What details should be in the act. What details should be reflected in the act of completed work of the IP? The data specified in the act must match the information in the contract

02.07.2020

REFERENCE. Works (services) of an industrial nature include the performance of individual operations for the production (manufacturing) of products, the performance of work, the provision of services, the processing of raw materials (materials), control over compliance with established technological processes, Maintenance fixed assets and other similar works. Works (services) of a production nature also include transport services of third-party organizations (including individual entrepreneurs) and (or) structural divisions the taxpayer himself for the transportation of goods within the organization, in particular the movement of raw materials (materials), tools, parts, blanks, other types of goods from the base (central) warehouse to workshops (departments) and delivery finished products in accordance with the terms of agreements (contracts).

If you do not draw up an act, there will be uncertainty as to which date to recognize income and expenses. This means that the tax authorities will have a reason to put forward their own (of course, not in favor of the company) version and, on its basis, charge additional penalties and, possibly, fines for late recording of business transactions.

On execution of the act of performed works (services) for accounting purposes

Thus, the fulfillment of obligations arising in the course of the execution of a state contract (agreement), including in terms of regulating the procedure for processing documents, is carried out in accordance with applicable law. Russian Federation and the terms of the state contract (agreement).

According to the Federal Law of December 6, 2011 N 402-FZ "On Accounting" (Article 9) (hereinafter - Law N 402-FZ), which entered into force on January 1, 2013, each fact of economic life is subject to registration by the primary accounting document indicating the required details of the primary accounting document.

Form of the act of work performed (services rendered) 2020

If the act is not re-signed by one of the parties and in the absence of comments, the document displays the fact of refusal and the act is signed by one party to the agreement with a subsequent decision through the courts. Payment for the services provided is carried out on the basis of a court decision.

Title of the document:
service act.
act of delivery and acceptance of services.
other options.
Date and number of the agreement on the basis of which the services were performed.
The date of signing the act and the number of the registered document.
Details of the Customer and the Contractor.
List of provided services.
Project cost
Signatures and seals of the parties involved in the project.

Registration of the act of work performed

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.

It is compiled by the contractor in addition to the contract. The purpose of registration is confirmation of the performance of services or work outlined in the contract. The act can also be drawn up at the end of some important stage of the planned 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.

Certificate of completion

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The act of work performed is a primary document, according to which all types of work performed, their total cost, as well as the start and end dates are displayed. The act is filled in in duplicate and signed by the customer and the contractor (between two counterparties), one act remains with each of the parties.

Checking the act of services rendered

The company commissioned market research from a marketing company. The counterparty provided an act of services rendered, in which, in addition to the details, there was only one line: "services were provided on time and in full." Let's figure out how detailed the maintenance in the act should be so that the inspection does not have any complaints about its execution, and the company has problems with recognizing expenses.

2 Unit of measure. In acts, this requisite is usually not indicated, because for most types of services it is problematic to determine it. Tax authorities sometimes require that the actual costs of working time (in hours) be indicated. The judges emphasize that the results of certain services do not have units of measurement (decision of the FAS of the East Siberian District of March 28, 2011 in case No. A78-5740 / 2010). Judicial practice is ambiguous.

How to draw up a certificate of completion

the name of the document and the date of its compilation;
the name of the economic entity that prepared the document;
the content of the fact of economic life, the value of its natural and (or) monetary measurement, indicating the units of measurement;
the names of the positions of the persons who made the transaction, the operation and those responsible for its execution, or the names of the positions of the persons responsible for the registration of the event;
signatures of the mentioned persons indicating their surnames and initials or other details necessary for the identification of these persons.

Under a contract for the provision of services for a fee, the contractor undertakes to provide services (perform certain actions or carry out certain activities) on the instructions of the customer, who, in turn, undertakes to pay for them (clause 1, article 779 of the Civil Code of the Russian Federation). According to Article 783 of the Civil Code of the Russian Federation, the general provisions on the contract, as a rule, apply to the said contract. They are given in articles 702-729 of the Civil Code of the Russian Federation. So, according to paragraph 1 of Article 720 of the Civil Code of the Russian Federation, the customer is obliged to accept the work performed (its result) within the time and in the manner prescribed by the contract. In this case, the acceptance of the services rendered (work performed) is formalized by the relevant act.

How to draw up an act of performed services

Recently, the regulatory authorities in the field of procurement have issued guidelines on the use of unified forms. They reflect cases of violation of the terms of the contract, the calculation of penalties and the amount of payment, taking into account the withholding of penalties.

The act of rendering, performing or handing over and acceptance of work is a document that indicates that, on the basis of an agreement (in our case, a state contract), work has been completed or services have been provided in full and within the specified time. It is an annex to the contract, and not an independent document. It is signed by both the customer and the supplier and is the final stage in the execution of the state contract.

