What documents must be provided to clients? №4 (129) 2013

Documents confirming the provision of services

Without evidence, it is difficult to confirm that the service was provided.
Therefore, we recommend that after execution of the contract, you draw up a document that will prove that you have fulfilled the conditions and the customer is satisfied with the result. The following are evidence of service provision:

1. Certificate of provision of services or certificate of acceptance. This is the main evidence. It indicates exactly what services are provided.
2. Performer's report. You can include in the service agreement a condition that the contractor must submit a report on the services provided. And even if there is no such condition, you still have the right to submit a report. This document certainly does not confirm the provision of services, but it will be taken into account along with other evidence.
3. Correspondence with the performer. It is also indirect evidence that the service has been provided. Together with the executor's report, it can convince the court of your good faith. Correspondence can be in different forms, for example, on social networks, by email, or by regular mail.

The act of providing services

The document is drawn up in any form. In accordance with paragraph 4 of Art. 421 of the Civil Code of the Russian Federation, you can think through the form yourself. In the main service agreement, you can agree on the form in advance.

Most often, the document is drawn up by the contractor and handed over to the customer for signing.

The act should indicate the following information:

1. Title of the document (for example, “Certificate of Services Rendered”).
2. Date of compilation.
3. Data about the customer (full name, address, if the customer is an individual or individual entrepreneur, or name, legal address, OGRN, if this is a legal entity).
4. Data about the contractor, in the same volume as data about the customer.
5. Data about the main agreement (for example: name, date of conclusion, number).
6. Type and volume of services provided. The more detailed, the better, so that you can understand exactly what service was provided, completely or not.
7. Price of services, with or without VAT.
8. Information about identified deficiencies in the provision of services, if they were identified.

The deed is signed by both parties to the transaction.

“ConsultantPlus” has ready-made solutions, including how to draw up an act of provision of services. If you don't have access to the system yet, sign up for a free trial online. You can also get the current K+ price list.

Performer's report

This document, like the act, is drawn up in any form, since the legislation does not regulate the procedure for filling it out. However, please note that if the main service agreement stipulates how the report should be prepared, you must follow these rules. The contract may contain the form of this document.

The report states:

1. The name of the document, for example: “Report of the contractor on the performance of the service.”
2. Date of compilation.
3. Link to the service agreement (date, number).
4. The name of the service provided and the scope of its provision or a list of services provided.

If there are documents confirming the provision of the service, they are provided in the appendix.

PKO: to issue or not to issue?

Many individual entrepreneurs work under special regimes, in particular under the simplified tax system. The use of the simplified tax system, on the one hand, involves conducting cash transactions in the prescribed manner, on the basis of the Central Bank Directive No. 3210-U dated March 11, 2014.

Accepting cash through a cash register and processing cash transactions through a company's cash desk are not the same thing. A cash register is not a company's cash register. The main cash register stores all the company's cash (within the limit set by the bank), and the cash register cash drawer stores the proceeds from the sale of goods for the day. At the end of each day, the proceeds are handed over to the main cash desk of the enterprise and documented with the appropriate accounting documents.

Read in the berator “Practical Encyclopedia of an Accountant”

What does it mean to conduct cash transactions?

So, to register the receipt of cash at the cash desk, there is a cash document called a cash receipt order - PKO. This is form No. KO-1, which was approved by Rosstat Resolution No. 88 dated August 18, 1998.

On the other hand, Directive No. 3210-U allows individual entrepreneurs who keep records of income and expenses that characterize a certain type of business activity to apply a simplified procedure for conducting cash transactions. This procedure means that cash documents, in particular, cash receipts and debit orders, may not be executed (subclause 4.1, clause 4 of Directive No. 3210-U).

At the same time, paragraph 5 of Directive No. 3210-U does not prohibit them from drawing up these documents. With them, keeping records of funds and income is much more convenient and more consistent with the requirements of the Tax Code of the Russian Federation.

Why?

PKO refers to primary accounting documents (subclause 4.1, clause 4, clause 5 of Directive No. 3210-U).

Taxpayers using the simplified tax system are required to keep records of income and expenses in the accounting book (KUDiR) (Article 346.24 of the Tax Code of the Russian Federation). The form and procedure for filling it out are approved by order

Ministry of Finance dated October 22, 2012 No. 135n. And income taken into account when calculating the tax base is reflected in the KUDiR on the basis of primary documents.

Read in the berator “Practical Encyclopedia of an Accountant”

How to fill out KUDiR

Documents confirming payment for services

It is necessary not only for the contractor, but also for the customer to confirm the execution of the contract for the provision of services. It is necessary to prove that payment was made in full within the terms established by the contract. Various documents can serve as confirmation, depending on whether the customer is a legal entity or an individual.

Document confirming payment for services by non-cash method

In this case, it is easier to prove the fact of payment, since you will still have bank documents about the transaction. In addition, an act of services rendered or a cash receipt, if issued, will help confirm the provision of services.

Document confirming payment for services in cash

If the customer is an individual, payment for services will be confirmed by:

1. Receipt from the contractor confirming receipt of funds in full.
2. Cash receipt, if the performer has a cash register.

If the customer is a legal entity, payment for services can also be confirmed by:

1. Cash order for the issuance of money to a representative of the organization.
2. A cash book in which you indicate that you gave the employee cash.
3. A check or other document issued by the contractor.
4. Advance report.
5. Accounting documents.

In both cases, the fact of payment for services can be confirmed by an act of services rendered. It also indicates that the services have been paid in full.

Exemption from cash registers does not prohibit the issuance of a payment document

Individual entrepreneurs without employees when selling goods of their own production, performing work, or providing services have the right not to use cash register systems for cash payments until July 1, 2021.
This privilege is provided for such individual entrepreneurs by Article 2 of the Federal Law of June 6, 2019 No. 129-FZ, which amended the Federal Law “On the use of cash register equipment when making payments in the Russian Federation” No. 54-FZ. While providing the exemption, Law No. 129-FZ did not establish the obligation of the individual entrepreneur to issue any other document instead of a check. The Ministry of Finance has notified this more than once. But issuing a supporting document is not prohibited. That is, it is possible, it will not be a violation.

Results

Thus, to confirm the fact of service provision, an act of services rendered, a report from the contractor and correspondence with the customer will help.
To confirm payment for services, you will need an act of services rendered, receipts, cash receipts, cash order, cash book, bank documents, expense report, and accounting documents. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What is included in the concept of statutory documents

The term “chartered” applies when a legal entity has a charter. An individual entrepreneur does not have a charter, so in this case the term “constituent documents” is more correct. The main constituent document for an entrepreneur is an extract from the Unified State Register. It is this paper that, from January 1, 2021, is issued upon registration of an enterprise.

Can an individual entrepreneur participate in tenders and what documents are needed for this?

The second required document is a Russian passport. It contains information about the place of registration of the head of the company. If a person does not live in the region at the place of registration, they will also require a certificate of temporary registration. If you have to sue in case of any discrepancies, you will have to look for a judicial authority at the place of residence of the merchant. For a legal entity in a similar situation, this will be the legal address.

A taxpayer identification number is required when preparing invoices, submitting VAT, and preparing tax returns. Therefore, you must always indicate this number. When signing, it is important to make sure that both parties signed correctly. Signatures must not differ from those on passports. A situation may arise that the freight forwarder or manager will draw up the contract for the businessman. In this case, the documentation package will have to include a notarized power of attorney.

Important! When drawing up an agreement, a peasant farm (peasant farm) headed by an individual entrepreneur must provide the same papers as a businessman engaged in any other type of activity.

Starting a business

Compared to the various difficulties of entrepreneurial activity, registering an individual entrepreneur is a fairly simple and quick procedure. This presupposes strict adherence to the rules, upon fulfillment of which a person wishing to become a businessman acquires his coveted status within 3 days. At first glance, it seems that the hardest part is over, and you can calmly begin to engage in your chosen activity, but, of course, this is only the beginning. In parallel with the status of an individual entrepreneur, you assume responsibility for the correct preparation of reports within the specified time frame, which must be completed within the specifics of your business.

