What are closing documents? Closing documents under a supply or service agreement. Closing the contract

What are closing documents?

Such documents are called special papers that clearly state that the transaction has been fully completed by both parties. In particular, that all partners who entered into cooperation fulfilled all the conditions of the transaction agreed upon in advance. The presence of such documentation is a guarantee of a fair transaction. In accounting, closing documents are carefully recorded, executed and subsequently traced if necessary.

To avoid misunderstandings on the part of counterparties, special attention is always paid to the correct execution of documentation. All nuances and conditions must be carefully spelled out in the contract. It would also not be superfluous to write down there what statements and checks are necessary for the successful completion of the matter, so that it is finally considered completed.

How to save on paper and improve relationships with clients

To save time, money and even office space, follow the principle: everything that can be transferred into electronic digital form, transfer it. You can eliminate paper documents partially or completely. Then you won’t have to waste time sorting through papers and you won’t need to allocate space for the archive (which means money saved on renting premises and equipment).

Another, no less important principle: automate everything that can be automated. A computer program will do the mechanical work of posting data from a bank statement or creating invoices from suppliers better and faster. Modern accounting services help systematize the transfer, placement of documents and their search in file storage. In such a service, you can attach a scan to an existing electronic document and easily find this document during a tax audit. It becomes easier for a remote accountant to monitor the list of missing “primary items”, closing transactions, payments and documents related to them.

Receive “primary” information from clients, keep records and submit reports via a web service

Let's consider what needs to be done in order to organize an effective process of working with the “primary”.

Give the client the right to create documents

Modern business owners and managers love freedom of action and do not like to wait: if an agreement on a transaction is reached on Sunday, the entrepreneur will want to issue an invoice immediately, without waiting for Monday. Accounting programs and services allow you to delegate the authority to issue invoices to an individual entrepreneur or the director of a company. An invoice created using such a service is automatically affixed with a logo, seal and signatures of the responsible persons; from the program the document is sent to the counterparty by email.

You can also transfer the rights to enter invoices, acts and invoices into the program. This is convenient and beneficial for everyone: the accounting company spends less time on services, and the client is not tied to the accountant’s work schedule.

Elena Spirova, financial director of outsourcing:

— By agreement with the client, all invoices for sales are entered into the program by the client’s employee. This is very convenient: the issuance of documents does not slow down, the program immediately stamps the documents with a seal, and the client sends the documents directly from the program to his buyer. The speed of issuing documents means the speed of payment from buyers. At the same time, directly in the program you can make reconciliations of calculations and see information on receivables. As a result, the client does not bother us with such issues. We also see the final data and do not waste time entering information from documents, which, accordingly, eliminates errors on our part. Kontur.Accounting has simple reports. They are convenient specifically for the director, since they are formed without accounting information (account, sub-account, sub-items, etc.).

Connect to Kontur.Accounting for remote work with employees and clients

Set up integration with banks

The area of ​​work that definitely needs to be automated is the posting of data from a bank statement. Automatic downloading of statements from the client bank allows the accountant not to create each transaction separately. He can only control the correctness of filling.

The process of obtaining the extract itself is autonomous and secure. The client does not need to download and transfer the statement to the accountant: integration with banks allows everything to be done automatically. The remote accountant, in turn, cannot make any payments - only generate payment slips and send them to the client’s Internet bank for signing.

Organize the transfer of “primary assets” through an accounting service

To avoid losing or duplicating documents, organize their sending through a single channel - an accounting service. For example, in the “Kontur.Accounting” service, a connected chat has been implemented for this purpose, in which the client can communicate with a remote accountant and send scans of documents. Transferred copies can be downloaded, recorded and attached to transactions in the program. Thanks to this function, it is easy to track which documents are missing and what has already been transferred and accounted for.

The invoice recognition system is another tool that eliminates routine work. The system itself determines the nomenclature, quantity, and price of goods. If there are any doubts about the correctness of information recognition, the system will draw the accountant’s attention to this.

Help the client switch to electronic document management

Electronic document management (EDF) completely eliminates the exchange of “paper” documents with counterparties. This applies not only to invoices, acts, invoices or UPD, but also to letters, contracts, invoices, that is, to any documents that are drawn up when communicating with customers or suppliers. In order for the parties to exchange a legally significant electronic “primary” document, they must have electronic signatures and enter into an agreement to transfer documents electronically. Documents are exchanged through a special system with the participation of an EDF operator (for example, the Diadoc system).

Exchange legally significant “primary data” with counterparties via the Internet

Electronic document management saves time and money for a business owner, and for an outsourced accountant it is important that this system allows you to work with documents 24 hours a day and without being tied to an office. All documents are stored on the servers of the EDF operator, and these documents can be easily found during tax audits. The electronic archive is protected and cannot be lost or destroyed.

Another important point: discrepancies when reconciling with the counterparty are excluded, since the work takes place with the same document, the signed copy of which can no longer be changed. Errors that occur during processing of the “primary” are also eliminated, because documents do not need to be entered into accounting manually - in the EDI system this is done instantly with a couple of clicks.

