Documentation of paid services

Drawing up an act of provision of services is the final stage of registration of any work and serves as evidence that the contractor or contractor has fulfilled its obligations to the customer in full. The nature of the services does not matter - the act can be drawn up for a variety of reasons, so it is widely used. The act of provision of services is an annex to the contract, so it cannot be called an independent document.

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Why do you need an act of provision of services?

First of all, it should be said that the act records the fact that all necessary services were performed on time and in proper quality. He also confirms that the customer has no claims against the contractor (a list of all services provided is entered in a special table contained in the document).

Thus, the act is the legal basis for making final payments under the contract between the interested parties.

If we talk about the customer, then the act is also included in the financial statements, including accounting for expenses incurred, and on its basis the tax base is reduced.

In cases where the customer remains dissatisfied with the quality of the services provided, this is also reflected in the act as a separate paragraph. It lists in detail the identified shortcomings, defects, errors and indicates the period during which they need to be eliminated. If work to eliminate violations is not carried out, the customer has the right to sue the contractor. In the same way, the contractor can sue, for example, if the customer delays or evades payment.

That is, an act of provision of services can become an argument in a legal dispute between counterparties, both on one side and on the other.

In other situations, the document, on the contrary, can be a guarantee against unfounded claims and the occurrence of litigation.

It is worth noting that if the case goes to court and there is no agreement between the parties, the judge may interpret its absence as an unwillingness to comply with the legally established procedure for registering the provision of services. This in turn may lead to the imposition of penalties by supervisory authorities.

Documentation of services.

One of the most important functions of car service enterprises is the organization of documentation and operational accounting of accepted orders, control over their movement and safety, and settlements with customers.

An application for services must be submitted by the owner of the vehicle in writing. Based on the application, the contractor assigns the customer a date and time of arrival. If it is impossible to accept a vehicle for maintenance and repair, the application must indicate the reason for the refusal, certified by the signature of the responsible person.

Orders are placed upon presentation of an identification document of the consumer, a technical passport for the vehicle. The customer, who is not the owner of the vehicle, presents a duly certified power of attorney for the right to dispose of the vehicle.

The enterprise - consumer of services submits a letter of guarantee indicating the scope of work, signed by the head of the service enterprise and the chief accountant. The customer's representative presents a power of attorney for the right to hand over the vehicle for maintenance and repair and to receive it.

When placing an order for the maintenance and repair of vehicles, it is prohibited to confiscate technical passports from the owners.

The customer, who has the right to priority use of services, presents the relevant documents and a technical passport for the vehicle. At the same time, the right to priority servicing is retained by him even in cases where he uses a vehicle by proxy.

Acceptance of vehicles and units for repair is carried out by filling out documents of the established form.

A contract for maintenance and repair can be drawn up in the form of a work order or other document of the established form, which must contain the following details:

— legal addresses of the contractor and consumer (last name, first name of the customer, his telephone number and address);

— make, model of the vehicle, license plate, numbers of main units;

— the date of receipt of the order, the start and execution dates of the order, the amount of the monetary contribution;

— name of services (works), name of spare parts and materials of the contractor, their cost and quantity;

— warranty obligations of the performer;

— other details, including the responsibility of the parties for non-fulfillment or improper fulfillment of obligations specified in the contract.

All orders accepted for service are recorded in the order log, in which entries are made by a foreman or dispatcher.

Acceptance for warranty repairs is documented in a complaint report. The agreement can also be drawn up by issuing a receipt, token, coupon, or cash receipt.

When drawing up a contract, if the vehicle is left at the enterprise for repairs, the contractor is obliged to simultaneously draw up an acceptance certificate, which, upon acceptance of the vehicle, reflects its completeness, visible external damage and defects, as well as spare parts and material transferred by the consumer.

After placing an order, the consumer is given copies of the acceptance certificate and contract.

The provision by a service company in the presence of the customer of services such as tire inflation, diagnostic work, some maintenance and repair work, washing and others, can be carried out without filling out an application and an acceptance certificate. In this case, a numbered coupon is issued, the left side of which is given to the consumer after completion of the work. It is allowed to use cash register receipts when processing and paying for work. It is allowed to carry out mutual settlements with consumers without using cash registers. In this case, the owner of the vehicle is issued a receipt for payment for the work performed.

To repair a vehicle, spare parts and materials provided by the consumer that meet the requirements of current regulatory documents or certified if their mandatory certification is provided for by current regulatory documents can be used. The provision of spare parts and materials by the consumer is recorded in all copies of the acceptance certificate.

