Mandatory details on the certificate of completion. Why does accounting so need optional acts on the execution of the contract?

The participants in the construction and installation work are the customer and the contractor. In addition, depending on the terms of the contract, such works may involve an investor, general contractor and subcontractor. Upon completion of the work, the performer (contractor) draws up an act of acceptance of the work performed in the form No. KS-2 (hereinafter - the acceptance certificate) and a certificate of the cost of the work performed and costs in the form No. KS-3 (hereinafter - the certificate of the cost of work performed and costs ). He also issues an invoice for the work performed.

The contractor transfers the results of construction to the customer, who has the right to claim for deduction the VAT charged to him (paragraph and paragraph 1 of article 172 of the Tax Code of the Russian Federation). If the construction is carried out with the participation of an investor, all work from the contractor is also accepted by the customer, who acts as an intermediary. However, the customer does not have the right to claim VAT deduction for these works, since he is not the owner of the work results. FTS of Russia in letters dated 06.05.13 No. ED-4-3 / [email protected] and from 07.09.09 No. 3-1-11 / [email protected] indicated that in this case, the customer transfers the following documents to the investor: the customer's report, certified copies of the act, certificates of the cost of work performed and costs and invoices from the contractor, and also draws up its own similar documents that mirror the contractor's documents.

Until January 1, 2013, the form of the acceptance certificate was unified. On its basis, a certificate was filled out on the cost of the work performed and costs (Resolution of the State Statistics Committee of Russia dated 11.11.99 No. 100). However, with the entry into force of the Federal Law of 06.12.11 No. 402-FZ "On Accounting", companies have the right to independently develop a form of acceptance certificate that is convenient for themselves. Let's consider what details of the acceptance certificate you need to pay attention to in order to avoid tax risks (see the sample below).

1 ... The indication in the Acceptance Act of the names, addresses and phone numbers of the investor, customer and contractor will confirm the reality of the work performed. If an investor is involved in the legal relationship, the customer must notify the contractor of the investor's details. In the event that the investor combines the functions of a customer, the same person is indicated in the lines “Investor” and “Customer”. If there is no investor in the relationship (a simple construction contract), then a dash is put in the line “Investor”.

But there are decisions in which the courts take the side of the controllers. Thus, in the resolution of the FAS of the Ural District of 01.02.12 No. F09-8770 / 11, the tax authorities indicated that the primary documentation of the taxpayer contains numerous shortcomings that cannot be corrected. In the acts of acceptance submitted by the taxpayer and certificates on the cost of work performed and costs, there were no mandatory details: addresses of the customer and contractor, document numbers. Moreover, the contractors involved could not perform construction and installation work, since they did not have the technical, material and labor resources for this. Settlements between counterparties were formal and were aimed not at paying for goods, but at withdrawing funds from circulation in order to recover VAT from the budget. In this regard, the inspectors came to the conclusion that the actions of the taxpayer are unfair and aimed at obtaining an unjustified tax benefit. Taking into account the provided evidence, the court supported the tax authorities.

2 ... The indication in the Acceptance Certificate of the exact address at which the construction work is being carried out, as well as the name of the construction site, will make it possible to accurately identify the object under construction. According to the tax authorities, if the exact address (city, street, house and building) where the work is being carried out is not indicated in the acceptance certificate, then it is impossible to unambiguously determine the construction site. In this regard, inspectors often refuse to deduct VAT, indicating that the work is unrealistic. A similar dispute was considered by the Federal Antimonopoly Service of the Moscow District in a resolution dated 02.06.11 No. A40-37140 / 10-4-170. In this case, the court considered the inspectors' arguments unfounded. Since, in addition to the acceptance certificates, the taxpayer submitted invoices, invoices and payment orders for payment by the applicant for work, the purpose of payment of which contains references to contracts and the nature of work. Thus, if the name of the facility under construction and its address are not properly spelled out in the acceptance certificate, the court suggests the inspection to turn to other sources, which together will make it possible to establish the facility on which the controversial work was carried out (Resolution of the Federal Antimonopoly Service No. 2298/2011, Povolzhsky from 16.02.09 No. A12-16386 / 2008 and from 15.01.09 No. A12-9882 / 2008 districts). However, if the missing information about the object cannot be filled in and, together with other evidence, indicates the absence of construction work, then the likelihood of refusal to deduct VAT is high (resolution of the Federal Antimonopoly Service of the North-West District of 09/14/12 No. A05-6412 / 2011).

