To confirm the fulfillment of obligations under the contract, a certificate of completion of work is drawn up. download the 2021 sample and form for free below.
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The act is an annex to the contract. The document guarantees that the customer has no complaints about the work performed. It must be drawn up in two copies - one for each side. A sample act of completion of work is further on the page.
The document is the basis for settlements under the contract between the customer and the contractor, so it is important to draw it up and execute it correctly. Download our example of a work completion certificate - it’s free, fill in your data and use the document as a template.
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Features of drawing up individual acceptance certificates, consequences of not drawing them up
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One of the parties filling out the transfer and acceptance certificate can be an individual. In this case, it is necessary to fill in his passport details and place of registration.
It is possible to draw up this document for a group of goods or a batch.
There is an acceptance certificate filled out not for a one-time delivery, but for a certain period. In this case, it is advisable to enter the “Date of receipt” column in the tabular section.
During delivery, the place of transfer of goods may be at the supplier’s warehouse, at the buyer’s warehouse, or at another point specified in the contract. Therefore, it is necessary to indicate the actual location in order to avoid problems in the future.
The goods can be delivered by a transport company, then it is recommended that each fact of acceptance and delivery be recorded in this act.
A correctly drawn up act allows you to submit claims for compensation for material damage and determine the moment of disappearance or loss of goods. Therefore, its absence deprives one side of the right to present its demands and the other to justify itself.
Why do you need a certificate of completion?
Without acts, all company expenses cannot be taken into account when calculating income tax. The act of performance of work and services (or, as it is also called the “act of acceptance and transfer”) is provided for in the contract signed between the customer and the contractor as a closing document.
The act is written evidence of the completion of certain work or part thereof. The acts indicate the deadlines for completing work and services, list the work and services provided, and reflect the deadlines for completing the volumes of work that were specified in the contract.
The acceptance certificate is not a strict reporting document; the enterprise has the right to develop it independently in accordance with the Accounting Law. In this case, filling out the act is mandatory under the Tax Code of the Russian Federation. If for each missing act a fine is imposed on the violating organization, additional taxes may be assessed. Penalties will also be imposed for errors in filling out the act. If you do not yet have an accountant, then you can always turn to trusted partners of SKB Kontur for help. Submit your application!
Certificate of acceptance of transfer of goods sample filling
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There is no standard appearance for this document. The form of the act can be arbitrary, however, it must contain mandatory details.
The transfer and acceptance certificate includes the date and place of its preparation, the names of organizations, their representatives and the grounds on which they act. Next, fill in information about the concluded agreement (number and date), according to which one party transfers and the other accepts. Before drawing up the act, the parties must check the actual receipt with the accompanying documents.
The tabular part of this form records information about the name of the product (assortment), model, article, actual quantity, price and total cost of received material assets. The expanded form of the act may contain columns for the quantity and cost of goods transferred for each party. The sum of everything is filled in the final line, after which it is signed in words below.
Then a note is made on compliance with the quality and range of goods, and compliance with delivery deadlines. If defects are found, they must be described in detail.
If the transferring and receiving parties agree with the acceptance and transfer, then a record is made of the absence of mutual claims.
The document records the number of copies of the act and to whom they are intended. Then the parties sign it, indicating the name of the organization, address, registration details, position, personal data, signatures of the persons responsible for transferring the goods and signing this document.
Why is the act needed?
A certificate of completed work is required when it is necessary to confirm the fact that the work has been completed by the contractor - in this case, the certificate acts as a report from the contractor to the customer.
An act of acceptance and transfer without a preliminary contract or any agreement may be considered void by the tax authorities, which will entail the impossibility of taking these expenses into account in reducing the tax base.
If the contractor does not fulfill his duties, fails to meet the deadlines for the work, there is a defect or improper performance of the work, then the customer has every right not to sign the certificate of completion and not to accept the work until the deficiencies are completely eliminated or to refuse payment to the contractor altogether. In this case, the contractor is obliged to eliminate all shortcomings and draw up a new act of completion, taking into account the new circumstances.
When an act is required
For the most part, acts are not mandatory. There are only a few cases when an acceptance certificate is required:
- When transferring the building to the buyer - clause 1 of Article 556 of the Civil Code.
- When transferring the enterprise to the buyer - clause 1 of Article 563 of the Civil Code.
- When accepting work under a construction contract - clause 4 of Article 753 of the Civil Code.
- When transferring real estate for rent.
In the field of capital construction, the unified form KS-2 is used as a certificate of completion of work. This form is filled out based on the Work Progress Log.
The act is signed by the contractor and the customer. Then, on the basis of the act, a certificate of the cost of work and the costs incurred is prepared in the KS-3 form. Based on the certificate, the customer pays for the contractor’s services.