Tatyana Skuratova, head of the consulting group “Business Online”:

— “Diadoc” is an excellent way to receive most of the “primary” in a timely manner. We try to provide all clients with the opportunity to work in the Diadoc system, especially since it is included in all tariffs of the Kontur.Accounting service that our clients use. You just need to make a couple of clicks to configure.

Connect to the web service "Kontur.Accounting"

Also see “How to sign an electronic “primary document” and how to delegate the right to sign it.”

Types of primary documents

By purpose:

• administrative (instructions);
• performing (statements).

By filling method:

• combined (advance report);
• strict (coupons or tickets).

By volume:

• primary (cash orders);
• summary (statements of expenses).

By type of operation:

• one-time (reports);
• accumulative (limit-fence cards).

By place of compilation:

• internal (invoices or advance reports);
• external (supplier invoices, payment requirements).

They can be standard (registration of transactions) or specialized (for highly specialized transactions).

What applies to primary documents? Their list is as follows:

• bank and cash statements;
• money orders;
• advance payment reports (with attached receipts from hotels, travel cards, receipts for stationery, etc.);
• sales receipts;
• invoices;
• accounts;
• working time records;
• statements.

All these forms are used by any company that carries out any financial activity.

Time sheet

Since all papers are valuable to the enterprise, mistakes should not be made when filling them out. There are certain rules for correcting shortcomings:

1. It is correct to rewrite the non-strict reporting form and destroy the damaged version, but strict reporting cannot be destroyed. Just cross it out diagonally in red and write “Canceled.”
2. You can cross out the error with a thin line and enter the correct data at the top, and next to it write “Corrected Believe” with the signature of the responsible person and seal.
3. The error cannot be completely shaded; it must be readable.
4. If the amount of transactions performed is incorrectly indicated, it should be adjusted in the current or next quarter.
5. You can correct errors in calculations with negative numbers.

In case of several errors, a form is attached to the papers stating that the corrected facts should be believed, and the responsible person is indicated. It is also necessary to affix the date to the corrections and the seal of the company.

Federal Law 402-FZ “On Accounting” describes all accounting and primary documents. They are needed mainly for tax purposes - as documents that confirm the expenses you have incurred and the correctness of determining the tax base.

Primary documents must be stored for 4 years. During this time, the tax office may request them at any time to check you or your counterparties. “Primary” is also used in litigation in disputes with counterparties.

Primary accounting documents are drawn up at the time of business transactions and indicate their completion. The list of documents accompanying a particular transaction may vary depending on the type of transaction.

Particular attention should be paid to those documents that arise during transactions where you are the buyer, because these are your expenses, and therefore you are more interested in complying with the letter of the law than your supplier.

Confirm payment:

• an extract from the current account, if the payment was made by bank transfer, or by acquiring, or through payment systems where money is transferred from your current account;
• cash receipts, receipts for cash receipt orders, strict reporting forms - if payment was made in cash. In most cases, this payment method is used by your employees when they take money on account. Settlements between organizations are rarely in the form of cash.

It is imperative to confirm that the goods have actually been received and the service has been provided. Without this, the tax office will not allow you to reduce the tax on money spent. Confirm receipt:

• waybill - for goods;
• sales receipt - usually issued in conjunction with a cash receipt, or if the product is sold by an individual entrepreneur;
• certificate of work performed/services rendered.

Despite the variability of transactions, there is a list of mandatory documents that are drawn up for any type of transaction:

• contract;
• check;
• strict reporting forms, cash register, sales receipt;
• invoice;
• certificate of work performed (services rendered).

Agreement

When carrying out a transaction, an agreement is concluded with the client, which specifies all the details of the upcoming business transactions: payment procedures, shipment of goods, deadlines for completing work or conditions for the provision of services.

The contract regulates the rights and obligations of the parties. Ideally, each transaction should be accompanied by a separate contract for the supply of goods or services. However, with long-term cooperation and the implementation of similar operations, one general agreement can be concluded. The agreement is drawn up in two copies with stamps and signatures of each party.

Some transactions do not require a written contract. For example, a sales contract is concluded from the moment the buyer receives a cash or sales receipt.

An invoice for payment

An invoice is an agreement under which a supplier fixes the price of its goods or services.

The buyer accepts the terms of the agreement by making the appropriate payment. The form of the invoice for payment is not strictly regulated, so each company has the right to develop its own form of this document. In the invoice, you can specify the terms of the transaction: terms, notification of advance payment, payment and delivery procedures, etc.

In accordance with Article 9-FZ “On Accounting”, the signature of the director or chief accountant and seal are not required for this document.

At the same time, the buyer retains the right to demand a refund in the event of unjust enrichment of the supplier.

This group of primary documents allows you to confirm the fact of payment for the purchased goods or services.

