Sample act of provision of services 2021

Drawing up an act of provision of services is the final stage of registration of any work and serves as evidence that the contractor or contractor has fulfilled its obligations to the customer in full. The nature of the services does not matter - the act can be drawn up for a variety of reasons, so it is widely used. The act of provision of services is an annex to the contract, so it cannot be called an independent document.

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Why do you need an act of provision of services?

First of all, it should be said that the act records the fact that all necessary services were performed on time and in proper quality. He also confirms that the customer has no claims against the contractor (a list of all services provided is entered in a special table contained in the document).

Thus, the act is the legal basis for making final payments under the contract between the interested parties.

If we talk about the customer, then the act is also included in the financial statements, including accounting for expenses incurred, and on its basis the tax base is reduced.

In cases where the customer remains dissatisfied with the quality of the services provided, this is also reflected in the act as a separate paragraph. It lists in detail the identified shortcomings, defects, errors and indicates the period during which they need to be eliminated. If work to eliminate violations is not carried out, the customer has the right to sue the contractor. In the same way, the contractor can sue, for example, if the customer delays or evades payment.

That is, an act of provision of services can become an argument in a legal dispute between counterparties, both on one side and on the other.

In other situations, the document, on the contrary, can be a guarantee against unfounded claims and the occurrence of litigation.

It is worth noting that if the case goes to court and there is no agreement between the parties, the judge may interpret its absence as an unwillingness to comply with the legally established procedure for registering the provision of services. This in turn may lead to the imposition of penalties by supervisory authorities.

What are the advantages of the Audit and Tax Consulting Bureau?

Low cost of services
More than 10 years of experience in documenting services
Successful completion of tax audits to justify the costs of consulting services.
Successful completion of audits of the reasonableness of costs for consulting services.
Development of a list of services in strict accordance with the job descriptions of the company’s employees, the profile of the company’s activities, and existing OKVED codes for the main and additional types of activities.

Rules for drawing up an act

The act of provision of services does not have a standard, unified sample that is mandatory for use, so it can be drawn up in any form, based on the needs of the company, or according to a template developed by the company (if the second option is chosen, then the form of the act must be fixed in the accounting policy of the organization ).

When preparing a document, you must adhere to certain rules and regulations. In particular, the act must include:

information about both parties to the contract,
information about the contract under which the work was carried out,
Services list,
date
cost of services provided.

If any additional documents are attached to the act (this can be not only printed papers, but also photographs, checks, receipts, etc.), they must be indicated in a separate paragraph.

Why are closing documents needed?

In order for a transaction to be legally considered completed, and not just paid, there must be confirmation of this fact in writing. This is why there are various closing documents.

The accounting of each enterprise requires strict accounting of transactions and the availability of all papers related to them. If money is transferred for a product or service, then the accountant must have a document stating that the company received it. And vice versa, the counterparty company uses the same documents to close the transaction for the receipt of funds and confirms exactly why it was paid this amount.

For different types of transactions, there are various contracts, as well as papers that confirm their implementation. We will consider what closing documents are for each of them below.

Design rules

The document can be drawn up on a regular A4 sheet or on the company’s letterhead, either by hand or on a computer (it doesn’t matter). You need to make two copies - one for each side. In this case, both copies of the act must be signed by the heads of both organizations (or employees authorized to act on their behalf) and stamped with seals (only if they are available, since from 2021 legal entities by law have the right not to endorse their papers using stamps and seals ).

After the service has been provided and cooperation has been completed, including full payment, the act should be transferred to the company’s archives, where it should be stored for the period required by law.

Lack of closing documents

Invoices and acts must necessarily complete the transaction. Only after this is it considered complete and closed according to all the rules.

However, sometimes cases arise when closing documents are lost due to various circumstances. Or the head of the company has to deal with the negligence of his subordinates, and as a result of inspections, the absence of such papers is discovered.

One of the negative consequences of such unpleasant incidents is additional taxes. After all, the company’s accountant did not have the right to include in the declarations expenses that were not supported by documents. In this case, the income tax turns out to be underestimated, and you have to not only pay it extra, but also list all the fines and penalties. In addition, they will also be punished for the lack of documents themselves.

To avoid such consequences and not to spoil the company’s reputation and relations with tax authorities, it is necessary to carefully monitor the state of document flow and accounting at the enterprise. It is important to complete all paperwork on time and in the appropriate form.

If a manager doubts the competence or responsibility of his accountant, it is better to pay an audit firm and conduct an audit than to later pay tens or even hundreds of times more for the lack of documents.

Sample of drawing up an act on the provision of services (tabular form)

At the beginning of the document it is written
a number is entered according to the internal document flow of the enterprise,
and date of compilation.
Then the parties between whom the contract for the provision of services has been drawn up are indicated below:
and information about their representatives (enter positions, last names, first names, patronymics).
Next comes a table in which
- names of services (works) in order,

Below the table the final price is recorded in words.

The second part of the document should indicate that all services were provided in proper quality, on time and in full. It is also necessary to enter that the customer has no complaints . Here you must indicate to which agreement this act is an annex (its number and date of preparation).

The last thing that should be included in the act of provision of services: details of the parties . Their set is standard:

company names,
TIN,
checkpoint,
address (legal and actual),
information about servicing banks: their names, BIC, settlement number and corr. business accounts,
contact phone numbers.

Finally, the act must be certified by the signatures of directors of organizations or other persons acting on behalf of the companies.

Risks of requalification of GPA

When concluding a civil agreement, you need to be very careful about its drafting in order to mitigate the risks of reclassifying it as an employment contract. Here the customer suffers the most.

Thus, if the contract is recognized as related to labor relations, the customer enterprise will be obliged to:

pay for the entire period of work under the contract the amount for unused vacation (not the performer, but the employee), as well as travel expenses and even certificates of incapacity for work (if you have them on hand);
transfer insurance premiums in full per person, but late fees will certainly be charged;
retroactively, the organization will have to prepare all personnel documentation for the employee.

In addition, according to the Code of Administrative Offenses of the Russian Federation, the customer faces penalties under Part 4 of Article 5.27 of the Code:

legal persons will be punished in the amount of 50,000-100,000 rubles (minimum-maximum);
company managers - 10,000-20,000 rubles;
Individual entrepreneur - 5,000-10,000 rubles.

But these are fines that can be imposed if the customer is caught for the first time. If the violation is committed repeatedly, then the fines increase (see Part 5 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

100,000-200,000 rubles will be collected from the organization;
the director faces deprivation of a leadership position for 1-3 years;
a private merchant will be charged 30,000-40,000 rubles.

If you look at the issue from the side of the contractor under the GPA, his risks increase when he carries out work under the contract constantly. He may be recognized as a person conducting illegal business activities.

And this falls under the regulation of the Tax Code, its Article 116, which provides for a person a fine of 40,000 rubles (minimum) or 10% of the income received for the entire period.

In order to avoid re-qualification of the contract, as well as questions and claims from tax authorities and the Social Insurance Fund, when drawing up the contract, it is necessary to strictly follow the recommendations of the Federal Tax Service of the Russian Federation, specified in notifications No. 21–11/ [email protected] and No. SA-6–07/ [email protected] . as well as in a letter from the Social Fund. insurance No. 051/160–97. From which it follows that a GPC agreement can be equated to an employment contract if it contains:

The performer is assigned a position (labor functionality), there is data referring to the staffing table, specialty or required qualifications.
There are links to wages, bonuses, rates or benefits from the company.
Services are of a prolonged and not one-time nature.
The agreement states that the organization provides the contractor with certain tools, a workplace or conditions for working at the enterprise.
The contract requires the contractor to comply with the working hours, schedule, labor discipline or internal regulations of the company.
If payment for work activities is guaranteed (all depending on the result). Particular attention of controllers is drawn to the fact when remuneration is paid to the contractor with a certain regularity, especially on the dates when all employees of the enterprise receive salaries.
If the customer sends the performer on business trips at the company’s expense (when daily allowance is paid).

And, despite the fact that the fiscal controller, as well as social. Fear Today, suspicions are increasingly being raised that a civil contract is an employment contract, and all civil agreements are regularly checked, often this is the best option for cooperation between the parties. The main thing is that it is correctly designed and its content meets all the requirements listed above.

Important nuances regarding taxes and contributions when working under the GPA

Civil contracts, like employment contracts, as well as any business activity, are subject to tax and insurance fees. But here, too, there are some peculiarities; let’s look at insurance fees paid to extra-budgetary funds:

For remuneration under a GPC agreement, if it is concluded with an individual. person (person), mandatory insurance contributions must be charged for mandatory pension insurance (MPI) and medical insurance (CHI). Social There is no need to transfer payments for the performer to the Social Insurance Fund for disability and maternity (this is established in paragraph 2 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation). Payments for social insurance against accidents and occupational diseases are made only when this is established in the GPA, as stated in paragraph 1 of Article 20.1 of Regulation No. 125-FZ).
Personal insurance premiums must be charged on the full cost of the GPC contract minus the costs that the person incurred when performing services under the contract. This requirement (for non-taxable amounts) is established in paragraphs. 2 clause 1 of Article 422 of the Tax Code. You just need to take into account that the expenses for the GPA must be documented, that is, the contractor must provide the customer with a primary report (Article 431 of the Code).
If we talk about the timing of accrual of fees, then the Letter of the Ministry of Finance dated July 21, 2017 No. 03–04–06/46733 establishes that contributions must be accrued on the day when a bilateral act on the work performed is signed.
Please note that the customer does not have to pay contributions for health insurance and compulsory medical insurance if the work is carried out by an individual entrepreneur. Private businesses are obliged to transfer such fees themselves (see paragraph 1 of Article 419 of the Tax Code of the Russian Federation).

