The act of acceptance and transfer of goods is a document signed by the parties to the contract, which describes in detail the quality of the transferred goods to be accepted and transferred, and its quantity, and also indicates the price of this product. A sample of such an act can be drawn up by a civil lawyer specializing in contract and business law, because only he will be able to reflect in it all the necessary information so that this document will ultimately be valid and have legal force.

Mandatory details of the transfer and acceptance certificate

The form of the acceptance certificate of goods must have the following details:

• document's name,
• place and date of its compilation,
• information about the parties to the agreement (full name, passport details, legal details, contacts),
• data on the civil contract,
• a complete description of the qualities of the goods that are subject to acceptance and transfer (quality, quantity, etc.),
• information about product defects,
• compliance with contract deadlines,
• complaints about the quality of the goods from the receiving party,
• signatures of the parties to the agreement or signatures of persons with a power of attorney and the seal of legal entities, entrepreneurs.

The acceptance certificate is drawn up in relation to a single product and in relation to the whole group goods.

The act must necessarily contain a section devoted to claims against the product regarding its quality and quantity. If these claims are properly reflected in the acceptance certificate, then in the future the party who accepted the goods may demand compensation from the seller for the material damage caused to it.

Remember that it is impossible to indicate all these conditions in a regular invoice, and the acceptance certificate will become reliable evidence of fulfillment of the terms of the contract in the event of a dispute between its parties. However, do not forget that this document cannot be a replacement for the contract, it is only confirmation of its execution in part or in full.

Features of the act of acceptance and transfer of goods

This document registers and certifies the fact of acceptance and transfer of goods from one party to the contract by the other party, that is, it certifies the fact of fulfillment of contractual terms.
The tax legislation of Russia does not provide instructions on mandatory preparation acceptance certificate commodity values. But the use of this document will help you, for example, avoid problems when checking the activities of business structures by control and supervision authorities.

Remember that signing the acceptance certificate of goods means the emergence or termination of the rights and obligations of the parties under the contract.

There is no legally defined form for the act of acceptance and transfer of goods, therefore there is no specific list of data that must be reflected in this document. In every specific case you need to draw up a specific form for a specific contract for a specific product.

Remember, if the transfer and acceptance certificate is signed by unauthorized persons, it is illegal. Powers can be confirmed by an order from the head of the enterprise, a power of attorney, including a notarized one.

Why is a goods acceptance certificate form necessary?

The form of the acceptance certificate of goods offered by us can become a decisive document in formalizing the actual execution of contractual relations. In this form you can see all the details that must be filled out. Here you will see all the fields that need to be filled in if problems arise during the acceptance and delivery of goods, including a description of product defects.

Our form will help you avoid mistakes when receiving and transferring goods and possible problems related to pre-trial and legal proceedings regarding the execution of contractual relations.

Here you can familiarize yourself with and download various forms of acts of acceptance and transfer of goods, depending on the terms of specific civil contracts.

Do not use forms that are independently compiled at enterprises or accidentally downloaded on the Internet, because such amateur activities can cost you dearly in the event of conflicts between the parties to contracts. Use our forms of acts of acceptance and transfer of goods, compiled by qualified specialists in the field of jurisprudence and economic relations.

Before you hand over material values under a purchase and sale agreement as part of any other transaction, it is necessary to draw up a sample act of acceptance and transfer of goods. This document will serve as confirmation that the products were transferred and the recipient has no complaints about their quantity and quality.

How to draw up a goods acceptance certificate: sample 2019

The transfer and acceptance certificate is a document that contains the characteristics and properties of the transferred goods, and also displays its total cost. The act is drawn up in two copies, having equal legal force. One copy of the document remains with the supplier (seller) and is the basis for writing off inventory, and the second is transferred to the buyer.

The acceptance certificate of goods is drawn up both for one-time and for periodic delivery of batches of products. If the contract is signed on long time with the condition of regular deliveries, the frequency of drawing up the act is agreed upon by the parties to the transaction.

Form and content of the goods acceptance certificate

The form of the act is not legally approved, so the document can be drawn up in any form. The presented sample acceptance certificate of goods contains the following mandatory information:

• document's name:
• place and date of compilation;
• data of the parties to the agreement (full name, passport details, registration address, name of the legal entity and its details, legal address, position and grounds of authority of the signatories);
• basis for drawing up the act (contract details);
• a complete list of inventory items that are the subject of the transaction (name, quantity, assortment, article number, brand, model);
• unit of measurement of goods;
• price per unit of measurement;
• total cost (indicated in numbers and in words, including VAT, the VAT rate is prescribed);
• information on the quality of the product (presence or absence of complaints);
• signature of the person transferring the property;
• signature of the person accepting the property.