Mandatory details of primary documents

Primary documents can be internal and external. The internal “primary” is compiled within the organization (advance reports, payroll statements, write-off acts, etc.), while external ones come to the organization from the outside, for example, from counterparties, banks, suppliers and other persons (payment orders, requirements, invoices and etc.).

the name of the primary document ("Act on acceptance of work performed", "Act of write-off of goods", "Consignment note", "Waybill", etc.),
the date of its compilation,
the name of the company that prepared the document,
the content of the fact of economic activity, that is business transaction(for example, doing construction works under a work contract, write-off of goods that have become unusable, inventory items are released to a third-party organization, etc.),
its value in monetary/natural equivalent, as well as an indication of the units of measurement (for example, the quantity in pieces and the cost in rubles of the shipped goods),
the position of the person who made the transaction/operation and responsible for its execution,
signatures of the above persons with transcript. Responsible persons who have the right to sign the "primary" are appointed by their order by the head.

05 Aug 2018 1011

The inspectors are very attentive to the acts on the provision of services. Tax authorities often do not recognize the cost of paying for services, especially consulting or marketing. A poorly drawn up act only helps the inspectors to remove the costs. There is no unified form of the act on the provision of services. Companies must develop the document themselves. Our reader, chief accountant Lyubov Polynskaya, shared her experience in compiling such acts.

Even if the drafting of an act is not provided for in the contract for the provision of services, I always orient counterparties to the fact that we will prepare the document. Otherwise, how can you prove to the tax authorities later what and to what extent the services were provided. The service provision act is a supporting document that records the fact of the transfer of the services rendered from the contractor to the buyer.

Usually, acts on the provision of services are drawn up by the contractor under the contract. But I try to control which document the counterparty prepares. This is better than asking partners to make adjustments to the document later.

Despite the apparent simplicity of the document, there are several very important nuances. So far, the rules for drawing up the act, which I have determined for myself, have not let me down. The tax authorities did not remove the cost of services. I will tell you how I achieved this.

TASK #1. Develop the form of the act.

It is more logical already at the stage of concluding a contract for the provision of services to stipulate the form of the act, or at least the information that will be present in it. It is even better if it is possible to foresee in advance with the contractor under the contract the time frame for him to draw up the act. It is possible to prescribe penalties in the contract for the delay or lack of an act following the results of the services rendered. The accepted form of the act must be approved in the accounting policy.

Of course, the act must contain all the information required under paragraph 2 of Article 9 federal law dated November 26, 1996 No. 129-FZ. Then the act can be used in the work.

In a bilateral act, full details of both the customer and the contractor are needed. If the performer is an individual, then the address of his permanent residence must be indicated in the act, as well as the details of the identity document.

TASK #2. Introduce the content of the service and its meters into the act.

Information about the service in the act must be presented in such a way that it is possible to unambiguously determine the fait accompli of its provision. I advise you to make sure that the name of the service in the act corresponds to what is written by the parties in the contract.

Inspectors would like to see their detailed content in the act of rendering services. When it comes to marketing research, you should not limit yourself to such a short name of the service. It is better to write what was the subject of the study, where it took place and in what period. For example, "Study of the competitive environment in the field of catering in the Yaroslavl district of Moscow in the spring of 2011."

The issue with units of measurement of services is ambiguous. Paragraph 5 of Article 38 of the Tax Code of the Russian Federation states that a service is an activity, the results of which do not have a material expression. In principle, this leads to the conclusion that the act can be dispensed with without units of measurement. But in practice it is better not to be guided by this conclusion.

In the act you need to prescribe the cost of services. And it would be nice if the act described the specific labor costs for their provision. It could be the number of hours worked. It is also better to prescribe how much one hour of the artist's work costs. Then the act will contain information not only about the total cost of services, but the price of their unit. In this case, if there are claims to an inflated price level, it will be easier for the company to defend itself.

The phrase “The above services were completed in full and on time. The customer has no claims in terms of the volume, quality and timing of the provision of services” will be useful. It is necessary not to forget to register the rate and amount of VAT in the act.

It is important to understand: even if the parties, for some reason, do not prescribe the content of the services in such detail in the act, the tax authorities do not have the right to withdraw expenses only on this basis. To justify its case, the company can use the decision of the Supreme Arbitration Court dated January 20, 2009 No. 2236/07. In it, the judges said that the acts of acceptance and transfer of services rendered are considered primary accounting documents, even if they do not contain information about the detailed content of the services. After all, the mandatory details of the primary document were still given in the act.

TASK #3. Determine if you need to print.

