How to make an adjustment report for completed work. Corrective act on completed work. What are the tax consequences of VAT for the buyer and seller when registering a CFS?

It is a list of certain data compiled in tabular form. All are indicated business transactions carried out in the process of conducting activities. There are a wide range of rules of conduct accounting. One of these is the need to indicate documentary evidence of a certain type of operation. Documents that must be mentioned in financial statements, are called "documents strict reporting" This is exactly what the act of completed work, as well as its varieties, refers to. This implies the obligation to draw up such an act. The process of drawing up the document is quite simple. But there are some important features this kind of procedure. It is best to familiarize yourself with all of them in advance.

Certificate of acceptance of completed work ks-2

Don Messages: 17769 Reputation: 626 Status: Offline stroiiraduisa, letter “I don’t pretend to be touchy at heart. And I’ll honestly add: character is not honey. Yesterday, a black cat gave way to me and, after spitting three times, trudged around” (C) “I accept claims addressed to me once a week. Yesterday" (C) P.S. I work at Grand Estimate. whichever one is lucky...
stroiiraduisa Date: Sunday, 05/21/2017, 21:17 | Message # 6 Private Awards: 0 Group: Verified Messages: 4 Reputation: 0 Status: Offline Quote veronika-2 () letter Thank you) iroc_ Date: Monday, 06/19/2017, 13:10 | Message # 7 Private Awards: 0 Group: Verified Messages: 10 Reputation: 0 Status: Offline Quote vladnik () For budgetary objects, minus KS-ki are given in the calculation in full decoding with an indication (link) to the previously carried out KS2Everything can be formatted in the form KS2 team or individually (at Zach’s request) Good afternoon.

Certificates of completed work

Document templates

Author: Alexandra Zadorozhneva December 8, 2017 The customer accepts from the contractor different kinds construction and installation works in accordance with act KS-2. We tell you how to fill it out in 2018. When to use Act KS-2 - this is the main documentary evidence of acceptance of repair, installation, construction and capital construction performed by the contractor upon conclusion of the contract ( government contract). This primary document accounting approved by Resolution of the State Statistics Committee No. 100 of November 11, 1999.

However, according to current legislation and by agreement with the customer, the contractor can make adjustments to the formal form of the act based on the needs of a specific business entity, if this does not run counter to the current legislation of the Russian Federation and the interests of society.

Adjustment ks2.

Date: Monday, 06/19/2017, 13:34 | Message # 11 Generalissimo Rostov-on-Don Awards: 362 Group: Moderators City: Rostov-on-Don Messages: 17769 Reputation: 626 Status: Offline Quote iroc_ () but the rest of KS-3 is not correct, the cumulative amount is not coming now. here’s what to do….. so for the last KS-3 you need to make an adjustment, include negative acts there. Quote Olla () I had a similar case. After some time, the auditor checking the customer found paid and unfulfilled in full work. There was a letter from the customer to the contractor regarding the return Money. The contractor returned the money. And that’s it, no adjustments KS-2, KS-3 closed contract.
here they don’t want to bring it to this point, but return the money right away))) “I don’t pretend to be hard to touch in my heart. And I’ll honestly add: character is not honey.

Formation of an adjustment report for completed work

The document drawn up according to the sample is signed by both parties (there may also be a third party - the investor). The number of original copies of the form is discussed by the parties. Where can I download a sample form for KS-2? The form for the act of completed work KS-2 can be downloaded below: Download the form KS-2 Act KS-2 - a sample of filling can also be downloaded on our website: Download a sample of filling out KS-2 2017
To learn how the unified form KS-2 helps to defend the right to deduct VAT, read the article “Is it legal to refuse to deduct VAT if the name of the goods (work, services) is given in a general form in the invoice?”

How to fill out the unified form KS-2

non-abbreviated legal names of all parties to the transaction (customer, executor and investor, if any), recorded in their Charters;
codes by classifiers (OKPO and OKUD);
location of organizations that are parties to the transaction and their contact information;
date and place of drawing up the document, reference to a contract or other civil law act;
a high-quality and detailed description of the work performed, as well as other aspects agreed upon by the parties;
in case of any comments regarding the timing, volume or quality of work, they must be recorded in the act;
visas of the parties with their decoding and certification with seals.