In addition, it is important to take into account that the Tax Code establishes the right of the inspector performing an on-site inspection, in order to clarify the circumstances that are important for the completeness of the inspection, to inspect the territories, premises of the taxpayer in respect of which the tax inspection is being carried out (Article 92 of the Tax Code of the Russian Federation).

3 ... The indication in the Acceptance Act of the details of the construction contract will help to concretize the construction and installation work. In one of the cases, the presence in the acceptance certificates of references to specific contracts made it possible to establish the facility at which the relevant work was carried out, as well as the customer and contractor data. Thus, the Federal Antimonopoly Service of the Central District denied the arguments of the inspectors that the transaction was unrealistic and invalidated the decision of the tax authorities to charge additional income tax and VAT (Resolution No. A64-2298 / 2011 of 15.03.12).

4 ... The date of the signing of the Acceptance Certificate determines the moment when the contractor has taxable income. This, with reference to paragraph 1 of Article 249 and paragraph 3 of Article 271 of the Tax Code of the Russian Federation, was indicated by the Federal Tax Service of Russia for Moscow in a letter dated 07.02.07 No. 20-12 / 012414. The courts also confirm that the contractor organization reflects in the tax accounting income from the sale of work on the date of signing the acceptance certificate. The same date is the moment of calculating the tax base for VAT (definition of the Supreme Arbitration Court of the Russian Federation of 06/18/2010 No. VAS-7943/10 and the resolution of the FAS of the Urals District of 06/28/12 No. No. BAC-11634/12)).

5 ... The indication in the Act on the acceptance of the stages of construction work, as well as their detailed decoding, will justify the procedure for deducting VAT. According to clause 18 of the Review of the practice of resolving disputes under a construction contract, given in the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 24, 2000 No. 51, when building a building under a construction contract, in which the stages of work were not highlighted, acts of acceptance confirm only the implementation of intermediate works for calculations. They are not acts of preliminary acceptance of the result of a separate stage of work, with which the law associates the transfer of risk to the customer. Taking into account the legal position of the supreme judges, the Ministry of Finance of Russia for a long time did not recognize the customer's right to deduct VAT at the time of signing the interim acceptance certificate, if the contract does not highlight certain stages of construction (letters dated 10/14/10 No. 03-07-10 / 13 and dated 20.03 .09 No. 03-07-10 / 07).

But the courts supported taxpayers in this matter. After all, the Tax Code of the Russian Federation connects the customer's right to deduct VAT with the fact of taking into account the results of the work performed, regardless of whether the stages of construction work are highlighted in the contract, whether there is a transition from the contractor to the customer of the risks of accidental death or damage to the results of work, as well as from the end or degree completeness of construction work (Resolutions of the Federal Antimonopoly Service of the Moscow District of 04/19/12 No. A40-77285 / 11-107-332 and of 04/07/11 No. KA-A40 / 2227-11). Consequently, on the basis of an interim acceptance certificate, the customer has the right to claim a VAT deduction. Taking into account the established arbitration practice, in 2013 the FTS of Russia recognized the right to deduct VAT as soon as acceptance certificates were signed, even if there were no separate stages of work in the contract (letter of 05/06/13 No. ED-4-3 / [email protected]).

6 ... The absence in the Acceptance Certificate of a detailed transcript of the work may lead to the recognition of the construction contract as unrealistic. So, the FAS of the East Siberian District noted that in the acts of acceptance of work in the column "Name of work (service)" it is indicated: "Construction and installation work under the contract." Consequently, in the opinion of the judges, in violation of the accounting legislation, the document does not disclose the content of the business transaction, therefore it is not possible to determine which contract works were carried out, in which territory, under which contract and in what period (Resolution No. A19 of 31.01.12 -6518/2011).

