Sample act of provision of services for 2021-2022

Drawing up an act of provision of services is the final stage of registration of any work and serves as evidence that the contractor or contractor has fulfilled its obligations to the customer in full. The nature of the services does not matter - the act can be drawn up for a variety of reasons, so it is widely used. The act of provision of services is an annex to the contract, so it cannot be called an independent document.

Form and sample
Free download
Online viewing
Expert tested

FILES

Why do you need an act of provision of services?

First of all, it should be said that the act records the fact that all necessary services were performed on time and in proper quality. He also confirms that the customer has no claims against the contractor (a list of all services provided is entered in a special table contained in the document).

Thus, the act is the legal basis for making final payments under the contract between the interested parties.

If we talk about the customer, then the act is also included in the financial statements, including accounting for expenses incurred, and on its basis the tax base is reduced.

In cases where the customer remains dissatisfied with the quality of the services provided, this is also reflected in the act as a separate paragraph. It lists in detail the identified shortcomings, defects, errors and indicates the period during which they need to be eliminated. If work to eliminate violations is not carried out, the customer has the right to sue the contractor. In the same way, the contractor can sue, for example, if the customer delays or evades payment.

That is, an act of provision of services can become an argument in a legal dispute between counterparties, both on one side and on the other.

In other situations, the document, on the contrary, can be a guarantee against unfounded claims and the occurrence of litigation.

It is worth noting that if the case goes to court and there is no agreement between the parties, the judge may interpret its absence as an unwillingness to comply with the legally established procedure for registering the provision of services. This in turn may lead to the imposition of penalties by supervisory authorities.

Opened form:

An act of provision of services (performance, acceptance and delivery of work) is a two-sided document reflecting the fact of provision of a service (performance of work), its cost and the terms of this relationship. It is drawn up in order to record the performance of a service or work in accordance with the contract.

The act of provision of services (performance, acceptance and delivery of work) is a primary accounting document and serves as the basis for attributing expenses for the service provided (work performed) to expenses. The unified form of the act form has not been approved to date. Mandatory details for documents whose form is not approved, in accordance with the Federal Law of November 21, 1996 No. 129-FZ (as amended on September 28, 2010) “On Accounting” (Chapter II, Article 9, Clause 2 ) are: the name of the document, the date of its preparation, the name of the organization on behalf of which the document was drawn up, the content of the business transaction, measures of the business transaction in physical and monetary terms, the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution, personal signatures of these persons .

The Tax Code in Article 38 (Section IV, Chapter 7) provides detailed explanations regarding the definition and characteristics of services and works for tax purposes, and in Article 39 it approves the principles of their implementation and pricing. According to the definition given in the Tax Code, work differs from a service primarily in that its implementation has a material expression that can be implemented to meet the needs of the organization and (or) individuals. In other words, the contractor has something to convey, and the customer has something to accept. Based on the results of the work, a Work Acceptance Certificate or Work Completion Certificate . The result of the provision of services is intangible, the service is consumed in the process of its provision - there is nothing to transmit or receive, and the parties draw up a Service Provision Certificate , which only confirms that the service is actually provided within a certain time frame. In practice, the distinction between works and services is often very arbitrary and causes a lot of controversy.

Civil legislation does not provide direct definitions of work and services, but contains Chapter 39 “Paid provision of services.” The rules of Chapter 39, Part 2 of the Civil Code of the Russian Federation apply to contracts for the provision of communication services, medical, veterinary, auditing, consulting, information services, training services, tourist services and others, with the exception of services provided under contracts: contracting (Chapter 37), scientific performance -research, development and technological work (Chapter 38), transportation (Chapter 40), transport expedition (Chapter 41), bank deposit (Chapter 44), bank account (Chapter 45), settlement (Chapter 46), storage (Chapter 47), orders (Chapter 49), commissions (Chapter 51), trust management (Chapter 53). The main provisions here correspond to the concepts of work and service for tax purposes.

