Certificate of provision of services (performance, acceptance and delivery of work)

– a two-sided document reflecting fact of provision of service (performance of work), its cost and terms of this relationship. It is drawn up in order to record the performance of a service or work in accordance with the contract.

Certificate of provision of services (performance, acceptance and delivery of work) is a primary accounting document and serves as the basis for attributing expenses for the service provided (work performed) to expenses. The unified form of the act form has not yet been approved. Mandatory details for documents whose form is not approved, according to Federal Law No. 129-FZ dated November 21, 1996 (as amended on September 28, 2010) “On Accounting” (Chapter II, Article 9, Clause 2) are: the name of the document, the date of its preparation, the name of the organization, on whose behalf the document was drawn up, the contents of the business transaction, measures of the business transaction in kind and in monetary terms, the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution, personal signatures of these persons.

The Tax Code in Article 38 (Section IV, Chapter 7) provides detailed explanations regarding the definition and characteristics of services and works for tax purposes, and in Article 39 it approves the principles of their implementation and pricing. According to the definition given in the Tax Code, work differs from a service primarily in that its implementation has a material expression that can be implemented to meet the needs of the organization and (or) individuals. In other words, the contractor has something to convey, and the customer has something to accept. Based on the results of the work, a Work acceptance certificate or Work completion certificate. The result of the provision of services is intangible, the service is consumed in the process of its provision - there is nothing to transfer or receive, and the parties constitute The act of providing services, which only confirms that the service was actually provided within a certain time frame. In practice, the distinction between works and services is often very arbitrary and causes a lot of controversy.

Civil legislation does not provide direct definitions of work and services, but contains Chapter 39 “Paid provision of services”. The rules of Chapter 39, Part 2 of the Civil Code of the Russian Federation apply to contracts for the provision of communication services, medical, veterinary, auditing, consulting, information services, training services, tourist services and others, with the exception of services provided under contracts: contracting (Chapter 37), scientific performance -research, development and technological work(Chapter 38), transportation (Chapter 40), transport expedition (Chapter 41), bank deposit(Chapter 44), bank account (Chapter 45), settlement (Chapter 46), custody (Chapter 47), instructions (Chapter 49), commission (Chapter 51), trust management (Chapter 53). The main provisions here correspond to the concepts of work and service for tax purposes.

As a rule, the contract for the performance of work or the provision of services provides for a clause that stipulates what kind of document the delivery and acceptance of the subject of the contract is formalized - usually it is the Certificate of provision of services (performance, delivery and acceptance of work), signed by both parties. Drawing up such an act without an agreement may be considered an error by the tax authorities, although in cases where the service or work is provided at the time of the transaction, this is permissible.

Thus, it should be taken into account that the basis for attributing expenses to the cost of services (works) will be: an act and a document confirming payment for the service at the time of the transaction itself (Article 159 of the Civil Code of the Russian Federation); or an act and agreement drawn up in a simple writing, in other cases (Article 161 of the Civil Code of the Russian Federation). In addition, the Certificate of provision of services (performance of work) can serve as the basis for legal proceedings and calculation of statute of limitations.

Need and necessity

IN Lately The service sector has become especially popular. Many organizations and individuals have emerged that are ready to satisfy the needs of their customers in a variety of areas. Services can be commercial and non-commercial, tangible and intangible. True, sometimes the consumer wants to be sure that he received what he wanted in full. Then there is a need for documentary evidence, the best option which will be an act of provision of services.

Some consider it mandatory to have such paper among the primary documents when concluding such an agreement. However, this is not quite true. None of the current Russian legislation contains requirements for the preparation of such acts. True, there is a mention in the Civil Code, but only about acts of work performed. And even those apply only to construction contracts. But any service, unlike work, is an intangible category, and the performer, in fact, has nothing to transfer to the customer. That is why there is a need to draw up an act of provision of services as confirmation.

Health care

One of the types of activities where there may be a need to draw up such an act is medicine. People often turn to doctors for help. But here we must take into account that now there are a lot of clinics and other healthcare institutions that operate on a paid basis. Consequently, all actions and events carried out will have their monetary equivalent. According to generally accepted rules, a bilateral agreement is concluded between the customer (Consumer) and the contractor (Institution), which sets out all the circumstances of their future cooperation. Since the relationship between the parties is in this case regarding payment, one party needs to confirm that it was paid, and the other needs to prove that the work was actually completed. The patient, for his part, provides cash receipt, A medical institution draws up an act on the provision of services (acceptance, delivery or performance of work). It must clearly indicate the volume completed and indicate the total amount taken from the pre-compiled estimate.

Document form

If the parties nevertheless decide to enter into an agreement for the provision of any services, then the moment will certainly come when they will have to confirm the fact of its execution. You will need to issue an act of provision of services.

In this case, you will have to draw up the form yourself, because unified form such a document simply does not exist. But there is nothing complicated about this, since it is, in fact, an ordinary act of completed work. It is compiled arbitrarily. The main thing is that the following main points are indicated there:

The name of the document itself, as well as the date and place of its preparation.
The deed must refer to a specific contract, the execution of which it is evidence of.
The name of the work that is specified in the subject of the contract should be displayed.
Full cost of services under the contract. Moreover, two amounts must be present: with and without VAT.
It is necessary to note the positions of the two parties on this fact, namely whether they have claims against each other.
Details of both parties. In addition, you can also mark the details of their authorized representatives for information.
Signatures and seals of the parties to the agreement.

