Certificate for payments for work (services) performed in the ESM-7 form. Form and sample 2021

The ESM-7 certificate is used in organizations that specialize in providing services for the provision of special construction machines. The unified form ESM-7 was approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. The document is used to confirm the work performed by construction machines or mechanisms and for the organization’s settlements with customers.

How to fill out the ESM-7 form? What information needs to be included in the certificate, on what basis to fill out the document, and who should participate in filling it out, we will consider in detail below.

Certificate of work (services) performed (on the ESM-7 form)

5. Application procedure.

The certificate is used to make settlements between the organization and customers and to confirm the work (services) performed by construction machines (mechanisms).

It is compiled in one copy by representatives of the customer and the organization performing the work (services) based on the data from the waybill (form N ESM-2) or reports (forms NN ESM-1, ESM-3).

The certificate is certified by the customer's seal and submitted to the accounting department of the executing organization, which uses it as an attachment to the document issued to the customer for payment (for example, an attachment to an invoice, etc.).

Thus, a single copy of the certificate is transferred along with the invoice from the accounting department of the executing organization to the accounting department of the customer organization.

A separate certificate is issued for each report (waybill) for the work of a construction machine (mechanism).

The cost of work (services) is indicated in contract prices at which settlements between the customer and the contractor (mechanization department) are made.

Components of a report

The paper is filled on both sides. The title side lists information about the date the report was compiled, its number, the OKUD and OKPO form.

At the top of the title page, in addition to the phrase “Report on the operation of the construction machine (mechanism)” with the paper number, there must be the name of two organizations: the customer and the contractor of the construction work. The name, brand of the car and the person driving it are also indicated.

After, on the right, in the report there is a small plate with columns to indicate:

code of the type of operation performed;
period of work, from what date to what date (practice has shown that it is most convenient to draw up a report for a decade);
section or column (if available);
inventory and personnel number of the mechanism (machine), its brand or model.

The introductory part of the document takes up a lot of space. The subsequent document space is occupied by a table divided in two.

The left side of the table indicates the serial number of the record, the name and address of the facility where the machine worked.

On the right side of the table is fuel consumption data. Its type is indicated, how much was given out, how much was at the beginning of the shift and how much was left at the end, and the actual amount spent is compared with the normative ones.

If the territory has not changed for several days, then it is possible to combine several rows into one in the second column. The reverse side of the report on the work of the construction machine also contains a double table. The left part is filled in by the customer. He must indicate:

the exact time frame within which the work was completed;
code, name and address of the object;
work type code, stages;
cost of work performed;
whether there were any downtimes, how long they lasted and whose fault they were;
your signature.

ESM-7 (filling sample)

In the header of the document, you must fill in the date the certificate was completed, information about the organization (name, company address, contact phone number, OKPO code). In the process of filling out ESM-7, detailed information about the customer is also indicated: name of the company that is the customer, address, contact phone number, OKPO code.

The ESM-7 certificate contains data about the object (name of the object and address of its location), name and make of the car, state license plate. In addition, it is necessary to indicate the driver’s details (last name, first name, patronymic).

Filling out the ESM-7 certificate should not cause any difficulties. The form consists of one sheet. The main part of the help contains a table of five columns in which the following information must be reflected:

Name and code of the type of work; Number of machine hours worked by construction equipment; Cost of one machine hour and work performed (all machine hours worked).

Below the table you need to summarize the data. In addition, ESM-7 (certificate of work performed, services) contains data on downtime due to the fault of the customer - they must be displayed under the table with the data. Next, you need to reflect the total data, the amount of tax (VAT) and the total amount including VAT.

In the completed ESM-7 (sample presented below) you can see how this needs to be done. Under the table, you must write down the number of machine hours in words, by hand. The cost of work (or services) is indicated in the contract prices at which settlements between the customer and the contractor are made.

The ESM-7 certificate (a sample form is provided at the end of the article) must be signed by the customer and the contractor, indicating the position and a transcript of the signature.

The ESM-7 certificate is drawn up in one copy by representatives of the customer and the organization performing the work or services.