Payment documents include sales and cash receipts, financial statements, payment requests and orders. The buyer can receive the order from the bank by paying by bank transfer. The buyer receives a cash or goods receipt from the supplier when paying in cash.

Sales receipts, as we said above, are issued when selling goods to individuals or by the individuals themselves.

Invoices are used primarily by legal entities to register the release/sale of goods or inventory items and their further receipt by the client.

The authorized person responsible for the release of goods must put his signature and the organization’s seal on the invoice. The party receiving the goods is also obliged to sign and certify it with a seal on the delivery note. The use of a facsimile signature is permitted, but this must be recorded in the contract.

An act is a two-sided primary document that confirms the fact of a transaction, the cost and timing of services or work.

The act is issued by the contractor to his client based on the results of the provision of services or work performed. This primary document confirms the compliance of the services provided (work performed) with the terms of the concluded contract.

Invoice

An invoice is a document that is needed solely to control the movement of VAT. Invoices are usually issued in conjunction with delivery notes or acts. There are invoices for advance payments.

This primary document is strictly regulated. He contains:

• information about amounts of funds;
• texture part.

An invoice is the basis for accepting the presented VAT amounts for deduction. All enterprises paying VAT are required to write it out.

Lately, the universal transfer document (UPD) has become popular. This document replaces the pair invoice invoice or invoice act.

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Accounting is a system whose purpose is to collect, process and record all information that reflects the financial and economic activities of an enterprise. Accounting documents all transactions in a business, expressed in financial terms.

Documentation is a legal requirement, according to which any entrepreneur is obliged to record all events in his business sphere. Accounting documents are used to record all activities of an enterprise.

Primary accounting documents are especially important.

What it is? Primary accounting documents are a standard form, generated and filled out according to a specific template. It is needed to complete all operations on the farm. It is these forms that confirm the implementation of various transactions (purchase, sale, lease, etc.), the inflow and outflow of the enterprise’s finances and other monetary transactions.

The need to maintain primary accounting documents is determined by Federal Laws of the Russian Federation No. 129-FZ and No. 402-FZ. Requirements and samples are formed by state statistical bodies, and are confirmed by specific ministries.

Primary documentation in accounting is forms that record completed business transactions. Any entry in accounting or register is possible only if they are available. In essence, they are confirmation of all existing financial processes in the enterprise and the basis of relations with the tax office.

“Primary documentation in accounting – what is it?” - an accountant is unlikely to have such a question, but ordinary people will have to rack their brains.

Unlike secondary, primary is a document that was created at the time of the operation and is confirmation that the operation occurred.

• When is the primary document drawn up?
• Types of primary documents
• List of primary accounting documents
• What is included in closing documents for an accountant?

Dear readers!

Documents for a transaction with a client:

• The contract is the beginning of the transaction. In it, you and the client determine the terms of cooperation: what, for what price and in what time frame you do. If the client is a regular one, you can draw up one agreement for several transactions.
• The invoice contains the amount to be paid, a list of goods and services and the bank details of the seller. This is an optional document, but is usually used for convenience.
• A cash receipt, sales receipt or strict reporting form confirms payment. Give them to the client who pays in cash or by card. When paying by bank transfer, payment is confirmed by the payment order.
• Invoice is a document that the supplier issues to the buyer when shipping goods.
• An act of provision of services or completed work is a document that the customer and the contractor sign based on the results of the provision of services or completion of work.
• Invoice - usually issued by individual entrepreneurs and LLCs using the general taxation system, because they work with VAT. In rare cases, invoices are issued using the simplified tax system, UTII and patent - read more about this in the article.

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Why exactly are documents needed?

In order for the transaction to be legally considered completed, and not just paid, all sorts of closing documents are required.

When carrying out any legal transactions, it is also extremely important that these transactions be documented in writing. If some funds have been deposited into the company’s account, then the accounting department must record this in writing.

Closing documentation comes in different types and depends primarily on the nature of the transaction. Next we will look at this issue in more detail.

How order was created from chaos

“Two years ago we did not have an established process for returning documents. Before me, this area was occupied by a girl who had already quit. She started scanning documents, since Scan Archive had just been introduced. Then for some time the work stopped, there was simply no one there.

I came to work from scratch, and for about a year I just figured out the processes. And when I started to delve deeper and deeper, I saw a disaster: a lot of documents were submitted, but no one was going to hand them over. Then some kind of check, but we don’t have the originals. And such cases are becoming more and more frequent.

It got to the point where the general director took control of the situation. To begin with, we decided to establish work with regional offices. I’m writing to Krasnodar, Stavropol, Moscow, I urgently need documents, hand them over, I’m setting a deadline... But no one hands over them, or only some of them are handed over. And at that time I was still only an assistant accountant - who would listen to me? And even if I copied my manager, no one reacted.”

Galina, accountant of the accounting department

Common situation? Accountants have told us this story more than once: they came to work, the documents were a mess, and when they tried to restore order, such resistance began within the company, as if it were planned sabotage. Although, of course, it is unlikely that anyone resists order out of malice: most often, managers simply consider working with documents “foreign” and do not understand the consequences that their negligence can lead to.

