The service agreement is one of the most common in everyday practice. However, it is important not only to provide services properly, but also to arrange it correctly.
What is the act of rendered services for?
In order to confirm the provision of services and their acceptance, the parties to the contract must draw up an appropriate act between themselves. It is needed for many reasons. Firstly, the act of services rendered may be the basis for their payment by the customer. Secondly, having an act in hand, then it will be possible to present justified claims regarding the quality and quantity of services provided, as well as about late payment for them.
The act will be needed for legal entities and individual entrepreneurs to reflect the services provided or received in accounting and tax accounting. If we are talking about services in the framework of foreign economic activity, then the act may be required by both residents and non-residents for the implementation of foreign exchange control by the state.
How the act is drawn up
The acceptance certificate of the services rendered is drawn up in 2 copies and must consist of several parts. First, the number of the act, the date and place of its preparation, as well as the details of the corresponding agreement are indicated. For example: "Certificate of delivery and acceptance of services rendered No. _ under contract No. _ dated _". This is followed by a preamble, which reflects information about the parties who signed the act and their authorized persons.
The main part of the act should begin with the following text: "The Contractor has passed, and the Customer has accepted the following services:". After that, the text of the act provides detailed information about the services provided. Here, if possible, should reflect not only the full range of services provided, but also their volume. Also, it is necessary to indicate the period for which the services were provided.
Further, the act must necessarily indicate the cost of the services provided, including the necessary taxes. In the case when services are subject to quantitative measurement, the act also indicates their cost per unit. If the services to an enterprise or an individual entrepreneur were provided by an individual, then their cost should be given taking into account the withheld amount of personal income tax. In addition, it will be useful to indicate in the act the procedure for settlements between the parties.
In order for the contractor to be able to protect himself from possible complaints from the customer, it is recommended to include the following clause in the text of the act: "The Customer has no complaints about the services provided."
The act is completed by the details and signatures of the parties. If the act is signed by a legal entity, then it must be sealed.
