Sample international certificate of completion of work. Certificate of acceptance and transfer of completed work. Acceptance certificate for work on a real estate property: sample document structure

An agreement to perform work involves its execution by the contractor (performer) for the customer for a set fee in a specified amount.

But in order for the deal to be “closed”, it is necessary to draw up and sign a work acceptance certificate. This document is proof of their execution.

The procedure for signing the acceptance certificate for the transfer of work

After the completion of the contract, representatives of the customer are invited. Together with representatives of the contractor, they examine the results of the work.

This is the characteristic difference between work and services. The service cannot be touched, it is only felt.

The characteristics of the work when accepted are as follows:

• quality;
• volume (quantity);
• deadlines;
• compliance with contract requirements.

After a joint inspection, authorized representatives of the parties sign the corresponding act. After their signatures, these acts are submitted for endorsement to the heads of the companies participating in the agreement.

Each of them signs an autograph in the corresponding column. Their signatures are certified by seals. And after this, the acts are considered signed and certified.

Powers of attorney for signing such acts are not issued. That is why the signatures of managers and the presence of “wet” seals are necessary.

Form and structure of the work performance certificate

The form of the act is free. This applies to text as well. But the structure is established.

The document header is divided into two parts, right and left. The first indicates the name of the performer and there is a column for the manager’s signature with a transcript of the full name and position.

On the left - the same, but in relation to the customer of the work.

Below is the city and date.

Then comes the text. Its form resembles that of a contract. This is due to the fact that an act is its consequence. The text lists the work performed, as well as the amount for which it was provided.

The amount is indicated both digitally and verbally. It is better to indicate that all terms of the agreement in relation to these works have been fulfilled. That is, they were completed in full and on time.

It is necessary to indicate that the customer accepted these works, and the contractor handed them over. Moreover, it must be indicated that the customer has no complaints regarding the timing, volume and quality.

After the text, there are also columns opposite each other for signatures of representatives of participating companies. On the right is the performer, on the left is the customer.

Below is a standard form and a sample of the acceptance certificate for completed work, a version of which can be downloaded for free.

The difference between work and services is the following: the result of work performed is always material, but services are not.

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 is formalized by an act signed by both parties.”

Thus, the primary accounting document confirming the fact of completion of work is the act of acceptance. Despite the fact that such an act of the Civil Code of the Russian Federation is not provided for confirming the fact of provision of services, in order to confirm the production orientation of the services provided, it is desirable that an act of acceptance of services be available. Moreover, in accordance with paragraph 2 of Art. 272 of the Tax Code of the Russian Federation “the date of material expenses is recognized... the date of signing by the taxpayer of the act of acceptance and transfer of services (work) - for services (work) of a production nature.”

There is no unified form of acts, so the document can be developed independently. As an example, we recommend paying attention to the following options.

1. Sample work acceptance certificate:

2. Let's assume a simplified version:

3. If work is accepted under a contract, you can use the following form:

4. Sample of drawing up an acceptance certificate for services rendered

Separately, it should be noted the act signed by the participants in intermediary transactions (between the principal and the commission agent, the attorney and the principal, the agent and the principal).

Such an act can simultaneously serve as a commission agent’s report on the fulfillment of the principal’s instructions.

The document must contain information about the execution of the commission order, the commission agent's commission and the costs that the principal must reimburse.

In accordance with Art. 999 of the Civil Code of the Russian Federation, if the principal has objections to the commission agent’s report, then he must report them within 30 days from the date of receipt of the report (unless another period is established by agreement of the parties).

5. Act-report on the sale of goods accepted for commission

When performing various services, an agreement is drawn up, which is signed by both parties. It reflects the timing, type of service provided (legal, medical, educational, transport, etc.), the essence of the service and details of the parties. The document has a registration number and a stamp is affixed to it. Each party receives one copy, which can become the basis for transferring money for the service provided.

After some time, a controversial situation may arise in which the parties begin to find out whether assistance was really provided or not. Another piece of paper will help clarify the situation – the certificate of services performed.

An act of performance of services is a document certifying the fact that the service was actually provided (work was performed) and displaying the fee for it and the terms of provision. It is drawn up to document the completion of a service or work in accordance with the agreement.