Well, we had a desire to achieve 100% return of documents

, a lot of patience and Scan Archive. Therefore, the situation began to change slowly but surely.

“We have appointed a person responsible for the return of documents in each department and representative office. Now this man clearly knew his responsibilities and collected documents from the employees of his department.

To understand how documents are distributed among departments, programmers wrote us a special report for 1C. Every month, the manager himself looks at how many documents his department owes, collects or requests originals, enters them into the register and brings them to me. And I give feedback on the work. For example, you had to return 100, but 98 remained. That is, you returned only two documents in a month? Badly. Or vice versa, almost all the documents were returned, good, well done, thanks for the work.

Of course, it also happens that even those responsible do not respond to demands (they only write “Yes, we agree” - and do nothing). They don’t do it for a month, they don’t do it for two months – this happened with one of the representative offices. In the third month, I wrote through their leader, he stirred them up, they wrote back to him, and began to transfer a little... In the fourth month, there was silence again. And then I wrote a letter, copying the general director - what else? Everything started working right away. But you can’t do that with every letter.”

Another emerging problem is that many managers do not understand what documents they owe to the accounting department.

Let’s say a manager writes that the supplier needs to be paid for communications, for some material, for goods. The accounting department pays, the manager receives a notification that the payment is completed - and calms down.

Managers do not know or only vaguely know that there is a closing document

. It even happens that the counterparty himself will send the document by mail - and the manager will receive it, put it in his locker, and he will have it for years.

“It is important for accounting that the closing document is entered into the database. And not so that the goods were paid for, but the database shows that the goods were not received, since there are no documents. And okay, a month, but a year later, for the situation not to change, this cannot happen. We were faced with the fact that repair work was paid for in 2020, but there is still no closing document. It was as if no one had done anything to us for a year.

We used to have regulations, an order was issued for the company, everything was published on the corporate website... But people in departments are constantly changing. The one who knew before quits, new employees come, but they were told or not told - you can’t keep track of everyone. Of course, I try to train new managers. But it also happens: you send them three files, no more than two sheets each, with instructions, but people don’t want to read it. Although everything is clearly described there, there are screenshots.

How we solve the problem that the manager does not know about the closing documents:

• After payment from the accounting department, the manager automatically receives a letter in the mail, which not only states the fact of payment, but also contains clear instructions on what to do next: request the document, add it to the database, transfer it to the accounting department.
• With the help of programmers, we set up a report in 1C, which allows each manager to log in, enter their last name, and see: so much and so much has been paid, vocational schools have been entered according to these documents, but not entered according to these.
• The accountant uses the Scan Archive to check which scans are attached to the documents and which are not there. Afterwards, letters are sent to managers requesting documents.

Now the process is set up like this: all managers enter documents and transfer them through the register to the accounting department. They are scanned in the accounting department, the scans are automatically attached to the database using the Scan-Archive program, and the originals can be taken to the archive and archived.

Rules for filling and registration

It is very important to format everything correctly without errors or typos. To do this, you need to know what needs to be indicated in the document:

• Name,
• date of registration,
• name of the company (all participants in the transaction),
• current bank account and details,
• name of the transaction (quantitative composition and monetary value),
• Full names of responsible persons with their signatures,
• company seal.

There are also requirements for filling out forms:

• filled out using ballpoint pens, a computer or a typewriter,
• filled out only when planning an operation (rarely after its completion),
• All details must be indicated,
• internal forms are compiled at the enterprise, external forms come from outside,
• Such documentation is maintained on standard printed templates.

Firms usually have ready-made samples of such forms and how to fill them out to simplify the process.

A sales receipt is confirmation of a transaction between a buyer and a seller regarding the purchase of a product or service. Typically, enterprises form it independently, but be sure to indicate:

• Name,
• information about the organization,
• type of transaction,
• natural and financial equivalent of the operation,
• Date of preparation,
• personal data of responsible persons and their signatures.

Sales receipt

A delivery note is a complete list of goods that are transferred to the buyer. It states:

• data of the shipper and recipient (name, legal address, telephone and details),
• type of activity according to OKDP for the seller,
• supplier and payer data (similarly with consignee and sender),
• contract number and date,
• carrier data (if its services are used).

Packing list

Payment order is a paper that is sent to the bank from the payer with an instruction to pay a certain amount of funds to the recipient to his account. It contains:

• sum,
• name of the enterprise (its tax identification number, current account and checkpoint),
• Full name of the payer and his bank,
• the recipient's bank and account,
• purpose of payment,
• date of registration,
• signatures.

Payment order

December 21, 2020 Admission

The receipt of non-current fixed assets at the enterprise leads to the need to maintain accounting records of these objects.

Any entry in accounting is made only on the basis of a document, including documentation that is needed upon receipt of OS.

The list of required securities varies depending on the source of acquisition of the asset.