Unified form No. KS-2 - download form and sample

The amount must be indicated in rubles. After filling out the header, the data is entered into the tabular part of the document, separately in each column:

Serial numbers.
“Item number according to the estimate” - numbering of the work performed or the material used based on estimate documentation. If the form is filled out in accordance with several estimates, then the numbering may be duplicated.
The name of each item is strictly in accordance with the estimate documentation.
"Number unit price" - codes from estimates based on FER collections.
“Unit of measurement” - indicates the qualitative designation of the actions performed under the contract.
This column contains the quantitative designation of contracting activities. It is forbidden to indicate the percentage of completion.
Column 7 includes unit price data based on unit rate books.

Certificate of completed work ks-2 ks-3 sample form

This term is necessarily used when drawing up this act to indicate the recipient of services for construction and other work. In turn, the “contractor” The performer of the work that was specified in the relevant agreement “Stage of work” A certain period of provision of services, the time at the time of which some list of works must be already completed. Most often, an adjustment report is drawn up in the event of a change in the terms of delivery of services, deadlines for delivery of work, or when other circumstances arise “Certificate of completed work” A special document on the basis of which the work is accepted.
In this article, we will highlight the main positions of such a document:

all the work performed by the contractor under the agreement is indicated in order. The final result must be what the original contract was about;
deadlines for completing tasks are also taken into account in the drafted report;
the cost of the actions performed excluding the tax base (VAT). The amount of such tax may be indicated in a separate column;
various data regarding the quality of the work, comments from the receiving party, and a general conclusion about whether the customer accepted the task and was satisfied with the result should be reflected in the KS-2 form document.

In the absence of detailed information, it is best to turn to official sources for it. For example, the website of the Federal Tax Service. This resource represents detailed information on this occasion. Essential issues that must be considered:

approved form;
step-by-step instruction;
when working in 1C;
sample filling.

Approved form The corrective work form in some cases can be drawn up at the enterprise based on its own needs, without taking into account legal norms and requirements.
At the same time, there is a form approved at the legislative level for certain cases. You can view it or download it on the official website of the Federal Tax Service. By to this address The universal feed of the adjustment document is presented.

This format is also designated by the abbreviation UKD.

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Question

WE provided services, but after issuing invoices and acts, the quantity and price of services changed. We have issued, the buyer asks to issue an adjustment report. Should we exhibit it and where can I get a sample?

Answer

In the situation under consideration, you must draw up a document that indicates a change in price; this could be a contract, agreement or deed. Draw up the act in any form. There is no sample. The act must include the necessary details of the primary document, including its name, date of preparation, content of the fact of economic life, etc. For example: Adjustment act

to act No.... dated... on the fulfillment of LLC obligations under agreement No.... dated..

Description of services.

1. Article:If the price changes, it is not necessary to correct the invoice

“...Under the agreement with the supplier, the price per unit of goods depends on the volume of purchases. If we purchase it for more than 10 million rubles per quarter, we are entitled to a discount. Its size is 5 percent of the cost of previously shipped goods for the quarter. We usually sign the discount agreement after the 15th day of the month following the quarter. After October 1, if the price of the goods decreases, the supplier will issue us an adjustment invoice. Should the seller also require a corrected invoice for goods?..”

From a letter from the chief accountant Larisa Goryacheva, Kurgan

No, Larisa. The seller does not have to correct the invoice.

If the price decreases, the seller will issue an adjustment invoice to your company. It is required. Based on this document, your company will restore the VAT previously accepted for deduction (). The supplier will issue an invoice within five calendar days from the date of drawing up the documents on the discount ().

The invoice, in turn, is necessary to write off income tax expenses and confirms the fact that the goods have been accepted for accounting. In this case, the primary document that indicates a reduction in price may be a contract, agreement or other document, such as a deed. A similar position was confirmed to us by the Russian Ministry of Finance.*

BSS "System Glavbukh" 2015

2.Article: An act is sufficient to apply for a discount.

Oksana, we believe that there is no need to correct the delivery note.

It is enough to register in free form agreement or act on granting a discount. But in this act, in any case, it is necessary to include the necessary details of the primary document, including its name, date of preparation, content of the fact of economic life, etc. (). This document already confirms the price change. A similar position was confirmed to us by the Russian Ministry of Finance.

