Certificate of completed work: download free sample-2021

Often, your further peace of mind and safety of funds depends on how correctly the work completion certificate is drawn up. This applies equally to both the contractor and the customer. The more accurately and completely the types of work or services performed are listed, the less opportunity there will be for unfounded claims.

The acceptance certificate is the document on the basis of which payment for the work is made, so it would be a good idea to ask a lawyer for advice. And since the act is an integral part of the contract, seek advice before concluding it, and not after completing the work. By doing this, you will protect yourself from the inclusion of invisible but cunning clauses in the contract that reduce your rights and increase your responsibilities.

What the law says about the form of the acceptance certificate

There is no legally established form for the certificate of work performed, except for forms KS-2 and KS-3 approved by Resolution of the State Statistics Committee of the Russian Federation dated November 11, 1999 N 100. These forms are designed for organizations working in the repair and construction industry.

But the Resolution was not properly published, therefore, these documents are not required to be used. Organizations have the right to both use approved forms and independently develop their own acts.

This applies to construction. And if here acceptance documents are more or less regulated, then in other areas of contracting relations there is complete anarchy. To build relationships between the customer and the contractor, you can use Article 720 of the Civil Code of the Russian Federation.

It clearly explains the rights and responsibilities of both parties upon acceptance. It also indicates some points that must be contained in the act or other document certifying the acceptance of the work or service performed.

The act was signed by the wrong person

Who signs the act and how is specified in the contract. If this is not specified, the act is signed by the head of the company, the entrepreneur personally, or a person who has the right to sign by proxy. In practice, it happens that acts are signed by anyone, but not by those who should: accountants, foremen, etc.

A separate discussion concerns the commission procedure for accepting work. In this case, the act must contain the signatures of all members of the commission. And until the order is followed, the work is considered not accepted, even if an act is drawn up.

When an act is required

The legislation provides for the mandatory signing of an acceptance document only for construction contracts. This is regulated by paragraph 3 of the Civil Code of the Russian Federation. In other cases, it is needed only to guarantee, prove the completion and payment of any activity.

The Supreme Arbitration Court of the Russian Federation clarified that satisfaction of claims in a dispute is permissible upon presentation of any other evidence. If the contract provides for acceptance, execution of the document is mandatory.

Where to find a sample contract for 2021

A contract with an individual of the 2021 model (or a civil contract) is quite often used by businessmen if it is necessary to hire an employee to perform a certain amount of work, but there is no need to conclude an employment contract with him.

When concluding a GPC agreement with a “physicist”, do not forget about the risks of his retraining for labor. Explanations from ConsultantPlus experts, for example, an analytical review of recent judicial practice, will help you minimize these risks. If you do not already have access to this legal system, a full access trial is available for free.

Particular attention should be paid when drawing up a contract with a foreign citizen of the 2021 model - it is important to take into account all the nuances. To make the task easier, we present you with a form for such a document.

Look for the nuances of a contract with an individual in the article “Civil contract with an individual.”

Read about the specifics of taxing payments to individuals under contract agreements with insurance premiums in the articles “Contract agreement and insurance premiums: nuances of taxation” and “Insurance premiums under the GPA”.

These types of agreements are also widely in demand among entrepreneurs; you can download samples of them by clicking on the link:

• contract for the provision of services, sample 2021;

• construction contract sample 2021.

What should the acceptance certificate contain?

The certificate of completed work confirms the fulfillment of contractual obligations. The customer’s signature proves that he has no complaints about the deadline, quality and volume.

The document is drawn up in two copies, certified by the signatures of both parties. If organizations are involved in the agreement, then stamps are affixed. The act must indicate the date of preparation, number, annex to which agreement it is.

Fully describe the name of the counterparties. If this is an individual, then you need your full name, passport details, and address. If an organization - information in accordance with the constituent documents. The names of the counterparties in the act must match those specified in the agreement.

The execution of work is scheduled as completely as possible. They are often formatted as a table with several columns. In separate list items or in columns indicate: volume, units of measurement, cost of each type, deadline.

