How to draw up an act of acceptance and delivery of work performed: 9 requirements

Rules for drawing up an act of acceptance and delivery of work performed.

Only the presence of a contract guarantees that any work will be completed without problems. These contracts contain terms and conditions that suit both parties to the transaction. Special acts are required so that the results of work, taxable costs are accepted without problems. If the act is signed, it means that the contract has been completed in full and meets all the requirements.

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This the document is required in order for the customer to confirm that all work has been completed. Many articles of the Civil Code mention details regarding this issue.

Article 753. Regulates the general process of a building contract. It specifically tells about the rules for the design of the results of the work performed. And about how it should be received by customers. The document refers to the obligation of both parties to sign. The document is invalidated if one of the parties refuses to sign. Exceptions - a situation where the reasons for refusal were serious.
Article 720. It contains a requirement for the mandatory availability of a document confirming the fact of acceptance of work.

On the basis of the acceptance certificate, some operations are carried out in tax and accounting.

Posting costs in the future. In other words, they are given economic justification.
Without this, it is impossible to take into account the result obtained after the completion of the work.
Accounting for expenditure items on the basis of a contract agreement and its conditions.

But this document is also needed in order to correct existing defects.

Acceptance and transfer of goods must be carried out in a certain way. Look for a sample act.

The customer is required by law to accept the work done by the second party.

But the act can be signed either with an inspection of the object, or without performing such an action. After the inspection, each customer has a legal right to:

The requirement to eliminate all defects at the expense of the contractor.
Claiming compensation for work that was done poorly.
Rejection of the project.

At the same time, customers are vested with rights only in situations where it is possible to correct deficiencies. Be sure to list the defects in the act after the work is accepted. AND it is important to indicate in the document itself that the performers are obliged to eliminate the identified shortcomings.

If the acceptance of work is carried out only formally, there is a high probability that the customer will lose the right to make demands on the results.

There is a concept in accounting. Read about what it is in the article at the link.

On the form and procedure for filling out the act

The responsibility for drawing up the act rests with the performers. You can use several solutions for this:

Application of forms of documents, previously to the use of mandatory. Many businesses operate this way, and there is nothing illegal about it.
Document in the form developed by the leaders independently.

When choosing the second option, one should rely on №402-FZ. Such primary documentation must indicate:

The name of the performer. It is installed when an individual or individual entrepreneur is registered. Both full and abbreviated names of organizations are accepted. The main requirement is the mandatory existence of a legal form. If we are talking about a sole trader, full name must be written.
Document's name.
The date the document was issued. Any primary document is recommended to be drawn up either at the time of the transaction, or after its completion, if there is no possibility for preliminary registration.
Description of the operation along with its content.
The operation must be evaluated. What is expressed in monetary or natural forms.
Information about the units that are used in the evaluation. When work is performed, the presence of such units is not always provided. Using only value is not a violation.
If necessary, you need affix the signatures of those who have the right to represent the interests of the parties.Each signature requires decryption.

The law does not prohibit citing other documents as an addition, if necessary. For example, you can list the responsibilities of the performers to correct deficiencies if discovered. Or information about the shortcomings themselves, if they were identified.

The main thing is that the developed document be approved in the accounting policy of the organization. This applies, first of all, to performers. That's why many organizations try to use those forms that are already approved by law. This avoids many unpleasant situations.

Form T-73. It is drawn up if they conclude an employment contract with limited conditions, time of execution.
Act KS-2. An excellent option for those who need to accept construction, repair, installation and other similar types of work. Based on the KS-2 form, an additional cost certificate is drawn up, but the form will already be called KS-3.

Where can I download the form and sample document?

In order to correctly draw up an act of acceptance and delivery of work performed, it is better to look at the completed form. A sample form can be downloaded.

The procedure for issuing an act of acceptance and delivery of work performed

The form of this act is different. But there are design requirements that must be met.

The executors of the work are usually responsible for the preparation of the document.
The act is signed either when all work is completed, or when the results are delivered at each specific stage. But this procedure must be provided for in the text of the contract.
The act is signed only after the customer has accepted the work. It takes the status completed after the signature by the customer. It is believed that the conditions and payment correspond to what was originally written in the contract.
If customers refuse to put down signatures, the performers have the right to make appropriate marks in the document. Or if it is done only unilaterally. Only in court then it will be possible to prove that the act has no force.
It is important that the work actually done and what is described in the document correspond to each other.
Entrepreneurs can sign the document without a power of attorney. Or it is done by individuals acting on behalf of the organization. Some people are given a power of attorney for exactly one action - to accept the work, and sign the act of implementation.
If the customer does not want to sign the act, he draws up a document in any case. Even if his intentions and reasons are recognized as serious.
The minimum number of acts drawn up is 2.
The delivery of work of any kind requires the execution of acts. When issuing contracts.

About some additional nuances of design

When performing repair work, capital construction and other similar operations, the following set of factors requires accounting.

Editing KS-3 is a mandatory addition to the documents of a unified form.
When preparing acts, they rely on the information that is set out in the contents of the journal on implementation.
Necessarily the presence of a digital designation of the contract. The same applies to the name of the object under construction and the address of the building.
The contractor and the customer are not the only parties that must be present in the act. We need information on the investor, in the role of which third parties act. The act also displays data in the event that the investor is the customer himself. A dash in this line is not allowed.
The approved cost of work in the contract and the estimated price should not contradict each other.
Each of the types of work performed is indicated separately, with its own position.
To accept work, use the form KS2, and for payments for work - KS3.

What is a power of attorney with the right of substitution? What is its difference from the usual? Detailed information is available.

About the nuances of recognizing income and expenses

Correctness in accounting and tax services is ensured only by the thoroughness of entering data into the act. The basis for writing off funds as expenses can only be a document filled out in accordance with all the rules.

Otherwise, the amount of income tax will not decrease. All expenses must have an economic justification, be related to the main activities of the company.

The obligation to pay for the work, depending on the contract, occurs at the time of either signing the act or handing over the work. This also determines the date on which the expenses are taken into account.

If the date is incorrectly determined, then there is a high probability of errors in determining taxes. In one period the amount will be more, and in the other it will be less.

The funds received by the Contractor as income are credited on the date specified in the act. It doesn't matter when, after what period the money actually arrived. Re-calculation of tax or penalties threaten those who have found shortcomings.

The base for income tax increases, because the costs in this case do not have any confirmation.

Conclusion

Before signing the act, the customer inspects the object, with the participation of the contractor. Estimates include not only the construction work itself. But there are other types of costs.

For example, associated with allowances for the performance of any operations, or with an increase in the cost of materials. Information on the increase in their price is not included in the act only if they are purchased at the expense of the customer.

The duration of the power of attorney may be different, in some cases it is easier to cancel it. About that, read the link.

If after the completion of the object there are excess materials, they are returned to the customer.

The cost in KS2 must be prescribed without VAT. But in KS3 there are several columns, some of them take into account VAT.

But these forms do not apply to repairs and reconstruction. In this case, you must sign the OS3 form. Why is there a special commission? Not temporary, but permanent.

The act is approved by the director of the enterprise after each of the members of the commission puts his signature. Repair costs are included in the initial cost of the object.

Every year, the company checks whether another form of the act has been adopted, whether the accounting rules have changed. Recalculation is required from time to time due to new rules.

You will learn how easy it is to create an act of acceptance and delivery of work performed from this video: