The acceptance certificate for completed work is drawn up after the contractor has fulfilled its obligations. The act is not an independent document, but serves as an annex to the work under the contract. It is part of the procedure for accepting the results of work and serves as the basis for final settlements under the contract agreement between the customer and the contractor.
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Legal requirements
The structure of the document at the legislative level does not provide for strict standards, with the exception of the act of acceptance of completed construction work in the special form KS-2.
The wording delineates tax legislation, implying:
- an act of completed work, if a mandatory attribute is the use and recording of write-offs of material assets that accompany the execution process and have a value expression;
- an act of provision of services, if the transfer of physical objects does not occur and materials are not consumed during the execution process.
From the point of view of the Tax Code, the wording distinguishes between the use of the material component and exclusively labor resources, including the intellectual and physical potential of performers. A unified form in addition to KS-2 and the KS-3 certificate is not established by law, and the Civil Code does not distinguish between the concepts of “performance of work” and “provision of services.”
A standard document is drawn up on the basis of an agreement providing for a delivery and acceptance form, taking into account intermediate stages. In the absence of an agreement, some controllers consider the signed act to be invalid, while others recognize the conclusion of the agreement orally.
A completed AVR of any form is considered the basis for:
- transfer of ownership;
- payment for a certain contractual stage or complete completion of the transaction;
- transfer of commercial risks;
- reflection of the transaction in accounting and tax accounting.
- Non-disclosure agreement
If the contract reflects the obligations assumed by the parties, then the certificate of completion, the template of which is developed by the contractor, reflects the fact of fulfillment of contractual obligations.
The signing of a document by the parties is considered evidence of the absence of mutual claims, and if disagreements arise, it is used in the courts to confirm controversial issues.
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 construction contracts with insurance premiums in the articles “Contract agreements and insurance premiums: nuances of taxation” and “Insurance premiums under the GPA in 2021 - 2021”.
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.
Sample of drawing up a certificate of completion of work
A sample certificate of work and services performed must include mandatory items, despite the lack of a unified form. The standard document is drawn up in two copies that have the same legal force, since the standard provides for two parties - the customer and the contractor.
It is advisable to indicate the following information in the AVR:
- Serial number for reflection in accounting registers.
- Date of preparation of the document. If additional time is required for acceptance by the customer, then it is advisable to print a space on the form indicating the customer’s acceptance date, which serves as the moment of transfer of ownership and the date of sale.
- Details of the concluded agreement, according to the terms of which contractual obligations are fulfilled.
- Execution period indicating the start and end times.
- Volumes and specific list of work performed, reflecting the material components spent during the execution process. In particular, it is advisable to include the used components and materials in quantitative and cost terms in the certificate of completed maintenance work, which will allow the contractor to easily reflect the cost as part of tax expenses.
- Total cost including VAT. A certificate of completion of work without VAT is drawn up if:
- the executor is not a tax payer;
- the operation is preferential and is not subject to VAT;
- The territory of Russia is not recognized as the place of sale when providing intermediary services.
- Details of the parties, including full names according to the constituent documents.
- Signatures and seals of participants. A certificate of completed work for individuals does not require a seal, since a seal is not provided for citizens when entering into civil transactions.
and: In Word format: Certificate of acceptance of completed work (in Word .doc format) (35.0 KiB, 38,191 hits)
; in Excel format
Form of work completion certificate (in Excel .xls) (11.1 KiB, 15,521 hits)
If the customer avoids signing a two-sided document, then the solution for the contractor is a unilateral AVR, provided for in clause 4 of Article 753 of the Civil Code of the Russian Federation. It is advisable to draw up an appendix to the work completion report indicating the absence of claims from the customer during a certain period, and reflect a list of material costs. This can serve as evidence of fulfillment of obligations in court.
: Sample act of completion of work (in Word) (37.0 KiB, 13,056 hits)
How to apply
The document can be prepared on the customer’s letterhead or in a standard format on A4 sheet. It is drawn up in two or more copies for each party to the government contract. More than two copies are drawn up if it is submitted to the customer’s supervisory or control authorities, for example to the Federal Treasury, for payment. The agreement is signed by both parties and sealed if used by organizations.
The document must include the following parameters:
- subject of purchase;
- contract price;
- turnaround time.
As a general rule, a document agreeing on the results of the work performed is drawn up by the supplier, since he is responsible for the result and quality of the work.
Delivery and acceptance of construction and installation works
During construction, reconstruction, major repairs, installation and dismantling of equipment, Article 740 of the Civil Code of the Russian Federation requires the conclusion of a contract agreement. After completion of construction, the contractor must submit the results and accept them to the customer. If the work involves several stages, then an interim certificate of completion of work is drawn up for each.
Standard forms KS-2 and KS-3 are not classified as mandatory, but are recommended due to the content of the necessary details and familiarity with the construction market.
To avoid problems during inspections in KS-2, it is advisable to indicate:
- complete and accurate information about the contractor and the customer;
- place of construction and installation works;
- quantity, timing and scope of each stage of implementation.
Form KS-3 contains information regarding the cost of completing each stage and the costs incurred. The certificate is drawn up on the basis of the AVR KS-2, which contains the final results and is the final report of the work performed. The KS-3 certificate includes information from the beginning of the current year, since the compilation is carried out on an accrual basis, which is convenient when the construction process is long.
The inconvenience of using standard forms arises when a third party is involved, since the forms require two participants. The solution is a three-way AVR between the general contractor, subcontractor and customer, drawn up in any form indicating the details of each party.
The contractor must submit the result of the work
In accordance with civil law, the contractor must transfer to the customer the result of work performed under a construction contract. The delivery of the result of work by the contractor and its acceptance by the customer is formalized by an act signed by both parties (clause 1, 4 of article 753 of the Civil Code of the Russian Federation).
That is, only a specific result can be delivered, because the customer accepts the risk of the consequences of death or damage to the result of the work, which did not occur through the fault of the contractor.
The result can be transferred either under the contract as a whole, or according to a separate stage, if the contract provides for stage-by-stage delivery of work.
For example, in the construction of buildings (structures), a stage is the construction on one site of one of several planned objects, if such an object can be put into operation and operated autonomously. A stage can also be a part of an object that can be put into operation and operated autonomously, that is, regardless of the construction of other parts of this object (Section I of the Regulations on the organization and conduct of state examination of design documentation ... approved by Decree of the Government of the Russian Federation of March 5, 2007 No. 145).
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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On accounting and taxation act
Acts refer to primary reporting documents. They are subject to appropriate requirements.
Prepare written forms either during or after a business transaction.
Carefully. The organization’s accounts must also reflect the fact that the transaction took place. The main thing is to correctly indicate the reporting period.
Based on the information obtained from the act, funds are entered into the “receipt” or “expense” item. But there must be a certificate confirming information about payment for the described services.
