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Acts of work performed are primary document reflecting the time, cost and types of work performed.

This is a two-sided document that is signed by the customer and the contractor. It is compiled accordingly in two copies, one remains with the performer, the other is sent to the customer.

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The signed act of work performed testifies to the absence of claims on the timing and quality of work performed by the customer.

The legislation does not establish an invariable form of this document.

Form and sample act of work performed 2016-2017.

However, it may include the following:

Document Number;
Date of its signing;
The number of the contract, according to which the work performed under the act;
Deadlines;
The scope of work performed;
Cost including VAT;
The number of the account to which payment is made;
Details of the customer and the contractor;
Printing both sides;
Signatures of both parties (managers or authorized persons).

Each organization has the right to independently draw up a form convenient for it, an act of work performed.

In some cases, an agreement between counterparties provides for mandatory drafting acts of work performed.

In this case, a well-executed certificate of completion, endorsed by both parties, confirms that the work was performed by the contractor in accordance with the contract, on time and in full, and the customer has no claims.

In case of non-fulfillment of the terms specified in the contract, marriage or improper performance of work, the customer has the right to refuse to pay the amount specified in the contract. In this case, the contractor is obliged to eliminate all the shortcomings and draw up a new act of work performed, taking into account the new circumstances.

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According to the rules, entrepreneurs reporting on common system taxation, or working on a single tax and performing work (services) on order, must issue to their customers such a document that confirms the fact of performance of work (services). This document is most often represented by an act of work performed.
The most interesting thing is that the act of performing work is needed not only by the customer, but also by the contractor himself, since it confirms not only the fulfillment of a number of obligations in terms of quality, terms and volumes of work under the contract, but also is a kind of guarantor of the absence of sudden claims and subsequent litigation.

IN Russian legislation no approved unified form for this document. Therefore, organizations can develop their own forms of acts, while you can focus on the existing official forms KS-2 and KS-3, which serve to display the fact of the work performed and the amounts spent on their implementation.

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How to fill out an act of completed work

When drawing up the act, the heading indicates the name and serial number of the document, as well as the place and date of its compilation. Next, you should specify:

name of the contractor and customer;
position and full name of the representative of each of the parties;
a document on the basis of which a representative of one and the other party acts - a charter or a power of attorney (the date of issue and the number of the power of attorney are indicated);
number and date of drawing up the contract on the basis of which the work is performed;
the period for which the work was performed;
total cost of work for the period;
a table with the names of the work performed with the cost and total;
a note that they were completed in full and on time, and that the customer has no claims against the contractor;
seals of the contractor and customer, as well as the position, signature and full name of their representatives.

For the contractor and the customer, this act is exactly the the right document without which it is impossible to take into account and legitimize the costs of enterprises, and accordingly it is impossible to take into account these costs when calculating income tax. There are two forms of this document. One is compiled only if the contractor must transfer something under the contract, and the customer must accept it based on the result of the order. Another form is only a confirmation that the service is actually rendered at the appointed time. When filling out one or another format of the form, the following must be indicated:

1. The cost of the work performed, including VAT, their terms and volumes.
2. Date of drawing up the contract, serial number of the contract and the act, as well as the invoice provided to the customer.
3. Legal names of organizations, both the contractor and the customer, seals and signatures of both parties.

The act is drawn up in two copies, one of them remains with the contractor, the other with the customer, it also serves as the basis for carrying out and receiving payment for the work performed. Of course, the customer may refuse to sign the act if he does not agree with the proposed quality or volume of work performed. In this case, the act is signed by only one party, the groundlessness of such an action can only be recognized by the court.

In general, there are certain rules for the acceptance and delivery of works or services, on the basis of which this act is drawn up. According to them, upon completion of the ordered services and works within the established period, no later than two days from the date of expiration of this period, the contractor provides the customer with the Acceptance Certificate in two copies.

After that, the Customer, within three days from the date of receipt of such a document, accepts the work or services performed by signing the act.
If there are grounds for refusal, then the client is obliged to provide a reasoned refusal to sign the document within the same period. If during the specified period neither a refusal nor a signed act was received from the customer, it is considered that the services or works were accepted in full on the day the relevant document was provided.

Cooperation between the Customer and the Contractor is aimed at obtaining a certain result in the form of work performed or services rendered. To accept this result of cooperation, an act of work performed or services rendered is required.

What is an act of completion

The act of work performed is a two-sided accounting document that is necessary to confirm the fact that work (rendering services) has been performed by the Contractor and the acceptance of these works (services) by the Customer under some kind of agreement between them. A properly executed act of work performed, which is signed by both parties and certified by the seals of organizations, proves that all work (or services) has been completed to the required extent and the Customer has no complaints about the quality of these works (services).

The act of work performed is drawn up by the Contractor in 2 copies, one for each of the Parties to the agreement. It reflects all types of work performed (services rendered) with terms and their total cost.

