What documents confirm payment for services?

What document is used to document the shipment of products from the warehouse?

An organization can use for these purposes the unified form No. M-15 “Invoice for issue of materials to third parties” or an invoice based on an independently developed form (clause 208 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated No. 119n).

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General information

In the absence of this type of document, it is more difficult to prove the fact of payment. Despite the fact that electronic payment is now universally possible, in half of controversial cases, when considering claims, paper certificates are required.

In accordance with Art. 861 of the Civil Code of the Russian Federation, in our country there are two types of payment: using cash and non-cash payments. All payments between legal entities are made using a non-cash scheme. As for individuals, in this case, the state does not put forward such requirements.

In order to confirm payment (in accordance with Article 220 of the Tax Code of the Russian Federation), you can use:
- sales receipt or cash register,
- receipt and debit order,
- extract,
- act of transfer of funds,
- other certificates of the established form, certified by a seal.

Rules for drawing up a contract for the provision of services

According to the Civil Code, a contract for the provision of services can apply to a variety of services - educational, telecommunications, tourism, legal, medical, information, etc. By its nature, the contract can be paid (the client undertakes to pay for the services provided) or gratuitous (the services are provided free of charge). One of the main requirements for the text of the document is that it must include all essential conditions, namely:

subject of the contract - the name and description of the service provided within its framework. The description should be as complete and detailed as possible, containing a detailed list of work so that the client can get an expanded idea of what he gets by concluding a deal. It is important to avoid vague language as well as factual inaccuracies;
The time frame of the agreement is the date from which the document comes into force and until which it is valid. Without specifying the terms, the contract will be considered unconcluded - it is impossible to determine whether the services were provided;
parties to the contract - the requirements for drawing up a contract for the provision of services include a mandatory and detailed indication of those who enter into it, both the contractor and the customer. The text of the document contains the name of the company or full name if we are talking about an individual, contact information, registration information;
amount and procedure of payment - for paid contracts this is a mandatory part of the document. The full cost of the services provided, the payment mechanism (full amount at once, monthly, in the form of a subscription, on credit, etc.) are stated. The currency of payment must be indicated; a barter form of mutual settlements can also be used.

In addition, by agreement between the parties, other provisions can be specified as essential conditions. Information about this is indicated in the text of the document.

The procedure for drawing up a contract for the provision of services is usually as follows:

parties to the transaction, information about them;
description of the services provided (subject of the contract);
terms of service provision;
price, payment mechanism;
mechanism and criteria for assessing the quality of services provided;
the rights and obligations of the parties, as well as their liability for violation of the terms of the contract, failure to meet deadlines, refusal to pay and other similar actions;
algorithm for resolving disputes if they arise;
date, place of signing the document.

Sometimes an additional agreement is also drawn up as a supplement to the main contract, which may indicate specific terms of cooperation if for some reason it is inappropriate to indicate them in the body of the contract. Also, an additional agreement can extend the validity of the main contract if it suits both parties and there is no need to renew it. The agreement is drawn up in writing; its state registration is not required. Additional documents (for example, a license to perform certain works) may be attached to the contract if required.

Documents confirming the service provided

Question

Hello. Please tell me whether sales receipts are evidence of expenses incurred by an individual entrepreneur to confirm the execution of a contract for the provision of paid services. Without submitting cash receipts, contracts, internal accounting documents. Thank you in advance.

Answer

Expenses are recognized for income tax purposes and under the simplified tax system only if they are supported by documents.

The Tax Code of the Russian Federation has only one requirement for such documents: they must be drawn up in accordance with the legislation of the Russian Federation or according to the rules applied in the foreign state in whose territory the expenses were incurred (clause 1 of Article 252, clause 2 of Article 346.16 of the Tax Code of the Russian Federation , Letters of the Ministry of Finance dated 02/06/2017 N 03-07-11/6180, dated 12/09/2016 N 03-03-07/73475, dated 02/17/2016 N 03-03-06/1/8745).

There is no list of documents confirming expenses in the Tax Code of the Russian Federation. Typically, expenses are confirmed by primary documents (Article 313 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance dated June 22, 2016 N 03-07-11/36393, dated December 5, 2014 N 03-03-06/1/62458).