To fill out the ESM-7 certificate, you must use the data from the waybill (the waybill is filled out using the ESM-2 form) or data from reports.

Form ESM-3. Report on the work of the construction machine

Moreover, the improper notification to the contractor does not indicate the date, time, place of delivery of the work result and the result of the work of a particular stage.

Due to significant violations by the contractor of the terms of the Agreement and current legislation, guided by articles […] of the Civil Code of the Russian Federation (hereinafter also referred to as the “Civil Code of the Russian Federation”) and the terms of the Agreement, the Customer unilaterally terminated the Agreement from 04/05/2014.

The Lessee does not have the right, without the consent of the Lessor, to transfer the allocated mechanisms for temporary possession and use to other persons and organizations.

Renting special equipment has always been popular for large areas, difficult terrain, and harsh climatic conditions. There are so many roads, cities, and oil and gas pipelines that need to be built. But built cities need to be maintained, and here the services of special equipment come to the aid of housing and communal services.

To do this, for example, write down the following condition in the contract. If the customer, upon the provision of services specified in the contract, does not make any claims against the contractor, the service is considered provided (work completed).

For what types of equipment can it be used?

In total, the Russian nomenclature of construction machines, as well as mechanized construction tools, includes more than a thousand different standard sizes. Moreover, new models appear regularly and further expand this list.

If we divide machines and mechanisms by the type of work performed (and this is a very arbitrary division, since there are many models that combine functionality and can be additionally equipped), you will get the following grouping:

Earthmoving machines. These are excavators (including multi-bucket ones), hydromechanical devices, scrapers, graders, bulldozers.
Sealing varieties. Static or vibration compaction rollers, hydraulic vibrators, vibration compaction surface machines, etc.
Drilling models. These include pneumatic drilling hammers, as well as shock-rope, rotary or pneumatic impact machines.
Pile driving machines. These are vibratory hammers, vibratory hammers, various pile driving equipment, diesel hammers, etc.
Lifting and transport. The most common of this type are tower cranes, cranes, and truck cranes of various models.
Loading and unloading. Gantry cranes of various lifting capacities, lifts of various models, etc.
Transport. Slab trucks, panel trucks, cement trucks.
Crushing and screening plants. Mobile crushing and screening plants.
Mixing. Truck-mounted concrete mixers.
Concrete placing machines, in particular concrete mixers, concrete mixer trucks.
Reinforcement. Benders of reinforcement of various designs, equipment for its welding, tensioning.
Finishing. Plastering units, mortar pumps, mosaic grinding machine, etc.
Road.
Power tool.

Naturally, the list is incomplete.

Which subject is it used by?

It is used in organizations specializing in the provision of services for the provision of construction machines (mechanisms).

How many copies are compiled?

Compiled in one copy.

Help for payments for work performed

Which employee compiles

Compiled by representatives of the customer and the organization performing the work (services).

Help for payments for work (services) performed. Form ESM-7

for accounting of work in motor transport:

NN 3 “Way list for a passenger car”, 3 special “Way sheet for a special vehicle”, 4 “Way sheet for a passenger taxi”, 4-C “Way sheet for a truck”, 4-P “Way sheet for a truck”, 6 “Way sheet for a bus” ", 6 specials "Waybill for a non-public bus", 8 "Logbook of the movement of waybills", 1-T "Consignment note".

2. Establish the maintenance of primary accounting according to the unified forms of primary accounting documentation specified in paragraph 1 by legal entities of all forms of ownership engaged in the operation of construction machinery, mechanisms, vehicles and who are senders and recipients of goods transported by road transport.

Source: https://tajprog.ru/podgotovka-dokumentov/14958-spravka-o-vypolnennykh-rabotakh-uslugakh-skachat-blank-po-forme-yesm-7.html

Help esm 7 sample filling, esm

5. Application procedure.

The certificate is used to make settlements between the organization and customers and to confirm the work (services) performed by construction machines (mechanisms).

It is compiled in one copy by representatives of the customer and the organization performing the work (services) based on the data from the waybill (form N ESM-2) or reports (forms NN ESM-1, ESM-3).

Thus, a single copy of the certificate is transferred along with the invoice from the accounting department of the executing organization to the accounting department of the customer organization.