The seal of the organization is not included in the list of required details of the primary document. But at the same time, one should not lose sight of the fact that both companies and tax inspectors themselves are already accustomed to the fact that there is a seal on almost all documents. It has become a business practice. Therefore, I never neglect the stamping. This does not require any time expenditure, but it adds hope that the inspectors will not find fault with the act. By the way, it is necessary to put a seal if such a condition is in the text of the act. If the letters “M.P.” are below the “Signature” attribute ("Place of Seal").

Authorized employees must decipher their signatures, not forgetting to enter the full title of the positions.

More tips

The internal documents of the company will help in the absence of details in the act

Elvira MITUKOVA, lecturer, Ph.D. PhD, managing partner consulting company OOO Academy of Successful Business:

Even if the act on the provision of services does not contain their details, then they can be confirmed by other documents. For example, in relation to company management services, such evidence may be internal local acts, orders for the appointment and transfer of employees, accounting and tax reporting. Orders and orders of the head on various issues of financial and economic activity will also help management company. However, one must be prepared for the fact that tax inspectors will very closely analyze situations where the act of providing services is drawn up carelessly and without details.

Evgenia DOMOROSCHINA, chief accountant of Roquefort LLC:

I advise you to take a closer look at the date of drawing up the act on the provision of services. After all, it is on this date that the customer company will write off the cost of services as expenses using the accrual method. Therefore, whenever possible, the parties should try to ensure that the act is signed in the same reporting period in which the services were rendered. To avoid unnecessary problems, I try to date the acts by the last day of the month in which the services were provided. I never neglect the units of measurement of services in the act, otherwise the tax inspectors will have questions. And it is even better not to forget about the place of rendering of services. It should also be spelled out in the act.

The article was published in the journal "Seminar for an accountant" No. 5, 2011

The company is a contractor under a contract. How to draw up an act of completed work - read the article.

Question: What details in the act of work performed must be required by the customer so that the inspectors do not have questions when checking? Some counterparties simply indicate the name of the customer and its TIN - and indicate the same details about themselves. , legal address, bank details and telephone, similar data indicate about themselves. Someone does not indicate the phone and bank of the customer, but at the same time this data is present in their data.

Answer: The act of completed work is the primary accounting document. It must contain all the details required for the "primary" (clause 2, article 9 of the Accounting Law):

the name of the document - the act of acceptance of the work performed;
Date of preparation;
name of the artist. The name of the customer is not a mandatory requisite, but it is required in the act. After all, the customer accepts the service. Otherwise, he will have problems with confirmation and accounting of expenses;
information on the types and volumes of work performed;
the cost of work with a reservation, whether VAT is included in it, and the unit of measurement - rubles, kopecks;
Full name and positions of persons who endorse the act on both sides;
personal signatures of these persons.

It is mandatory to draw up an act on the provision of services (performance of work) only if such a requirement is provided for by civil law or a concluded contract. To avoid fines, follow the registration rules approved by the Ministry of Finance.

TIN, legal the address, bank details and phone numbers of the parties are not mandatory details of the act, but to confirm the reality of the transaction and identify the parties, it is better to provide this information in the document.

It is also desirable to indicate the details of the contract in the act. This will confirm the reality of the work performed. Judicial practice also testifies to this (decree of the Federal Antimonopoly Service of the Urals District dated July 11, 2013 No. А07-12032/2012).

Rationale

Out of shape

ACT
acceptance and transfer of work performed
under the contract dated February 1, 2013 No. 1

Moscow city

27.02.2013

Alpha LLC, hereinafter referred to as the "Customer", represented by General Director A.V. Lvov, acting on the basis of the charter, on the one hand and OOO " Manufacturing company"Master", hereinafter referred to as the "Contractor", represented by General Director P.A. Bespalov, acting on the basis of the charter, on the other hand, drew up this act as follows.

Performed by the Contractor, and accepted by the Customer under the contract dated February 1
2013 No. 1 following works.

№ p/n	Name works (services)	Unit rev.	Quantity	Price, rub./cop.	Sum, rub./cop.	VAT, rub./cop.	Amount from VAT, rub./cop.
1	Carrier replacement sofa beams	PC.	1	1000,00	1000,00	180,00	1180,00
2	Chair upholstery	PC.	2	2000,00	4000,00	720,00	4720,00
				Total	5000,00	900,00	5900,00

In total, works were performed for the amount of: Five thousand nine hundred rubles. 00 kopecks, including VAT - 900 rubles.

The works performed by the Contractor for the Customer meet the requirements,
presented by the contractor agreement dated February 1, 2013 No. 1. The Contractor shall bear the costs associated with the performance of the work specified in the act at his own expense. The customer does not compensate their Contractor.