Documentation substantiates the entries made in the accounting accounts. The amounts reflected in the accounting correspond to the data in the documents on the basis of which the postings were made.

Costs cannot be taken into account as expenses for tax purposes if there is no documentary basis - one of the prerequisites for recognizing an expense in the tax base for income tax or the simplified tax system (USN) - income minus expenses.

The list of necessary documents to be completed depends on the method of receipt of the asset by the company. The following methods are available:

• purchase - purchase for cash;
• receiving as a free gift;
• received as a contribution to the authorized capital;
• self-construction (with the help of one’s own resources);
• construction by contract method (with the help of contractors).
• What documents need to be prepared for various methods of acquiring non-current assets are discussed below.

List of documents when a fixed asset is purchased for a fee:

• supply agreement (if the seller is an organization or individual entrepreneur) or purchase and sale agreement (if the seller is an individual);
• invoice - if the fixed asset purchased for a fee is new (TORG-12 can be used), it is drawn up by the seller in two copies;
• acceptance certificate - if the object was in use, as a rule, standard forms OS-1, OS-1a, OS-1b are filled out, drawn up by the seller and the buyer in two copies, for the object subject to further installation an acceptance certificate OS-14 is drawn up, in the asset is transferred to the installation company under Act OS-15;
• invoice - a document drawn up by the supplier, if the cost of the fixed assets includes VAT, which the buyer can deduct, it is enough to issue one copy for the buyer;
• transport invoice - if the purchased fixed asset was delivered by a transport company, the carrier fills out as many copies as there are interested parties - at least two;
• waybill - if the buyer transported the OS to the destination independently, it is compiled by the organization that purchased the object in one copy;
• contract, certificate of completion - if the asset has to be brought to a state ready for operation. The act is drawn up by the contractor who performed the installation, assembly and testing work;
• invoices for the release of materials, payroll, accounting certificates, if the equipment is assembled by the buyer;
• customs declaration - if imported fixed assets, equipment are purchased and duty and fees are required to be paid to customs;
• advance report - necessary in some cases if an employee goes on a business trip to purchase OS, prepared by the accountant and the employee in one copy.

If a fixed asset is created rather than purchased, then the documentation of the receipt will be slightly different. Documents will be added that take into account the specifics of construction on your own or by contract.

If the OS object is being built economically (with one’s own resources), then the list of documents to be drawn up will be as follows:

• invoices for the movement of materials between departments - you can use standard forms M-8, M-11 (for limited inventories), invoices are issued in two versions for both parties (warehouse and receiving department);
• pay slips - allow you to take into account the costs of paying for the labor activities of your own employees who are responsible for construction;
• accounting certificates - are the basis for accounting for compulsory insurance coverage for employees engaged in construction;
• invoice - to reimburse VAT accrued in connection with the construction of a fixed asset for own consumption, this operation is subject to taxation; it is enough to issue one version of the document based on the results of the quarter.

If a fixed asset is being built by contract, the documents to be drawn up will be different:

• construction agreement - signed by the customer and the contractor and determines the conditions for the construction of the OS;
• act of completion of work (forms KS-2 and KS-3 for construction) - annex to the contract, confirms the completion of a certain work stage in the creation of a fixed asset;
• invoices for receiving materials for construction;
• estimate documentation.

If a fixed asset is donated to an organization, the following documents must be prepared:

• gift agreement with the terms of gratuitous transfer and acceptance of fixed assets for accounting;
• act of acceptance and transfer, if the fixed asset was in operation;
• invoice if the OS is new;
• documents confirming the provision of services of an appraiser, if one was engaged to determine the average market value of an asset received as a gift;
• waybill or waybill to confirm delivery costs;
• papers confirming assembly and installation, if any.

Another possible method is the capitalization of fixed assets as a result of receipt in the form of a contribution to the company’s management company from the founder. In this case, documentation for accounting includes:

• documents on the assessment of the value of fixed assets by the appraiser;
• documentation of assembly, installation and testing nature - the set depends on who carries out this work - a contractor or in-house;
• If delivery of an object is required, then a waybill or waybill is needed.

Shelf life

The company must ensure the safety of documentation received in connection with the capitalization of fixed assets. These documents are primary and justify the formed initial cost of the property subject to further depreciation.

In tax accounting, the storage period for such documents is determined by Art. 23 of the Tax Code of the Russian Federation and is 4 years. The period must be counted from the moment of completion of depreciation charges for tax purposes.

In accounting, the period is 5 years after the year in which the fixed asset item was accepted for accounting (put into operation).

In practice, we have to deal with a situation where, for the same document, different regulations establish storage periods that do not coincide in time. In this case, more attention should be paid to longer periods, then there will be no violation of the provisions of any law or order.