A separate certificate is issued for each report (waybill) for the work of a construction machine (mechanism).

The cost of work (services) is indicated in contract prices at which settlements between the customer and the contractor (mechanization department) are made.

By whom is it issued?

In most cases, responsibility for correctly filling out all columns of the report falls on the foreman. Also, a responsible employee may be specially appointed to fill out the report by a separate order from the manager.

Nuances

It is worth remembering that each work shift has its own line. It is possible to combine strings of the name of the object on which the work is being carried out. But the signature of the driver and the customer must be affixed to each line as the work is completed.

When submitting a report on the operation of a construction machine to the accounting department, it must bear the signature of the foreman and the driver. After payroll calculations have been made, the second side is signed by the person who made them (accountant) and the head of the organization.

4. Procedure for delivery and acceptance of services (work) and payment procedure

Drawing up an act on the provision of services (performance of work) is mandatory only if such a requirement is provided for by civil legislation or a concluded contract. This is the opinion of the Russian Ministry of Finance (letter dated November 13, 2009 No. 03-03-06/1/750).

The Contractor undertakes the obligation under this agreement to provide services to the Customer for the provision of construction equipment (vehicles) to the Customer’s facilities, and the Customer undertakes to accept the result of the services provided and pay for it.

Launcher of intercontinental ballistic missiles "Topol". Crew 10 people. Maximum…..

In violation of the requirements of Article […] of the Civil Code of the Russian Federation and the terms of the previously valid Agreement, the improper notification does not contain a message about the readiness to deliver the result of the work performed within a reasonable time, and there is also no message about the readiness to deliver the result of the completed stage of work, an invitation to accept the result of the work performed and receiving the result of a certain stage of work.

Monitoring prices in electronic form for renting a vehicle with crew

Maintain the good technical condition of Construction equipment, including carrying out routine and major repairs and providing the necessary accessories, ensure normal and safe operation of Construction equipment (within its competence) at the Customer’s sites in accordance with SNiP, regulatory and technical documentation, and labor protection legislation.

The deadlines are always specified. Almost always, a clause is added on the automatic extension of the Agreement for the same period if the parties have not notified otherwise. This is done to reduce the bureaucratic delays associated with renewing the contract.

Storage

The certificate is stored in the accounting department of the customer organization along with the payment document (as an attachment to the invoice, invoice, etc.).

Arbitration practice in tax disputes

1. An organization carrying out activities for the reception and disposal of solid waste has the right to take into account the costs of paying for environmental protection works, regardless of the availability of standard forms ESM-1, ESM-2, ESM-3 and ESM-7, since it is not a specialized construction organization (Resolution of the Federal Antimonopoly Service NWZ dated 06/04/2007 N A56-11660/2006).

Source: https://oute-shop.ru/sovety-yurista/7042-spravka-yesm-7-obrazec-zapolneniya-ye-sm.html

Nuances

Esm 7 what to write in types of work. Which employee compiles

Which employee compiles

Compiled by representatives of the customer and the organization performing the work (services).

The certificate confirms the volume and cost of work performed (services provided).

It is necessary to take into account that the certificate is a derivative document, since it is drawn up on the basis of contractual documents and forms ESM-1, ESM-2, ESM-3.

Application procedure

The certificate is used to make settlements between the organization and customers and to confirm the work (services) performed by construction machines (mechanisms).

It is compiled in one copy by representatives of the customer and the organization performing the work (services) based on the data from the waybill (form N ESM-2) or reports (forms NN ESM-1, ESM-3).

Thus, a single copy of the certificate is transferred along with the invoice from the accounting department of the executing organization to the accounting department of the customer organization.

A separate certificate is issued for each report (waybill) for the work of a construction machine (mechanism).

The cost of work (services) is indicated in contract prices at which settlements between the customer and the contractor (mechanization department) are made.

What kind of violations will there be?

