The meaning of the act of acceptance and transfer of services
The main purpose of the act of provision of services is to confirm the full fulfillment of obligations under the contract and the absence of disagreements between the contractor and the customer.
The document is signed by both parties and serves as confirmation that the customer has no claims regarding the quality of the services provided. The act is no less important for accounting purposes, since it is the basis for recording relevant transactions and making final settlements between the parties. The certificate of provision of services can be used not only in business relations, since in the event of claims regarding the quality of the provision of services, all their shortcomings are recorded in the certificate. Subsequently, if the dispute comes to trial, such an act can serve as evidence in court. In this case, the act signed without comments will be evidence of fulfillment of obligations in full (for example, in disputes over late payment).
The content and procedure for concluding a service agreement are regulated by regulations and judicial practice (our other article will help you become familiar with the rules for drafting). With the act to the contract, the situation is somewhat more complicated, since its preparation is not directly provided for by the Civil Code of the Russian Federation. However, if there is no act, the courts may recognize the fact of provision of services as unproven. An example of such a decision is the resolution of the Federal Antimonopoly Service of the Moscow District dated March 2, 2010 No. KG-A41/14892-09 in case No. A41-9361/09.
Fill out the acceptance certificate for services provided online
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Next, we answered frequently asked questions about drawing up an act of services rendered and examined special cases.
Is the form of the acceptance certificate for services provided approved by law or can we draw it up in any form?
You can develop your own form, but it’s better to download our sample act of services rendered under a service agreement. It contains all the required details - you can’t go wrong.
How many copies of the certificate of services rendered should be drawn up?
The document is drawn up in two copies - one for each of the parties. Both copies must be signed by company managers, and stamps must also be affixed, if any. You can prepare the document in any convenient format, for example, in Word.
Certificate of services rendered: download sample and form in word
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Register in the online document printing service MoySklad, where you can: completely free of charge:
- Download the form you are interested in in Excel or Word format
- Fill out and print the document online (this is very convenient)
Why do we need a unilateral act of services rendered?
A unilateral act of services rendered is practically no different from a standard, bilateral act. There is simply no signature of the receiving party on it. The document is drawn up when the customer refuses to accept services and pay for them. The act has legal force; the court can invalidate it only if the customer has justified reasons not to accept the services.
What should I do if the price of services changes during the work?
It is necessary to draw up an adjustment report for the services provided. It is drawn up when various changes occur in the contract. After signing the act, it is the information from it that will be considered relevant.
The document does not have a unified form. Download our adjustment act for the provision of services: form and sample for 2022. They have all the necessary details.
Rules for drawing up an act for a service agreement
The practice of contractual relations has developed certain requirements for the content of this document, the fulfillment of which allows it to serve as confirmation of the fulfillment of obligations. The act as a primary accounting document must contain the details established by Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ:
- details of the service agreement (number, date of preparation);
- place and date of drawing up the act;
- information about the parties (name, representatives, grounds of representation);
- an indication that the services were provided by the contractor and received by the customer;
- list of services (including basic and auxiliary services);
- the volume of services provided (can be calculated in hours, days, number of documents drawn up, and so on);
- the cost of each service excluding VAT;
- VAT amount for each service;
- the cost of each service including VAT;
- the total cost of all services including and excluding VAT;
- signatures of the parties and seals (if a legal entity or individual entrepreneur works with a seal).
A sample act for a service contract, during the development of which all the necessary requirements were taken into account, will help you understand what a well-drafted document looks like.
If any information was missing in the initial act signed by the contractor and the customer, the parties can draw up a new document. If an act drawn up with errors has already been taken into account, an additional one can be concluded containing the missing information.
Certificate of provision of services and certificate of work performed
Often, after fulfilling their obligations, counterparties sign a certificate of completion of work under a service agreement. At the same time, civil legislation provides for two independent types of obligations: performance of work (contract) and provision of services, which are regulated by various chapters (37 and 39, respectively). However, from the point of view of the Civil Code of the Russian Federation, such a situation is acceptable, since clause 2 of Art. 779 of this code establishes that some services can be provided under other contracts, including contracts, for which the rules of Chapter. 39 Civil Code does not apply.
Also, the provision of services and the performance of work are identified by a number of regulations:
- Law of the Russian Federation “On the Protection of Consumer Rights” dated 02/07/1992 No. 2300-1;
- Decree of the Government of the Russian Federation “On approval of the Rules for consumer services to the population in the Russian Federation” dated August 15, 1997 No. 1025;
- legal acts of various departments.
However, identification is carried out, as a rule, in order to simplify the legal regulation of both institutions by provisions related to them, therefore, drawing up an act on the provision of services within the framework of the type of contract under consideration is more correct. In case of disputes, this will allow the court to establish that the act relates specifically to the disputed contract for the provision of services, and not to other obligations. A clear example of the rejection of an act as evidence on a similar basis can be found in the resolution of the FAS of the East Siberian District dated April 25, 2011 in case No. A58-4388/10.