This document can also indicate whether payment was made before the actual transfer of property or payment will be made within the agreed time frame after signing the deed.

On this page you can download a ready-made act of acceptance and transfer of goods to Word format or PDF.

As a rule, the document is used if for some reason the seller does not issue a delivery note. So, it is drawn up when transferring goods from the seller to the buyer, material assets in authorized capital, equipment for installation or when closing GPC agreements (for example, a contract or assignment) and when transferring the results of completed work from the contractor to the customer.

When is an act of acceptance and transfer of goods drawn up?

Certificate of acceptance of transfer of work or services

Typically, this act is drawn up after certain work has been completed and its results have been transferred from the contractor to the customer. It is necessary to draw up an act if such an obligation for the parties is prescribed by law or in the contract itself. Moreover, civil law requires drawing up such an act only in relation to work under a construction contract. In all other cases, the fact of transfer of work results and completion of the contract can be confirmed by any other document that the parties to the contract consider acceptable. For example, the fact of provision of intermediary services can only be confirmed by a report from the intermediary (agent, commission agent, attorney).

But it is more convenient to use the act of acceptance and transfer. For example, if you want to justify the inclusion of certain expenses under a contract in the tax costs of the organization. The point is that in Tax Code the act is referred to as a document confirming the economic justification of the company’s expenses.

The acceptance certificate for the transfer of work or services is drawn up in 2 copies. The first is the basis for recording revenue from the contractor. The second one justifies the reflection of costs for certain works in tax expenses customer.

The legislation does not contain a unified form of such a document. Therefore it is compiled in free form. The document indicates the details of the parties, the content of the work performed or services provided and their cost.

This is what the document might look like:

Download sample acts for other cases

We provide documents for situations that we have not considered above. In this section you can download a sample transfer and acceptance certificate.

Reading time: 9 minutes. Published 03/11/2018

To transfer inventory items, special accompanying documentation is used - a delivery note. However, some organizations practice drawing up additional annexes that relate to the main agreement. One of these applications is the act of acceptance and transfer of goods. In this article we will look at a template for filling out this type of document and understand the legal subtleties.

The act of acceptance and transfer of goods is a document that describes in detail the transferred or received goods or any material assets, and also displays their total monetary value

Purpose

Papers on the acceptance and transfer of inventory items are documentary evidence of the movement of goods. This form records various parameters of the product, including volume, cost and quality. In the event that the customer has a claim against the contractor related to the quantity, composition or physical defects of the received inventory items, the acceptance certificate is one of the key documents of the evidence base. It is this legal feature of the document that explains the need for its presence during legal proceedings.

It is important to note that there is a separate category of inventory items that are supplied to the customer only accompanied by this document. This category of goods includes different kinds technology or high-tech equipment. The need for accompanying papers can be explained by the fact that during the transfer of such goods, quality and physical condition are strictly checked.

Also, the need to create a document arises in the case of sending goods to long-term storage from a third party. In this situation, the act records such parameters as specifications, quality, condition information and appearance goods. In addition, such papers indicate the duration of storage and the necessary conditions. Also, in the organization receiving the goods for storage, an employee is appointed whose task is to further preserve the goods and materials.

How to draw up a form for the acceptance and transfer of inventory items

Before compiling primary documentation, it is necessary to ensure that the officials representing different sides, have official authority to draw up such documents. Official orders, as well as powers of attorney certified by a notary, can serve as confirmation of the presence of the necessary powers. Only the presence of such documents confirms that the person participating in the preparation of the act has the right to “speak” on behalf of the enterprise.

There are no clear regulations limiting the form in which this form can be written. However, when filling out papers, one should take into account the office work standards governing the rules for preparing primary documentation. The completed form must contain information about each of the parties involved in the process of transfer of inventory items. Here you must indicate the details of both organizations, surname and initials responsible persons, as well as the positions they occupy. After this, a list of goods that are transferred to the customer is indicated. In this column you should indicate parameters such as type of inventory, cost and quantity.

If there are physical defects, information about the damage is recorded in a special column.

The document is two-sided, therefore the act requires drawing up in two copies

If there is a need to supplement the document, it is allowed to include additional information in the act. This includes data such as the conditions for sending the goods, the deadline for transferring funds, as well as additional annexes to the main contract. It is important to note that Additional Information indicated only after agreement between both parties.