The 2021 waybill is necessary not only for writing off expenses and confirming them with the tax office. The driver also needs a permit on a trip to confirm to traffic police officers the legality of using a car, transporting passengers or cargo. A correctly completed permit confirms that the vehicle is in good working order, has passed a technical inspection, and the driver has the right to drive the car (passed a medical examination). If the traffic police inspector is not provided with the form, the driver faces a fine of 500 to 3,000 rubles (Article 12.3 of the Code of Administrative Offenses of the Russian Federation).

Work type code in the esm certificate 7. Construction vehicle waybill

A construction vehicle waybill (form ESM-2) is an important document that serves as the basis for transferring wages to employees: those who work on tractors, graders, bulldozers, excavators, pipe layers and other construction machines.

FILES

Who issues

The responsibility for issuing this paper usually falls on the dispatcher. But there are options for organizing staffing, in which this functionality is taken over by a driver or mechanic. In any case, each individual manager decides this issue independently, taking into account convenience and expediency.

Deadlines

You can issue a waybill for a construction vehicle for different periods of time. In the vast majority of cases, this time is a day or a work shift. But there are design options that require ten-day terms. It is worth noting that the waybill for the truck crane is issued separately and is in no way connected with the document described.

FOR YOUR INFORMATION! This form ESM-2 has been used since December 1, 1997.

Description of the parties

The document must be completed on both sides. This design is convenient when signing. On the one hand, the contractor (persons who provide services related to the work of the construction machine itself) signs, and on the other, the customers. Also on the second side there is a special column for an accountant who calculates the salary of a specific employee.

First side

The first one contains:

OKUD form (0340002);
reference to Resolution No. 78 of the State Statistics Committee of November 28, 1997, according to which the paper forms were adopted (this particular one received the number ESM-2);
the name of the logistics company that provides transportation services, or the name of another company that fulfills the order (with address and telephone number);
Full name or company name of the customer who hires a construction machine for any of his needs (also with written contact details);
make and name of the car, its state number, as well as inventory and service records (below);
Full name of the driver;
transaction type code;
period of work (indication of duration of activity);
information about the column or work area (if available).

After this informative part comes the tabular part. If we are talking about one day, then only one line is filled in. If several days (shifts) are required to complete the work, then each new line should contain information about a separate day.

The tabular section states:

the date and month in which the service was provided;
name and address of the object;
dispatcher signature (separate for each line);
when the car left, speedometer readings when leaving (in km);
the driver’s signature stating that the car was in good working order upon departure; the mechanic’s signature will also be required to express his agreement with this fact;
the time when the equipment arrived at its permanent location, which was visible on the speedometer;
signatures of the driver - in the delivery of the car and mechanic - that he accepted it upon arrival at the garage (in one column).

A special place in the document is given to fuel consumption. And this is not an accident. Lack of control over the consumption of fuels and lubricants usually leads to their shortage. Thus, the penultimate column of the table is dedicated to fuel and is divided into several sub-items, filled out separately:

how much fuel was in the tank (or cylinder, if it is gas) when leaving;
how much was issued to complete the work;
how much is left upon arrival at the garage.

Also (at the very end of this column of the table) it is necessary to indicate what the actual consumption was and what it should be according to the standards.

Completes the tabular part of the column “Signature of the driver (refueler)”. At its level there are also the names of those who have taken responsibility for performing this type of work. Moreover, there is a place for both parties (on the part of the customer and the contractor). The riggers are not forgotten either. When filling out, it is advisable to write down their full name and service ID numbers.

Second side

On the back of the construction vehicle's waybill there is a clear division into two parts. On the left - filling by the customer, on the right - by the owner of the car. In addition to the number, start and end time, code and address of the object, type and stages of work, there are columns:

how many total hours have been worked on this waybill (issued by the receiving party based on the results of completion);
the cost of the work performed;
how many downtimes there were, for what duration and due to whose fault.

The data is confirmed by the signatures and seals of the party receiving the service. Do not forget that the full name of the responsible person of the customer is also mentioned on the first sheet (but a signature is not required).

It is also worth considering the fact that driving and performing tasks at night, as well as on weekends, the driver must be paid at a special rate. Therefore, they are written down separately in the ESM-2 document: on the right side on the reverse side (indicating the payment type code).

IMPORTANT! The vehicle's mileage along this track and the time the driver spent standing on the line are also indicated here.

