According to the Law "On Protection of Consumer Rights", every entrepreneur providing services or performing work must provide the customer with an act. This document is primary and relates to accounting documents.
The act is drawn up between the two parties. The one who provides the services is called the performer, the one who receives the service is called the customer. The act is legally binding. If something does not suit you at work, then you can go to court.
The act is necessary not only for the contractor, but also for the customer. As a rule, it is this document that confirms the performance of the work (provision of the service). The act should only contain the name of the service, that is, the components for the performance of the work in this primary document should not be indicated.
The document is also the basis for recognizing the costs incurred by the contractor or customer. If the general taxation system is applied, then the act is a confirmation of the fact of the provision of services (performance of work). As a rule, an invoice is drawn up to the act, which serves as the basis for deducting VAT.
The act is also a kind of invoice for payment. But if you provide services to the population, then the settlement document must be a check, receipt or other form of strict reporting.
An act is drawn up in a unified form, which is developed and approved by Russian legislation. This document must contain information about the customer, the contractor, the name of the business transaction (for example, communication services). The document also indicates the amount, measuring instruments, date of compilation, job titles, full names of employees, signatures of both parties. The act is drawn up in two copies, one of which remains with the contractor, and the second is handed over to the customer.
Is it always necessary to draw up an act? If you provide services or perform work for a legal entity, then this document is mandatory. In the event that your organization provides services to the population, then drawing up an act is not necessary, it is enough to have a receipt or an invoice.