The act of performing services refers to primary reporting documents and can become the basis for including expenses for the service or work provided as expenses. The legislation does not establish a unified form of the act.

According to Federal Law No. 402-FZ of December 6, 2011, documents with an unapproved form must necessarily include the following data:

• Document's name;
• Date of preparation;
• Full name of the institution;
• The essence of the business transaction performed;
• Equivalents of the performed operation in value and physical terms;
• Indication of the positions of persons responsible for the implementation of a business transaction and the correctness of its reflection in the documentation;
• Listings of the listed officials.

Act for performance of works and services - you can download a sample

Why do you need a certificate of services performed under a service agreement?

The certificate of services performed, drawn up for the service agreement, is signed by the two parties to the transaction. It is usually drawn up by the performer, since it is the performers who are most often accused of failure to perform the service or of not providing it in full.

If work is carried out under a contract with the customer (for example, repair, construction, turning and others), i.e., such work, the material expression of which is the result, it is not necessary to draw up an acceptance certificate for the service provided. This is because if the case goes to court, the direct evidence will be the result of the work itself.

The document can become powerful evidence in court if a dispute arises between the parties regarding the service provided, the result of which cannot be viewed, shown or measured.

In this case, we are talking about intangible services, i.e. the use of the intellectual or professional knowledge of the performer for the purpose of providing assistance. The fulfillment of the terms of the contract for the provision of services is evidenced by the date of full implementation of services or work and the signature of the parties to the agreement.

The customer is no less interested in drawing up the act, since the document confirms that the money was paid for a reason, but for the acquired benefit from the actions of the performer.

How to draw up an agreement for an individual entrepreneur with an LLC or with any other legal entity, you can read

What does the legislation say?

The legislation does not force the parties to the agreement to draw up an act of performed services under a service agreement, however, Chapter 39 of the Civil Code provides clarifications regarding the provision of services for a fee. The contract must include a clause explaining exactly how and on what basis the fact of carrying out the work or service is confirmed.

It turns out that even before the execution of the contract begins, the need to draw up such a document is indicated. Such documents are usually called an acceptance certificate or a certificate of services performed.

Since the legislation does not establish a special form of the document, the act is drawn up in any form. The main thing is that it makes it possible to understand when and what services were actually provided. The document can be the basis for calculations and subsequent taxation; it represents an addition to the main agreement.

Tax Code Provisions

How to correctly draw up an act of performed services under a service agreement?

As noted above, there is no unified form for the work completion certificate. The exception is construction and installation work, for which a standard form KS-2 has been drawn up.

Mandatory document details

The acceptance certificate for the work performed is drawn up in any form, but a number of details must be reflected in it:

• Title of the document (various options are acceptable: act of completion of work, act of acceptance of work performed, act of acceptance of work performed, act of performed services (or work), etc.);
• Registration number;
• Date of drawing up the act;
• A reference to the number and date of the contract under which the work was carried out or services were performed;
• Names of the customer and contractor (full full name);
• Representative positions;
• Type of work performed or services provided;
• Total cost of work or services (excluding VAT or including VAT);
• Scope of services provided and deadlines;
• Listings of responsible persons and

The act of performance of work or services is drawn up and signed by the contractor in two copies. After this, the document is sent to the customer for signature. One copy with signatures of the parties is given to the customer, the other remains with the contractor.

Certificate of completion of work under a service agreement - sample document completion:

Sample certificate of work performed under a service agreement.

If the customer has complaints regarding the scope and quality of the service, the appointed representative can reflect this in the document, as well as indicate the period during which the defects were corrected. The signatures of the representatives are sealed.

How to correctly draw up a power of attorney for the right to sign documents? The answer is contained

If both parties are satisfied with the quality and volume of the service provided or work performed, an entry similar to the following is made in the document: “There are no claims against the contractor.”

Certificate of acceptance of work performed and services provided (form to fill out):

Sample act of acceptance of work performed and services provided.

Since the act is an annex to the main agreement and has legal force, it may reflect the financial results of the transaction.

