In business and in everyday life, not only goods are sold, but also services are rendered. In the latter case, it is necessary to pay attention to the proper design of the services provided and received.
Instructions
Step 1
The design of the provision of services depends on who is the party to the contract and in what form it is concluded. So, if various household services are provided, then, as a rule, an oral agreement is concluded and a receipt or check is drawn up. Regardless of the type of this document, it indicates the name of the services, their cost and the procedure for payment. The receipt must also contain the signatures of the customer and the contractor. In addition, the receipt determines the warranty period during which the recipient of the service can present his claims to the contractor. In some cases, a receipt for the provision of services can be issued on strict reporting forms.
Step 2
If the parties to the agreement on the provision of services on both sides are legal entities or individual entrepreneurs, then upon its fulfillment, an act of acceptance and transfer of services is drawn up. It, with reference to a specific contract, indicates the list of services provided, their volume and cost. In addition, in order to avoid problems with accounting and reporting, the period of time for which the services were rendered should be written in the act. Also, the act should record the absence of any comments from the customer regarding the quantity and quality of the services provided.
Step 3
When registering the services rendered, an invoice must be issued between the VAT payers. It is also a document confirming the provision of services. In addition to other details, the invoice must indicate the nomenclature, volume and units of measurement of the services provided, as well as their cost (per unit and total). The presence of an invoice will entitle the recipient of the service to a VAT tax deduction.
Step 4
In order to avoid problems with the tax authorities, the act must describe the services rendered in as much detail as possible. For example, it is important not only to indicate in the act that consulting and other similar services were provided, but also to decipher what they consist of. If, as a result of the provision of services, any information or documents were transferred to the customer, this should also be mentioned in the act.
