Sample certificate of work performed without VAT

Why do you need an act of provision of services?

In essence, the act is documentary evidence that the contractor completed the work and the customer accepted it.
That is, both parties fulfilled their obligations under a pre-drafted contract. The document indicates all the work and services provided by the contractor. It is noted here that the work was done with high quality, and the customer has no complaints. Based on this document, the customer makes the final payment. In addition, the customer displays the statements of the act in the financial statements. It also allows you to keep track of the costs associated with these services. You may encounter a situation where the customer, for some reason, is not satisfied with the work and services performed. In such a situation, the act should still be drawn up. However, the document indicates a separate paragraph in which detailed information about shortcomings, errors, defects and other problems is entered. In addition, it should be noted how long the contractor undertakes to correct the existing problems.

If the contractor does not begin work to eliminate the faults, the customer has the right to go to court. On the other hand, if the customer delays payment, the contractor has the right to file a claim. Thus, a correctly executed act allows you to prove your case and prove the guilt of the other party.

You also need to know that if a dispute between the parties is resolved through court, but they do not have a certificate of completion of work, problems cannot be ruled out. For example, a refusal to draw up an act may be considered by the court as a reluctance to formalize the procedure according to the rules established by law. It is possible that the court will transfer this information to supervisory authorities, which may fine each party.

( Video : “How to carry out a certificate of completion of work (services rendered) provided by the supplier.”)

Form of the act

It does not matter whether the parties chose an approved or free form to draw up the act. As a rule, it all depends on the characteristics of the services provided. There is no single form for drawing up a work completion certificate. At the same time, many companies develop and approve their own template by internal rules. Regardless of which filling style was chosen, the following points must be present here:

document's name;
Document Number;
date of registration;
name of the works, their quantity, cost and other characteristics;
customer and contractor data;
signatures of responsible persons.

If necessary, the number of points in this document can be increased. For example, if the work performed has certain features or increased complexity. Naturally, this affects the cost of the work, which must be indicated in the act. If organizations use seals, they also need to be affixed to the document.

Opened form:

An act of provision of services (performance, acceptance and delivery of work) is a two-sided document reflecting the fact of provision of a service (performance of work), its cost and the terms of this relationship. It is drawn up in order to record the performance of a service or work in accordance with the contract.

The act of provision of services (performance, acceptance and delivery of work) is a primary accounting document and serves as the basis for attributing expenses for the service provided (work performed) to expenses. The unified form of the act form has not been approved to date. Mandatory details for documents whose form is not approved, in accordance with the Federal Law of November 21, 1996 No. 129-FZ (as amended on September 28, 2010) “On Accounting” (Chapter II, Article 9, Clause 2 ) are: the name of the document, the date of its preparation, the name of the organization on behalf of which the document was drawn up, the content of the business transaction, measures of the business transaction in physical and monetary terms, the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution, personal signatures of these persons .

The Tax Code in Article 38 (Section IV, Chapter 7) provides detailed explanations regarding the definition and characteristics of services and works for tax purposes, and in Article 39 it approves the principles of their implementation and pricing. According to the definition given in the Tax Code, work differs from a service primarily in that its implementation has a material expression that can be implemented to meet the needs of the organization and (or) individuals. In other words, the contractor has something to convey, and the customer has something to accept. Based on the results of the work, a Work Acceptance Certificate or Work Completion Certificate . The result of the provision of services is intangible, the service is consumed in the process of its provision - there is nothing to transmit or receive, and the parties draw up a Service Provision Certificate , which only confirms that the service is actually provided within a certain time frame. In practice, the distinction between works and services is often very arbitrary and causes a lot of controversy.

Civil legislation does not provide direct definitions of work and services, but contains Chapter 39 “Paid provision of services.” The rules of Chapter 39, Part 2 of the Civil Code of the Russian Federation apply to contracts for the provision of communication services, medical, veterinary, auditing, consulting, information services, training services, tourist services and others, with the exception of services provided under contracts: contracting (Chapter 37), scientific performance -research, development and technological work (Chapter 38), transportation (Chapter 40), transport expedition (Chapter 41), bank deposit (Chapter 44), bank account (Chapter 45), settlement (Chapter 46), storage (Chapter 47), orders (Chapter 49), commissions (Chapter 51), trust management (Chapter 53). The main provisions here correspond to the concepts of work and service for tax purposes.

