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What is a work acceptance certificate and why is it needed?

Acceptance certificate for completed work- this is a document signed by the customer and contractor, which records the fact and results of acceptance of the work.

Work acceptance certificate in civil law

The mandatory drawing up of an act upon acceptance of work is provided only for a construction contract (clause 4 of article 753 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code)). Article 720 of the Civil Code does not contain a requirement to document acceptance results in writing. However, the act of completed work (the name of this document may be different - act of acceptance and transfer of work, act of delivery and acceptance, etc.) can be used by the parties as written evidence in court (Article 75 of the Arbitration Procedure Code of the Russian Federation, Article 71 of the Code of Civil Procedure of the Russian Federation ). In addition, drawing up a written document allows you to unambiguously record the volume of work performed by the contractor and accepted by the customer, as well as the date of acceptance of the work, which is essential for determining the moment when the risk of accidental loss of work passes to the customer (Article 705 of the Civil Code) and the occurrence of the customer’s obligation to pay for the work ( clause 1 of Article 711 of the Civil Code).

Drawing up and signing a certificate of completion of work is beneficial to both parties to the contract, because allows you to avoid disputes over exactly what work, in what volume and when was performed by the contractor. The presence of an act signed by the parties facilitates the process of proving by the contractor that the work has been completed, and also protects the customer from the contractor’s demands for payment for work not actually performed.

If the contract does not provide for the drawing up and signing of a work acceptance certificate, then the customer will not be able to refuse payment for the work, citing the absence of an acceptance certificate.

The act of acceptance and transfer of completed work, signed by the parties, may be recognized by the court as necessary evidence of their completion, which the contractor must provide in order to demand payment for the work by virtue of Article 720 of the Civil Code.

When agreeing on the conditions for drawing up and signing an acceptance certificate for work performed, the parties can determine the following in the contract:

the form of the work completion certificate, the procedure for its preparation and signing;

use of a universal transfer document as a deed.

According to established judicial practice, the act records the contractor’s performance of his obligations under the contract and cannot be considered as a transaction within the meaning of Article 153 of the Civil Code, therefore the act cannot be declared invalid according to the rules on the invalidity of transactions.

Act in accounting legislation

If the contract is concluded by the customer in favor of a third party, an act signed by the contractor and this third party may be accepted as evidence of the completion of the work.

If the parties did not indicate in the contract the person authorized to carry out acceptance, and the act itself was not signed by a person who has the right to act on behalf of the contractor without a power of attorney, then such an act cannot be accepted as evidence of acceptance of the work by the customer (clause 1 of Article 183 of the Civil Code) . Therefore, the contractor will not be able to demand payment for the work, but subsequent approval of the transaction by the represented (Clause 2 of Article 183 of the Civil Code) entails the emergence, change, termination of rights and obligations under this transaction from the moment of its completion. Direct subsequent approval can be expressed in written or oral approval, even if it is not addressed to the counterparty, in the recognition of the counterparty's claims by the representative, in specific actions indicating the approval of the transaction.

Consequences of the customer’s evasion from signing the act

There are cases when the contractor performs the work, prepares a report, signs it upon acceptance of the work and hands it over to the customer for signing, but the customer avoids signing the report without explaining the reasons. To avoid such cases, the parties have the right to provide in the contract the following:

in case of evasion or unmotivated refusal of the customer to sign the work completion certificate, the contractor has the right to draw up a unilateral certificate;

the act will serve as confirmation of the fact that the work has been completed by the contractor and received by the customer, as well as the basis for payment for the work listed in this act.

This condition of the contract can be stated as follows:

“the work specified in the act is considered to be provided by the contractor, accepted by the customer in full and is subject to payment in accordance with the terms of the contract, unless the customer sends reasoned objections within 7 days from the date of delivery of the act by the contractor.”

In order for the certificate of work performed, signed only by the contractor, to be accepted by the court as evidence, the contractor, having completed the work, must notify the customer about this (send him the certificate of completion or notify him in another way). If this obligation is not fulfilled, the document not signed by the customer is not recognized as evidence of the completion of the work.

In accordance with paragraph 1 of Art. 720 of the Civil Code, inspection and acceptance of work is carried out by the customer in the presence of the contractor. Simultaneously with acceptance, a work completion certificate is drawn up and signed.

The Civil Code does not establish requirements for the content of the work acceptance certificate. Nevertheless, the work acceptance certificate can be used for accounting purposes, provided that it contains the following mandatory details of the primary accounting document (Part 2 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”):

title of the document (work acceptance certificate);

date of drawing up the act;

Note: a primary report that does not have a name does not confirm expenses, so the Federal Tax Service will assess additional income tax

the name of the economic entity that compiled the document (legal entities indicate their names; individuals must indicate their full name); It is also better to indicate the TIN, because The Federal Tax Service carries out identification using the Taxpayer Identification Number (TIN), otherwise expenses may be withdrawn. With the correct TIN, an error in the name (full name) and checkpoint will help to take into account expenses (Letter of the Federal Tax Service of Russia dated February 12, 2015 No. GD-4-3/2104));

the value of the natural or monetary measurement of a fact of economic life (the price of work performed and (or) time spent in hours). Acts usually do not indicate time spent in hours, since for many types of work it is difficult to determine. Nevertheless, inspectors often require that working time (in hours) be indicated in reports;

the position of the persons who completed the transaction and are responsible for its execution (that is, persons authorized to sign the act on behalf of the parties to the agreement), as well as their signatures indicating the names and initials or other details necessary to identify these persons.