For the owner's company, the main means of violating the terms of storage of documents leads to liability:

• administrative;
• tax

Failure to meet deadlines is a gross violation under the Tax Code of the Russian Federation, which leads to:

• fine 10 tr. or 30 tr., the first is established when a violation is committed within one year, the second - more than one year (provided that this does not lead to an understatement of the tax base);
• if the base is understated, the fine is calculated as a percentage of the unpaid tax amount - 20% with a minimum limit of 40 rubles.

As for administrative liability for failure to comply with storage deadlines, it is imposed on the head of the enterprise - the fine can vary from 2000 to 3000 rubles.

The enterprise is obliged to draw up all the necessary documents for the proper recording of the received asset. The lack of documents will not allow you to justify the expenses incurred to the tax authorities. The documents drawn up must be kept for a specified period, otherwise the company faces liability in the form of fines.

• Name;
• information about the organization;
• type of transaction;
• natural and financial equivalent of the operation;
• Date of preparation;
• personal data of responsible persons and their signatures.

You are the contractor, the customer refuses to sign the certificate of completion of work (invoice)

The situation when the obligations under the contract are fulfilled - the service is provided or the goods are delivered, the money is paid, but the documents cannot be signed for some reason - happens quite often. This may be the distance of the customer and the contractor from each other or the presence of contradictions between them. In such a situation, what happens to the tax accounting of the contractor, since they provided services and received money, but there are no documents? From a tax point of view, the payment amount is accepted as income in such a situation at the moment the funds are received into the account. That is, you can accept income without closing documents, but in accounting this amount will remain “hanging” on account 62. In such a situation, you can post an act or invoice in accounting. Sign it and send it to the customer in a valuable letter with notification and a list of the attachment. The letter must also indicate that the customer must sign one copy of the documents and send them back to the contractor. If you send these documents by simple letter, then you will not have confirmation of the fact of sending, and if you fill out an inventory of the attachment, you will still have documents in your hands confirming the fact that the closing documents were sent to the buyer. This situation is impossible if the buyer disagrees with the quality of the product or service performed. But in case of disagreement and lack of agreement peacefully, the customer must go to court.

Invoice details

The invoice is created in two copies: by the supplier for himself and for the buyer. Such a legal act is carried out when selling or transporting goods. Basic details of the invoice:

• writing down the date and name of the document;
• supplier name;
• detailed or superficial description of the subject of the transaction;
• total quantity of the subject of the transaction;
• unit of measurement in monetary terms;
• signature of the responsible authority indicating initials.

Officially, the legislation of the Russian Federation does not establish a specific type of invoice. Therefore, different organizations often develop their own type of invoice. However, all of the above points must be specified in the closing document.

If you still don’t fully understand what an invoice looks like, we have developed a sample form for you.

Invoice No. 19 dated June 24, 2020.

Sender: BukhgaltGarant LLC.

Recipient: OmegaRealt LLC.

Basis for release of goods: agreement No. 8 dated March 13, 2016.

Agreement No. 54 dated December 29, 2020 through supply manager I.E. Ivanov.

This is followed by the cost and quantity of products, preferably in a table (number, name, unit of measurement, quantity, price, final amount).

Only one name released.

Amount: ten thousand rubles 00 kopecks.

The goods were shipped by the director: ____________ D. I. Nesterov.

Received the goods: _________ M. N. Khlestakov.

Sample

Act No. 98 dated December 12, 2014 on acceptance and delivery of work performed (services provided).

The Contractor LLC "Chip" represented by Director A. A. Sergeev on the one hand and the Customer LLC "Astra" represented by the supply manager I.V. Kulebyakin on the other hand drew up an act stating that the Customer accepted the work performed and made no claims regarding it It has.

Total amount: Five hundred rubles 00 kopecks.

Executor:

Director of Chip LLC_______________________ A.A. Sergeev

Customer:

Purchasing Manager of Astra LLC______________________ I.V. Kulebyakin

If documents are missing

According to the rules and regulations, in any case, the transaction must be confirmed. It is considered legally completed if there are documents confirming the fulfillment of all conditions under the contract.

However, there are cases when, for one reason or another, papers may be lost or due to the fault of one of the subordinates. It will be unpleasant news for the company if, as a result of inspections by the regulatory authority, a lack of documents is revealed.

In this case, more taxes will be charged, since the declaration of expenses will become invalid due to the lack of papers confirming the fact of monetary transactions.

In addition to the tax increase, the company will need to overpay all fines and penalties accrued for illegal transactions.

According to the labor code, an employee whose fault was the loss or lack of registration must receive an administrative penalty in the form of a fine, while the manager has every right to dismiss him. However, the organization must also pay a fine.

The manager’s task is to monitor the documentation and accounting of all operations performed. Otherwise, the company will lose the trust of its partners and spoil relations with the tax authority. Papers drawn up in a timely manner according to the required template are one of the keys to the prosperity of the company.

If there is any doubt that everything is in order with the documents, you can contact an auditing firm, which will conduct the audit itself and point out errors made when preparing the papers, and they, as a rule, are always present, especially in small organizations.