At the very end, in the final part of the paper, space is left for possible claims of the customer against the driver (to his work) and for the signatures of the foreman, driver, head of the department and the person who made the calculations (accountant).

As a conclusion to the table, it is advisable to indicate the calculated cost of one machine hour. This information can serve as a good basis for further optimization of the organization's activities.

Despite the fact that Letter of the Ministry of Finance dated August 25, 2009 No. 03-03-06/2/161 dated August 25, 2009 made it possible to independently develop waybills, this form remains in demand because of its convenience, information content and conservatism in business circles.

ATTENTION!

Source: https://peskiadmin.ru/kod-vida-rabot-spravke-esm-7-putevoi-list-stroitelnoi.html

Form esm 7 form sample filling. Which employee compiles

Storage periods and responsibility

The organization is obliged to ensure the safety of vouchers for a period of 5 years, this is established by order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. The same period is established by Art. 29 of Law No. 402-FZ for primary accounting documents.

Responsibility for the correctness of the compilation and reliability of the specified information lies with the persons who provided this information, as well as the head of the institution. An incorrectly compiled voucher is considered void. Tax authorities will not accept such a document as confirmation of transportation expenses for a car, which threatens to increase the income tax base and penalties.

Form esm 7 form sample filling

The tabular section states:

the date and month in which the service was provided;
name and address of the object;
dispatcher signature (separate for each line);
when the car left, speedometer readings when leaving (in km);
the driver’s signature stating that the car was in good working order upon departure; the mechanic’s signature will also be required to express his agreement with this fact;
the time when the equipment arrived at its permanent location, which was visible on the speedometer;
signatures of the driver - in the delivery of the car and mechanic - that he accepted it upon arrival at the garage (in one column).

Any work of a vehicle in construction is subject to mandatory calculation, according to the completed construction vehicle waybill form, form esm 2, which will be presented below. It is also called a construction transport waybill.

Work type code in the esm certificate 7. Construction vehicle waybill

The data indicated in the report is the basis for calculating wages (rate - hourly) to the driver and employees servicing the device.

The table, which is the main element of the KM-7 form, indicated and summarized the indicators for all fiscal counters of cash register systems, as well as for cash revenue for the trading entity as a whole or broken down by department (in this case, the figures were certified by the signatures of the heads of the relevant departments). A waybill for a construction machine, form ESM-2, is a document used to record the work of a construction machine when paid hourly at specialized enterprises.

Form No. ESM-7. Help for payments for work performed

If the terms of the lease agreements do not provide for advance payment for services, then the lessor must determine the VAT tax base on the last day of the quarter in which the services were provided (March 31, June 30, October 31 and December 31).

Sheets are issued in only one form, and this procedure is carried out only by dispatchers or another company employee who is assigned this procedure. He is also responsible for preparing documents for the departure and arrival of any construction vehicles.

This online course involves studying the mechanisms of the 1C:Enterprise platform, which are designed to automate periodic calculations, namely, payroll calculations.

When filling out the document, it is recommended to use the following downtime codes due to the fault of the machine owner and due to the fault of the customer.

Help for payments for work performed. Form ESM-7

A report on the operation of a construction vehicle or mechanism (form ESM-3) is a document very similar in many of its columns to a waybill for a construction vehicle. Its important difference lies in the purpose and type of technology used.

Contains a set of external printed forms for enterprise accounting 3.0, with automatic registration for relevant documents. Release 3.0.75.X. From July 1, 2021, all companies involved in the circulation of goods of animal origin must switch to electronic veterinary certification (EVC) through the FSIS "Mercury". Infostart offers a selection of programs related to this change.

Delivery to the Far Eastern Federal District is not available. In the Siberian Federal District we deliver only to the Altai Republic, Novosibirsk and Tomsk regions.

Waybill ESM-2: mandatory details

The volume of work performed is filled out by the official responsible for standardization and calculations, based on measurements of work performed and uniform standards and prices for each structural element or type of work.