Signatures of the parties:

Dangerous details in the act of acceptance of work performed

What will be discussed: we conducted a survey and found out that not all of your colleagues know what details must be in the certificate of completion. And so they urgently wrote an article. Do you want to know without what details you can accept an act and make a payment, and which document needs to be returned to the counterparty?

The certificate of completion for construction and installation work is a standard form KS-2 (Resolution of the State Statistics Committee of Russia dated November 11, 1999 No. 100). In other cases, the contractor or performer may submit an act that he independently developed. It is this form that the accountant should check especially carefully.

Document

The standards development program was approved by order of the Ministry of Finance of Russia dated April 10, 2015 No. 64n

What details need to be checked?

What else to pay attention to

1. There is no reference to the contract in the act. If the counterparty does not indicate the date and number of the contract in the act of completed work, inspectors may declare that the work is unrealistic and the act is not related to the contract. Moreover, in a number of cases, it is not possible to prove the opposite even in court (Decree of the Federal Antimonopoly Service of the North Caucasus District of June 1, 2011 No. A53-16391 / 2010).

2. There is no service report. Sometimes, in addition to the act of completed work, auditors require reports from the contractor to ensure the quality of legal services or advice. But the judges believe that these documents are not needed (Decree of the Federal Antimonopoly Service of the Moscow District dated March 11, 2013 No. A40-70444 / 12-20-391).

3. The act does not detail the list of services. It is not clear from the legislation whether it is possible to confine oneself to a generalized name of the work, or whether the act should describe in detail the content of all the actions of the contractor.

Document

On the act of work performed - in the letter of the Ministry of Finance of Russia dated April 9, 2014 No. 02-06-10 / 16186

4. There is no exact address at which the contractor conducted the work. Inspectors may recognize the work as unrealistic if the exact address (city, street, house and building) is not indicated in the acceptance certificate.

However, the courts do not see it that way. Since, in addition to acceptance certificates, there are invoices, waybills and payment orders for payment by the applicant for work, in the purpose of payment of which there are references to contracts and the nature of the work (Decree of the Federal Antimonopoly Service of the Central District dated March 15, 2012 No. A64-2298 / 2011 ). But if you did not find such data in the documents attached to the act, the props can become dangerous.

5. The data in the act does not match the information in the contract. A similar situation may arise due to the expansion of the scope of work. In this case, it is necessary to verify the data contained in the supplementary agreement to the main contract. The volume and cost of the service in the contract or additional agreement must be identical to similar indicators in the act for the provision of services. So, if the contract refers to services for the delivery and unloading of goods, the act must contain the same name. If it specifies, for example, transport services, auditors may have questions.

6. The act was not signed by the head of the institution or the executor. The primary can be signed by any authorized person. The legislation does not prohibit managers from delegating authority to sign any documents to their subordinates. And this is logical. After all, otherwise the leader could not even go on vacation.

Thus, the authorized person has the right to sign for the director any documents arising from the contractual relationship. But in order for them to be valid, a power of attorney must be attached to them. Therefore, if the accounting department received a document signed by a non-manager, ask to send a power of attorney to verify the authority.

On a note

If the institution has not signed the act

If the institution refuses to accept the certificate of completion, but it was signed by the contractor, the following must be taken into account.

1. The court may oblige to pay the amount for the work, which is stipulated in the papers signed by both parties: in the contract, an additional agreement to it, etc. That is, the court collects money based on the content of the contract. This applies to both the volume and the price of the work performed.

2. Claims that are based only on acts of completed work are denied by the courts.

3. If the agreements on the changes were verbal, then the court in this part will not be able to oblige the customer to pay the money.

Situation from practice

Recently, the supplier submitted to our accounting department an act of work performed under a contract that the school concluded with him at the expense of subsidies for other purposes “Providing social rehabilitation services to people with disabilities, including children with disabilities”. The subject of the contract is printing services "Printing brochures as part of a conference for children with disabilities." In the act, I did not find the details of the contract, and the name of the service was worded differently - "Printing Services". Since for payment through the Federal Treasury for subsidies for other purposes, it is required to submit scanned copies of documents that confirm obligations, the accounting department returned this act to the supplier. Reasons: the act of completed work should contain a reference to the contract under which the work was carried out, the name of the service is incorrectly indicated. The accounting department requested an updated act from the supplier.

As a result, when submitting scanned copies of documents, the treasury specialists did not have any questions, and we made the payment.

Situation from practice

In some cases, in addition to the act of work performed, we ask the counterparty for documents that confirm the result of work or services. Here are examples of such documents for some services:

Consulting - written consultations, conclusions, draft documents (contracts, statements, complaints, etc.), audio recordings or telephone messages of oral consultations;

For conducting lectures, seminars, trainings - the program of the course of lectures, seminars or trainings, manuals, presentation materials;

Audit - the conclusion of the auditor.