Nevertheless, some courts still note that the absence of a detailed decoding of the work performed in the acceptance certificate is not a reason for refusing a deduction. But only if the missing information is filled in and the reality of the work performed is confirmed by the content of other documents (Resolution of the Federal Antimonopoly Service of the Central District of 23.01.12 No. A36-1753 / 2010).

Moreover, in the acceptance certificate it is advisable to describe the materials used by their names (as in the waybills). In one of the cases, the absence of such a decryption called into question the reality of the expenses incurred by the taxpayer (the fact of receiving materials from the general contractor) and the validity of the VAT deduction declared on these materials. The Federal Antimonopoly Service of the North Caucasian District in its resolution dated 15.02.12 No. A22-1702 / 2010 took the side of the tax authorities.

7 ... Information about the work performed will confirm the cost of the work. In its resolution dated 06.06.11 No. A52-3351 / 2010, the FAS of the North-Western District indicated that the acceptance certificate is drawn up in accordance with the work contract and is a document derived from this agreement. Consequently, the price of construction work indicated in the acceptance certificate must correspond to the price indicated in the contract. It is the cost of the work, reflected in the acceptance certificate, that the parties will take into account for tax purposes.

If the contract is drawn up in a foreign currency (several currencies), then the price and value in the acceptance certificate should be indicated in the corresponding foreign currency. Since the rate on the date of payment for the work may change compared to the rate on the date of the conclusion of the contract (resolution of the Federal Antimonopoly Service of the Moscow District of 21.01.08 No. KA-A41 / 14395-07).

It is also important to take into account that if the price for work is fixed in the contract between the contractor and the customer, then dashes are put in the columns "Number of the unit price" and "Price per unit". In addition, it is not allowed to fill in the "Quantity" column in percent. This was mentioned by Rosstat in a letter dated May 31, 2005 No. 01-02-9 / 381.

8 ... The presence in the act of acceptance of signatures of persons who handed over and accepted the objects under construction, as well as their decoding with an indication of their positions, indicates the legality of the VAT deduction. Local tax authorities often refuse to deduct VAT to the customer due to the absence or inconsistency of signatures, positions and transcripts in the acceptance certificate. So, in one of the cases, the acceptance certificate did not contain the names of positions and decryption of signatures. During the tax control measures, the inspectorate interviewed the general director of the contractor and found out that he did not enter into any contracts with the customer and did not sign any documents. As a result, the court came to the conclusion that the taxpayer had created an artificial document flow and that there was no real activity. In this connection, he refused to deduct VAT to the customer (resolution of the Federal Antimonopoly Service of the Urals District dated 05/30/12 No. F09-3569 / 12). Similar conclusions are also contained in the resolution of the Federal Antimonopoly Service of the Volga District of 23.01.13 No. A12-8997 / 2012)

However, the majority of judges point out that the absence of signatures in itself is insignificant and does not indicate the unreality of business transactions. The fact of the signature of the acceptance certificate or other primary document by an unauthorized person cannot independently, in the absence of other facts and circumstances, be considered as a basis for invalidating the transaction (Resolution of the Federal Antimonopoly Service of the Central Bank of 03/15/12 No. A64-2298 / 2011 and No. A36-1753 / 2010, Moscow District No. A40-127306 / 10-90-714 dated February 29, 2012 and Ural District No. F09-913 / 11 dated August 03, 2011).

Estimate:

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What are the required details that must be reflected in the act of work performed by the individual entrepreneur and presented to the customer - a legal entity. I am interested in information for working with an individual entrepreneur (individual entrepreneur).

Answer

The act is drawn up according to the general rules.

The act as a primary document must contain the details specified in Article 9 of Federal Law No. 402-FZ:

• title of the document;
• date of preparation of the document;
• the name of the economic entity (organization) that compiled the document;
• content of fact economic life;
• the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
• the names of the positions of the persons who made the transaction, the operation and those responsible for its execution, or the names of the positions of the persons responsible for the registration of the event;
• signatures of these persons with decryption and other information necessary to identify these persons.

Guest, get acquainted -!

1. Situation: Is it necessary to draw up an act under a civil law contract for the performance of work (provision of services)

“Drawing up an act on the provision of services (performance of work) is mandatory only if such a requirement is provided for by civil legislation or a concluded contract. This opinion is shared by the Russian Ministry of Finance (). In turn, the Civil Code of the Russian Federation directly prescribes to draw up an act on the provision of services (performance of work) only when performing work under a construction contract (). The drawing up of an act is also mentioned in the Civil Code of the Russian Federation, which applies to all types of work contracts. However, it says that along with the act, the parties can draw up another document certifying acceptance.

Acts under a civil law contract can be drawn up as follows:

• act of acceptance and transfer of work performed;
• the act of providing services.

In other cases, it is not necessary to draw up an act. Therefore, the fact of performing work (rendering services) for the purposes of accounting and taxation can be confirmed by another document (,). For example, for a contract of carriage, the fact of providing services is confirmed by the third copy of the consignment note. If the carriage of goods by truck is paid by the customer at a time rate, then a tear-off coupon to the waybill is a document confirming the fact of performing transportation services, in addition to the consignment note. The fact of rendering services under a commission agreement is confirmed by the commission agent's report (). Under the agency agreement - by the agent's report (). Under contracts of order (if provided by the contract itself) - by the attorney's report ().

At the same time, for the recognition of expenses under a contract in taxation, an act may also be required in cases not provided for in civil law. The Tax Code of the Russian Federation states that an act is needed by organizations applying the accrual method to recognize material costs under contracts for the performance of work (provision of services) of a production nature (Tax Code of the Russian Federation). Similar clarifications are provided in .1

The chief accountant advises: In cases where the drawing up of an act is not mandatory, work (services, rights) can be recorded in accounting and in taxation on the basis of an agreement (or other documents confirming the fact of performing work, providing a service, alienating rights) (,).

To do this, for example, write down the following condition in the contract. If the customer, upon the provision of the services specified in the contract, does not make claims against the contractor, the service is considered rendered (work completed). In this case, the following documents can be used as documents confirming the fact of the provision of services:

• contract;
• an invoice for payment;
• payment documents.

This approach is confirmed by the Ministry of Finance of Russia in letters to and.

At the same time, this does not apply to works (services) for which acceptance must be formalized as a separate document. For example, under a construction contract, according to which the act is mandatory (). "

2. Situation: In what forms to draw up primary documents

“Forms of primary documents are determined by the head of the organization on the proposal of the person who is entrusted with accounting ().

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

After a while, a controversial situation may arise, in which the parties begin to find out whether assistance was really provided or not. Another paper will help to clarify the situation - an act of performed services.

The act of performing services is a document certifying the fact that the service was actually provided (work was performed) and displays the fee for it and the terms of provision. It is drawn up in order to attest to the performance of a service or work in accordance with an agreement.

The act of performing services refers to the documents of primary reporting and can become the basis for attributing costs to the costs of the service or work provided. 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 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 kind;
• Indication of the positions of the persons responsible for the implementation of the business transaction and the correctness of its reflection in the documentation;
• List of listed officials.

Certificate for the performance of work services - you can download a sample

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

The act of performed services, drawn up to the contract for the provision of services, is signed by two parties to the transaction. Usually it is drawn up by the performer, since it is the performers who are most often accused of non-performance of the service or of the fact that it was not provided in full.

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

The document can become weighty 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, that is, using the intellectual or professional knowledge of the performer in order to provide assistance. The fulfillment of the terms of the service agreement is evidenced by the date of full implementation of the services or work and the signatures 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 not just like that, but for the acquired benefit from the actions of the contractor.