A transaction is considered completed and complete in all respects only when closing documents are present. Although sometimes it may happen that documents were lost or incorrectly compiled due to the negligence of accounting employees. This can have a very bad effect not only on the reputation of the company, but also have a great impact on the owner’s wallet if, during an audit by the tax company and other regulatory authorities, expenses were included in the declaration, but were not documented.

Such an oversight can lead to a lot of negative consequences. One of them: additional taxes. As a result of all this, income tax is reduced and it has to be paid additionally, including all penalties and interest.

Among other things, you may also be punished for the lack of documents themselves.

Why contact us

Offering services for the preparation of legal documents, we guarantee the preparation of a full package of papers of any complexity at a professional level and in the shortest possible time. Our lawyers always work taking into account the circumstances of a particular situation.

If you yourself do not yet understand what documentation is needed to resolve a particular situation, then our employees will come to the rescue by providing detailed information regarding the necessary documents.

If necessary, SKP lawyers will help defend your interests in court and solve any other legal problems. The work we carry out is aimed at achieving results as quickly as possible, and each of our clients can count on our integrity and honesty in defending their rights.

Making closing documents

Closing documents (acts, invoices) are drawn up with the obligatory inclusion of the following details in their content:

• document creation date;
• name of the form (for example, “Invoice”, “Certificate of completed work”);
• name of the product supplier (work performer);
• characteristics of the subject of the contractual relationship (listing of goods, services, works);
• units of measurement of delivered products;
• cost of a unit of goods (service, type of work) and the total amount;
• signatures of responsible persons with descriptions of positions and full names.

It is necessary to receive closing documents only in originals. Copies have no legal force, even certified ones. Therefore, such forms are filled out in several copies at once.

The agreement may stipulate what documents the counterparty must provide to complete the transaction. The agreement can describe the form of documents, their content, structure, deadlines for preparation (for example, “we will provide closing documents within 3 days after completion of the work”). There is no single mandatory sample of invoices, certificates of completion of work or other similar forms in Russian legislation; each business entity has the right to develop them independently, taking into account the requirements of the accounting law No. 402-FZ for primary documents.

Consignment note (N TORG-12)

Registers the sale of goods to another individual entrepreneur or LLC. It is usually not used for working with individuals.

The invoice is issued in two copies: the first remains with the supplier and records the shipment of goods, and the second is transferred to the buyer and is needed by him to accept the goods.

Usually the invoice is drawn up according to the standard TORG-12 form. But you can use your own template.

Invoice template

In Elba you can create an invoice based on an invoice.

List of closing documents for accounting

When making any transaction, a very important role, in addition to secondary documents (receipts, checks, statements), is played by the so-called closing documents, the presence and correctness of their execution.

Contractors of companies when making any transaction must present such papers on both sides. In this article we will look in detail at the specifics of closing documents, what they include and other working nuances.

Closing documents for accounting include:

• Contracts.
• Accounts.
• Receipts (both sales and cash receipts) and receipts.
• Money orders.
• Bank statements if payment was made through a bank.
• Cash order. It confirms that certain monetary transactions were carried out with money within the company.
• Advance report: required to note that their general cash was spent on any needs. It is accompanied by papers that can confirm that the money was spent on what it was allocated for (for example, checks).
• An invoice or act confirming the provision of services.
• Commodity transport report (abbreviated TTN). A document containing all the data on the transportation of goods. Route, travel start date, travel time and arrival date, quantity of goods, cost per unit, weight, full information about the driver and car.
• Time sheet. They indicate the time that each employee must work and data on how much he has already worked. And
• Payroll and payroll. One states how much money needs to be issued in the form of wages or bonuses, and the other statement states how much has been issued and the recorded fact of issuance.
• Invoice.

Invoice

An optional document in which the seller indicates the price, quantity of goods and details for transferring payment.

You can come up with an invoice form for payment yourself or find a ready-made one on the Internet. An invoice can replace a contract if all essential terms of the transaction are included in it.

Invoice template

Elba has a ready-made invoice template. Select the counterparty, indicate the goods or services, their quantity, and the document is ready.

This document is required to be issued only by organizations and entrepreneurs that are VAT payers - mainly those who work on the general taxation system.

Organizations and individual entrepreneurs on the simplified tax system, UTII and patent usually do not pay VAT and therefore are not required to issue invoices. There are a few exceptions, which we covered in a separate article.

The invoice is issued in duplicate and signed by the supplier of the product or service. One copy is given to the buyer, the other remains with the seller. An invoice must be issued no later than 5 days after shipment of goods or provision of services.

An invoice is the basis for deducting VAT, so all organizations treat it with special trepidation.

In order not to study the form and rules for issuing an invoice, use Elba.

Payment documents

Checks – are used if the goods were paid for in cash. Orders - have the same function as checks, but if the goods were paid for by bank transfer. In addition, the payment order proves that a transfer was made from one person to another using the details specified in it.