Regarding tax payments, we note several points:

Standard remuneration under a civil law contract, being the income of an individual. persons are subject to personal income tax. Moreover, the tax fee must be withheld not only upon completion of work and approval of the act, but also from advance payments. This is regulated by paragraphs. 1 clause 1 of Article 223 of the Tax Code of the Russian Federation, and explained in the Letter of the Ministry of Finance of the Russian Federation dated July 21, 2017 No. 03–04–06/46733.
If the individual declares the need for a professional deduction, the customer company must calculate and take this point into account when paying remuneration (see the requirements of clause 2 of Article 221 of the Tax Code of the Russian Federation). Just as in the case of insurance premiums, to calculate the deduction, the individual entrepreneur must confirm his expenses with primary documents. Naturally, the receipts or TTN must include reasonable expenses for the purchase of raw materials or supplies that are necessary to support services under the GPC agreement. Moreover, it must be taken into account that the deduction must be taken into account regardless of when these business expenses were incurred (comments on this issue can be clarified in the Letter of the Ministry of Finance of the Russian Federation dated October 25, 2017 No. 03–04–06/69945).
Phys. persons who work under a GPC agreement have the right to a standard tax deduction established in Article 218 of the Tax Code of the Russian Federation. But, please note that for the property deduction for individuals. a person in this option has no right. The reason is that the deduction for personal property is provided only by the employer, and when concluding a GPA, the organization with which a person has an agreement is not an employer in relation to him. This is regulated by clause 8 of Article 220 of the Tax Code of the Russian Federation, explanations can be seen in the Letter of tax authorities dated 03/07/2017 No. BS-4–11/ [email protected]

And an important point regarding the customer’s reporting when conducting GPC agreements: the contractor’s remuneration is reflected in the calculation of 6-NDFL for the company, as well as in the annual 2-NDFL certificate, which, by the way, must be issued to him at the request of the contractor.

And lastly: in the case where the GPA is concluded with an individual entrepreneur, he pays personal income tax independently based on his profit.

How to fill out a certificate of services rendered with an individual

In the event that one party to the execution of the act is a private person, the rules for filling it out practically do not change. Here, the parties still have the right to use a free form of the act or a standard template if the document is filled out by an organization.

When specifying information about the parties to the transaction, an individual must enter his passport data.

Many companies choose a specific template to draw up an act of services rendered. In such situations, they are filled out using computer typing.

Expert opinion

Ilyin Ivan Pavlovich

Legal consultant with 6 years of experience. Specializes in the field of civil law. Recognized legal expert.

After the document is printed, both parties, or their representatives, must verify it with “live” signatures. In addition, if there is no ready-made form, the act can be drawn up on a regular sheet of A4 paper.

Why is it important for a contract to be legally binding?

For a company, an agreement is not only a list of services provided and an indication of the appropriate fee for them, first of all, it is a guarantee of financial and other security. There is always a risk that the other party to the transaction will not fulfill its obligations or will not fulfill them fully, and a competent contract must provide for all such scenarios and responsibility for them. For example, if the contract does not specify sanctions for the company’s clients for failure to repay the debt, they may not pay for the services provided, and it will be extremely difficult to collect the debt, penalty or other compensation from them.

Another important feature: each clause of the contract (especially with regard to key conditions - the scope of services, the amount and procedure of payment, terms, quality control of services, etc.) must have a clear and unambiguous interpretation. Confusion and ambiguity in the clauses will certainly lead to disputes: each party may understand the terms of the transaction in their own way. A legally competent contract never contains controversial provisions, which means it minimizes the possibility of disputes arising and simplifies their resolution, even if a conflict arises.

A good contract, in addition to the responsibility of the parties, also provides mechanisms for resolving disputes - through negotiations, mediation, or legal action. This way you can protect yourself from sudden lawsuits - at least, you will have time to prepare. If a lawyer takes part in the process of developing a contract, he will definitely take into account the client’s wishes and reflect this in the text. This is important even in cases where you are 100% confident in the counterparty and his honesty: there are different situations, and even long-time partners can sometimes let you down. Therefore, it is better to play it safe and provide for these points in the contract.

How to fill out a certificate of completed work for services

The document is usually drawn up by the executor. After all, he is the one responsible for the quality and results of the services provided.

After he fills out all the points, the customer only needs to familiarize himself with the information entered and confirm its accuracy. This document should be filled out carefully.

If any mistakes were made, it is better not to correct them, but to fill out a new document. When filling out by hand, try to keep your handwriting legible.

It should be clear here what work was performed and how much it cost.

After the parties have signed the act and the customer has made all payments, the cooperation is considered completed. In this case, the act is transferred for storage to the organization’s archive.

If there is a large list of services provided, you can use a table to list them in the act. Here it is convenient to note the works, their cost and other features.

If the act is drawn up between legal entities, their managers must sign at the bottom. Although other employees of the organization can also play the role of responsible persons if they are vested with appropriate authority.