Sometimes such a document indicates the guarantees that one party gives to the other regarding the work performed by it for a certain period.

In the field of transport services

Freight transportation is considered one of the most popular types of services. After all, not every company manager or other owner can have a sufficient fleet of cars. And sometimes specialized equipment is required, which is not cheap. In this case, you have to seek help from companies for which similar work is the main professional activity. An agreement is concluded, and after its execution, an act of provision of transport services is drawn up.

Sometimes the parties first agree on the amount, terms and certain conditions. Then, based on this, an act is drawn up and partial or full payment is made, and after all, the work itself is done. The parties choose the sequence of actions independently. If an advance payment is made, it must be indicated in the act so as not to cause confusion in the financial statements. The act, like the contract, must be drawn up in 2 copies so that each party has its own original document.

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An act of services rendered is a document concluded between two counterparties (the customer on the one hand and the direct contractor on the other), according to which all types of services provided and their total cost are displayed (find out how to calculate the cost of services). This document confirms the completion of work (services) by the contractor.
There is no approved unified form for this document in Russian legislation. Therefore, organizations can develop their own forms of acts, while you can focus on the existing official forms KS-2 and KS-3, which serve to display the fact of work performed and the amounts spent on their implementation.

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How to correctly draw up a certificate of services rendered

An act of services rendered, which is signed by the parties, may be recognized by the court as necessary evidence of their provision, which the contractor must provide in order to demand payment for the services rendered. When including a condition on the obligation to draw up and sign an act on the provision of services, it is necessary to establish the following in the contract:

The form of such an act, as well as the procedure for signing and drawing it up. In addition, it is recommended to indicate in the contract the terms for signing and drawing up the act, the list of persons who are authorized to sign the act, as well as the consequences of deviation from signing by one of the parties. It is worth noting that the acceptance certificate for services provided must contain certain details:

Date of document preparation;

Document's name;

Details of the parties to the agreement;

Details of the agreement itself, in pursuance of which the act is drawn up;

Data of the persons who signed the documents (position, last name, first name, patronymic);

Personal signatures.

If any details are missing, the act may be considered improperly executed and, therefore, will not be a confirmation of the services provided. The parties have the right to establish in the contract authorized representatives who will have the right to sign the act of provision of services. In this case, it should indicate: - last name, first name and patronymic, as well as the position of the person authorized to sign the document; - documents confirming the authority of the person, which must be presented when signing the acceptance certificate.

If the parties to the agreement are legal entities, then on their behalf such a document has the right to sign authorities legal entity who have the right to act without a power of attorney on his behalf. Such bodies may be: president, director, CEO. In the act of acceptance and transfer of services, it is important to indicate the following information: -types of services provided by the contractor; -volume of services provided; -date of receipt of these services. In addition, the parties have the right to specify in the contract additional requirements for the content of the act of services provided. For example, they provide in the act a specific list of information about the amount of time required to perform all services.

The parties can independently determine the form of the act. The form may be contained in an appendix to the contract. In the agreement itself, you need to make a reference to the application as part of this agreement. If the parties have not agreed on the requirements for the content of this act, they can draw it up in any form. But it must contain a list of services provided, as well as information about their volume.

When drawing up an act, the name and serial number document, as well as the place and date of its preparation. Next you should indicate:

Name of the contractor and customer;
- position and full name of representatives of each party;

The document on the basis of which the representative of one and the other party acts - a charter or a power of attorney (the date of issue and the number of the power of attorney are indicated);

Number and date of the agreement on the basis of which the services are provided;

The period for which the services were provided;

Total cost of services for the period; (accounting for costs of providing services)

A table with names and descriptions of services provided with quantity, cost and total;

A note that the services were provided in full and on time, and that the customer has no claims against the contractor;

The seal of the contractor and the customer, as well as the position, signature and full name of their representatives.

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Certificate of provision of services, certificate of work performed, certificate of acceptance and delivery of work- this is all the same document, which is drawn up between the customer and the contractor. This document is necessary to confirm that the work has been completed by the customer in proper quality. It is immediately worth noting that today, a unified form of certificates of work performed (services provided) has not yet been approved, with the exception of construction and installation work, for which it is approved and used.

There is a mandatory list of data that is required in the work completion certificate and must be present. These include:

Date of drawing up the act.
information about the customer and contractor (full name, company name, contact information, according to registration documents, payment details).
serial number of the act for its subsequent registration in the accountant’s journal.
contract number and date of its conclusion, where all conditions for the work are stated.
list of works that the contractor must perform.
deadlines for completing these works.
execution cost specified works, according to the contract.
signature and seal of the contractor and the customer.

The act of providing services- a bilateral agreement, so the document must be drawn up in two copies. One copy remains with the contractor, and the other is given to the customer. Both acts must be signed, and the signature must be certified by a seal, if the parties have one.

According to the certificate of completion of work, the customer has every right to change the amount for work performed if the latter was performed poorly or with defects. Relations between the customer and the contractor are usually regulated through negotiations between the parties. If a compromise is not found, then it is necessary to go to court and make an examination of the work performed, according to which the court will decide whether the work was done of good quality or of proper quality.

In order to correctly and without errors draw up a certificate of work performed, below is a sample certificate of service provision and a blank form. If you need a sample certificate of completed construction and installation work, below is a sample of filling out the unified form KS-2 and a blank form that is current as of November 3, 2016.

An example of filling out the unified form KS-2:

Sample act of rendered accounting services. Sample certificate of services performed under a service agreement