Some parties include a “customer’s comments” column in the text of the document. The total cost is indicated including VAT. The amount in rubles is written in words, kopecks in numbers.

After a description of the work performed, the act indicates the date of its signing, the details of the contract under which it is drawn up and the invoice number for payment. Signatures must be deciphered and seal impressions must be clear.

As a rule, the document ends with the statement that everything was completed on time and the customer has no complaints about the quality and deadlines. The client's signature under these words means the exclusion of any controversial issues later. Therefore, accept the completed work as carefully as possible and, if there are any shortcomings or quality issues, resolve them before signing the act.

If shortcomings are found, they can be indicated here in the text of the document. The contractor will have to eliminate them. Exceptions are hidden defects that cannot be seen during visual inspection.

The contractor must eliminate such defects even after signing the acceptance certificate for the work performed. The Civil Code talks about reasonable time limits for detecting hidden defects. This:

• warranty periods established by the contract;
• in accordance with Art. 477 of the Civil Code of the Russian Federation, two years from the date of transfer;
• the deadlines established by Art. 19 of the Law on Protection of Consumer Rights.

If counterparties have disputes regarding the elimination of deficiencies, then at the request of either party, an examination is appointed.

In what form is it compiled?

The format depends on the procurement object. If the subject of the contract was construction, repair, or major overhaul work, the basis for which was design and estimate documentation, then the document must be generated according to the unified form KS-2 (coding according to OKUD - 0322005, approved by Resolution of the State Statistics Committee of the Russian Federation No. 100 dated November 11 .1999).

IMPORTANT!

When purchasing construction and major repairs, use the unified form KS-2!

In other cases, the fulfillment of obligations is activated in free form. Each institution has the right to develop its own form. This will allow us to take into account the peculiarities of the organizational and legal form, industry and the specifics of a particular purchase. If necessary, the organization has the right to supplement (but not reduce the unified content) the KS-2 form. All developed forms are approved in the accounting policies and local regulations of the customer.

The legislation does not establish strict rules for creating your own form. Here's what to write as a result of work performed under a contract so that the act has legal force:

• details of the parties - names of the supplier and customer, their responsible persons, title documents;
• details of the register itself - number and date of compilation;
• details of the government contract, upon execution of which the final document is drawn up;
• subject of the contract, its main quantitative and qualitative characteristics;
• contract price including VAT and tax allocation;
• if the subject of the contract is not subject to tax, this should be indicated separately.

The finished document is signed by managers or other authorized persons.

Regulatory authorities require correct filling out of legal registers. For this purpose, the authorities approve methodological recommendations for the generation of such reporting. The manuals prescribe both the procedure for filling out the register and the rules for applying and calculating fines and penalties for improper performance of the contract. To do this, the form includes relevant items reflecting the actual quality of the work, identified deficiencies, the amount of penalties and the amount under the contract calculated after deduction of fines and penalties.

Act for accounting

Acts of completed work are considered primary accounting entries. On their basis, payment for work performed is made. When calculating income tax, the expenses specified in the acceptance certificate are deducted from the organization's tax base. This is proof of the correctness of reducing the tax base by the amount of costs incurred.

In addition, certificates of completed work often appear in court in disputes with contractors. The document storage period, in accordance with the rules of office work, is 4 years. During this time, the tax office may request it to conduct an audit.

The certificate of completion of work is required for tax regimes: simplified tax system income/expenses, unified agricultural tax. When calculating VAT for deduction, this document is also required. In Art. 9 of the Law “On Accounting” lists the mandatory details of the primary accounting document. If the reporting is completed incorrectly, sanctions may be imposed on the organization - for example, an additional reduced tax will be charged.

Sources:

Acceptance of work by the customer

Requirements for primary accounting documents

Registration procedure

In accordance with Part 2 of Art. 9 FZ-402, the form of the act in the contract, drawn up according to the rules applied to the primary document, must include the following details:

• Name;
• date of registration;
• the name of the citizen or organization that compiled it;
• type and volume of services in cash and in kind, indicating the accepted unit of measurement;
• terms of provision (optional: for example, important for rental-related services);
• price;
• positions of persons participating in the compilation;
• signatures of these persons.

