Which document confirms the provision of services
Which document confirms the provision of services
In business and in the home not only goods are sold, but also services are provided. In the latter case, it is necessary to pay attention to the proper registration of services rendered and received.
Instructions
1
The provision of services depends on whois a party to the contract and in what form it is concluded. So, if various household services are provided, in this case, as a rule, an oral contract is concluded and a receipt or check is issued. Regardless of the type of this document, it indicates the name of the services, their cost and payment procedure. The receipt must also contain the signature of the customer and the performer. In addition, the receipt determines the warranty period during which the recipient of the service can present his claims to the performer. In some cases, the receipt for the provision of services can be made out on forms of strict accountability.
2
If the parties to the service agreement from bothparties are legal entities or individual entrepreneurs, upon the fact of its implementation, an act of acceptance and transfer of services is drawn up. In it, with reference to a specific contract, the list of services provided, their volume and value is indicated. In addition, in order to avoid problems with accounting and reporting, the act should write the period of time for which services were rendered. Also in the act, there should be no absence of any comments from the customer regarding the quantity and quality of the services rendered.
3
When providing services betweenpayers of VAT must be issued an invoice. It is also a document confirming the provision of services. In addition to other requisites, the invoice should specify the nomenclature, volume and units of measurement of services provided, as well as their cost (per unit and total). The presence of an invoice will grant the recipient of the services the right to a tax deduction for VAT.
4
In order to avoid problems with the tax authorities,It is necessary to describe in detail the services provided. For example, it is important not only to indicate in the act that consulting and other similar services were provided, but also to decipher what they consist of. If as a result of rendering services to the customer any information or documents was transferred, the act should also mention this.