The document in question is drawn up on the letterhead of the organization acting as a supplier or standard sheet, A4 format. It is important to pay attention to the fact that the act must be prepared in two copies, one of which remains with the supplier, and the second is transferred to the customer. Each copy must contain the original signatures of responsible persons and seals of organizations. The presence of a seal is not mandatory requirement, based on the law Russian Federation from two thousand sixteen. However, in the case of conflict situations requiring the intervention of authorities, the presence of a seal will not be superfluous.

Instructions for filling out the act

Writing such papers can be divided into three conventional stages, corresponding to the sections of the document.

Parties' details

This part of the document records information about the act’s affiliation with a specific agreement.. To do this, indicate the number of the application, the contract itself and the date of its conclusion. Next, indicate the details of the company acting as the contractor. Here you need to indicate the official responsible for the transfer of inventory items. In most cases, this column indicates the data of the head of the company, general director or other employee who has the necessary official powers. Next, information about the party that acts as the customer is indicated.

The act must necessarily contain the details required to be filled out.

Below is a sample of a goods acceptance certificate containing all of the above information.

acceptance and transfer of inventory items

JSC "Sea Lion" represented by Executive director Morozov P.V., acting on the basis of Regulation No. 2, hereinafter referred to as the Seller, on the one hand, and JSC "Clean Water" represented by the Head Leontyev A.K., acting on the basis of the Charter, hereinafter referred to as the Buyer, on the other hand (hereinafter collectively referred to as the “Parties” and individually as the “Party”), have drawn up this ACT as follows.”

List of inventory items and conditions of transfer and acceptance

This part of the document records various data related to the transfer of inventory items. First of all, you should record the transfer of goods itself and indicate the document that is the basis for these actions. Here you should indicate the contract number along with the date of its conclusion.

Further in the act there is a table containing detailed list transferred inventory items. This table should contain parameters such as product name, quantity, price per unit and total cost. Next, the total price of inventory items is indicated again. It is important to note that the cost of goods is indicated not only in numbers, but also in words.

After this, a clause is entered into the form where the condition of the goods being transferred is considered. It is important to note that existing faults and defects must be recorded. If they are available, an application is created, information about which is indicated in the act. It should also be noted that the customer has no complaints related to the quality of the goods received or its volume. This mark is set only after a thorough check of the compliance of the quality of the product with the requirements specified on the contract page has been carried out.

The acceptance certificate of goods can be drawn up both for an individual product and for a specific batch of goods

A simple sample act of acceptance and transfer of goods must contain information about the number of copies of the document, and also have a mark indicating their equivalence before the law. Let's look at the above requirements using a specific example:

"1. In accordance with clause No. 4.1 of the Agreement between the Parties No. 24 dated February 25, 2018, the Seller transfers and the Buyer accepts Inventory assets of the following assortment in the quantities indicated below:

The cost of Inventory supplied on the basis of the terms of the Agreement is RUB 6,480.00. (six thousand four hundred eighty rubles 00 kopecks), including VAT.

2. The inventory items accepted by the Buyer have a quality and range that meets the requirements specified in the Agreement. The product was delivered on time. The buyer has no claims to the accepted goods.

3. This Act is drawn up in two copies, each with equal legal force, one copy for each Party and is an integral part of the Agreement concluded by the Parties.”

Completion of the act

At the very bottom of the goods acceptance certificate, there must be signatures of the management of the enterprises participating in the transaction or officials having the necessary powers. If necessary, the signature is certified with a company seal.

"Buyer: OJSC" Pure water» represented by Director Leontyev A.K.

Seller: Sea Lion CJSC, represented by General Director Morozova P.V.”

After the parties leave their signatures, responsibility for the safety of inventory items passes to the customer. P If there are claims against the organization acting as a supplier, you will need to go to court.

Specifying currency

It is important to pay attention to the fact that this document must necessarily indicate the monetary value. As of today, there is no regulation in the current legislation regarding the indication of the form of currency. Despite this, it should be taken into account that accounting implies the reflection of income, expenses and assets only in rubles. Based on this fact, we can conclude that the primary documentation should indicate the price exclusively in rubles.

In the case where one of the parties is foreign organization, and the indication of foreign currency is a mandatory condition of the agreement, you can make several points where different units of measurement will be indicated. You can also draw up an annex to the agreement, which will contain information about the act drawn up taking into account payment in foreign currency.