BSS "System Glavbukh" 2015

Any individual (persons) who provides certain services or performs a specific task must provide their customer, who undertakes to pay for his services, with a special document confirming the completed order (services provided). In 2018, this document is also mandatory in the cooperation of a private entrepreneur performing services with customers who contact the contractor to complete one or another order. In order to conclude such an agreement, a special form is required.

In 2018, there is a law according to which it is necessary to mandatory draw up a special technical act of acceptance and transfer of completed orders or services provided. It does not matter whether a private entrepreneur operates on a general basis or on a single tax basis. It is better to format the file using the 1c program. To avoid mistakes, it is better to download a sample form for filling out in 1c.

The act must be drawn up in accordance with generally accepted rules. Technical act, prepared in the process of transferring the result to customers, can be done in word. The template will help you compose it correctly. The contract must be certified bilaterally. The technical protocol for the acceptance of the completed task will be evidence that the customer, for his part, does not make any claims regarding the services that were performed by the performing party.

In 2018, there is a law according to which the certificate of delivery and acceptance of work and services is carried out by two parties - the customer and the contractor. Questions related to the quality of the performed action are excluded. To prepare such papers, there is a special form.

You can download the sample and fill it out within the established standards. The standard form is filled out by the customer, and the contractor puts his signature. The 1c program allows you to create such reports. The business paper form is done in excel. The sample makes it possible not to encounter difficult moments. There are three such documents in total:

main - certificate of delivery and acceptance of work (or services);
corrective;
intermediate.

A technical act is a mutual agreement between the customer and the performing party. Each of them is filled out in accordance with general standards. What does this contain? business paper:

Name;
date and year of filling;
the name of the organizations that adopted it and compiled it;
list of actions and services that are performed;
remuneration;
job titles of the customer and the contractor;
signatures of all participants.

Corrective act of completed work

In some cases, it is necessary to draw up a document such as an adjustment act for the acceptance and transfer of services. In 2018, it is compiled in accordance with previously adopted standards. The corresponding form is filled out by the customer. This requires a standard form and program 1c.

To avoid mistakes, it is better to download the form, which is located at the bottom of the article; use the sample to fill it out correctly. In some cases, an adjustment deed is required to make certain changes. For example, to indicate a different price when paying for services, change the procedure for transferring money, or another list of actions.

Interim certificate of completed work

Such evidence of services performed is not independent, but is attached to the main one. The completion dates for certain stages of maintenance are indicated in the interim report. This is proof that a certain part of the task has been completed and delivered to the customer. A standard form is used, as well as program 1c.
They must be prepared in duplicate. In this case, one of them is transferred to the contractor, the other to the customer.

Today, in construction, as well as in various other fields, it is mandatory to draw up reports of completed work. Such documents allow you to solve many different problems. There are several types of such acts. One of the most frequently used is the adjustment one. It allows you to simultaneously solve several different problems. However, the format of this document is not defined. But, at the same time, there is a certain list of items that must be included in it.

What you need to know
Form of correction report for completed work

If possible, it is worth understanding the algorithm for compiling this document in advance. This way you can avoid the assumption typical mistakes when compiling. Today, without exception, all enterprises, as well as individual entrepreneurs, must prepare their financial statements.

Certificate of acceptance of completed work ks-2

An example is SNiP 12-01-2004 regulates construction works. Includes sections: Appendix “A” What terms are used in this document Appendix “B” The format of the inspection report is indicated hidden work Appendix “B” How the work acceptance certificate should be drawn up Also, the adjustment report should not violate the provisions of certain provisions Civil Code RF.
If certain requirements are not met, it may simply be declared void at the legal level. As a result, it will be impossible to use it in court, as well as in various other cases, to solve other problems.

Certificates of completed work

What are KS-2 and KS-3 used for? In the process of performing the work specified in the contract or contract, the organization, called the contractor, is obliged to keep a log of their implementation in the standardized form KS-6a. In addition, in advance of the work, an estimate is drawn up, which sets out their clear cost.

By comparing information from the two specified documents, employees of the accounting department or economic department fill out an act of form KS-2. It is a documentary confirmation of acceptance of the work performed and the absence of complaints from the customer regarding their quality or deadlines.

Attention

If the claims are significant, they are recorded in the act. Subsequently, based on the analytical information from KS-2, the accountant or economist fills out the Certificate of form KS-3.

Adjustment ks2.