As a rule, an agreement for the performance of work or the provision of services provides for a clause that stipulates what kind of document is used to formalize the delivery and acceptance of the subject of the contract - usually this is the Certificate of provision of services (performance, delivery and acceptance of work), signed by both parties. Drawing up such an act without an agreement may be considered an error by the tax authorities, although in cases where the service or work is provided at the time of the transaction, this is permissible.

Thus, it should be taken into account that the basis for attributing expenses to the cost of services (works) will be: an act and a document confirming payment for the service at the time of the transaction itself (Article 159 of the Civil Code of the Russian Federation); or an act and agreement drawn up in simple written form in other cases (Article 161 of the Civil Code of the Russian Federation). In addition, the Certificate of provision of services (performance of work) can serve as the basis for legal proceedings and calculation of statute of limitations.

Rules for drawing up an act

The act of provision of services does not have a standard, unified sample that is mandatory for use, so it can be drawn up in any form, based on the needs of the company, or according to a template developed by the company (if the second option is chosen, then the form of the act must be fixed in the accounting policy of the organization ).

When preparing a document, you must adhere to certain rules and regulations. In particular, the act must include:

information about both parties to the contract,
information about the contract under which the work was carried out,
Services list,
date
cost of services provided.

If any additional documents are attached to the act (this can be not only printed papers, but also photographs, checks, receipts, etc.), they must be indicated in a separate paragraph.

Design rules

The document can be drawn up on a regular A4 sheet or on the company’s letterhead, either by hand or on a computer (it doesn’t matter). You need to make two copies - one for each side. In this case, both copies of the act must be signed by the heads of both organizations (or employees authorized to act on their behalf) and stamped with seals (only if they are available, since from 2021 legal entities by law have the right not to endorse their papers using stamps and seals ).

After the service has been provided and cooperation has been completed, including full payment, the act should be transferred to the company’s archives, where it should be stored for the period required by law.

Fill out the acceptance certificate for services provided online

In order for documents to have legal force, they must be properly executed. The easiest way to do this is online: the MyWarehouse service automatically fills in information about your company and contractors, act number, cost of services and final figures. All you have to do is check and sign.

Fill out online

Fill out the certificate of services provided online!

Fill out and print the document online (this is very convenient)
Download the required form in Excel or Word

In MyWarehouse you can choose a convenient format for printing: Excel or PDF, and also send the document to your counterparty directly from the service. This saves up to 70% of time on routine work. An archive of printed documents is created automatically: they will always be at hand.

More than 1,000,000 companies already print invoices, invoices and other documents in the MyWarehouse service Start using

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

Get the form and sample for free!

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 report for the provision of services: form and sample for 2021. They have all the necessary details.

Sample of drawing up an act on the provision of services (tabular form)

At the beginning of the document it is written
a number is entered according to the internal document flow of the enterprise,
and date of compilation.
Then the parties between whom the contract for the provision of services has been drawn up are indicated below:
and information about their representatives (enter positions, last names, first names, patronymics).
Next comes a table in which
- names of services (works) in order,

Below the table the final price is recorded in words.

The second part of the document should indicate that all services were provided in proper quality, on time and in full. It is also necessary to enter that the customer has no complaints . Here you must indicate to which agreement this act is an annex (its number and date of preparation).

The last thing that should be included in the act of provision of services: details of the parties . Their set is standard:

company names,
TIN,
checkpoint,
address (legal and actual),
information about servicing banks: their names, BIC, settlement number and corr. business accounts,
contact phone numbers.

Finally, the act must be certified by the signatures of directors of organizations or other persons acting on behalf of the companies.

Registration procedure

In accordance with Part 2 of Art. 9 FZ-402, the form of the act in the contract, drawn up according to the rules applied to the primary document, must include the following details:

Name;
date of registration;
the name of the citizen or organization that compiled it;
type and volume of services in cash and in kind, indicating the accepted unit of measurement;
terms of provision (optional: for example, important for rental-related services);
price;
positions of persons participating in the compilation;
signatures of these persons.

It is recommended to include the details of the main contract and a column in which, if necessary, the customer will enter an assessment of the quality of services provided by the contractor (identified deficiencies).

These details are indicated in such a way that it is possible to identify them, since they are necessary for the preparation of financial statements.