We keep such documents in case they are requested by the auditors or the court to confirm the reality of the services.
If the counterparty cannot draw up supporting documents (for example, for security or cleaning services), then we ask you to describe the result of the task in the act of work performed.

An act that will help the chief accountant protect the cost of services

Without an act, the customer will not be able to recognize the costs of most services in tax accounting (see box below). But the act does not guarantee that it will take into account these costs without any problems. Tax officials find fault with the execution of the act, but their claims depend on the type of services provided.

note

Required for rental expenses

The Ministry of Finance of Russia believes that the company can confirm the rental costs with just two documents (letters dated 06/15/15 No. 03-07-11/34410 and 03/24/14 No.

A lease or sublease agreement for premises;
- an act of transfer of property to the tenant.

Monthly acts on the provision of rental services are necessary only in one case - if the parties have agreed in the contract that they will draw them up. If there is no such condition, it is not necessary to draw up acts. For security purposes, specify in the lease or sublease agreement that the parties do not draw up monthly acts

The difficulty is that the act is drawn up by the performer. It is difficult for the customer to influence the design of this document. There are two options to mitigate the risks:
- before concluding the contract, agree with the contractor on the form of the act that will suit both parties and will not cause claims from the inspectors. Approve this form as an annex to the contract;
- thoroughly check the acts of the performers, and if you find shortcomings, agree on a rework of the "primary".

We have provided a sample of the act for services below. The numbers in it highlight the details that are safer to check.

1. Check the form of the act with the form in the contract

The provision of services can be confirmed by any primary document (clause 2 of article 720 of the Civil Code of the Russian Federation and letter of the Ministry of Finance of Russia dated March 28, 2016 No. 03-03-06/1/17097). But the tax authorities require an act, so companies call this document that way. There is no standard form of the act for services. It did not exist even when the unified forms of the “primary organization” were in operation.

If the parties have approved the form of the act on the provision of services in the annex to the contract, use this form. A reference in the act to this application is possible, but not required.

We did not find litigation in which the tax authorities withdrew expenses for the fact that the act does not contain a reference to the approving order. But such a reference will increase the credibility of the act and reduce the risk of claims.

2. Make sure that the act contains all the required details of the primary document

It is safer to include both cash and in-kind in the act. meters deals

The act of rendering services is the primary accounting document. It must contain all the details required for the "primary" (clause 2, article 9 of the Accounting Law):

The name of the document is an act on the provision of services;
- Date of preparation;
- the name of the performer. The name of the customer is not a mandatory requisite, but it is required in the act. After all, the customer accepts the service. Otherwise, he will have problems with confirmation and accounting of expenses;
- description of the service;
- the cost of the service with a reservation, whether it includes VAT, and the unit of measurement - rubles, kopecks;
- full name and position of persons who endorse the act on both sides;
- personal signatures of these persons.

One more nuance. Mandatory requisite - "the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement" (subclause 5, clause 2, article 9 of the Accounting Law). Tax officials argue that in the act for services, not only the cost of the service is needed. The auditors also demand a “natural meter” (decisions of the Arbitration Court of the North Caucasus dated 08.28.15 No. F08-6050 / 2015 and the Volga region dated 03.20.15 No. A55-7982 / 2014 districts).

When possible, it is safer to put a “natural meter” in the act as well. For example, the number of consultations or the time spent by the performer.

3. See if the provider has described the services in detail

The frequent claim of the tax authorities to the act is too short description services. Often, performers are generally limited to the phrase "Services under contract No. __ from ______." Recognizing expenses on such an act is risky.

The Law on Accounting does not say how detailed the services are to be described in the act. The contractor himself determines the degree of detail. The Ministry of Finance of Russia agrees with this (letter No. 02-06-10/16186 dated April 9, 2014). But in practice, this argument usually does not work. Inspectors require that the detailed content of the service be indicated in the act.

Many courts support controllers and refuse to record expenses. For example, if the act on the provision of transport services does not contain the name of the cargo, mode of transport, dates of transportation, route. The courts believe that such an act does not confirm the fact of the provision of services (decisions of the Federal Antimonopoly Service of the North-West dated February 27, 2014 No. A42-7952 / 2012, West Siberian dated September 12, 2013 No. A46-29654 / 2012 and Uralsky dated September 6, 2013 No. A76- 16958/2012 districts).

But there are solutions in favor of companies. Courts allow expenses to be taken into account, even if the contractor did not detail the services rendered in the act. The main thing is that this detail should be in the contract (decree of the Arbitration Court of the North Caucasus District dated May 17, 2016 No. A32-6796 / 2014).

