Federal legislation does not regulate civil transactions and the sequence of their execution. Therefore, when collaborating with self-employed people, it is recommended to use the standards of the civil code. According to them, the fact of provision of services, their name, reflects the check generated by them through the “My Tax” program. In this case, a certificate of work performed with a self-employed person can also be drawn up, although it is not a mandatory document. It will be an addition that reflects:
- Number or period of service provision.
- Subject of cooperation.
- Algorithm for providing services.
- Sequence of fulfillment of obligations.
- Consequences if obligations are not fulfilled properly.
- Price.
- Payment procedure.
- Responsibility of both parties.
- The procedure for resolving disputes that arise.
- Requisites.
Contents of the document
The legislative framework does not have regulations for filling out a work completion certificate for the self-employed, but the document must reflect the following information:
- A number assigned in order for registration in the accounting department.
- Document creation date.
- The number of contractual obligations on the basis of which the document is drawn up.
- Timeframes planned for the provision of services.
- The volume actually done is indicated.
- The price of the offer must include VAT.
- Account number to which funds must be transferred (bank account, recipient's card, or other).
- The name of the customer and the contractor in full, in accordance with the constituent papers.
- Stamps from both organizations.
- Signatures of both parties: the contractor and those who performed the actions specified in the contract.
Here is an example of a certificate of completion of work with a self-employed person:
The procedure for payment for work performed is determined by law and the construction contract using acceptance certificates for completed construction and other special installation work and certificates of the cost of work performed and expenses. Forms of certificates C-3, C-3a were approved by Resolution of the Ministry of Construction and Architecture dated October 17, 2011 No. 48 “On establishing document forms and approving the Instructions on the procedure for filling out and applying a defective certificate for warranty repairs.”
The form of the certificate of cost of work (C-3 or C-3a) is determined by the contractor. A certificate of the cost of work is presented to the customer within the period established by the contract for submitting the work acceptance certificate, or in accordance with the payment schedule, work production schedule.
It is advisable to indicate in the contract:
- certificate form;
- deadline for the contractor to submit a certificate of cost of work to the customer. As a rule, a certificate of the cost of work is presented to the customer simultaneously with the work acceptance certificate.
These forms of certificates have some differences.
Form C-3 shall indicate, in particular:
– work and costs in basic prices;
– works at current prices;
– cost of customer materials.
These indicators are not included in Form C-3a.
Form C-3a indicates:
– constant negotiated (contract) price (taking into account forecast price indices in construction (excluding VAT); with a coefficient determined by the ratio of statistical indices of the cost of construction work (excluding VAT));
– the cost of additional work not included in the negotiated (contract) price (excluding VAT).
These indicators are not available in Form C-3.
It is advisable to use Form C-3a when the contract establishes a fixed price.
A certificate of the cost of work is prepared by the contractor. The general contractor presents the customer with a single certificate of the cost of work performed on its own and by the subcontractor.
In section 4 of the certificate of form C-3 and in section 3 of the certificate of form C-3a “Amounts taken into account when calculating for completed construction and installation work - total”, lines are provided for offsetting target and current advances.
In connection with the denomination of the official monetary unit of the Republic of Belarus, some features arose in the reflection of data in certificates on the cost of work performed.
In certificates of form C-3, C-3a from July 2020, the cost of work performed in the columns “from the beginning of the work” and “from the beginning of the year” is indicated with a decrease of 10,000 times, rounded to two decimal places:
– for construction projects, estimate documentation for which was developed on the basis of resource consumption standards in physical terms, construction began before July 1, 2020;
– for construction projects, the estimate documentation for which was developed at the basic price level of 1991 and as of January 1, 2006, and the contract price of which is determined as approximate;
– for construction projects, estimate documentation for which was developed at the base price level of 1991 and as of January 1, 2006, payments for work performed for which are carried out using a coefficient determined by the ratio of statistical indices of the cost of construction and installation work on the date of acceptance work performed and on the date of conclusion of the construction contract.
For objects for which construction contracts are concluded from July 1, 2020, the constant contractual price is formed in rubles, taking into account denomination and rounded to the nearest whole number.
https://youtu.be/SAObYDQcxnM
Procedure for compilation
This document refers to the primary one, so there is a procedure for its preparation:
- A number is assigned in order to the form.
- The details of both parties involved in the preparation of the act are written down.
- The details of the contract are indicated.
- All work that was performed under the concluded agreements is listed. In this paragraph, it is recommended to indicate all the services provided that are used for signing, in detail and preferably in detail.
- Information about what the result of the labor was during the transfer.
- Where the work was actually carried out, that is, indicate the location and date.
- If there are any shortcomings, then this phrase must be written down.
- Indicate the cost of obligations under the contract.
- Positions of representatives of both parties with seals.
Reference! The final form that the work completion certificate will have for self-employed citizens must be agreed upon and approved in the manner established by the enterprise.
Rationale:
- report on the operation of the tower crane (form N ESM-1);
- construction vehicle waybill (form N ESM-2);
- report on the production of a construction machine (mechanism) (form N ESM-3);
- work order report on the operation of the construction machine (mechanism) (form N ESM-4);
- card for recording the operation of a construction machine (mechanism) (form N ESM-5);
- journal for recording the operation of construction machines (mechanisms) (form N ESM-6);
- certificate for payments for work (services) performed (form N ESM-7);
Certificate for payments for work performed (services) according to f.