However, it is worth noting that according to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, in order to confirm expenses, documents must be drawn up in accordance with the requirements of Russian legislation or business customs applied in the territory of a foreign state (for expenses incurred abroad). Thus, it is advisable to be guided by regulatory requirements rather than confirm expenses with arbitrary documents.

As a rule, several documents are drawn up for one expense transaction, at least two: one, let’s call it basic, provides the basis for the expense, and the second, payment (settlement), documents the expense itself. Basic documents also include primary documents that document the facts of economic life.

The basic document can be a contract or an internal document of the organization. It depends on the type of expense.

The payment itself is made with the execution of documents confirming the payment: a payment order or an expense cash order (clauses 1.12, 5.1 of the Regulations on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 N 383-P, clause 4.1 of the Bank of Russia Directive dated 11.03 .2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”).

If you have only one document, then most likely the tax authorities will recognize such expenses as undocumented.

Here, for example, are the documents required by regulatory authorities to confirm real estate rental services:

Lease contract;
act of acceptance and transfer of leased property;
documents confirming payment of rental payments;
act of provision of services under a lease agreement.

Such requirements are contained in Letters of the Ministry of Finance of Russia dated March 24, 2014 N 03-03-06/1/12764, dated October 13, 2011 N 03-03-06/4/118

Considering the above, in your situation the expenses of an individual entrepreneur are not confirmed.

Question

In order to clarify the question, I will explain the situation. The individual entrepreneur refuses to return the deposit to the customer under a contract for paid services, pointing out the actual expenses incurred - in support of which he provides sales receipts. Can sales receipts prove expenses incurred without cash receipts?

Answer

Under an agreement for the provision of paid services, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services within the time frame and in the manner specified in the concluded agreement for the provision of paid services (clause 1 of Article 779, Clause 1 of Article 781 of the Civil Code of the Russian Federation).

The general provisions on contracts (Articles 702 - 729 of the Civil Code of the Russian Federation) and provisions on household contracts (Articles 730 - 739 of the Civil Code of the Russian Federation) (Article 783 of the Civil Code of the Russian Federation) apply to the contract for the provision of paid services.

According to Art. Art. 709 and 783 of the Civil Code, the price of a contract or paid services, in addition to remuneration, may include compensation for the contractor’s costs actually incurred and associated with the execution of the contract. Here, of course, different options are possible.

Firstly, the price in the contract can be established as a single amount, including both remuneration and all costs incurred by the contractor, and the customer simply pays this price in advance or upon completion of the work (rendering of services). Secondly, the price can be divided into remuneration and the amount of expenses reimbursed to him. In this case, the latter are compensated by the customer on the basis of documents submitted by the contractor on expenses incurred during the performance of work and provision of services.

Such a document can be not only the act of provision of services signed by the parties (acceptance certificate), but also any other documents (for example, a report from the contractor, details of the invoice for services rendered). These include, in particular, documents that indirectly confirm the expenses incurred by the customer under the contract for paid services and the validity of these expenses, for example, presentation materials or sales receipts.

A sales receipt (receipt, etc.), used for retail sales of goods by a UTII payer , without a receipt can serve as a document confirming expenses (Letters of the Ministry of Finance dated December 30, 2015 N 03-11-06/2/77747 , dated May 6, 2015 N 03-11-06/2/26028 , Federal Tax Service dated September 14, 2010 N ShS-37-3/11157 ).

According to the Ministry of Finance of Russia, documents issued instead of a cash receipt can serve as confirmation of expenses incurred, provided that these documents contain the information provided for in clause 2.1 of Art. 2 of Law No. 54-FZ (Letter dated November 11, 2009 No. 03-01-15/10-499).

In other words, a sales receipt verifies expenses for tax accounting purposes in the same way as a standard cash receipt. The specified document is issued at the time of payment for goods (work, services) and must contain the following mandatory information:

— name, serial number and date of issue of the document;

— name of the organization (full name of the entrepreneur), TIN;

— name and quantity of paid goods (work, services);

— payment amount;

- position, surname and initials of the seller, his personal signature.