In the accounting law not said how to detail the service

In order not to face a refusal, ask the contractor to describe in detail the content of the service in the act. Judging by arbitration practice, the minimum set of information looks like this:

Detailed name of the service, for example, “market research for VAZ cars in the Moscow region” ();
- details of the contract under which the service was provided (Decree of the Federal Antimonopoly Service of the Urals District of July 11, 2013 No. А07-12032/2012);
- the period of service provision (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated April 24, 2014 No. А79-3311/2013). You can specify an exact range or month, for example, "company management services for June."

4. Check the name of the service and the price in the act and the contract

For tax officials, discrepancies in the name of services are a reason to exclude expenses. For example, the contract states "search for applicants for the vacancy of an accountant", and the act - "information services on the labor market". Surely such a design will cause claims from the tax authorities. Therefore, it is safer that the names of services in the act and the contract match.

Similar problems will arise if there is a discrepancy in cost. The price change must be fixed in the contract or an additional agreement to it (clause and article 424 of the Civil Code of the Russian Federation). Otherwise, it is invalid. If the contractor has raised prices and the customer agrees with this, issue an additional agreement. Just make sure that it is dated before the date of issuing the act of providing services at new prices.

Example.

Under the contract, the customer pays for security services at the rate of 90,000 rubles. per month. In the act for May 2016, the amount is 93,000 rubles. The contractor explained the increase in the amount by the fact that there are 31 days in May, and the monthly fee is calculated based on 30 days in a month. Therefore, he recalculated the cost of services for May. It amounted to 93,000 rubles. (90,000 rubles: 30 days x 31 days).

The tax authorities may refuse to account for the excess amount if this calculation is not specified in the contract or additional agreement.

5. Compare the date of the act and the period to which the service belongs

The contractor often draws up an act next month. For example, an act for legal services for June exposes July 4th. The Ministry of Finance believes that the costs of this act should be recognized in June (letter No. 03-03-05/42971 dated July 27, 2015). In July, it is risky to take into account expenses, since the service refers to the previous quarter. The Federal Tax Service of Russia sent these clarifications to the inspections for use in their work (letter dated 21.08.15 No. GD-4-3 / [email protected]). Local tax authorities are required to take them into account.

If the act does not indicate the period for the provision of services, it is safer to take into account the costs in July. It does not matter that the act is dated the first of the month.

6. Check the authority of the employee who signed the act

With long-term contracts, acts on the provision of services for different months are often signed by different employees of the contractor. This is fine. General manager has the right to transfer the right to sign on documents to his subordinates (clause 4 of article 185.1 of the Civil Code of the Russian Federation).

If the performer often directors change, ask for copies of the decisions on their appointment

But so that the customer does not have problems taking into account expenses, ask for a copy of the power of attorney. It is desirable that its details are in the act. Also check that the act contains the full name and position of the person who signed the act by proxy. After all, these details are mandatory for the "primary" (subparagraph and paragraph 2 of article 9 of the Law on Accounting).

When the contractor changes management frequently, request copies of the owners' decisions to appoint new directors. It is not necessary to have the entire text of the decision, an extract from it is sufficient. Check that by the date the act is issued, the new director already has the authority to sign it.

If the contractor refused to provide a copy of the decision on the appointment of a new director, request an extract from the Unified State Register of Legal Entities for this counterparty yourself. The extract can be printed free of charge from the website of the Federal Tax Service of Russia (https://egrul.nalog.ru/). But there is one downside. The statement shows who is now in charge of the organization. There is also the date when the company made an entry in the Unified State Register of Legal Entities about the appointment of the current director. It is impossible to find out the history of the change of leaders from the statement. So, you need to print a new statement every time.

Since April 7, 2015, LLCs and JSCs have the right to refuse the round seal (Federal Law No. 82-FZ of 06.04.15). The company certifies all "primary documents" only with the signatures of officials.

The print of the seal was not a mandatory attribute of the “primary organization” before (clause 2, article 9 of the Accounting Law). But many tax officials, out of old memory, declare that a document without a seal is invalid. If on the act of rendering services there is only the customer's seal, but there is no contractor's seal, the questions of controllers cannot be avoided.

The company commissioned market research from a marketing company. The counterparty provided an act of services rendered, in which, in addition to the details, there was only one line: "services were provided on time and in full." Let's figure out how detailed the maintenance should be in the act so that the inspection does not have any complaints about its execution, and the company has problems with recognizing expenses.

Mandatory details of the act

There is no unified form of the acceptance certificate for the services rendered (work performed). Therefore, the company can develop it independently.

By general rule, in a self-developed form, there must be all the required details. We recall that they are given in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting". This document is valid until January 1, 2013, and then a new one of the same name comes into force.

JustKEEP IN MIND

From January 1, 2013, the forms of all primary accounting documents will be approved by the head of the company on the proposal of the official who maintains accounting (clause 4, article 9 of Law No. 402-FZ).

