Certificate of acceptance of work performed: features, requirements and sample

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Almost any transaction requires documentary confirmation. So, if we are talking about the transfer of funds, then an extract from the bank or a payment order is required. If the contract involves the provision of services, then an act of acceptance of the work performed is drawn up. This is a two-sided document confirming the amount or fact of payment and performance of work.

Why is an act drawn up?

In the sample acceptance certificate, it is clear that the fact that the contractor has fulfilled its obligations is recorded. The customer, in turn, confirms with his signature that he agrees with the agreed cost, quality of services and is ready to pay for them if the contract does not provide for 100% prepayment.

Acts can be drawn up monthly, in stages or one-time, for specific work performed. They must be made in two copies, one of which is transferred to the contractor, the other to the customer.

In the taxthe legislation does not provide for the form of such a document, but there are certain requirements that must be observed in order to be able to attribute expenses to the reduction of the tax base, which is taken to determine income tax.

The Federal Law "On Accounting" provides for a clear requirement for the preparation of this type of document for absolutely all companies, otherwise such expenses will not be taken into account when calculating income tax. In practice, tax inspectors, in addition to the act, also require a mandatory contract for the provision of services or the performance of work. An exception may be a small household service, for example, refilling a printer cartridge or repairing office equipment.

Design rules

It doesn't matter on what form the certificate of acceptance of work performed is printed: on a company logo, with the company's logo, or on an ordinary sheet of paper. The main thing is that it is properly executed and meets the requirements of accounting.

Ground rules:

1. The document must be drawn up on the basis of a specific transaction. Details of the contract must be written in the act.
2. It must contain a full and detailed description of the service provided or the work performed, its qualitative and quantitative characteristics.
3. Requires information about customer consent to provide specific services.
4. The place and date of compilation must be indicated.
5. Full details of the parties, seals and signatures of authorized personspersons.

If the act does not contain this information, then it is enough to simply challenge them.

It should be remembered that any typos, inaccuracies and errors may lead to the fact that the customer or the contractor will not be able to protect their rights in court.

Document between legal entities

If two organizations with the status of a legal entity are cooperating, then they are required to draw up an act of acceptance of the services rendered or work performed. This should be done not only for the tax service in case of an audit, but also for personal insurance. If, within the period specified in the contract, the customer finds that the service was not provided in full or not as high quality as agreed by the parties, then the transaction can be appealed in court.

Some features of drafting a document will help protect yourself:

• In the case of providing several services, each should be placed on a separate line and fully described. You can present such information in the form of a table.
• The acceptance certificate must contain information about the full details of both parties. In such cases, it is possible to avoid disagreements about the signer and other subtleties in court.
• The amount of payment must be written in numbers and duplicated in words.
• In the ideal case, the amount of the contract and the act should be exactly the same.

If possible, it is recommended to verify the authenticity of the signatures of the signatories on both sides.

Cooperation between individuals and legal entities

In some cases, businesses hire individuals to perform a certain type of work or provide a service. In this case, the legislation prescribes to issue an act of acceptance of the work performed without fail. A sample of such a document is also not provided for by law, but it must be mandatory for the enterprise to have the right to take into account these costs when determining the base for taxation.

The legislation also provides for the obligation to conclude an agreement with an individual and attach a BSO receipt, which is a strict reporting form. The receipt confirms the fact that the individual received payment for their work. In the form of an act of acceptance between an individual and a legal entity, it is recommended to indicate the presence or absence of claims of both parties to each other.

Cooperation with IP

As in other cases, legal entities, cooperating with individual entrepreneurs, must draw up an act. The acceptance certificate must contain complete information about the individual entrepreneur: Full name. and TIN, residential address, contact details.

In cases where an individual entrepreneur has hired employees, then the act must display information about the performer of a particular work.

Transport services

In the case of the provision of transport services, the act of acceptance of the services rendered confirms the fact that the contractor delivered the agreed cargo tocertain time and place.

In addition to the general requirements, the document must display the route of traffic. You should also indicate the vehicle, its registration number and other additional characteristics, including the details of the waybill and waybill numbers.

Intermediate acts

In practice, there is such a document as an intermediate act of acceptance of services or work performed. It is compiled when some intermediate result should be recorded for a certain period of time. For example, if the contract provides for the completion of work on schedule.

Another situation where an interim act can be drawn up is a desk audit. In these cases, a document is needed to record the performance of a specific type of work for a certain period of time.

Also, the act can act as evidence in court. If an entrepreneur applies to investors or creditors for a delay, then it is possible that documents will be required confirming the need to raise additional funds.

The sample service or work acceptance certificate used in such situations contains the same information as in standard cases.

Corrective act

This type of acceptance certificate is required when the initial scope of work or services does not meet the stipulated terms in the contract. The document is usually required by the contractor so that he can issue an additional invoice for payment. However, a corrective act can be usedto submit a claim to the contractor if the customer was dissatisfied with the quality.

When communicating with the same lenders and investors, a corrective document may also be required so that the entrepreneur can confirm the need for additional finance.

In closing

Drawing up an act of acceptance is not a whim of the tax service, but to a greater extent an opportunity to protect yourself from an unscrupulous counterparty. Quite often there are cases when the contractor provides services or performs work on time, with high quality, receives the agreed money for this, but for some reason does not sign the act. In the future, if the customer wishes to return at least part of the funds paid to the contractor, then without a document he will not succeed. At the same time, if the customer goes to court, considers the lost benefit, then the contractor can also double the claims of the plaintiff.

On the other hand, if the contractor is unscrupulous, and the customer does not display his legal quality requirements in the act, then it is practically impossible to prove in the future that the service or work does not meet the requirements of the contract and other regulatory documents.

The act is very easy to draw up. The main thing is to display the main points: the details of the parties, the quality and scope of work, etc., then the parties will not have any problems.