Certificate of acceptance and transfer of goods - free form

Legal aspects

It is important to pay attention to the fact that the document in question must be drawn up in several copies, one of which remains with the supplier, and the second is transferred to the customer. Only persons who have the necessary official authority should sign documents. In a situation where the buyer is entity, then the powers of the representative individual must be confirmed by a power of attorney certified by a notary office.

When transferring inventory items with the preparation of an act, the fact of its execution should be reflected on the pages of the contract. This document must be an integral part of the contract. Compliance with these rules gives the application the same legal force as the contract itself.

It should be noted that for lawyers there is important Competency in filling out primary documentation.

The act of acceptance and transfer of goods and materials is one of important documents to settle conflict situations with the help of authorities. This document reflects the receipt and transfer of goods in the quantity and quality that are indicated on the pages of the contract. Facts such as:

1. No discrepancies in parameters such as quality and quantity.
2. Timely delivery that does not violate the terms of delivery.
3. Detailed inspection of received inventory items in the presence of a person representing the supplier.
4. Signature confirming that there are no claims against the supplier.

Conclusion

This document can be used not only between two organizations, but also:

1. Several individuals.
2. Individual and legal entity.

In the case where one of the parties is an individual, only passport data, surname and initials are indicated. IN in this case, there is no need to certify the document with a company seal.

As a rule, individuals, unlike large organizations, there are no template forms for primary documentation. In this case, you can fill in all the necessary lines. Please note that the document must be signed on the day the goods are received in order to eliminate the need to fill out additional applications.

In contact with

The transfer and acceptance certificate is a document that is drawn up when transferring various assets and things. It confirms the normal condition of the product, its integrity, and the absence of defects. The document records the purchase price and other indicators (brand, number, etc.).

When is the acceptance certificate drawn up?

The act is required when receiving products by one person and transferring them to another person. The document accompanies almost any operation related to reception and transmission. For example, an act is needed in the presence of these circumstances:

• The goods are transferred from the seller to the buyer. The document confirms that the item was accurately received by the consumer.
• The products are sent to the warehouse. In these conditions, it is necessary to draw up an act in 3 copies for all participants in the operation. The act is supplemented by an agreement on the storage of valuables.
• Valuables are sent for safekeeping. In this case, the act must also be supplemented with an agreement on responsible storage.

In most cases, the act is drawn up upon the sale of products. But the need for it also arises during internal movements of values. For example, when placing an object in a warehouse.

What is contained in the transfer and acceptance certificate?

The form of the act is not established. The exact contents of the document are determined specific situation. However, under any circumstances, the act must contain the following mandatory details:

• Subject of the operation, its name.
• Characteristics of this item: article, number, brand.
• The person who conveys the object.
• The person who receives the object.
• The name of the company that is transferring the item.
• Date of execution of the act.
• A link to a document, the addition of which is a deed (for example, a purchase and sale agreement).
• Item cost.
• Number of copies of acts.

If the receiving person has claims regarding the quality of the transferred item, these claims must also be recorded in the act. Sometimes the document records the location of the transfer of the object. If one of the parties to the transaction is a private individual, it is necessary to record the person’s full name, passport details, and address.

The act can be drawn up for a separate product or for a set of goods. But if this is a set of products, it is necessary to indicate this in the act.

IMPORTANT! If the receiving party signs the document, it thereby confirms that there are no claims regarding the quality of the goods. Therefore, before signing, the buyer must check the products for defects.

ATTENTION! The act is a document with legal force. It limits the parties' demands on each other. For example, a document signed by the buyer means that the buyer has no claims. If disagreements arise between the parties to the transaction, the document will help defend their interests in court.

Additional features

The act will have legal force only if these conditions are simultaneously met:

• The act is an annex to the main agreement. It is not an independent document. If there is no main document, then the act loses its force. It must contain a reference to any agreement. For example, for a purchase and sale agreement.
• The document must be certified by the signature and seal of an employee with the appropriate authority.
• The act is drawn up in 2 copies (minimum). Each copy is handed over to the participants in the transaction.

That is, the act is not an independent document. However, it must be issued in accordance with standard requirements: seals, signatures, mandatory details.

What documents can replace the transfer and acceptance certificate?

The transfer and acceptance certificate records these provisions:

• Availability of agreement between the parties.
• Rights and obligations of participants.
• The procedure for pre-trial regulation.

That is, the document replacing the act must contain the same information. The consignment note performs similar functions. It also contains information about the parties to the transaction and the product. Dates are also recorded there.

That is, when transferring goods, either an act or an invoice can be used. However, in some cases, it is necessary to draw up an act. It is required when it is necessary to record consumer claims or their absence. For example, it is needed when transferring expensive equipment.