Law of 06.12.2011 No. 402-FZ. The requirements for primary documents will change (see the table on p. 47).

What are the inspectors asking for?

As a rule, the inspection has claims on two details of the acts of services rendered (work performed).

1 Operation content. The tax authorities require that the acts indicate the specific name of the service with details, including a description of the actions that make up the business transaction.

2 Unit of measure. In acts, this requisite is usually not indicated, because for most types of services it is problematic to determine it. Tax authorities sometimes require that the actual costs of working time (in hours) be indicated. The judges emphasize that the results of certain services do not have units of measurement (decree of the FAS of the East Siberian District of March 28, 2011 in case No. A78-5740 / 2010). Judicial practice is ambiguous.

Requisites of primary documents

Most of the courts take the side of the companies. They point out that Art. 9 of Law No. 129-FZ does not provide for a detailed listing in primary documents of all the actual actions that make up a business transaction. There is no indication in this norm with what level of detail and in what way the content of the transaction should be disclosed (for example, the decision of the Federal Antimonopoly Service of the Moscow District dated July 15, 2011 No. KA-A40 / 7114-11). It is enough to indicate the types of services, the period of time during which they were provided, as well as the cost of services in accordance with the terms of the contract (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 20, 2009 No. 2236/07).

However, there are also solutions in favor of the tax authorities. For example, in the decision of the Federal Antimonopoly Service of the Volga District, the judges noted that the acts of work performed are impersonal, identical in

Just Please note

It is desirable to confirm the fact of the provision of services additional documents. For example, reports, presentation materials. For example, the court considered that the provision of services is confirmed by an agreement, additional agreements, invoices, an act, reports on the work done (Decree of the Federal Antimonopoly Service of the Moscow District dated February 28, 2011 No. KA-A40 / 980-11).

The sample of services was used in the future in the activities of the company (Decree of February 17, 2011 No. A55-5632 / 2010).

As practice shows, companies have a lot of chances to win a dispute in court. But still, it’s better not to take risks and draw up the most detailed act, a sample of which is given below.

For accounting, the absence of an act of work performed under almost any contract is a disaster. At the same time, lawyers are well aware that civil law requires that acts be drawn up in isolated cases. Is it worth it to dissuade accountants of the need for acts?

Alexey Kapitanov

In most cases, acts are not mandatory ...

Cases when civil law requires drawing up an act on the execution of a contract can be counted on the fingers. Basically, these are transactions, the object of which is real estate. So, the act must be drawn up when transferring buildings, structures to the buyer (clause 1 of article 556 of the Civil Code of the Russian Federation) or an enterprise (clause 1 of article 563 of the Civil Code of the Russian Federation), as well as when transferring these objects for rent (clause 1 of article 655 of the Civil Code Russian Federation; Article 659 of the Civil Code of the Russian Federation). From transactions not related to the transfer of things, it is required to draw up an act or a similar document upon acceptance of work by a construction contract (clause 4 of article 753 of the Civil Code of the Russian Federation). It is not forbidden to draw up such an act under a “normal” contract contract (clause 2 of article 720 of the Civil Code of the Russian Federation), but this is already completely at the discretion of the parties. In other cases, by default, it is not required to draw up any documents on the fulfillment of obligations.

That is why colleagues in the legal department are sincerely perplexed when the accounting department, in addition to almost any contract, requires that an act be drawn up (transfer of property, work performed, services rendered). Like, without this document there are no grounds for accounting for a business transaction. Accountants are especially adamant when it comes to services (auditing, consulting, etc.).

The reason for this behavior of accountants lies in the rules that apply in accounting and taxation. If these features are unnecessarily ignored, this is fraught with very serious complications for the work of the accounting department, and indeed the entire company. At best, this approach can end up in additional time spent arguing with the inspectorate.

The problem lies in the fact that financiers and tax authorities perceive acts as primary documents. It is this category of papers that is the basis for accounting (Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”). That is why accountants are not satisfied with contracts, as well as bills and invoices from which you can already get sufficient information about the transaction.

Is the act a primary document?

Of course, in fact, an act can not always be recognized as a primary document. If the form of the document is provided for in the album of unified forms of primary accounting documentation (for example, a consignment note in the form of No. TORG-12, which is used when transferring goods in trading operations; approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132), it is necessary to apply it. And no other document (including the act) will replace it. It is precisely due to the fact that unified forms of primary documents are provided for trading operations that in most cases the accounting department turns out to be quite an invoice. Exceptions can be, for example, when the data of the supplier and the buyer on the quality and quantity of goods diverge. In this case, you need to draw up an act in the form No. TORG-2 (TORG-3 for imported goods).