Applications

1 Question ___The employee attached only the product to the advance report (184 kB)
1 Question ___The organization entered into an agreement to hold a stamp (175 kB)
Tax Guide_ Practical Guide to P Tax (786 kB)
Typical situation What documents confirm expenses_ (291 kB)
Typical situation Is it possible to take into account expenses on an advance report (221 kB)

Details

Client Responsibilities

Financial institutions that issue loans oblige clients to deposit funds strictly within the established time frame. Delays in payments lead to the accrual of penalties. Rarely, for example, if there is a system failure, payment may be delayed (or fail). In this case, the payer must prove that the payment was made in order to avoid repeated payment.

Proof of payment in credit institutions is considered a payment receipt, order or account statement. When depositing money into the client’s personal account, the operator issues a cash receipt order, which indicates information about the payer (full name), the name of the financial institution, as well as the date of the transaction and the amount deposited. At the bottom of the order, confirming signatures of the participants in the transaction (client, cashier and manager) are placed; most often, the form is certified by the seal of the organization.

What is an Extract

A statement is a document that represents a list of transactions on the payer’s account.
The statement may indicate one or several banking transactions recorded for a certain period of time (for example, for a specific month), information about the owner (full name), name of the organization and account number, date of issue of the statement and information about the authorized person. It is also possible to print out an electronic document when making a payment through UCO (remote service channels) - this could be a terminal, online banking, or a mobile version of the site. A check is issued when paying a debt to the account of a legal entity. It indicates the details of the recipient, the name of the organization, information about the payer, the amount, date of payment and its purpose. The check printed after the transaction is completed is a reporting document confirming payment. If the client does not have a check, he can contact the bank with a request to restore it. If the transaction is carried out by the client himself, for example, through a terminal or in an online bank, an employee of a financial institution can reprint an account statement or make a copy of a check.

In case of loss of documents

... made on paper, their recovery period can be up to 30 days. To speed up the search for a transaction, the payer must indicate the exact date and time when the payment took place, as well as the recipient’s details. If such information is not available, the bank may refuse to issue a duplicate document. If the payment took place more than 6 months ago, you will need to request information through the archive. This service is performed no earlier than three days. A fee may be paid for the restoration of certificates.

Tax payments are the responsibility of every Russian citizen. Payments for property, transport, and land are provided annually. If there is no confirmation of payment, then in addition to the accrual of penalties, this may result in a ban on leaving the country.

For the Federal Tax Service, documents confirming payment are:
- check,
- receipt order,
— an extract from the client’s account, certified by the signature of an authorized person and seal,
- another document that proves the payment transaction has been completed (for example, a bank form indicating that the debt has been repaid).

When paying debts, the payer has the right and obligation to request a document confirming payment. The bank can refuse to issue a check only if the client requests several checks at once. In accordance with the Tax Code of the Russian Federation, financial organizations can issue original certificates. Duplicates are issued as an exception after a written statement from the client about the loss of the check is issued.

Managers of an organization may refuse to issue a certificate for third parties in the absence of a notarized power of attorney authorizing the issuance of documents in the name of the payer.

In case the payment was made from a bank plastic card account

...using the SMS notification service, the payer receives a confirmation code on his phone, after which he enters the amount and the money is sent to the specified account. Confirmation of payment, in this case, is an SMS about the sending and completion of the transaction or a statement about the status of the bank card account.

In case of filing a claim or complaint with Rospotrebnadzor

…the customer must provide proof of the transaction. The court needs documentary evidence of the transaction with all the necessary information about the payer, the amount of payment and its date. To do this, you will need to provide the original check or order. In addition, from a financial institution you can obtain a certificate confirming the banking transaction and certified by the signature of an authorized person and the seal of the bank. If the payment was made online, it is better to print out the receipt in a timely manner and have it certified at the branch where the account is maintained.

Orders are stored in the archives of financial organizations for 5 years. Housing and communal services may require proof of payments from clients within 3 years from the date of payment. In accordance with the law, the storage period for evidentiary documents confirming payment is 5 years. The advantage of paying online is the ability to print receipts for 10 years or more.

How to draw up a contract for the provision of services?