What documents should an individual entrepreneur have? This question interests many. The list of necessary papers that an individual entrepreneur is required to maintain can be quite problematic to determine, since it depends on a number of factors, such as the scope of your business, the place of registration of the organization, working conditions, etc.

IP main document

The main document for an entrepreneur in 2021 is the Unified State Register of Entrepreneurs (USRIP) registration sheet, which began to be issued over the last few years. Until 2021, registration of an individual entrepreneur was confirmed by a certificate on stamp paper. All issued certificates retain their legal force to this day.

The form of the Unified State Register of Entrepreneurs entry sheet No. R60009 was approved by Order of the Federal Tax Service dated September 12, 2021 No. MMV-7-14/ [email protected] The document is sent to the registered individual entrepreneur in electronic form. You can print it and use it in your activities. If you wish, upon request you can also obtain from the Federal Tax Service a paper version with the inspection seal.

The first entry sheet, which is issued after registering an individual entrepreneur, contains the following information:

• full name of the entrepreneur;
• registration number – OGRNIP;
• number and date of entry in the register;
• confirmation of the entrepreneur’s tax registration;
• name of the registration authority;
• date of issue of the document, name and signature of the official.

What regulates the cooperation between LLC and individual entrepreneur?

Individual entrepreneurs are business entities that are individuals. persons with the right to engage in commercial activities for profit. They can begin to work only after the full registration procedure with the fiscal authorities and their inclusion in the Unified State Register of Individual Entrepreneurs. Entrepreneurs receive identical rights as legal entities. persons, remaining in the status of individuals, but bearing responsibility for their obligations with all their property. Limited liability companies are companies that are already granted legal status. persons Their registration must be confirmed by entering data about the enterprise in the Unified State Register of Legal Entities, after which they have the right to work in the market of their profile. An enterprise of this type can be founded by one or several shareholders, who are liable for their obligations with the authorized capital of the LLC according to the shares contributed.

Cooperation between these organizational forms can arise on the basis of agreements signed by both parties. This document is a list of agreements between its parties on:

• carrying out work;
• renting out some property for use;
• payment of money;
• loan of funds.

Other types of agreements are also allowed for cooperation and settlement of relations between individual entrepreneurs and LLCs, which do not contradict the law. This can be as a solution to issues of previously unfulfilled obligations, changes to previous agreements, suspension of previous conditions, and others.

The law allows not only written agreements, but also oral ones. Although this option in conflict situations may have an ambiguous opinion. This is why in every situation it is recommended that all official papers that regulate cooperation between individual entrepreneurs and LLCs be formally written. Confirmation of acceptance of the conditions specified in them are the signatures and seals of the parties with which they endorse the agreement.

Classification of agreements and their meaning

The main forms of agreements in relations between individual entrepreneurs and LLCs are as follows:

• Supply contract;
• Work agreement;
• Lease contract;
• Loan agreement.

Delivery agreement

The first type of agreement is a document that regulates the relationship between the seller and the buyer, establishing the basic rules for their interaction regarding the delivery of goods.

They must include the following information:

1. conditions for returning goods if they are defective or have expired;
2. the method of delivery of the goods and the timing of its completion;
3. the amount of penalties for violation of the delivery time of goods.

conclusions

So, let us repeat once again what documents the individual entrepreneur receives after successful registration:

• USRIP record sheet in electronic form (if desired, you can also request a paper document);
• certificate of assignment of TIN, if it has not been received previously;
• a document confirming the transition to a preferential tax system, if the individual entrepreneur has made such a choice;
• notification of registration with the Pension Fund of the Russian Federation, as well as with the Social Insurance Fund (only employers are required to register with the Social Insurance Fund);
• statistics codes.

Well, if registration of an individual entrepreneur is refused, then the applicant will receive a decision on refusal from the tax authority indicating the reasons. If they are eliminated, you can contact the Federal Tax Service again. An exception is a ban on engaging in entrepreneurial activity or the bankruptcy of an individual entrepreneur that has already taken place. In this case, resubmission of registration documents is not possible.