Another thing is work or service. There are no general unified forms for these types of operations. There are only individual forms for specific situations. For example, when accepting construction work (recall that it is mandatory to draw up an act in this case), it is necessary to apply the forms provided for by the Decree of the State Statistics Committee of Russia dated November 11, 1999 No. 100 (Form No. cost of work performed and costs, etc.).

But what to do if work is performed or services are provided for which there are no unified forms? After all, the primary document must be drawn up in this case as well. Here the Accounting Law obliges the company to draw up a document on its own, the details of which must meet the requirements specified in paragraph 2 of Article 9 of the Accounting Law.

QUOTE THE DOCUMENT."Primary accounting documents,<…>must contain the following mandatory details: a) the name of the document; b) the date of preparation of the document; c) the name of the organization on behalf of which the document is drawn up; d) the content of the business transaction; e) measuring instruments of economic transactions in physical and monetary terms; f) the names of the positions of persons responsible for the business transaction and the correctness of its execution; g) personal signatures of the said persons” (clause 2, article 9 of the Law on Accounting).

It is the act of work performed and services containing these details that will play the role of such an important accounting document. However, the company may give the document a different name. By the way, the Ministry of Finance does not insist that it be called precisely an act (letter of the Ministry of Finance of Russia dated April 30, 04 No. 04-02-05 / 1/33).

But besides purely accounting reasons, there is one more, and no less significant, reason in favor of drawing up acts: tax.

"Optional" acts and income tax

According to the date of signing the act of acceptance of the transfer of property (works of services) in tax accounting, the date of recognition of income from property received free of charge (subclause 1, clause 4 of article 271 of the Tax Code of the Russian Federation), and material costs for work and services of an industrial nature (clause 2 article 272 of the Tax Code of the Russian Federation).

REFERENCE. Works (services) of a production nature include the performance of individual operations for the production (manufacturing) of products, the performance of works, the provision of services, the processing of raw materials (materials), monitoring compliance with established technological processes, maintenance of fixed assets and other similar works. Works (services) of a production nature also include transport services of third-party organizations (including individual entrepreneurs) and (or) structural subdivisions of the taxpayer itself for the transportation of goods within the organization, in particular the movement of raw materials (materials), tools, parts, blanks, other types of goods from base (central) warehouse to workshops (departments) and delivery of finished products in accordance with the terms of agreements (contracts).

If you do not draw up an act, there will be uncertainty as to which date to recognize income and expenses. This means that the tax authorities will have a reason to put forward their own (of course, not in favor of the company) version and, on its basis, charge additional penalties and, possibly, fines for late recording of business transactions.

“If you do not draw up an act, the accounting department will have uncertainty as to which date to recognize income and expenses”

In our opinion, it is worth correlating the labor costs for drawing up an act and for litigation. Especially when you consider that this option is very likely to be associated with the need to return from the budget arrears of penalties and sanctions, which the tax authorities will not fail to write off in an indisputable manner, using the new version of part one of the Tax Code, which has been in force since January 1, 2007 (as amended by the Federal Law of July 22, 2006 No. 137-FZ).

No monthly lease required

The aspirations of accountants to certainly draw up an act for work or services are not unfounded. But the problem has another aspect: is it necessary to draw up interim acts for ongoing services? That is, when the contractor continuously provides services for several reporting periods (months, quarters)? A classic example is the lease of premises (officials believe that for tax purposes, rent is a service). Particularly vigilant accountants believe that without such acts, the company may have problems confirming the costs of renting premises. The reason for the caution of accountants is that sometimes officials allow themselves to give very dubious explanations that such acts are necessary (letter of the Ministry of Finance of Russia dated 07.06.06 No. 03-03-04 / 1/505).

Here you can reassure accountants. Nothing threatens the company's rental costs even without monthly registration of services. Now officials, fortunately, have abandoned the position that we mentioned above. And they believe that a lease agreement, an act of acceptance and transfer of property, invoices and payment orders are sufficient to account for rental expenses (letter of the Ministry of Finance of Russia dated 09.11.06 No. 03-03-04 / 1/742). The tax department also agrees with this point of view (letter of the Federal Tax Service of Russia dated 05.09.05 No. 02-1-07 / 81). And it is not necessary to expect serious complications from the fact that officials will again change their point of view. Indeed, in fact, rent is not a service either in civil or tax law. In the Civil Code of the Russian Federation, lease agreements and paid services are regulated by different and unrelated chapters. And in tax code the term rent does not fall under the definition of a service for tax purposes, paragraph 5 of Art. 38 of the Tax Code of the Russian Federation): activities, the results of which do not have a material expression, are realized and consumed

in the course of its implementation. When renting, the needs of the tenant are satisfied through the use of someone else's thing (material object), and not through the activities of the lessor.