So, for example, if an advance was paid, it can be noted in the document that minus the prepayment, the amount to be transferred to the contractor’s bank account corresponds to a certain monetary equivalent. It is also possible to consider this unnecessary and arrange a reconciliation of the payment separately.

Thus, if services of an intellectual or other nature are provided that do not have material confirmation of the results of activities, a clause must be included in the contract on the execution of a document mutual with the customer, containing the fact and time of provision of the service. This document is drawn up in any form, but must contain the date of provision of services and the signatures of both parties.

You can find out how to draw up a power of attorney to receive a work book upon dismissal and download a sample of such a document

Is it necessary to draw up an act of services rendered? The answer is contained in the following video with expert recommendations:

In accounting, the following requirements are imposed on maintaining acceptance certificates for work performed (services provided):

First of all, the executed certificates of work performed (services rendered) must take into account the provisions of tax legislation that allow the corresponding expenses to be accepted as a reduction in the tax base for income tax. It should also be taken into account that if the results of the work can be checked for their presence and compliance with what is specified in the contract and act, then the services do not have a materially expressed result, and therefore must be disclosed and justified in more detail.

In this regard, we once again draw attention to the fact that in order to be accepted for tax purposes, any expenses must be directly related to the production activities carried out by the organization, that is, they must be economically justified. It is these circumstances that should be taken into account when independently drawing up acts of services and works.

The acts first of all record the fulfillment of the obligations enshrined in the contract by the party to the contract who is the performer. As a rule, it is the recording of this fact that entails the customer’s obligation to pay for the work (services).

When drawing up acts of work and services performed under a contract, an organization acting as a customer must take into account the provisions of Article 720 of the Civil Code of the Russian Federation. In particular, the customer is obliged, within the time frame established by the contract, with the participation of the contractor, to inspect and accept the work performed (its result), and if deviations from the contract are discovered that worsen the result of the work, or other shortcomings in the work, immediately notify the contractor about this and stipulate them in the work acceptance certificate . The exception is hidden defects, the presence of which the customer must notify the contractor within a reasonable time after their discovery.

First of all, when drawing up acts of provision of services, it is necessary to ensure a clear distinction between each of the listed services, as well as justify their direct connection with the production activities of the organization.

If, based on the terms of the concluded agreement, the obligation to pay for the services provided arises at the time of issuing the invoice (or, for example, at the time of signing a bilateral act), then the date of recognition of expenses will be precisely the date of issuing the invoice (signing of the act). In this regard, when applying the accrual method, expenses for payment for services will relate to the tax (reporting) period in which the obligation to pay for the services provided arose.

Both income and expenses, in accordance with the provisions of the current legislation, are recognized for tax purposes depending on the method adopted by the organization and recorded in its accounting policies applied for tax purposes.

At the same time, income when an organization applies the method of determining the tax base for income tax on an “accrual basis” in accordance with Article 271 of the Tax Code of the Russian Federation is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds or other property ( works, services) and (or) property rights.

For income from the sale of work (services), the date of receipt of income is the day of transfer of work (services). As noted in the letter of the Department of the Ministry of Taxes and Taxes for Moscow dated August 20, 2002 N 26-12/38321, taking into account the fact that the certificate of work performed confirms the volume, cost of work and services performed, and the date of signing the acceptance certificate by the customer is the date transfer of these works (services), that is, the date of sale of the work performed, services provided, then the income from the sale for income tax purposes must be taken into account when forming the tax base using the “accrual” method precisely at the moment of signing the acceptance certificate for the work performed (services provided) regardless of the date of actual receipt of funds.

When recognizing expenses on the accrual basis (Article 272 of the Tax Code of the Russian Federation), the corresponding expenses are taken into account to reduce the tax base for income tax in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of their payment.

Based on this, expenses for payment to third-party organizations for work performed (services provided) are recognized for tax purposes on the date of presentation to the organization of documents (including acts) that serve as the basis for making calculations, but taking into account the provisions of the agreements concluded by the parties.

If, for example, work (services) in accordance with the terms of the concluded contract were completed in December of the reporting year, but the act was drawn up (dated) only in January of the following year, then the costs of paying for the work performed (services provided) should be included in the reduction of the tax base for income tax for December of the reporting year.