Components of contracts

Each official document, the forms of which have examples in the regulations of the Russian Federation, must be drawn up according to a certain scheme with mandatory legal documents. components.

The agreements that govern the relationship between individual entrepreneurs and LLCs are made up of the following parts:

1. preamble, which contains the main information block about the data of the parties and the document itself, namely:

• Document Number;
• name, which basically coincides with the subject of the contract;
• date and place of detention;
• full legal names, as well as details of the parties;
• powers of the parties.

1. the subject part, which describes the essence of cooperation as specifically as possible, that is, the intentions of the parties to perform a particular action:

• purchase and sale;
• rental services;
• loan processing;
• contractor services;
• provision of services.

1. part of the rights and obligations of the parties to the agreement, which clearly indicate what the participants in the cooperation can do and what they must do;
2. calculation on the subject of the contract indicating the basic data for the transaction:

• total amount;
• the cost of a unit of goods or how much it costs to provide a one-time service;
• procedure and form of payment;
• details for crediting funds.

1. the duration of the contract and the period of fulfillment of these obligations.
2. part where possible unforeseen situations are described, as well as the course of action in such events.
3. part describing options for early termination of the contract or changing its terms.
4. The final part, which indicates ways to resolve controversial situations if they arise.

The structure of each agreement that is signed between an individual entrepreneur and an LLC to control their cooperation should look exactly like this.

What closing documents are needed?

The closing type of documentation is intended to provide legal certification of the completion of the transaction. These forms confirm the fulfillment of the obligations assumed under the contract by both parties. The document must be in written form, which is required to record its contents in accounting.

Closing documents for accounting - what is included in their list:

• A certificate of completion of work, which confirms that a specific action has been completed and the expected result has been obtained.
• Different types of invoices.
• Invoice.

Closing documents in the form of invoices are drawn up in at least two copies - one for each party to the transaction. This is necessary so that all parties to the contract can record the completion of the transaction in their accounts. This form is relevant for purchase and sale transactions and delivery of goods.

Closing documents are also required for the services provided. In this case, not invoices are used, but certificates of work performed or services provided. Such a document performs several functions:

• confirms that the transaction has been completed;
• certifies the fact of fulfillment of obligations by the parties to the contract;
• indicates that the receiving party has no complaints regarding the volume and quality of work performed.

Without closing documents, expenses cannot be recognized in tax accounting. If there is no written confirmation of the completion of the transaction, and the accounting department lists the transaction as completed, the following consequences are possible:

• additional tax on profits or VAT;
• fine for violation of accounting standards;
• decrease in the company's reputation.

Closing VAT documents – invoices. Their content is strictly unified (approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, as amended on February 1, 2018). Invoices are the basis for recording tax amounts (payable and refundable). The period for issuing an invoice is limited to 5 days from the date of shipment of commercial products. Since the end of last year, a new invoice form has been used, which you can read more about here.

In some cases, it is possible to use a UTD (universal transfer document), which combines a waybill or act and an invoice.

Closing documents under the contract help to track which agreements are being worked on, which transactions have been paid for and the ordered goods or services have already been received. For example, a company entered into an agreement for the supply of office furniture and made an advance payment. The transaction is considered open until the company receives the ordered pieces of furniture at its disposal. When the furniture is delivered and shipped, the company cannot immediately record the completion of the transaction. For this you need an invoice. After entering the details of the invoice and its contents in the accounting registers, the balance of the counterparty's debt is closed.

In relation to payment transactions as closing forms of documentation, incl. may act:

• checks;
• receipts;
• money orders;
• Bank statements;
• cash orders;
• expense reports;
• certificate of supporting documents - used to carry out currency control in transactions with the production of a transaction passport (the sign of delivery in the certificate of supporting documents must be indicated without fail, it indicates the conditions under which the transaction was carried out - a non-resident makes payment to the company on the fact or in advance or the company pays the non-resident in advance/on the fact).