N ESM-7 is used to make settlements between organizations and customers and to confirm work (services) performed by construction machines (mechanisms). It is compiled in one copy by representatives of the customer and the organization performing the work (services) based on the data from the waybill (form N ESM-2) or reports (forms NN ESM-1, ESM-3). A separate certificate is issued for each report (waybill) for the work of a construction machine (mechanism). The cost of work (services) is indicated in contract prices at which settlements between the customer and the contractor (mechanization department) are made. The specified certificate is certified by the customer's seal and transferred to the accounting department of the organization, which uses it as an attachment to the document issued to the customer for payment.
https://www.youtube.com/watch?v=ytpolicyandsafetyru
Based on the meaning of the last phrase, we can conclude that ultimately the certificate for settlements remains with the organization that provided the crane services. However, it is known that in practice, most often a certificate for payments for work (services) performed in Form N ESM-7, certified by the customer’s seal, is attached to the document that the contractor issues to the customer for payment. In this case, payment documents are an invoice and a certificate for work (services) performed.
It should also be noted here that from January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use. The organization has the right to develop the form of the primary document independently and apply it, the main thing is that it contains all the required details (Part 2 of Article 9 of Law No. 402-FZ).
Noskov A.A.,
professional support line expert
This material is a response to a private request and may lose its relevance due to changes in legislation.
Acceptance of services under the act
The customer must accept the services provided by the contractor. An algorithm has been established for this :
- The administrative document appoints an acceptance commission.
- A check is being carried out.
- An acceptance document is prepared in the absence of any comments; if the latter are found, then the deadline for their elimination can be indicated in the act.
- The certificate of completed work from the self-employed is signed by the members of the commission and approved by the chairman, after which payment is made. This condition should be discussed with the contractor.
If the work is done poorly
If deficiencies are discovered in the services provided, the following steps must be taken:
- If any shortcomings or deviations from contractual obligations are noticed, you must inform the self-employed person about this.
- If the document does not indicate any defects, then the customer no right to refer to it.
- When defects are discovered after the self-employed and the customer have signed the work completion certificate, the latter is deprived of the right to make claims or can try to resolve this issue in court .
Attention! If a dispute arises about the quality of services provided, an examination can be performed at the legislative level. Payment of the latter is made by decision of the parties or the court.
Certificate of work (services) performed - form ESM-7
Which subject is it used by?
It is used in organizations specializing in the provision of services for the provision of construction machines (mechanisms).
How many copies are compiled?
Compiled in one copy.
Which employee compiles
Compiled by representatives of the customer and the organization performing the work (services).
Which confirms
The certificate confirms the volume and cost of work performed (services provided).
It is necessary to take into account that the certificate is a derivative document, since it is drawn up on the basis of contractual documents and forms ESM-1, ESM-2, ESM-3.
Application procedure
The certificate is used to make settlements between the organization and customers and to confirm the work (services) performed by construction machines (mechanisms).
It is compiled in one copy by representatives of the customer and the organization performing the work (services) based on the data from the waybill (form N ESM-2) or reports (forms NN ESM-1, ESM-3).
The certificate is certified by the customer's seal and submitted to the accounting department of the executing organization, which uses it as an attachment to the document issued to the customer for payment (for example, an attachment to an invoice, etc.).
Thus, a single copy of the certificate is transferred along with the invoice from the accounting department of the executing organization to the accounting department of the customer organization.
A separate certificate is issued for each report (waybill) for the work of a construction machine (mechanism).
The cost of work (services) is indicated in contract prices at which settlements between the customer and the contractor (mechanization department) are made.
Storage
The certificate is stored in the accounting department of the customer organization along with the payment document (as an attachment to the invoice, invoice, etc.).
Scheme for compiling a certificate
Certificate of completed work (services)
Arbitration practice
Arbitration practice in tax disputes
1. An organization carrying out activities for the reception and disposal of solid waste has the right to take into account the costs of paying for environmental protection works, regardless of the availability of standard forms ESM-1, ESM-2, ESM-3 and ESM-7, since it is not a specialized construction organization (Resolution of the Federal Antimonopoly Service NWZ dated 06/04/2007 N A56-11660/2006).
Comments on this case are set out in the “Arbitration Practice” for the report on the operation of a tower crane in Form N ESM-1.
2. The decision of the court of first instance was overturned, the case was sent for a new trial, since the court did not evaluate the arguments of the tax authority about the absence of standard forms ESM-6 and ESM-7 when documenting expenses (Resolution of the Federal Antimonopoly Service of the Central District of May 31, 2005 N A64-5332 /04-17).
Comments on this case are set out in the “Arbitration Practice” to the logbook for recording the work of construction machines (mechanisms) in Form N ESM-6.
Arbitration practice in business disputes
The claim for recovery of the cost of services related to the operation of the truck crane was denied, since the plaintiff did not prove the fact that he provided these services: neither the contract nor documents in forms ESM-1, ESM-5 and ESM-7 were presented (FAS Resolution SKO dated January 17, 2005 N F08-6237/2004).
Comments on this case are set out in the “Arbitration Practice” for the report on the operation of a tower crane in Form N ESM-1.
