The performance of certain works or the provision of services must be confirmed by a number of documents. This is required to fix the deadlines, quality of performance and, accordingly, to guarantee timely and full payment for the work done.

One of these official documents is an act of performance. It refers to primary accounting documents, which reflects the time, cost and types of work performed (FZ 402). Being an annex to the contract for the provision of works or services, the certificate of completion is signed by all parties to the contract. The legislation of the Russian Federation allows replacing the certificate of completion with universal transfer documentation.

At the bottom of the page there are buttons, by clicking on which the visitor can download the form of the act of completed work in 2018 for free, as well as a sample of filling out this document.

Act of completed work: a general concept of who and when is drawn up

It is compiled by the contractor in addition to the contract. The purpose of registration is to confirm the performance of services or work outlined in the contract. The act can be drawn up at the end of some milestone scheduled work. In cases of improper execution of the order, the customer has the right not to sign the certificate of completion until the customer's comments are eliminated.

Most often, the document has an arbitrary form, and its notarization is not required. But for construction and installation work, you need a standard format form KS-2. A specific mandatory form of the document may be provided initially, the parties stipulate it in the contract. Then, before proceeding with the preparation of a report on the work done, you will need to download a sample certificate of completion for free.

Also exists type form KS-3 - certificate of the cost of work performed and costs. Form KS-3 - primary document accounting used for settlement between the contractor and the customer construction works. The unified form of the form was approved by the Decree of the State Statistics Committee of the Russian Federation No. 100 of November 11, 1999. Form code according to OKUD 0322001.

Contents of the document: mandatory components

The layout of the document is arbitrary. But the content of the act must necessarily have several components. What needs to be reflected?

• name of the document: certificate of completion, certificate of acceptance of work and other options;
• date and number of the contract according to which the works (services) were performed;
• the date of the act and registration number document;
• details of the customer and contractor;
• list of performed services (works);
• the cost of the executed order;
• signatures of persons responsible for this document, seals of both parties.

To be sure that you meet these requirements, simply download the certificate of completion form for free on our website. Pay attention to a very significant detail: it must be dated on the day when the contract is still in effect. You can not put under it the date of completion of work, fixed in the contract, or a later date. Otherwise, the document may be invalidated, since the obligations to perform work or services will be violated precisely in terms of the timing.

Features of signing the certificate of completion

When the contractor notifies the customer that he is ready to hand over the object to him, the customer is obliged to immediately begin the acceptance procedure. Unless a different delivery-acceptance algorithm is provided for in the contract. The contractor is especially interested in this, since there is a risk of damage to the finished object through no fault of his own.

After downloading a sample certificate of completion for free and filling it out, the contractor transfers the document to the customer, it must be signed by both parties. Moreover, the paper is signed in two copies. Then one copy goes back to the contractor (contractor), the second remains with the customer.

If some issues are not agreed upon, contradictions arose, and one of the parties did not sign the act, an appropriate entry should be made in it. Then further actions partners are likely to take to court. Or they will be able to agree on the signing peacefully, agreeing on the elimination of contradictions. In the event of judicial intervention, the party that refused to sign the act is obliged to justify its actions. The court decides on the legality or illegality of the refusal. In the first case, the act will be declared invalid.

In order to avoid misunderstandings, the parties "ashore" can agree on the participation in the acceptance procedure of representatives of local authorities or employees of state bodies. Sometimes such a moment is stipulated by law. In other cases, such a clause must be included in the contract.

If the parties "come to a common denominator", they fulfill their obligations under the contract. The customer makes payment, the contractor guarantees the quality of work, etc. If the agreements are violated, one of the parties has not fulfilled some part of the obligations and the other has not signed the act, further proceedings are transferred to the court.

An act of work performed is a document concluded bilaterally to confirm the performance of certain services in accordance with a previously drawn up contract.

Its signing means the client's consent that the work has been completed fully and efficiently, with full satisfaction of the customer's requirements.

The act of work performed implies the presence of not only the specific activity of the performer, but also material result labor.

This result can be a tailored dress, vegetable plantings, etc.

In contrast, the act of services rendered does not imply such a result.

Rules for filling out the form of the certificate of completion

Modern legislation does not oblige citizens to use strictly defined forms of service provision acts, but requires compliance with a number of rules:

1. The act must reflect the cost of the work performed, including VAT, their terms and volumes.
2. The certificate of completion must contain the signatures of both parties, the seal, if any, serial number and date of signing.
3. There must be a number of the contract on the basis of which the services were performed, the number of the account by which the payment to the contractor should be transferred.
4. The act must be drawn up in 2 copies, one of which remains with the contractor, and the other with the employer.
5. The act must indicate the name of the work performed.

Sample forms of acts of transfer of work performed can be downloaded free of charge from the Internet.

Special forms for some types of work provided include repair, construction and installation services

This type of filling is called KS-2. The abbreviation KS stands for capital construction.

The form was adopted by the State Statistics Committee of Russia on November 11, 2011, however, according to the decree of January 1, 2013, it is not mandatory, but recommended for use.