As a rule, an agreement for the performance of work or the provision of services provides for a clause that stipulates what kind of document is used to formalize the delivery and acceptance of the subject of the contract - usually this is the Certificate of provision of services (performance, delivery and acceptance of work), signed by both parties. Drawing up such an act without an agreement may be considered an error by the tax authorities, although in cases where the service or work is provided at the time of the transaction, this is permissible.

Thus, it should be taken into account that the basis for attributing expenses to the cost of services (works) will be: an act and a document confirming payment for the service at the time of the transaction itself (Article 159 of the Civil Code of the Russian Federation); or an act and agreement drawn up in simple written form in other cases (Article 161 of the Civil Code of the Russian Federation). In addition, the Certificate of provision of services (performance of work) can serve as the basis for legal proceedings and calculation of statute of limitations.

How to correctly draw up an act of services rendered in 2021?

In addition to information about the parties, the act must describe in detail what services were performed. We must try to ensure that the information provided fully reflects the specific work. Also, when filling out, you should indicate information about the document to which the act is attached, namely, information about the contract. In some situations, additional documentation may be attached to the act, for example, receipts, checks, photographs, and other papers. All this must be noted in the act as a separate paragraph.

Sample

Form

Reasoned refusal to sign the certificate of services rendered

If the customer has complaints about the execution of work, the certificate of completion of work is not signed, a reasoned refusal is drawn up for it. Such a document has legal force and can be used in court as evidence in disagreements between counterparties.

It is important to correctly draft such a refusal and describe in detail the claims that have arisen - otherwise the document will not have legal force.

There is no single template for such a paper, but the sample should definitely include:

title, date of compilation and place;
indicate previously accepted agreements, additional agreements (if they were signed);
describe in detail the claims that have arisen and compare them with the terms of the contract;
describe who accepted the work, whether an examination was carried out. If yes, then by whom and what are its results;
if necessary, attach photographic material, evidence of the low quality of performance (or non-performance) of work;
calculate the losses incurred, prove them with documents and detailed calculations;
sign the waiver.

One copy remains with the customer, the second is sent to the contractor.

The certificate of work performed under the service contract can be classified as mandatory documentation. After all, the contract itself only confirms that the parties agreed and accepted the terms of execution, but the fact of execution itself is confirmed by the act. Download samples and templates of acts of performed services for free on our page.

How to fill out a certificate of completed work for services

The document is usually drawn up by the executor. After all, he is the one responsible for the quality and results of the services provided. After he fills out all the points, the customer only needs to familiarize himself with the information entered and confirm its accuracy. This document should be filled out carefully. If any mistakes were made, it is better not to correct them, but to fill out a new document. When filling out by hand, try to keep your handwriting legible. It should be clear here what work was performed and how much it cost.

After the parties have signed the act and the customer has made all payments, the cooperation is considered completed. In this case, the act is transferred for storage to the organization’s archive. If there is a large list of services provided, you can use a table to list them in the act. Here it is convenient to note the works, their cost and other features. If the act is drawn up between legal entities, their managers must sign at the bottom. Although other employees of the organization can also play the role of responsible persons if they are vested with appropriate authority.

Sample

Form

“Agreement with a self-employed person: how to formalize a relationship with a self-employed legal entity”

If a company has a standard GPC or contract agreement, you can redo it: leave all the wording, but additionally state that the contractor applies the NAP.

Self-Employed.rf has its own
template . It is suitable if you plan to complete a transaction with a customer through our platform. If you want to accept payments not to our wallet, but to a card, change this in the “Payment Procedure” section. We'll tell you how to fill out this section below.

Basic conditions

What the performer undertakes to do.
For what period is the contract concluded?
Where will you negotiate for work?

For example: “The Contractor undertakes, on the instructions of the Customer, to provide the latter with services (hereinafter referred to as the Services), the list of which is determined by the Parties in Appendix No. 1 to this Agreement, and the Customer undertakes to pay for these Services.”