The most important ones include the following: Based on it, it will be possible to formulate claims. And also a list of works, the quality of which is not high enough, does not meet certain previously established criteria in the contract, other documents. This act is a document of strict reporting. It is necessary for maintaining accounting report, required for submission to tax office when conducting a desk-type inspection If you need to protect your interests in court This act can act as one of the confirmations of the fact of violation of rights Providing investors with credit information from the bank As a fact of having completed a certain amount of work, confirmation of the presence of certain prospects for the enterprise Quite often this document required by Federal tax service– to conduct a desk audit.

Formation of an adjustment report for completed work

KS-2. and plus somehow arrange a refund of the money, again... “I’m not pretending to be hard to touch in my heart. And I’ll honestly add: character is not honey. Yesterday, a black cat gave way to me and, after spitting three times, trudged around” (C) “I accept claims addressed to me once a week.

Yesterday" (C) P.S. I work at Grand Estimate. which one will be lucky... iroc_ Date: Monday, 06/19/2017, 13:21 | Message # 9 Private Awards: 0 Group: Verified Messages: 10 Reputation: 0 Status: Offline The fact of the matter is that the accounting department does not know how to do... KS-2 and KS-3 signed the adjustments (sort of with the contractor).
but the rest of the KS-3 are not correct, the cumulative amount does not work now. here's what to do.....

How to fill out the unified form KS-2

If contract prices are fixed, then dashes are entered in the column.

The last column is filled in in any case. It indicates the cost of contract work either in accordance with the contract or on the basis of a calculated indicator from the FER collections.

IMPORTANT! The finished document is signed by the managers of the contractor and the customer (after verification and approval). Coordination of KS-2 is impossible without the simultaneous provision of a certificate in form KS-3, which is the basis for mutual settlements.

Unified form No. KS-2 - download form and sample

Important

Therefore, it is worth avoiding various inaccuracies in such documentation. This can lead to quite serious problems.

Since it is often strict reporting documents that are used to implement various money laundering schemes. Any inaccuracies will result in fines being imposed.

Also, the admission of inaccuracies can cause errors in the financial statements. As a result, the balance simply does not match, credit and debit.

Which will lead to the impossibility of submitting reports. The process of drawing up an adjustment act should be approached as carefully as possible. Regulatory regulation There is simply no established and mandatory form of an act of this type in the legislation.
But there are also specialized regulations, on the basis of which acts are drawn up in certain areas.

Certificate of completed work ks-2 ks-3 sample form

Olla Date: Monday, 06/19/2017, 13:27 | Message # 10 Prize-winner of the Miss Estimated Portal competition Sergiev Posad Awards: 124 Group: Verified City: Sergiev Posad Messages: 1198 Reputation: 98 Status: Offline I had a similar case. After some time, the auditor checking the customer found the work paid for and not completed in full. There was a letter from the customer to the contractor about the return of funds. The contractor returned the money. And that’s it, no adjustments KS-2, KS-3 under a closed contract. What would you do if you were Benny Creek? You wouldn't do anything. And he did. That's why he's the King, and you keep a fig in your pocket...

The first column is the serial number of the construction and installation work performed in this act.
The second column is the position number according to the pre-compiled estimate.
The third column is the name of the work. They need to be written succinctly, but with a fairly clear decoding. Each type of work must be indicated separately, without allowing combinations. Otherwise, the customer may refuse to sign this form and demand the drawing up of a new act.
The fourth column is the unit price number. It is also worth giving a special explanation here: it means that construction estimates are usually compiled based on the prices of special collections of Uniform Norms and Prices.

In particular, for the acceptance of various construction and installation works (including final payments between the contractor and the customer under concluded contracts), a standard unified form for the Certificate of Acceptance of Completed Work in the KS-2 form must be filled out. You should approach its filling out carefully, since this is a reporting document and, if executed correctly, it will help to avoid possible claims from regulatory structures. FILESDownload a blank form of the KS-2 form .xlsDownload a sample of filling out the KS-2 form .doc Before moving on to the instructions for filling out the act in the KS-2 form, it should be noted that it allows you to accurately list the names of the construction, installation and other types of work performed ( housing and communal services, industrial, construction of civil facilities, etc.), and also takes into account their timing and cost.

An adjustment invoice has been issued. Whether it is necessary to draw up an adjustment report for the work performed for this invoice and in what form this should be done - read the article.