By virtue of the provisions of Article 318 of the Tax Code of the Russian Federation, the expenses of organizations to pay for work performed (services provided) are classified as indirect expenses, which fully reduce the income of the current (reporting) tax period for tax purposes.

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The customer requires final documents

Consider the following situation. The contractor carried out work under the contract from January 2014 to September 2015. All intermediate KS-ki are signed. Before making the final payment, the customer requires final documents. The contract contains the following clause: “After the actual completion of all work under this Agreement, transfer to the Customer the result of the work performed on the basis of the final acceptance certificate for the work performed in form No. KS-2 and the final certificate of the cost of work performed and expenses in form No. KS-3 " How to compose them?

The contractor must submit the result of the work

In accordance with civil law, the contractor must transfer to the customer the result of work performed under a construction contract. The delivery of the result of work by the contractor and its acceptance by the customer is formalized by an act signed by both parties (clause 1, 4 of article 753 of the Civil Code of the Russian Federation).

That is, only a specific result can be delivered, because the customer accepts the risk of the consequences of death or damage to the result of the work, which did not occur through the fault of the contractor.

The result can be transferred either under the contract as a whole, or according to a separate stage, if the contract provides for stage-by-stage delivery of work.

For example, in the construction of buildings (structures), a stage is the construction on one site of one of several planned objects, if such an object can be put into operation and operated autonomously. A stage can also be a part of an object that can be put into operation and operated autonomously, that is, regardless of the construction of other parts of this object (Section I of the Regulations on the organization and conduct of state examination of design documentation... approved by Decree of the Government of the Russian Federation of March 5, 2007 No. 145).

Special forms are used in construction

The act in form No. KS-2 is used for acceptance of completed contract construction and installation work (CEM). It is compiled on the basis of a log of work performed (form No. KS-6a).

According to the act, a certificate is filled out in form No. KS-3. It is used for payments for work performed. The work performed and costs are reflected in the certificate based on the contract price. Form No. KS-3 is drawn up for construction and installation work performed in the reporting period, major repairs of buildings and structures, and other contract work.

If construction is carried out under a contract in which the stages of work are not identified, monthly acts in form No. KS-2 record only the completion of intermediate work for settlements with the contractor. These acts are not documents confirming that the customer has accepted the result of the work, with which the law associates the transfer of risk to the customer. This is noted in paragraph 18 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 24, 2000 No. 51.

Thus, forms No. KS-2 and No. KS-3 can be used and are used in practice both for the purpose of delivery and acceptance of the result of work as a whole under the contract (stage), and for the purpose of delivery and acceptance of intermediate works at the facility, which are subsequently subject to separate acceptance.

To accept the finished building, use the acceptance certificate for the completed construction facility in form No. KS-11 (approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a).

Completion of work must be confirmed

From the above we can draw the following conclusion.

The transfer of the final result of the work to the investor occurs at the moment the investor signs the acceptance certificate for the completed construction facility (form No. KS-11) or the acceptance of the object by the acceptance committee according to the act form No. KS-14 (approved by the same resolution as f.

Acceptance certificate for completed work

No. KS-11). They are used when a construction contract is concluded for the construction of a facility.

If the contract does not provide for the construction of the entire building, but only the implementation of individual construction and installation works, then the “final” forms No. KS-2 and No. KS-3 will include the cost of such work performed during the last reporting period, which were not previously included in the previous interim forms of these documents. Form No. KS-3 is compiled on an accrual basis. That is, in addition to the cost of work for the last reporting period (column 6), it will also contain cumulative data from the beginning of the work, including the reporting period (column 4), and cumulative data from the beginning of the year (column 5).

You can develop the necessary forms yourself

There are no separate standard forms for intermediate delivery and acceptance of work and for delivery and acceptance of the final result of work (or the result of a stage of work provided for in the contract). In civil legislation, the form of the act of delivery of the work result by the contractor and its acceptance by the customer is not regulated.

It follows from this that the parties to a construction contract have the right not only to establish the procedure for transferring the result of work by the contractor to the customer, but also to agree on the forms of documents with which they will formalize the transfer of the result of work performed. As a rule, in practice, forms No. KS-2 and No. KS-3 are used for these purposes.