Payment procedure

Cost of services or a link to the application where the cost is indicated.
Payment method: cash, current account, electronic wallet or payment system, for example Self-employed.rf.
The period during which the customer is obliged to pay for the work.
A note that “all payments are not subject to VAT, since the contractor applies the NAP.”

For example:
“Payment by the Customer to the Contractor of the contract price is carried out in the self-employed.rf/business according to the rules of the corresponding service.”

Acceptance of work.
How the customer will evaluate the quality and accept the work.

For example: “Services are considered properly provided from the moment the Parties sign the Certificate of Provision of Services.”

Liability, fines and force majeure.
What happens if the self-employed person does not complete the work or the customer refuses to pay.

For example: “If the customer has not provided the information necessary for the work, the contractor has the right to suspend the work by notifying the customer by email.”

Sometimes the contract is provided by contractors, but it is useful for the self-employed to have their own version of the contract. It is better to draw it up with a lawyer. If you can’t contact a lawyer, you can take a template from the Internet and adapt it for yourself.

How to sign a contract remotely

If you and the customer live in the same city, you need to print out two copies of the contract and, if possible, meet. Both you and the customer will sign each copy and keep one.

If meeting is inconvenient, proceed according to this scheme:

Print out the agreement in two copies, sign each and send both agreements to the customer by mail, preferably by registered mail. Can be sent by courier service.
Wait until the customer receives the letter, signs the contract and sends one copy to you.
Receive a letter with a signed contract and get to work.

How to fill out a certificate of services rendered with an individual

In the event that one party to the execution of the act is a private person, the rules for filling it out practically do not change. Here, the parties still have the right to use a free form of the act or a standard template if the document is filled out by an organization. When specifying information about the parties to the transaction, an individual must enter his passport data.

Many companies choose a specific template to draw up an act of services rendered. In such situations, they are filled out using computer typing. After the document is printed, both parties, or their representatives, must verify it with “live” signatures. In addition, if there is no ready-made form, the act can be drawn up on a regular sheet of A4 paper.

Sample

Form

Corrective act for services rendered, sample filling

If, during the execution of agreements, inconsistencies, errors, or any conditions have changed, an adjustment report is drawn up. Moreover, if the essential conditions change, an additional agreement must be attached to the contract, which specifies the same changed clauses.

The adjustment document is drawn up in a free style, indicating the required points:

name and other details of the paper (number, date of preparation);
to which agreement the act is drawn up (data of the additional agreement are indicated here);
information about the parties involved is recorded;
in the main block the changed conditions are indicated in detail;
The signatures of the parties are placed as confirmation of agreement with the act.

If, during the course of the agreements, non-essential conditions have changed that will not affect the course of the transaction and are not reflected in any way in the companies’ documentation, an adjustment act need not be drawn up.

Certificate of provision of consulting services

Anyone can offer consulting services. But most often they turn to law firms. Regardless of the nature of the services provided, you should adhere to the general rules for filling out the act. And in this case, both parties fulfill their obligations under the agreement that was drawn up earlier. It is worth noting that consultations are often carried out in several stages. Therefore, the contract must indicate the payment procedure. For example, the act can be signed each time after payment is made, or after consulting services have been provided in full.

Sample

Form

Why do you need a certificate of services performed under a service agreement?

The certificate of services performed, drawn up for the service agreement, is signed by the two parties to the transaction. It is usually drawn up by the performer, since it is the performers who are most often accused of failure to perform the service or of not providing it in full.

If work is carried out under a contract with the customer (for example, repair, construction, turning and others), i.e., such work, the material expression of which is the result, it is not necessary to draw up an acceptance certificate for the service provided. This is because if the case goes to court, the direct evidence will be the result of the work itself.

The document can become powerful evidence in court if a dispute arises between the parties regarding the service provided, the result of which cannot be viewed, shown or measured.

In this case, we are talking about intangible services, i.e. the use of the intellectual or professional knowledge of the performer for the purpose of providing assistance. The fulfillment of the terms of the contract for the provision of services is evidenced by the date of full implementation of services or work and the signature of the parties to the agreement.

The customer is no less interested in drawing up the act, since the document confirms that the money was paid for a reason, but for the acquired benefit from the actions of the performer.