There is a so-called strict reporting form. Its function is that when providing services to individuals, it can replace a cash receipt, but this works until July 1, 2020, and for catering employees until July 1, 2020 (replaces a receipt when purchasing food in a public catering facility).

The cash receipt must be printed using cash register equipment. If there is none (but there is a device that can print), then in some cases there is a deferment for entrepreneurs working with UTII or on the basis of a patent.

A sales receipt before July 1, 2020 is equivalent to a cash receipt for retail trade and catering until July 1, 2020.

The choice of certain payment documents depends on the type of activity and tax system. The form has its own, but must have mandatory details. The strict reporting form is printed in a printing house; printing on a regular printer is prohibited.

Payment documents

Confirms payment for goods or services. This can be a payment order, a payment request, cash and sales receipts, a strict reporting form.

When you receive payment through a bank by bank transfer, you do not need to issue a payment document. The client retains the payment order. With this document he can confirm that he transferred the funds using your details.

When paying by cash, card or electronic means of payment, you must provide the buyer with a cash receipt, sales receipt or strict reporting form. What you choose depends on the tax system and what you do.

The cash receipt is printed using cash register equipment. It is required to be used by everyone who accepts payment in cash, by card, or by electronic means of payment. Exceptions are listed in paragraph 2 of Article 2 of Law 54-FZ. There is a deferment for entrepreneurs on UTII and patents, and for now they can work without a cash register. Read more in the article “How to use cash register equipment.”

A sales receipt is issued by individual entrepreneurs and LLCs on UTII and patent at the request of the buyer. It replaces a cash receipt, but only until July 1, 2019, and for catering and retail with employees - until July 1, 2018. Then you will need a cash register. The form of the sales receipt has not been established, so you can develop your own with the required details: name of the document, number, date, name of the LLC or full name of the individual entrepreneur, INN, goods and services, amount of payment and signature with transcript and position.

Place and period of storage

After completion, processing and registration, the primary form must be stored at the enterprise for at least 5 years. It is kept in the accounting department in special rooms or cabinets (the papers must be completed chronologically, numbered and filed), and then moved to the archive. The transfer of papers, and, if necessary, their issuance occurs only with the permission and under the control of the chief accountant.

Papers are stored:

• 1 year – correspondence about reporting,
• 5 years – documentation of all financial transactions quarterly,
• 10 years – balance sheets and inventories for the year,
• 75 years – financial settlements with employees.

Important! All types of primary documents can be destroyed, even after the deadline has expired, only by decision of a special commission.

Why is it important to collect and store primary documents?

Only primary documents confirm the completion of the transaction and the fulfillment of obligations. This is the starting point for disputes and evidence in court if it comes to that.

In addition, this is what the tax office expects when conducting a counter audit: for example, when you indicated some numbers in your reporting, and your counterparty indicated others. In this case, the tax office sends a request - you need to answer it, give an explanation and attach scans of documents. This usually takes 5-10 days. If you miss the deadline, the tax office will block the current account.

Therefore, it is advisable to collect acts, invoices and other documents immediately - this is not only common sense, but also a requirement of the law. If your counterparty is far away, then at least agree on electronic copies, because then you may not have time, who knows what. We wrote about how to arrange the exchange of documents by email in this article. But it is best to set up EDI - electronic document management; today it is the fastest and most reliable option. The tax office and courts also accept documents from EDI without problems.

Renting an apartment: all the nuances and paperwork

Very often (this mainly concerns hiring) landlords make a big mistake by renting out an apartment only by verbal agreement.

a description of the residential premises that are for rent (if only one room is rented, then a plan for its location in the apartment must be attached); actual address of the residential premises; rental period of housing (if the terms are not specified, then the lease is considered indefinite, and the lease is considered to be concluded for a maximum period of five years); the amount of monthly rental payments, an indication of the timing of a possible revision of the amount paid; information about the owner(s) of the apartment; conditions for termination/early termination of the agreement; indication of the terms of delivery of the apartment after termination of the contract;

About documents to confirm expenses for renting premises

3 paragraph 7 art. 272 of the Tax Code of the Russian Federation, ways to recognize expenses in the form of payment to third-party organizations for the services they provide and consolidate it in the accounting policy (letter of the Ministry of Finance of Russia dated August 29, 2005 No. 03-03-04/1/183, Federal Tax Service of Russia for the city of

Moscow dated August 6, 2009 No. 16-15/080966).

At the same time, for tax purposes, leasing property is the provision of services, because

the results of such activities do not have material expression, they are sold and consumed in the process of carrying out this activity (clause 5 of article 38 of the Tax Code of the Russian Federation). Accordingly, if the contracting parties have concluded a lease agreement and signed an act of acceptance and transfer of the property that is the subject of the lease, then it follows that the service is sold (consumed) by the parties to the agreement and, therefore, organizations have a basis for inclusion in the tax base for the tax on profit of the amounts of income from the sale of such a service (lessor) and expenses in connection with the consumption of the service (tenant) (letters from the Federal Tax Service of Russia for the city of