the Russian Federation of September 27, 2016 No. -2141/2014). The courts believe that the absence of a service act in itself is not a basis for refusing to pay, which means that the contractor can draw up and send acts to the customer, as well as collect evidence for litigation (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of November 14, 2006 No. 8259/06) .
Indispensable assistants in the work of a lawyer
The act of rendering services, the act of completed work, the act of acceptance and delivery of work- this is all the same document that is drawn up between the customer and the contractor. This document is necessary to confirm the fact that the customer has performed the work in the proper quality. It is immediately worth noting that today, a unified form of acts of work performed (rendering services) has not yet been approved, with the exception of construction and installation work, for which it is approved and used.
Exists mandatory list data that are mandatory in the act of work performed and must be present. These include:
The date of the act.
information about the customer and the contractor (full name, company name, contact details, according to registration documents, payment details).
serial number act, for its subsequent registration in the journal of the accountant.
the number of the contract and the date of its conclusion, where all the conditions for the performance of work are prescribed.
a list of tasks to be performed by the contractor.
the timing of these works.
the cost of performing the specified work, according to the contract.
signature and seal of the contractor and customer.
The act of providing services- a bilateral agreement, so the document must be drawn up in two copies. One copy remains with the contractor, and the other is given to the customer. Both acts must be signed, and the signature certified by a seal, if any, of the parties.
According to the act of work performed, the customer has the full right to change the amount for the work performed if the latter are performed poorly or with defects. Relations between the customer and the contractor, as a rule, are regulated by negotiations between the parties. If a compromise is not found, then it is necessary to go to court and make an examination of the work performed, according to which the court will decide whether the work was done in a quality, appropriate quality.
In order to correctly and without errors draw up an act of work performed, below is a sample act of service provision and a blank form. If you need a sample act of completed construction and installation works, below is a sample filling unified form KS-2 and a clean, up-to-date form as of 3.11.16.
An example of filling out a unified form KS-2:
Target this document- displaying the fact of the provision of any services, the timing of their implementation and total cost.
The basis for drawing up the act is a contract for the provision of services. The document is two-sided, drawn up in two copies, which are signed by both parties (customer and contractor). The first copy remains with the contractor, and the second is transferred to the customer of services.
sample act
The legislation of the Russian Federation does not provide for a unified form for the act of rendering services. In this regard, each organization has the right to independently develop a convenient form of the act. However, it must contain the following mandatory details:
- name and date of preparation of the document;
- name of the customer organization in accordance with founding documents;
- detailed description services;
- meters of offered services (natural and monetary terms);
- Full name of the officials responsible for the provision of the services prescribed in the contract, as well as their signatures;
- seals of both organizations (customer and contractor).
Nuances in compiling
The act of rendering services is a document of the primary accounting. Based on the data contained in it, the accounting of financial expenses spent on the provision of the service is kept.
It should be borne in mind that an act drawn up without a preliminary conclusion of an agreement is erroneous and serves as a reason for bringing the parties to administrative and tax liability. Such compilation is permissible only if the service is provided at the time of the conclusion of the transaction.
There are many services that are issued by this act. Therefore, they distinguish: acts for the implementation of consulting, information, repair, medical, auditing, servicing, banking services, transport services (for example, transportation), tutoring and training services, regarding storage services and others.