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Rules for drawing up an act

The act of provision of services does not have a standard, unified sample that is mandatory for use, so it can be drawn up in any form, based on the needs of the company, or according to a template developed by the company (if the second option is chosen, then the form of the act must be fixed in the accounting policy of the organization ).

When preparing a document, you must adhere to certain rules and regulations. In particular, the act must include:

information about both parties to the contract,
information about the contract under which the work was carried out,
Services list,
date
cost of services provided.

If any additional documents are attached to the act (this can be not only printed papers, but also photographs, checks, receipts, etc.), they must be indicated in a separate paragraph.

What other requirements are there for drawing up a contract for the provision of services?

Today, the use of standard contracts is very common: a ready-made template is taken from the Internet or another source, the parties, the cost of the work and their nature change in it, and in this form the deal is concluded. However, this approach is fundamentally wrong: the template cannot take into account all the nuances of your company’s activities, the nature of the services provided, and often also contains gross errors. As a result, you may encounter serious problems that will cost the company financial and reputational losses.

The most competent approach is to entrust the drafting of the contract to an experienced lawyer, a specialist in this field. A contract development lawyer will first find out all the subtleties and nuances of the client’s work, and only after that will propose a contract text that meets all the requirements. In addition, you can be sure that the document will not contain errors or inaccuracies, which will reduce the risks of conflict situations and protect against claims.

Conclusion

Drawing up a contract for the provision of services is a very important and responsible mission for any company. To protect yourself from possible problems and risks associated with inaccuracies in the document, it is recommended to avoid ready-made templates and trust only professional lawyers in this field.

Design rules

The document can be drawn up on a regular A4 sheet or on the company’s letterhead, either by hand or on a computer (it doesn’t matter). You need to make two copies - one for each side. In this case, both copies of the act must be signed by the heads of both organizations (or employees authorized to act on their behalf) and stamped with seals (only if they are available, since from 2021 legal entities by law have the right not to endorse their papers using stamps and seals ).

After the service has been provided and cooperation has been completed, including full payment, the act should be transferred to the company’s archives, where it should be stored for the period required by law.

Bug fix

The rules for correcting errors in primary documents are prescribed in clauses 4.2, 4.4 of Regulation No. 88. Thus, erroneous entries are crossed out, the correct text is written above them, and the inscription “Corrected” is placed next to it, which is certified by the signatures of the same persons who signed this act, indicating correction dates.

Of course, it is necessary to correct errors if they significantly distort the data on a business transaction. However, often errors in the act may be such that even if they are present, this document can confirm the fact of provision/receipt of services. For example, the information letter of VACU dated 02.06.11 No. 742/11/13-11 states that a defect in the form of the primary document (individual violations when filling it out) is allowed if the business transaction actually took place, which can be confirmed by the payer. Note that a similar rule is contained in clause 2.4 of Regulation No. 88.

At the same time, it is possible that the fact that the error in the acceptance certificate for the services provided will not be significant will have to be proven in court.

a sample of the completed acceptance certificate for services provided in the full consultation.

Source: “Balance” No. 68 , which was published on 09/02/19.

Sample of drawing up an act on the provision of services (tabular form)

At the beginning of the document it is written
a number is entered according to the internal document flow of the enterprise,
and date of compilation.
Then the parties between whom the contract for the provision of services has been drawn up are indicated below:
and information about their representatives (enter positions, last names, first names, patronymics).
Next comes a table in which
- names of services (works) in order,

Below the table the final price is recorded in words.

The second part of the document should indicate that all services were provided in proper quality, on time and in full. It is also necessary to enter that the customer has no complaints . Here you must indicate to which agreement this act is an annex (its number and date of preparation).

The last thing that should be included in the act of provision of services: details of the parties . Their set is standard:

company names,
TIN,
checkpoint,
address (legal and actual),
information about servicing banks: their names, BIC, settlement number and corr. business accounts,
contact phone numbers.

Finally, the act must be certified by the signatures of directors of organizations or other persons acting on behalf of the companies.

What documentation services does the Audit and Tax Consulting Bureau offer:

Drawing up a contract for the provision of paid services with a detailed list of services provided.
Calculation of remuneration depending on the Contractor’s labor costs
Drawing up an act of paid consulting services indicating the cost for each type of service
Preparation of detailed reports on services actually rendered, attaching copies of supporting documents resulting from the services rendered
Development of a list of services corresponding to the company’s activity profile, staff positions and job descriptions