Certificate of work performed with an individual: sample
A sample act is here.
ACT
acceptance and transfer of completed work
Moscow | January 15, 2022 |
Limited Liability Company "Electronics", hereinafter referred to as the "Customer", represented by General Director Leonid Denisovich Tsvirko, acting on the basis of ____________________ dated "__" ________ 20__ and in accordance with the Charter, on the one hand, and citizen of the Russian Federation Rostislav Alekseevich Kudryavsky (Full name), hereinafter referred to as the “Contractor”, on the other hand, collectively hereinafter referred to as the “Parties”, have drawn up this act (hereinafter referred to as the Act) on the following:
1. In accordance with contract No. 251 dated December 25, 2016, the Contractor, on the instructions of the Customer, performed the following types of work: (for example: manufacturing or processing (processing) of a certain item, dismantling equipment, etc.) (hereinafter referred to as the work ).
2. Information about the work performed:
N | Name of type of work | Unit | Quantity, volume | Cost, rub.) | Price, rub.) |
1 | Major renovation of the premises | 1 | 60 sq. m. | 10 000 | 10 000 |
Total cost of repair work | 10 000 |
3. Specified works (select the one you need)
— completed completely and on time. The Customer has no claims regarding the volume, quality of the work results and the timing of their completion;
- made with shortcomings. A report on the identified deficiencies was drawn up.
4. The total cost of the work performed is 10,000 (ten thousand) rubles.
5. The act is drawn up in two copies, one for each of the Parties.
On behalf of the Customer | Contractor | ||
General Director of the limited liability company "Electronics" | Rostislav Alekseevich Kudryavsky | ||
Moscow, st. Zabelina, 251, apt. 110 | |||
Russian Federation passport series 46 02 number 126902, issued by the Federal Migration Service of Russia for the Moscow region. in the Zaraisky municipal district on August 19, 2002. | |||
______________ | / Tsvirko L.D. / | ______________ | /Kudryavsky R.A./ |
Certificate of acceptance and transfer of completed work.
How to draw up a work completion certificate and] read here.[/anchor]
How to draw up a report of completed work for renting premises, read the link:
Certificate of acceptance and transfer of completed work or services
Drawing up a transfer and acceptance certificate under a service agreement is a special case of the substitution of concepts between the provision of services and the performance of work. The acceptance certificate includes a number of additional information that reflect the specifics of the contract. The main differences of the document are:
- Information on the preparation of additional documentation necessary to perform the work (design, estimate documents).
- A detailed description of the result of the work, which is the qualitative difference between a contract and the provision of services.
- Indication of non-compliance with specific terms of the contract (for example, technical specifications or project plan).
Thus, in fact, the act of acceptance accompanies the transfer of a specific result of work. This is precisely where its fundamental difference lies from the act of provision of services, which does not imply the transfer of any material results and is drawn up after the provision of the services provided for in the contract.
Certificate of work performed with an individual: form
The act form is here.
ACT
acceptance and transfer of completed work
G. _____________ | "__" ________ 20__ |
Company ___________ “___________”, hereinafter referred to as the “Customer”, represented by the General Director ______________________, acting on the basis of ____________________ dated “__” ________ 20__ and in accordance with the Charter, on the one hand, and citizen of the Russian Federation ______________________ (full name .), hereinafter referred to as the “Contractor”, on the other hand, collectively hereinafter referred to as the “Parties”, have drawn up this act (hereinafter referred to as the Act) as follows:
1. In accordance with the contract No. ____ dated “__” ________ 20__, the Contractor, on the instructions of the Customer, performed the following types of work: (for example: manufacturing or processing (processing) of a certain item, dismantling equipment, etc.) (hereinafter referred to as the work ).
2. Information about the work performed:
N | Name of type of work | Unit | Quantity, volume | Cost, rub.) | Price, rub.) |
Total cost of repair work |
3. Specified works (select the one you need)
— completed completely and on time. The Customer has no claims regarding the volume, quality of the work results and the timing of their completion;
- made with shortcomings. A report on the identified deficiencies was drawn up.
4. The total cost of the work performed is ________ (_____________) rub.
5. The act is drawn up in two copies, one for each of the Parties.
On behalf of the Customer | Contractor | ||
General Director of the company __________ "__________" | FULL NAME. _________________________________ | ||
Address _________________________ | |||
Passport of the Russian Federation series _________ number ____________, issued __________________________ "__" ________ ____ | |||
______________ | /____________/ | ______________ | /_____________/ |
(signature) | (FULL NAME.) | (signature) | (FULL NAME.) |