How to draw up an agreement of 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 services performed under a service agreement, however, Chapter 39 of the Civil Code provides clarifications regarding the provision of services for remuneration. The contract must include a clause explaining exactly how and on the basis of which paper the fact of performing a work or service is fixed.

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

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 from it one could understand when and what services were actually provided. The document can be the basis for calculations and subsequent taxation, it is an addition to the main contract.

Tax Code provisions

How is the act of performed services correctly drawn up under a service agreement?

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

Mandatory details of the document

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

• The name of the document (various options are permissible: an act of performance of work, an act of acceptance of work performed, an act of acceptance of work performed, an act of performed services (or work), etc.);
• Registration number;
• Date of drawing up the act;
• Reference to the number and date of the contract under which the work or services were performed;
• Name of the customer and contractor (full name);
• Positions of representatives;
• Type of work performed or services provided;
• The total cost of work or services (net of VAT or including VAT);
• The scope of the service provided and the deadlines;
• List of responsible persons and

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

Act of work performed under a service agreement - a sample of filling out the document:

A sample of the act of work performed under a service agreement.

If the customer has claims regarding the volume and quality of the service, the appointed representative can reflect this in the document, as well as indicate the period during which the deficiencies were corrected. The signatures of the representatives are confirmed by seals.

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

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

Certificate of acceptance of work performed and services rendered (form for filling out):

Sample certificate of acceptance of work performed and services rendered.

Since the act is an annex to the main contract 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 account of the contractor corresponds to a certain cash equivalent. It is also allowed, considers it superfluous and draws up the 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 that is mutual with the customer, containing the fact and time of the service. This document is drawn up in any form, but it must necessarily contain the date of the provision of services and the signatures of both parties.

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

Do I need to draw up an act of services rendered? The answer is contained in the following video with expert advice:

The fact of providing a service or performing work must be documented. In the document, the act of providing services and work performed, the cost and terms of fulfillment of obligations must be strictly fixed. This bilateral document is the primary accounting document.

In addition, it serves as a sufficient basis for attributing payment for services and work performed to expenses. There is currently no approved form for the act. However, there are obligatory details of the act of work performed, the indication of which is a fixed form of the form.
It is important to understand that the wrong or the absence of certain details will cause the tax authorities to impose penalties on the organization. After all, this will be regarded as non-acceptance of the corresponding expenses for the purposes of taxation of income tax, and will entail a certain penalty.

Acts of work performed or services rendered may fully refer to primary accounting documents, which can be drawn up on standard forms, or on forms drawn up in compliance with the requirements of Article 9 of the Accounting Law.

Details of the act of completed work

The details of the act of work performed are described in the Federal Law of November 21, 1996, No. 129-FZ. This law clearly stipulates the mandatory points to be indicated in this documentary evidence.

• Full name of the document and the date of its preparation.
• The name of the organization responsible for drawing up the document.
• Description of the business transaction, indicating the measurement in kind and in cash.
• The positions of those who were responsible for the business transaction with personal signatures.

It is important to understand that tax inspectors carefully review all the details in the act of work performed, so you need to pay attention to the correct filling of such details as a description of the content of a business transaction. In this section, you need to indicate the specific and full name of the service or work with detailing of all actions that are within the competence of the operation.
Another point requiring special attention is the indication of the unit of measure of the business transaction. Naturally, there are situations in which it will be problematic to indicate such a category. But the employees of the tax office require that the act indicate the specific costs of working time.

Based on this document, the contractor has the right to receive payment. The customer confirms his expenses by means of an act. What does the document look like, what is the act of performed services or works?

Basic information

The acceptance certificate for completed works is formed taking into account the requirements for the presence of mandatory details. In the list of those, there is no indication of the obligatory reflection in the act of detailing the work performed.

The duty of the customer is to accept the work performed within the time period specified in the contract, provided that its quality corresponds to the proper one. Acceptance of works is carried out on the basis of a certificate of completion.

Basic concepts

The act of completed work, in another way, or acceptance and delivery of work, is a two-sided document, which reflects the fact of performance of work, their cost and period of performance.

The purpose of the act is to record the performance of work in accordance with the contract. Work performed means any work or service that one party to the contractual agreement provides to the other. Organizations, individual entrepreneurs and individuals can act as participants in the transaction.

When filling out an act of acceptance of work performed, it is necessary to indicate:

• name of the document, its number and date of preparation;
• names of the parties, their details and address;
• details of the contract to which the act is attached;
• the account number of the contractor to receive payment;
• type of work, their volume, terms of execution, cost, VAT;
• service unit;
• signatures and seals of the contractor and the customer.

The number of copies of the act is agreed by the parties, but each of the participants must receive his own copy.

Purpose of the document

But the very existence of the acceptance certificate does not mean the acceptance of the work by the customer. The document must be signed by both parties. Only after this the terms of the contract are considered fulfilled.

On the basis of the act, the customer is obliged to pay the full cost of the work. The contractor gets the right to demand payment. Another important point is cost accounting.

The costs of an organization to perform work related to production activities can be included in the cost of production. When calculating, these costs can be included in the costs of the enterprise.

But it is necessary to document the validity of attributing the cost of work under a work contract to expenses. Otherwise, the costs will not reduce the taxable base.

In addition, the tax authorities have the right to impose a fine for inaccurate accounting and attempted tax evasion. The purpose of the act of completed work can be considered from a legal point of view.

If the act is signed, but payment from the customer has not been received in due time, the contractor has the right to submit.

When the customer refuses to accept work without due justification, the contractor has the right to independently sign the act.

The presence of such a unilateral act with the attachment of primary documentation and the contract gives the performer the right to demand payment for the work by the customer in court.

Current regulatory framework

The act of acceptance of work performed is often referred to as primary documents. Moreover, it must contain the requisites that are required for primary documentation.

For transactions that do not relate to the transfer of things, an act is required when accepting work under (clause 4 of article 753 of the Civil Code).

In clause 2 of article 720 of the Civil Code it is said about the possibility of drawing up an act under a work contract, but solely at the discretion of the parties. That is, from a legal point of view, the act is not required.

But there is also an accounting area. On the basis of the act of completed work, accountants carry out accounting of business operations. Tax authorities and financiers perceive the act as a primary accounting document.

The lack of such can significantly complicate the activities of the accounting department in terms of confirmation of costs and profits.

Another argument about the compulsory drawing up of acts of acceptance is tax legal relations. In the opinion of the Federal Tax Service, only the act of acceptance of work can reliably confirm the fact of the cost.

Therefore, such an act should be drawn up even when performing work within the organization itself. In this case, the form of the act can be any, the main thing is the presence of the necessary data in the document.

Required details

The act on the performance of work, regardless of its form, must contain such mandatory data as:

• identification data regarding the act itself (name, number, date of drawing up, etc.);
• the basis for the preparation (work contract and the like);
• details of the parties involved;
• the essence of the operation performed under the contract;
• signatures with decryption.

Particular attention should be paid to detailing the work. By law, it is enough to indicate the type, volume and cost of work, that is, the main content of the contract.

But sometimes the contract involves the implementation of a set of works, and the payment can be carried out in stages. In addition, not always "dry" statement of the subject of the contract allows you to justify the economic component of the customer's expenses.

In this regard, the tax authorities require to clearly indicate the actual amount of work performed, their nature and timing, which allows you to trace the connection between the work performed and the activities of the enterprise.

The judicial authorities do not always support the tax authorities in the issue of the need for detailed work. The organization may provide other documents confirming the fact of work execution.

But in order to avoid disagreements with the Federal Tax Service, it is advisable to attach details of the work to the act, providing for this condition in the contract. The signatures of the parties are considered integral details of the certificate of completion.

An unsigned act cannot be a supporting document. In addition, it is the customer's signature that certifies that the result of the work has been accepted without claims. Therefore, if there are defects, the customer should not sign the act.