It is recommended to include the details of the main contract and a column in which, if necessary, the customer will enter an assessment of the quality of services provided by the contractor (identified deficiencies).

These details are indicated in such a way that it is possible to identify them, since they are necessary for the preparation of financial statements.

The concept of “works” and “services”

It would be appropriate to talk about what is meant by the concepts of “works” and “services”. Civil legislation does not provide direct definitions, but Chapter 39 of Part 2 of the Civil Code of the Russian Federation “Paid provision of services” states that a contract for paid provision of services is used in the provision of communication services, auditing, veterinary, information, consulting, training or tourism services. As for contracts providing for the performance of certain works, they take place during transportation, maintaining bank accounts, storage, transport expeditions, performing research, technological or development work, as well as when drawing up a contract.

Changes in contractual terms

During the implementation process or as a result of the customer filing a claim at a number of stages, the cost may change relative to the previously signed copy of the document.

For this purpose, an adjustment report for the work performed is drawn up indicating:

• number and date of the document to which the adjustment is being made;
• changes in the pricing policy upward or downward with reference to circumstances, including a defect identified by the customer after signing the main act and accepted by the contractor;
• new total cost according to the changes made.

The date of signing by the customer is the basis for recording and adjusting the VAT amounts relative to what was previously accepted and reflected in the accounting registers by both parties to the transaction.

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Certificate of completed work and capital construction

Speaking about the capital construction of any objects, which include both residential and industrial buildings, it is worth returning again to the unified forms KS-2 (this is a “construction and installation form”) and KS-3 (this is a certificate of the cost of construction services and expenses) . These documents are compiled on the basis of data from the “Journal of work performed” (form KS-6a).

The work performed in KS-2 is indicated based on the contract value, including both the direct cost of construction and installation processes, which are provided for in the estimate, and other costs that are not included in the unit prices. These may be tariffs, an increase in the cost of materials, the cost of operating machinery, equipment, mechanisms, the cost of wages of personnel who carry out construction, the cost of winter increases in prices, changes in the conditions of construction organization, the traveling nature of work, allowances for being in difficult conditions (for example , in the regions of the Far North) and so on.

If, according to the contract, the provision of construction materials is at the expense of the customer, then the price of the materials cannot influence the increase in price and, accordingly, are not included in the certificates of completed work and the certificate in the KS-3 form. In this case, the contractor is obliged to report to the customer after completion of construction about the materials consumed and return their remains (if any).

If the contractor carries out repairs, reconstruction or modernization of facilities, then an additional “Acceptance and Delivery Certificate of Repaired, Reconstructed, Modernized Fixed Assets” must be drawn up (this is form OS-3). It should be compiled by a permanent commission within the organization, which is entrusted with the responsibility for processing the receipt and transfer of fixed assets. The document must reflect information about the costs incurred by business or contract methods that are associated with the actions performed, as well as information about the completeness and quality of the work. The document must be signed by all members of the commission, headed by the chairman, and it must be approved by the head of the organization. As for the contractor, he also signs this document, confirming the transfer of the repaired facility. Expenses for modernization, reconstruction and repair should be attributed to an increase in the initial cost of the facility, since as a result of restoration work, the performance indicators of the facility increase.

In practice, at capital construction projects, all this is drawn up after the customer and contractor inspect and accept the finished object within the time frame established by the contract. If defects or deviations from the terms of the contract are discovered, the customer must notify the contractor about this and indicate the defects in the report. All of them are subject to removal by the contractor. If everything has already been signed, and after that hidden defects are discovered, the contractor must still eliminate them.

Explanations on the topic

About the author of this article

Alexandra ZadorozhnevaAccountant, project expert Practicing accountant. I have been working since the beginning of my studies at the university. I have experience in both commerce and budgeting. From 2006 to 2012 she worked as an accountant-cashier and personnel officer. From 2012 to the present - chief accountant in a budgetary institution. In addition to direct accounting, I am involved in purchasing and economic planning activities. I have been writing feature articles for specialized publications for 4 years.