An organization engaged in receiving and disposing of solid waste has the right to include as expenses the costs of paying for environmental protection work, regardless of the availability of standard forms ESM-1, ESM-2, ESM-3 and ESM-7, since it is not a specialized construction company organization (Resolution of the Federal Antimonopoly Service NWZ dated 06/04/2007 N A56-11660/2006).

how many total hours have been worked on this waybill (issued by the receiving party based on the results of completion);
the cost of the work performed;
how many downtimes there were, for what duration and due to whose fault.

The decision of the court of first instance was overturned, the case was sent for a new trial, since the court did not evaluate the arguments of the tax authority about the absence of standard forms ESM-6 and ESM-7 when documenting expenses (Resolution of the Federal Antimonopoly Service of the Central District of May 31, 2005 N A64-5332/04 -17).

how many total hours have been worked on this waybill (issued by the receiving party based on the results of completion);
the cost of the work performed;
how many downtimes there were, for what duration and due to whose fault.

The paper is filled on both sides. The title side lists information about the date the report was compiled, its number, the OKUD and OKPO form.

After, on the right, in the report there is a small plate with columns to indicate:

code of the type of operation performed;
period of work, from what date to what date (practice has shown that it is most convenient to draw up a report for a decade);
section or column (if available);
inventory and personnel number of the mechanism (machine), its brand or model.

Form KM-7 is a report recording the readings of fiscal counters of cash registers with EKLZ, as well as the amount of revenue received per work shift. Is this form required for use in 2021?

A certificate for payments for work performed in the ESM-7 form is a document used to make payments between the enterprise and customers, as well as to confirm the work or services performed by construction machines (mechanisms).

Help for payments for work (services) performed. form no. esm-7

For each waybill in the ESM-2 form, a separate ESM-7 certificate is issued (Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78). You cannot issue one certificate. For each ESM-7 certificate you need to create an invoice.

Registration and liquidation of enterprises. Representation of interests in arbitration court and courts of general jurisdiction. Legal advice on labor, administrative and contract law. Legal assistance in tax matters. Assistance in debt collection and compensation for damage caused.

An external printing form allows you to print an invoice for payment with a QR code from the Buyer Invoice document (BP 3.0).

It is compiled in one copy by representatives of the customer and the organization performing the work (services) based on the data from the waybill (form N ESM-2) or reports (forms NN ESM-1, ESM-3).

Construction vehicle waybill form ESM-2 (form + sample)

The procedure for issuing invoices does not depend on the preparation of acts on the provision of rental services. The lessor must issue an invoice within five calendar days from the moment the services for leasing the property were provided (clause 3 of Article 168 of the Tax Code of the Russian Federation). This is explained by the fact that services are sold (consumed) in the process of their provision (Clause 5, Article 38 of the Tax Code of the Russian Federation).

The basic form of this sheet is drawn up on both sides (see sample filling ESM-2). The title most of all provides fields for writing the company name, as well as the customer’s contact information.

The first one contains:

OKUD form (0340002);
reference to Resolution No. 78 of the State Statistics Committee of November 28, 1997, according to which the paper forms were adopted (this particular one received the number ESM-2);
the name of the logistics company that provides transportation services, or the name of another company that fulfills the order (with address and telephone number);
Full name or company name of the customer who hires a construction machine for any of his needs (also with written contact details);
make and name of the car, its state number, as well as inventory and service records (below);
Full name of the driver;
transaction type code;
period of work (indication of duration of activity);
information about the column or work area (if available).

A certificate for payments for work (services) performed in the ESM-7 form is used to make settlements between the organization and customers and to confirm the work (services) performed by construction machines (mechanisms). OKUD form code 0340007.

The lessor must issue an invoice within five calendar days from the moment the services for leasing special equipment were provided (clause 3 of Article 168 of the Tax Code of the Russian Federation). The date of provision of services under the equipment rental agreement is determined by the ESM-7 certificate.

It is used in specialized organizations to account for the work of a construction machine on a motor vehicle at an hourly rate, and is also the basis for obtaining initial data when calculating wages for service personnel. The waybill is issued in one copy by the dispatcher or an authorized person and is issued for a shift, for a day or a decade.

If the territory has not changed for several days, then it is possible to combine several rows into one in the second column.