In the absence of one or more of the listed details, the act may be considered improperly drawn up and will not constitute confirmation of the completion of work. For example, the courts recognize acts that do not contain the position of the person who signed them and a seal containing the customer’s details as inadequate evidence of the fact that work was performed.

Among the required details there is no such detail as “M.P.” (“Printing Place”). However, our mentality just can’t get used to the idea of giving up a seal - no matter who signs the document, in almost all cases, a document with a seal still gives us greater confidence. If the very idea of refusing to print does not seem seditious to you and your business partners, you can refuse it when developing and approving the act of work performed. But our advice: be careful - do not neglect the established customs of business turnover (Part 1 of Article 5 of the Civil Code) and use the seal imprint on bilateral and multilateral external primary accounting documents (in particular, on acceptance certificates of completed work/performed civil work). -legal contract).

In addition to the required details, the work completion certificate must also indicate:

type of work performed;

Note: It is better to indicate a specific (rather than general) title of the work. The name in the act must match the name in the contract

period of work;

Note: if it is not clear from the act in what period the work was performed, then the Federal Tax Service can deduct expenses

cost of work with allocation, incl. VAT amounts.

The parties may agree in the contract on additional requirements for the content of the work completion certificate. For example, they may provide that the act must reflect information about the amount of time spent on each type of work or a condition that the signature of the authorized person in the act must be affixed with the seal of the organization (if any).

If the requirements for the content of the work performance act are not agreed upon, then the parties can draw up an act, providing in it the information specified in Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. It should be borne in mind that the act must also include a list of work performed and information about its volume, otherwise it will not be recognized as adequate evidence of the fact that the work was completed and the contractor will not have the right to demand payment for it.

Inclusion in the report of information about detected deficiencies in work

If during acceptance the customer discovers shortcomings in the work, he has the right to indicate them in the certificate of completion of work (clause 2 of Article 720 of the Civil Code).

It must be borne in mind that when signing the report, the customer may not have the technical ability to include information about the shortcomings of the work. This is possible if the act was prepared by the contractor and does not contain the corresponding section or in the case where the parties provided for the use of the KS-2 form established by Order of the State Statistics Committee of November 11, 1999 No. 100, which also does not provide columns for indicating deficiencies. In such a situation, the customer should refuse to sign the act indicating the reasons for the refusal (detection of deficiencies) and provide information about the deficiencies in a separate document, which, in accordance with clause 1 of Art. 720 of the Civil Code must be delivered or sent to the contractor.

It should be taken into account that after accepting the work, the customer has the right to declare hidden defects that he has identified (clause 4 of Article 720 of the Civil Code). At the same time, if he accepted the work without inspection and signed the report, then in the future he will not be able to refer to deficiencies that could have been identified during the inspection (obvious deficiencies), unless otherwise established by the contract (clause 3 of Article 720 of the Civil Code ).

Based on all of the above, the work acceptance certificate may take the following form:

Sample of filling out the work acceptance certificate

Acceptance certificate for completed work

for October 2014

St. Petersburg

October 31, 2014

Romashka LLC (TIN 00000000000), hereinafter referred to as the “Customer”, represented by General Director I.I. Ivanov, acting on the basis of the Charter, on the one hand, and Odnodnevka LLC (TIN 00000000000), hereinafter referred to as the “Contractor” ", represented by Director P.P. Petrov, acting on the basis of the Charter, on the other hand, drew up this Acceptance Certificate for completed work (hereinafter referred to as the Act) under Contract No. 123 dated August 01, 2014 (hereinafter referred to as the Agreement) on below.

In pursuance of clause 1.1 of the Agreement, the contractor, during the period from October 1, 2014 to October 31, 2014, fulfilled its obligations to perform work, namely, performed the following work:

In the amount of ____ in the amount of ____ rubles;

In the amount of ____ in the amount of ____ rubles.

The above work was completed in full and on time. The customer has no complaints regarding the volume, quality and timing of the work.

According to the Agreement, the total cost of the work performed is 47,200 (Forty-seven thousand two hundred) rubles, including 18% VAT in the amount of 7,200 (Seven thousand two hundred) rubles.

This Act is drawn up in two copies, one each for the contractor and the Customer.

Universal transfer document

The parties can draw up an act of completion of work in the form of a universal transfer document (UDD), proposed for use by the Federal Tax Service of Russia in Letter No. ММВ-20-3/96@ dated October 21, 2013 “On the absence of tax risks when taxpayers use a primary document drawn up on the basis of an invoice -invoices".