Procedure for eliminating deficiencies

Acceptance of work by the customer is carried out in accordance with. So the customer is obliged to accept the work performed on the date specified in the contract.

In case of withdrawal from the contract and identification of deficiencies, the contractor must immediately inform about this. In this case, the detected non-conformities should be documented.

If the acceptance certificate is signed without indicating obvious defects, the work is considered accepted unconditionally, and the customer loses the right to demand the elimination of defects.

If deficiencies are identified in the process of accepting the work performed, such acts can be drawn up as:

If there are disputes about deficiencies between the parties, an examination is appointed. The costs of such are borne by the contractor if proven guilty.

In the absence of a causal link between the actions of the contractor and the identified deficiencies, the examination is paid by the party that demanded it. If the procedure is carried out by agreement of the parties, then the payment is divided in half.

Formation of a power of attorney for signing

Any person authorized directly by a participant in the contractual relationship has the right to sign the work performance certificate. Submission takes place on the basis of a power of attorney to sign the act of work performed.

The formation of this document directly depends on the status of the parties to the agreement. If issued on behalf of a legal entity, then its form can be simple written.

This is due to the fact that a document is drawn up indicating the details of the legal entity, often on a standard form and contains certifying details.

In particular, the signature of the authorized representative of the legal entity and the seal of the organization are affixed. A power of attorney from an individual does not have proper confirmation, the presence of one signature is not enough.

Therefore, such a power of attorney must be notarized. If the act is signed by an authorized person, then the document must indicate the details of the power of attorney and the data of the principal.

Under a GPC agreement with an individual

An individual or an individual entrepreneur can act as a contractor under a work contract. In this case, an agreement is concluded that is of a civil nature (GPC).

In this case, the contract can be drawn up for the performance of work or for the provision of services. An important nuance of concluding a GPC agreement is the absence of provisions in it.

That is, the parties are the customer and the contractor, the subject of the contract is work or service. Upon receipt of the result and the fact of payment, the contractual relationship is considered completed.

The act of acceptance of completed work with an individual is drawn up in an arbitrary, pre-agreed form. All the required details must be indicated.

As the requisites of an individual, his passport data and the address of registration or place of residence are prescribed, for an individual entrepreneur the number of the certificate of state registration is indicated. Otherwise, the acceptance of works under the GPC agreement is carried out in the usual manner.

Universal transfer document instead of a certificate of completion

Drawing up such an act is a purely voluntary process. When registering, it is indicated:

• data of the lessee and lessor;
• details of the lease agreement;
• information identifying the property;
• payment amount, etc.

When signing the act, it is prescribed that the volume of obligations has been fulfilled in full, payment has been made, there are no claims to the maintenance of the premises.

For transport services

When the subject of the contract for the provision of services is cargo transportation, the fact of performance is also confirmed by an act of performance.

This confirms that the carrier carried out the transportation of material values \u200b\u200bin accordance with, and the client undertakes to pay for the work on time.

The signing of the act by the client indicates the absence of claims. In the act of performing work on transport services, in addition to the mandatory details, it is prescribed:

• destination of the cargo;
• delivery time;
• details of the waybills serving as the basis for transportation.

If in construction

In the field of capital construction, a unified one is used as an act of completed work. Since 2013, its use is advisory in nature.

But most construction companies prefer using a standard letterhead. The act of acceptance of completed construction work in the form of KS-2 is filled out on the basis of the data of the Work Performance Log.

The act is signed by the contractor and the customer. Then, on the basis of the act, a certificate is prepared about the cost of work and the costs incurred for. Based on the certificate, the customer pays for the contractor's services.

As the Ministry of Finance of the Russian Federation explains, it is possible to draw up an act on the performance of work in any form, but with the display of all the mandatory details.

Those are listed in.At the same time, in the above list of details, there is no condition for the mandatory display of the details of the work performed.

In practice, the tax authorities require clarification in the act of the performed actions, including the presence of information on the period of such actions.