You can read how to draw up an agreement between an individual entrepreneur and an LLC or any other legal entity here.

Act on the provision of accounting services

There are situations when an organization needs the services of an accountant. Naturally, an agreement is concluded with him, which is accompanied by a corresponding act. This document can also be drawn up in free form, either by hand or on a computer. Here, the customer can be either a legal entity or an individual. The contractor can also be an individual or a company providing similar services.

A correctly drawn up document is full proof that accounting services were actually provided. Depending on the situation, the act may help both one party and the other during legal proceedings. There are no special requirements for the execution of this type of act. The details of both parties are also entered here, services and their cost are described in detail.

Sample

Form

When and by whom is the act drawn up?

The customer and the contractor are not required to sign the work acceptance certificate under the contract to confirm that the work has been completed. The parties have the right to independently provide for such a condition, the procedure and deadlines for drawing up this document (clause 4 of Article 421 of the Civil Code of the Russian Federation). The absence of a final document does not exclude the right to demand payment (see the ruling of the Supreme Arbitration Court of the Russian Federation dated May 15, 2013 in case No. A40-46939/12-35-434). However, business practice shows the advisability of using the document:

it proves the fact of fulfillment, even if it is not indicated in the contract (decision of the Moscow Court of Justice in case No. A40-224827/2017 dated April 20, 2018) and is useful when the customer evades payment;
timely execution will allow you to receive interest on an unfulfilled monetary obligation (Article 317 of the Civil Code) from the date of provision of services (it corresponds to the date of signing);
the primary document confirming the fact of execution is necessary for accounting (clause 1 of article 9 of the Federal Law-402 of December 6, 2011).

As a rule, the certificate of work performed under a service contract is drawn up by the contractor and offered to the customer for signing. The universal transfer document is first drawn up by the customer.

Procedure for compilation

To eliminate possible disagreements with customers, the services provided should be described in detail. It will not be possible to draw up a certificate of completion of work without a contract - it is necessary to confirm quantitative and qualitative compliance with the agreement of the parties. If you are creating a final document in free form, do the following:

Step 1. Write the name and indicate the details of the contract on the basis of which the work was performed (Part 1, Article 67 of the APC, Article 59 of the Civil Procedure Code), enter the date of preparation (this will also become the date of signing and the start of the warranty period, if one is established).

Step 2. Specify the parties involved in signing (organization and authorized person).

Step 3. Mark the deadlines for completing the work - start and finish. If they are violated, indicate the reason and the documents by which this was resolved (additional agreement to the contract, explanatory note).

Step 4. Describe the content of the fact of economic activity, the value of the natural or monetary measurement of the fact of economic life, indicating the units of measurement.

Step 5. Write about transferring to the customer the result of the contractor’s actions, if the parties agreed on the provision of a certain result, for example, draft contracts, a report on the evaluation of work performed.

Step 6. Give an assessment of what was completed - for example, “the services were provided in full, the customer has no complaints about the quality.”

Step. 7 Write down information about the cost of work in the payment certificate under the contract and the deadlines for their completion.

Step 8. Print the final document in two copies: one for the contractor, the second for the customer.

Special Notes:

If several jobs were completed, list them in a table or create a separate document for each. All data must match the information in the contract.
If the customer does not agree with the volume and quality of the work performed, he has the right to refuse to sign the final document and point out the shortcomings (clauses 2, 3 of Article 720 of the Civil Code of the Russian Federation, Article 783 of the Civil Code). In this case, time is given to eliminate them and a new one is drawn up.
If the customer leaves the act without a note indicating why it is not signed, the contractor has the right to declare an unmotivated refusal to sign. In this case, the work will have to be paid for (clause 1 of Article 781 of the Civil Code).

If you use UPD to confirm the provision of services (document status “2”):

fill out the fields intended for the transfer document - lines 1-2, 3 and 4, 5, 6a and 6b, table columns - A, B, 1-5;
fields that are required exclusively for an invoice, do not fill in or cross out - for example, tabular columns 4-8, 10-11, lines 2a, 2b, 6-9, (Appendix No. 2 to the Letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ- 20-3/).