Question: An Adjustment Certificate on the work performed (services rendered) is drawn up for the adjustment invoice. If an Adjustment Act is drawn up, then in what form.

Answer: No, you do not need to make an adjustment report for services.

After all, the document was drawn up, right, at the time of the transaction.

Reflect the adjustment operation on the basis of primary accounting documents drawn up in accordance with the terms of the contract, an additional agreement to it or another document (Part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

Rationale

Do I need to make changes to the invoice when receiving a discount from the supplier associated with a change in the price of the product?

No no need. This is explained as follows.

When determining the cost of goods, the seller may provide for its reduction depending on various conditions, that is, to provide a discount (clause 3 of Article 485 of the Civil Code of the Russian Federation). The condition for granting a discount associated with a change in the price of a product may be stipulated in the supply contract, an additional agreement to it or another document confirming the amount of the discount.

When shipping goods, primary documents are drawn up, in particular, invoices in the form approved by the head of the organization (for example, in form No. TORG-12), on the basis of which the goods are credited to the accounting accounts (Part and Article 9 of the Law of December 6, 2011 No. 402-FZ).

If in the future the supplier provides a discount that reduces the cost of the goods, an appropriate adjustment should be made in the buyer's accounting. Reflect the adjustment operation on the basis of primary accounting documents drawn up in accordance with the terms of the contract, an additional agreement to it or another document (Part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ). In practice, an accounting certificate is most often prepared to reflect discounts in accounting. Based accounting certificate In accounting, reflect the decrease in the cost of the goods by the amount of the discount provided.*

Thus, make changes to the delivery note in in this case no need. Similar explanations are given in the letter of the Federal Tax Service of Russia dated January 24, 2014 No. ED-4-15/1121.*

Together with invoices, the “primary” is also adjusted

From October 1, when the price or quantity of goods changes, the supplier issues an adjustment invoice to the buyer. But what to do with invoices, certificates of services rendered and all the rest of the “primary” is not clear. The Ministry of Finance informed us that changes in the procedure for issuing invoices did not affect the preparation of other primary documents. So they are filled out in the same order that was in effect before October 1.*

Adjustment invoices can only be issued in certain situations.

For example, when providing a discount, identifying defects, mismatches, shortages, or changing tariffs. And in each of these cases, the primary documents are corrected in a special way (see table).

How to make corrections to primary documents*

Situation

How and what documents need to be corrected

Upon acceptance of the goods, the buyer discovered that the goods were defective, mismatched, or incomplete*

If the goods do not conform in quantity and quality upon acceptance, the buyer is required to draw up a report (Methodological recommendations, approved by letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5). If a domestic product is defective, the TORG-2 form is used. Afterwards, you need to write down the number and date of the acceptance certificate on the goods or waybill. In particular, in the TTN - in the column “Notes on compiled acts”. The act is the basis for filing a claim with the supplier. In this case, there is no need to make changes to TORG-12. After all, the document was drawn up correctly at the time of the transaction*

How to draw up an adjustment invoice and register it in the sales book and purchase book

The seller is obliged to issue an adjustment invoice within five calendar days from the date on which he agrees on the changes with the buyer or notifies him of them. It is necessary to confirm the buyer’s consent or the fact of his notification with primary documents. For example, a contract or a separate agreement. Only if these conditions are met, the VAT indicated in the adjustment invoice can be deducted. This procedure follows from the provisions of Article 168, paragraph 13 of Article 171, paragraph 10 of Article 172 Tax Code RF.*

Adjustment invoices and new rules for calculating VAT when the cost of delivery changes

From October 1, changes in delivery costs must be taken into account using an adjustment invoice

Since the fourth quarter, when the cost of shipments changes, it is no longer necessary to correct the invoice issued by the seller upon shipment. Suppliers must now issue adjustment invoices. However before drawing it up, the seller must notify the buyer of the change in price shipment. The latter’s consent or the fact of his notification of a change in value can be confirmed either by an additional agreement or by any primary document (Clause 10 of Article 172 of the NKRF).*

Vladislav Volkov answers:

Deputy Head of the Income Taxation Department individuals and administration of insurance premiums by the Federal Tax Service of Russia

“Inspectors will compare the income of individuals in 6-NDFL with the amount of payments calculated for insurance premiums. Inspectors will begin to apply this control ratio starting with reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling out 6-NDFL for the first quarter, see the recommendations.”

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