The acceptance certificate for completed work (rendered services) is a primary document that confirms the fulfillment of obligations under the contract and is proof that the customer has no complaints about the volume, timing and quality of work performed and services provided. The act is drawn up in two copies and certified by the seals and signatures of both parties to the agreement.
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How is a work completion certificate drawn up?
An entrepreneur or company uses a standard form for a work completion certificate, develops the form themselves, or downloads it on the Internet. The document must include the following information:
- Number and date of drawing up the act.
- Names of counterparties.
- Names of services provided or work performed.
- Expression of services provided or work performed in monetary and physical terms.
- Information about the persons responsible for the delivery and acceptance of work or services: positions, full names, personal signatures.
If several works or services were provided, they may be listed in one act in the form of a table. Also, a separate act can be drawn up for each type of work or service. All data in the act must coincide with similar information in the contract.
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!
Form of certificate of completion of work 2019-2020
If you need a work or service acceptance certificate form that meets legal requirements, download it for free in a suitable format.
Make a report of completed work in the KUB program. Video.
Sample act of completion of work and services
A completed document template will help you correctly draw up the act of completion of work under a contract. Download it for free by choosing the format you need.
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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.
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Post the certificate of completed work online
In order for documents to have legal force, they must be drawn up correctly, without making mistakes. The easiest way is to fill out a work completion certificate online for free: in the MyWarehouse service, information about your company and contractors is filled in automatically. The system also enters the document number, cost of services and total amount. This is much more reliable than filling out documents by hand: you definitely can’t go wrong.
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Fill out the work completion certificate online!
Register in the MoySklad online service - you will be able to: completely free of charge:
- Fill out and print the document online (this is very convenient)
- Download the required form in Excel or Word
In MySklad you can make a certificate of completed work online in a couple of clicks. Right from the service you can send a document to your counterparty in a convenient format - Excel or PDF. An archive of documents is created automatically: they will always be at hand. You will save up to 70% of time on routine paperwork.
More than 1,000,000 companies already print invoices, invoices and other documents in the MyWarehouse service Start using
Next, we examined common cases of using the act and answered the main questions about how to draw up the document.
Is a stamp required on the work completion certificate?
The signature of an authorized person must be required. If it is, printing is not required. But if it is used in a company, it is better to install it.
Who has the right to sign certificates of completed work?
Company executives can sign the document. They can transfer this right to other employees based on a power of attorney.
Who signs the work completion certificate on the part of the customer?
The director of the organization, or an employee who has a power of attorney.
Does it make a difference in which format to print a document?
No. It's up to you. You can download the work completion certificate for free: form 2020 in Word, Excel here.
Does an individual entrepreneur need a certificate of completion of work?
For individual entrepreneurs, the certificate of completion of work is not a mandatory document. Entrepreneurs on the simplified tax system and on UTII conduct document flow using a simplified system. But this document confirms that the work was completed, so we recommend drawing it up. Be sure to look at the sample that is current in 2020 - the acceptance certificate for completed work must be drawn up correctly.
Why do you need a cover letter for the work completion certificate?
To ask a counterparty, for example, to send a signed document within a certain period of time, a cover letter is drawn up to accompany the work completion certificate. A sample is below.
What to do if the work completion certificate is signed, but in fact the work is not completed?
You can go to court. According to the norms of the contract, you can challenge the certificate of completion of work, even if it was signed without comments. First, you need to send the contractor a letter in which you describe what shortcomings you have identified. If the contractor does not want to fix anything, you can bring in an expert that will evaluate the agreed and actual volume and quality of work. And with this conclusion you can go to court.
Why do you need an interim certificate of completed work?
If the contract specifies a large amount of work, for convenience, an interim act of completion of work is drawn up. The sample can be downloaded below. In the document, you can, for example, determine in what time the various stages of work must be completed, as well as their cost and conditions for paying penalties.
Does the UPD replace the certificate of completion of work?
Yes. The Universal Assignment Document (UTD) is a recommended but not required form. With its help, you can reduce the document flow in the company. The use of UTD must be agreed upon with counterparties. If the contract stipulates the use of a certificate of completion and an invoice, an additional agreement must be drawn up.
What should we do if, during the work process, the terms of the contract have changed?
It is necessary to issue an adjustment certificate for the work performed. It is drawn up when various changes occur in the contract. The document does not have a unified form. Our current 2020 sample of filling out an adjustment report for completed work contains all the necessary details - download it, fill in your data and use it.
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/).
How to compose
The legislative act that regulates the criteria and aspects of drafting is the Civil Code of the Russian Federation. The acceptance certificate for the transfer of completed work is drawn up solely on the basis of a construction contract.
First of all, the parties draw up and sign an agreement on the need to perform a certain type of work or service.
Based on the agreement, the parties draw up an act.
The document necessarily reflects the full scope of services, repair, installation, electrical installation, and other types of work. In some cases, legal proceedings are carried out on the basis of this paper. It is with its help that an unscrupulous customer can be forced through court to pay for the services performed by the contractor.
In some cases, the deed may serve as a transfer document . This happens in 2020 when drawing up an agreement for freight and passenger transportation, transportation of windows, metal structures, building materials, and other types of food and non-food products.
ATTENTION! Drawing up an acceptance certificate for the transfer of work done is important and necessary for both parties to the contract. It has one distinctive feature. In accordance with Article 153 of the Civil Code, it cannot be interpreted as an independent document with legal force along with an agreement. Therefore, it cannot be declared invalid and unenforceable.
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.