How to make certificates of completed work in 1c
In one of the articles we provided visual instructions on how to create and send invoices in 1C programs. Today we’ll look at how work completion certificates are created.
The certificate of completion of work is an important document that must be used when providing services to clients. Firstly, this is required by law; secondly, it will be useful to all parties to the transaction. For the contractor - to receive confirmation from the customer that the service has been provided and the receiving party has no complaints about the quality of the services provided. The customer, without a certificate of completion of work, will not be able to use expenses to reduce the tax base. If the document is missing, the Federal Tax Service will not accept expenses as deductions and will charge additional taxes.
The work completion certificate does not have a unified form; you can use any form developed by the organization. However, it must contain mandatory elements because it is a primary document. Here are the mandatory and recommended items that the work completion certificate usually contains:
- Name, serial number and date of the document
- Details of the contractor and customer
- Basis: agreement, invoice, etc.
- List of services provided and their cost
- VAT rate. If VAT is not used, this must be indicated.
- A clause stating that the terms of the contract have been fulfilled and the parties have no claims against each other.
- Signatures of the parties and positions of responsible persons.
Let's look at how to create a report of completed work in the interface of the 1C: Accounting 8 programs. In other configurations, some items may differ, but the logical order is the same everywhere. Acts of completed work can be found at the link “Sales-Implementation (acts, invoices)”:
A list of created documents will be displayed in the window that opens. To create a new one, click the “Implementation” button and select “Services (act)”
Now you need to fill out the newly created act. In the form that opens, perform the following actions:
1. Check the document number. The program fills in the numbers automatically; if necessary, you can enter the number manually.
2. Enter the date of the document
3. Select the supplier organization (if there are several of them)
4. Specify the counterparty
5. Add an agreement on the basis of which we create a document
6. Select or create an invoice for payment
7. Fill in the VAT information
8. Fill in the nomenclature field, adding a list of services from the directory. If a completed contract or invoice was specified, the item will be loaded automatically.
9. Click the Save button to save the changes and create an invoice.
10. Post the document by clicking the “Post” button.
After this, printing of documents will become available:
When you select to print an act of provision of services, a preview of the document will open:
In addition to printing, you can save the document to your computer in various formats and send it to the counterparty by e-mail (if you have an e-mail account set up)
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Legal subtleties
The document is drawn up in at least two copies for each party at the time of transfer of inventory items. Only authorized persons sign it. If the buyer is a legal entity, then the powers of the representative, an individual, are confirmed by a power of attorney.
It should be noted that the obligation to transfer material assets with the execution of a deed is necessarily reflected in the contract. It is advisable to make the form itself as an annex to the contract. In this case, a simple act of acceptance and transfer of goods has the same legal force as the contract itself. The presence of such a sample allows you to familiarize yourself in advance with the main columns, which must be filled out.
The presence of such a document as an act of transfer of material assets is very important for resolving controversial issues in court. It indicates the fact of acceptance and transfer of assets of proper quality and compliance with the entire procedure for the transfer and acceptance of goods. Proof of the absence of violations in the process of receiving goods is the following facts reflected in the document:
- material assets were inspected and accepted in the presence of an authorized representative of the supplier;
- there is no discrepancy in quality and quantity;
- delivery was carried out on time and without violation of delivery conditions;
- there are no claims against the counterparty (supplier, buyer, forwarder, intermediary).
Acceptance certificate for completed work: sample 2021
The document does not have a unified form. Download our clear and simple sample certificate of completion of work and, if necessary, supplement it. You can use any document format. For example, Excel or Word: you can use both versions of the certificate of completion of work; choose the one in which it is more convenient for you to work.
Work completion certificate form 2021: download for free in excel
Work completion certificate form: download for free in word
Let's look at how to fill out and format the document.
What information should the document contain?
Russian legislation does not provide for a unified form of primary documentation.
It can be developed by a business entity independently. You can also download the individual entrepreneur’s work completion certificate for free in Excel or Word using the links below. When developing the form yourself, you must be guided by the requirements for the primary documentation. Required details:
- Title of the document;
- Date of preparation;
- link to the agreement;
- names of the parties;
- bank details specified in the agreement for the transfer of funds by the customer;
- the names of the positions of the persons who performed the transaction and are responsible for the execution of the document and completion of the transaction;
- the name of the goods supplied, work performed or services provided;
- volume of work or unit of production;
- total cost, VAT is included separately;
- signatures and seals.
The document is drawn up in two copies by the contractor and sent to the customer at the address specified in the contract. The acts are certified with wet seals and signatures, one of them is returned to the performer. Each counterparty retains one copy. How to issue a certificate of completed work for an individual entrepreneur without VAT? Entrepreneurs who are tax evaders submit a standard document. The total amount is stated without VAT.