The act of completed work (services) refers to the primary accounting documents and is an addition to the standard contract for the provision of paid services. Such a document must be drawn up taking into account the requirements of the tax legislation of the Russian Federation and meet the accepted accounting standards (Article 9 of the Accounting Law). And although there is no single form of the act, non-compliance with the standards for its execution can lead to penalties from the tax authorities.
Necessary
Form of the act of completed work (services)
Instructions
Step 1
In the introductory part, indicate a few mandatory items. First of all, this is the name of the document "Certificate of acceptance of work performed", which is placed at the very beginning of the form in the center of the sheet. Here also indicate its serial number and date of compilation. In addition, provide the number of the contract under which the work was performed (or services were provided) and the date of its conclusion. The details of the parties - the customer and the contractor - are also mandatory. For each of them, write the name of the organization, registration data, legal and actual addresses.
Step 2
Draw up the obligatory points of the content of the act in the form of a table. This is the most common and convenient option for posting information on the volume and cost of work. Here indicate line by line the name of business operations (work or services), units of their measurement, quantity, price and cost of work for each of the items. Fill in the total amounts taking into account the need to separate VAT on a separate line. Be sure to duplicate these amounts in words in the format "total for the amount" and "incl. VAT". If in your case VAT is not subject to allocation, write in the line provided for this "without VAT".
Step 3
In the final part, write about the compliance of the work performed with the requirements and standards specified in the contract. In case of violation of these conditions, please report the identified deficiencies. The same applies to claims for the volume and timing of work. If no problems were identified, indicate that "The quality of work meets the requirements specified in the contract. Services are provided in full. The parties have no claims to each other." This is followed by the signatures of the parties indicating the position (occupied by the person authorized to sign the document), last name, first name and patronymic. The seals of each of the organizations are also put here.