Work performed or services rendered

According to the definitions in Tax Code, work differs from service in that it has a certain material expression that can be realized to satisfy individuals or the needs of the organization. In other words, the Contractor has something to show and present, and the Customer of these works has something to accept. As a result of the performance of work, an Act of acceptance and delivery of work or an Act of completion of work is drawn up. In the case of the provision of services, the result is intangible. the service is consumed in the process of its provision, respectively, the Contractor has nothing to show and present to the Customer, and in this case, a Service Provision Certificate is drawn up, which confirms that the service was actually provided. Quite often, the differences between services and works cause a lot of controversy and turn out to be very conditional.

On this moment there is no approved unified form of the form for the act of completed work or specified services. There are two types of official forms that are as close as possible to the act of work performed and services rendered:

Form KS-2, which displays the fact of work completion
Form KS-3, which displays total amount Money spent on work

Due to the fact that all organizations can independently develop and use the form of a document on the work performed or services rendered, these forms have not found widespread use. To be honest, I know about their existence, but I have never used them in my work.

The form of the act of acceptance of work performed

A standard act of work performed or services rendered must contain the following information:

Document number for its registration in accounting
The date of the document
Full name of the Contractor's organization
Full name of the Customer's organization
Number of the contract according to which the certificate of completion is drawn up
Account number provided to the Customer for payment
Name and scope of work performed or services rendered
Terms of performance of work or provision of services
The total cost of work performed (services rendered), including VAT
Signature and seal of the authorized representative of the Contractor
Signature and seal of the authorized representative of the Customer

Sample certificate of completion

The form of the act of completed work can be said at this link -

Provision of services in different areas usually documented. Most simple example is cash receipt, which indicates both the goods sold and their cost, which the buyer must pay. A similar document exists in the construction industry.

The act of acceptance of work in construction on their own: form KS - 2

One of the most common forms of reporting provided by contractors and includes detailed information about all the work performed by the contractor, is an act of acceptance of work performed in construction (form KS-2). This document allows the customer to control the specific amount of work done, as well as to find out their exact cost. The sample form KS-2 itself can be downloaded at the end of the article.

The legal process for any construction services, begins with the conclusion of a contract, after which the work is transferred to the contractor. It is very important that it contains the exact deadlines for their completion, as well as the final cost of the planned activities.

Comment! Not all contractor contracts have exact price values, since sometimes it is more convenient for customers and contractors to indicate the contract price.

In this case, the contract still has legal force, if drawn up in accordance with all the rules.

A necessary annex to the contract concluded between the parties is an estimate containing information on the cost of the work performed and confirming the final cost specified in the contract. Such an estimate is ordered, as a rule, in specialized organizations involved in the design and creation of working drawings.

Both the contractor and the customer are familiarized with the estimate in full, having scrupulously checked the compliance of its content with the data specified in the working drawings. Any changes are made by the company that carried out the design, after which the contract being concluded is re-agreed after its transfer to the contractor and customer. If there are no comments from both parties, then the contract is signed and becomes legally binding.

The process of drawing up an act in the form of KS - 2

Construction companies after signing and handing over the contract, they begin to maintain their own interim log. It contains records of work already performed by the contractor on a specific project. In fact, this is nothing more than a rewritten estimate indicating the work schedule. With the help of such an interim log, the contractor can easily indicate what work was done and in what period. The intermediate log allows you to calculate the cost and monitor the progress of work. This form of control guarantees the accuracy of calculations and error-free determination of the cost, which is very convenient for both the performer of the work and their customer.
The work acceptance certificate is filled out in the form of KS - 2 and is completely identical in its content to the estimate and accounting intermediate journal, however, it is intended primarily for external verification. A similar report is submitted monthly, and its form (KS - 2), after transfer, is signed by technical supervision.
The acceptance certificate is drawn up for the past month of work, moreover, it must indicate the rationale for their cost, names, as well as multipliers (units of measurement, quantity, etc.). It is also necessary to indicate the final cost, which was obtained as a result of such transparent calculations made by own employees.
The upper part of the form includes the names of both parties, that is, the customer and the contractor, as well as the date and name of the object in respect of which the work is being carried out.

Important! The current legislation quite clearly regulates the terms for consideration of the submitted form. Unless otherwise specified in the contract, it has 72 hours to review and sign. If the contract specifies a different period, then it is considered a priority.

Delivery and acceptance of works

The delivery of work is carried out directly to the representative of technical supervision, who visits the place of their implementation at the end of each working month. After his arrival, the work performed is measured, and in a joint mode. It is very important that technical supervision checks for compliance with the estimate not only the volume of work performed, but also their quality. If there were hidden works performed by the contractor, then it is necessary to draw up a special act, the form of which can be downloaded here.

The technical supervision representative should demand the transfer of an intermediate work log in order to better control the conscientiousness of the contractor. Beyond quality finished work, he must also monitor compliance with all construction technologies. Also, the contractor's certificates, as well as the technical passport of the design or products, are subjected to a comprehensive study.

Warning! Speech on this stage Inspection is about indicators such as laboratory tests of the strength of concrete used in construction, as well as other materials, the quality of which requires careful and comprehensive control.

The main activity of technical supervision is the correspondence of the information present in the estimate and on the drawings with the work actually performed by the contractor. Quite often it happens that the contractor is forced to perform a certain amount of work that is not taken into account in the estimate. Such work must be recorded, indicating the reason for their implementation and their actual cost.