But if necessary, “final” forms of documents reflecting the full cost of the work can be developed independently and their use agreed upon in the contract. At the same time, we recommend using wording for the act that makes it possible to unambiguously determine that it confirms the customer’s acceptance of the result of the work under the contract as a whole (or the stage provided for by the contract). For example, “Acceptance certificate of the result of work performed under the contract.”

This will allow you to correctly qualify transactions for tax accounting purposes.

September 2015

Return to Certificate of Completion 2018

The certificate of work (services) performed is drawn up taking into account the requirements for the mandatory composition of details, the list of which does not contain requirements for the mandatory reflection of the details of the work (services) performed.

Under a contract for the provision of paid services, the contractor undertakes to provide services (perform certain actions or carry out certain activities) on the instructions of the customer, who, in turn, undertakes to pay for them (clause 1 of Article 779 of the Civil Code of the Russian Federation). According to Article 783 of the Civil Code of the Russian Federation, the general provisions on contracts, as a rule, apply to the said contract. They are given in articles 702-729 of the Civil Code of the Russian Federation. Thus, according to paragraph 1 of Article 720 of the Civil Code of the Russian Federation, the customer is obliged to accept the work performed (its result) within the time frame and in the manner prescribed by the contract. In this case, acceptance of services provided (work performed) is documented in the appropriate act.

The required details of the primary accounting document are listed in paragraph 2 of Article 9 of Federal Law No. 402-FZ, these are:

The name of the document and the date of its preparation;

Name of the economic entity that compiled the document;

The names of the positions of the persons who completed the transaction, operation and those responsible for its execution, or the names of the positions of the persons responsible for the execution of the accomplished event;

Signatures of the mentioned persons indicating their surnames and initials or other details necessary to identify these persons.

As we can see, this list does not contain requirements for mandatory reflection of the details of the work performed (services provided). This is what the financial department pointed out in the commented document.

However, in practice, tax services require more detailed clarification in the act of actions taken, including the availability of information about the period of their implementation.

The fact that tax authorities make complaints about insufficient detail of the types of services provided in the act is evidenced by extensive judicial practice. However, in most cases, arbitrators consider such claims to be unreasonable.

After all, the legal norms do not indicate with what degree of detail the content of the service should be reflected. This is evidenced, for example, by the decisions of the Ninth Arbitration Court of Appeal No. 09AP-22191, as well as the FAS Volga District in case No. A55-40076, the FAS Moscow District No. KA-A40/6672-10 and No. KA-A40/7049-09, FAS Volga district No. A55-9765.

Details of the services provided can confirm the economic justification of the costs incurred by the customer for its acquisition, as well as the connection of a specific service with activities aimed at generating income.

However, there are court decisions in favor of the tax authorities. Thus, in the resolution of the Federal Antimonopoly Service of the Volga Region No. A55-12359, the arbitrators came to the conclusion that the taxpayer did not submit all the necessary documents for a tax deduction.

The fact is that the presented report on the provision of consulting services is not detailed, does not contain data on the actual work performed (services provided), their volume and nature, the timing of their implementation and the results of the work performed.

And in the decisions of the Federal Antimonopoly Service of the Volga District in case No. A55-12359, the Eighth Arbitration Court of Appeal No. 08AP-7994, the courts noted the following. If the acceptance and transfer act does not disclose the content of the services provided, then the company, in confirmation of the fact of the actual performance of services, can submit documents indicating that the contractor has performed specific types of services and the result of each service in the form of a report, conclusion, etc.

Similar conclusions are given in the decisions of the Arkhangelsk Region Court in case No. A05-4792/, in case No. A05-7717, the Samara Region Court in case No. A55-17531, and the Yamalo-Nenets Autonomous District Court in case No. A81-2271.

Thus, the details of the services provided can confirm the economic justification of the costs incurred by the customer for its acquisition, as well as the connection of a specific service with activities aimed at generating income.

Acceptance certificate for completed work - sample for 2018

Therefore, to minimize tax risks, we recommend that you list the services provided in the transfer and acceptance certificate or attach to this document a report on the actual services provided, stipulating its form in the contract (addition to it).