The UPD form is based on the invoice form and combines those specified in paragraph 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, mandatory details of primary accounting documents and information on invoices used for the purpose of implementing the legislation on taxes and fees, which is provided for in Chapter. 21 of the Tax Code and Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax.”

The contract for the performance of work by the parties may include a condition that the fact of completion of the work will be confirmed by drawing up a universal transfer document. This does not contradict either the provisions of Chapter. 39 of the Civil Code of the Russian Federation on the provision of paid work, nor the requirements of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”.

The form proposed by the Federal Tax Service assumes two possible UPD statuses:

a document combining an invoice and a transfer deed (document status "1");

only the deed of transfer (document status "2").

In the second case, the fields are not filled in (or dashes are placed in them), which are intended for indicators established as mandatory exclusively for the invoice. The UPD status is indicated when filling out the form by checking the appropriate box. However, it is important to remember that the actual status depends on filling out the fields (details) of the form (Appendix No. 4 to the Letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20-3/96@). If only the fields intended for the primary accounting document (transfer deed) are filled in, then the UPD can be used to confirm the fact that the work has been completed, but will not be used as an invoice.

The Federal Tax Service of Russia in the said Letter noted that the form of the universal transfer document is advisory in nature and does not limit the rights of business entities to use other conditions that comply with the conditions of Art. 9 of Law No. 402-FZ forms of primary accounting documents (from previously valid albums or independently developed) and invoice forms established by Resolution No. 1137.

ATTENTION!

Cooperation between the Customer and the Contractor is aimed at obtaining a certain result in the form of work performed or services provided. To receive this result of cooperation, an act of work performed or services provided is required.

What is a work completion certificate?

A certificate of completion of work is a two-sided accounting document that is necessary to confirm the fact that work (provision of services) has been performed by the Contractor and that these works (services) have been accepted by the Customer under some kind of agreement between them. A correctly executed certificate of completion of work, which is signed by both parties and certified by the seals of organizations, proves that all work (or services) were performed to the required extent and the Customer has no complaints about the quality of these works (services).

The certificate of completion of work is drawn up by the Contractor in 2 copies, one for each of the Parties to the contract. It reflects all types of work performed (services provided) with deadlines and their total cost.

Work performed or services provided

In accordance with the definitions in the Tax Code, work differs from a service in that it has a certain material expression that can be implemented to satisfy individuals or the needs of an organization. In other words, the Performer of the work has something to show and present, and the Customer of these works has something to accept. As a result of the work, a Work Acceptance Certificate or a Work Completion Certificate is drawn up. In the case of the provision of services, the result is intangible because the service is consumed in the process of its provision, accordingly, the Contractor has nothing to show and present to the Customer and in this case, a Service Rendering Certificate is drawn up, which confirms that the service was actually provided. Quite often, the differences between services and works cause a lot of controversy and turn out to be very arbitrary.

At the moment, there is no approved unified form for the certificate of completion of work or specified services. There are two types of official forms that are as close as possible to the act of work performed and services rendered:

Form KS-2, which reflects the fact that the work has been completed
Form KS-3, which displays the total amount of money spent on work

Due to the fact that all organizations can independently develop and use a document form for work performed or services provided, these forms have not found widespread use. To be honest, I know about their existence, but I have never used them in my work.

Form of acceptance certificate for work performed

A standard act of work performed or services rendered must contain the following information:

Document number for its registration in accounting
Date of document preparation
Full name of the Contractor's organization
Full name of the Customer's organization
Number of the contract according to which the work completion certificate is drawn up
Invoice number provided to the Customer for payment
Name and volume of work performed or services provided
Deadlines for completing work or providing services
Total cost of work performed (services provided), including VAT
Signature and seal of the Contractor's authorized representative
Signature and seal of the Customer’s authorized representative

Sample certificate of completion of work

The form of the work completion certificate can be found at this link -

The document form “Approximate form of the acceptance certificate of work performed under a contract for the installation of equipment” belongs to the heading “Domestic, rental, construction contract.” Save the link to the document on social networks or download it to your computer.

Transfer and Acceptance Certificate

work performed under the contract for installation of equipment

___________________ "__" ______________ 200_

hereinafter referred to as "Customer", on the one hand, and ___________________

In the face

(name of legal entity)

________________________________________________________________________,

(position, full name of authorized person)

acting___ on the basis of ______________________________________________,

(title document)

hereinafter referred to as "Contractor", on the other hand, have drawn up this

The act is as follows.

1. The Contractor completed the installation of the following equipment:

_________________________________________________________________________

in accordance with the contract for installation of equipment No. _________ dated

"__" ____________ 200_ and transferred the result of the work to the Customer.

2. The customer accepted the following work performed under the contract

for installation of equipment N _____ dated "___" _____________ 200_:

_________________________________________________________________________

3. The quality of the work performed meets the Customer’s requirements.

The Customer has no quality claims against the Contractor.

4. This Act is drawn up in two copies, each having the same

legal force, one for each of the parties.

5. Addresses and details of the parties:

Contractor Customer

______________________________ ______________________________

Contractor Customer

"__" _______________ 200_ year "__" _______________ 200_ year

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