The act of the form KS-2 indicates the following data:

• Full name, legal addresses, phone numbers of the customer and contractor.
• The address of the object and its name.
• Complete information on the estimate, including an indication for which reporting period it was drawn up.
• Names of all works performed, the total cost and price for each of them.

Rules for the acceptance and delivery of services, on the basis of which an act of acceptance and delivery of work performed is drawn up.

To avoid complex disputes, both the contractor and the customer must follow certain rules:

1. Upon completion of the work, the contractor must submit to the employer or the person replacing him an act in two copies.
2. Three days are allocated for the acceptance of services or works, checking the quality and completeness of their provision to the customer.
3. If there are reasons for refusing to accept the work, the client must declare them within three days and justify his decision.
4. The customer has the right to express his objections regarding the quality even before signing the act of services rendered, including in court.

Legal force of the act of work performed

According to articles 720 and 753 of the Civil Code of the Russian Federation, a document that directly indicates the transfer of the result of these works to the full ownership of the employer is considered an act of work performed. Only such a document has legal force.

In fact, this means that the risks and responsibility for the safety of the object until the signing of the act of completed work in the civil sense is borne solely by the contractor, while after signing it, they fall on the employer.

A unilaterally signed act is also valid, unless proven otherwise by a court.

Acceptance of work performed is the responsibility of the client, which follows from clause 1 of Art. 720 of the Civil Code of the Russian Federation

Evasion of the employer from this procedure means that he bears all the consequences of this action unilaterally.

A court decision in favor of the customer in recognizing the unilaterally signed act as invalid is possible if his written refusal to accept the work containing the reasons and arguments confirming this position is available and provided.

Contractor in this case must provide a written notice to the client about the completion of work, written evidence of sending the act of transfer of work performed to the employer.

Accounting and taxation of the act of work performed

According to accounting terminology, the act of work performed is a primary reporting document and all the requirements related to them are imposed on it:

1. The act must be drawn up during the operation or immediately after it.
2. The fact of the transaction must be reflected in the accounts of the organization in the reporting period when the document was drawn up and signed.
3. The act can serve as the basis for entering Money received or accepted, to the item of income or expenses, respectively, only if there is a document confirming the payment for the service (Article 159 of the Civil Code of the Russian Federation) or a work contract between the parties (Article 161 of the Civil Code of the Russian Federation).
4. If the client uses the accrual profit recognition method, the organization's income and expenses are taken into account on the day the certificate of completion is signed (including unilaterally), and not on the day the funds are received.
5. In the case of the cash method, the posting date would be the issuance or receipt of the check.

Registration and all types of accounting this document possible in any accounting software, including 1C.

In some types of computer software, the certificate of completion is under the name "certificate of the provision of services."

Sample act of work performed services rendered

Contract agreements - sample 2018, certificate of completion - sampletheir completion may be required both by the contractor and their customer. You will learn about where to get a sample of such documents from our article.

Is there a special form for the act of acceptance of work performed, and where can I download it?

The act of acceptance of work performed is the final document by which the parties to the contract agreement (you can download a sample-2018 for free in this article) approve the performance of work upon completion.

In addition to final acts, intermediate acts can be drawn up. Read about them in the article. .

There is no special form for the act of acceptance and transfer of the result of work (with the exception of activities in which it is imperative to draw up an act in the form of KS-2, which we will discuss below). When concluding a work contract, the partners (customer and contractor) develop and agree on the form or sample of the act of work performed themselves. Moreover, it is important for an accountant that it contains the details that are established by law for the primary document. That is, the details from Art. 9 of the law of December 6, 2011 No. 402-FZ. After all, on the basis of the act of work performed, the contractor company will reflect the revenue in accounting, and the customer will post expenses. In particular, the act of acceptance of work performed must contain:

• Name;
• date of compilation;
• name of the person who prepared the document (contractor);
• characteristics of work, including their types, unit of measure (if any) and cost indicators;
• positions and signatures of the persons carrying out the delivery and acceptance.

For more information about correcting primary documents, see the article.

You can view and download a sample of the act of acceptance of work performed on our website.

When the KS-2 form is applied

The unified form KS-2 is used in capital construction. The current legislation does not provide for mandatory application unified forms, including such documents as the act of acceptance and transfer of the result of work in the form of KS-2. However, in practice, the performance of construction and installation works for industrial, residential, civil and other purposes is drawn up by an act in the form of KS-2, which, if necessary, is finalized to meet the needs of the organization. The basis for its compilation is the log book of work performed (form No. KS-6a). And the act itself is used to generate a certificate of the cost of work performed and costs (form No. KS-3).

A sample act of acceptance of work performed in the form of KS-2 and explanations for its preparation can be found in the article .

Where to find a 2018 contract template

contract with individual 2018 sample (or civil contract) is quite often used by businessmen if it is necessary to hire an employee to perform a certain amount of work, but there is no need to conclude an employment contract with him.

Particular attention should be paid when drawing up a contract with foreign citizen sample of 2018 - it is important to take into account all the nuances here. To facilitate the task, we present you with a form of such a document.

Look for the nuances of a contract with an individual in the article.