Primary accounting documents for construction. Primary documents

Rules for registration of completed construction works between the parties provide for the necessary compliance of the forms of primary documents with the requirements of the current legislation. At present, the following unified forms of primary documents are used as the main ones to account for work in capital construction:
certificate of acceptance of work performed (form No. KS-2);
certificate of the cost of work performed and costs (form No. KS-3);
general work log (form No. KS-6);
logbook of the work performed (form No. KS-6a);
certificate of commissioning of a temporary (non-title) structure (Form No. KS-8);
an act on the dismantling of temporary (non-title) structures (form No. KS-9);
an act on the assessment of buildings, structures and plantations subject to demolition (transfer) (form No. KS-10);
the acceptance certificate of the completed construction object (form No. KS-11);
the act of acceptance of the completed construction of the facility by the acceptance committee (form No. KS-14);
construction suspension act (form No. KS-17);
act on the suspension of design and survey work on unrealized construction (form No. KS-18).

The certificate of acceptance of a completed construction of an object (Form No. KS-11) is used as a document of acceptance of a completed construction of an industrial and civil-housing facility of all forms of ownership (buildings, structures, their launch queues, including reconstruction, expansion and technical re-equipment) when they are fully ready in in accordance with the approved project, work contract (contract).

Form No. KS-11, which is the basis for the final payment for all work performed by the contractor, is drawn up in the required number of copies and signed by the general contractor and the customer or another person authorized to do so. The acceptance of the completed construction of the facility is made by the customer based on the results of his inspections, surveys, measurements and tests, as well as documents of the contractor confirming the compliance of the facility with the approved project, norms, standards and SNiP, as well as the conclusions of the supervisory authorities. The contractor (subcontractor) or the performer of the work shall attach a list to the above document required documents and transfers them to the customer, who, in turn, transfers them to the user of the object. At the same time, the contractor, on the basis of the acceptance certificate of the completed construction of the object, submits documents in the prescribed manner statistical reporting on the fulfillment of contractual obligations. The completed construction is included in the accounting for that reporting period, in which the fact of its commissioning is registered. The fact of putting into operation of the accepted facility is registered by the customer (user of the facility) with the local authorities.

The act of acceptance of the completed construction of the facility by the acceptance commission (form No. KS-14) is a document on the acceptance and commissioning of the completed construction of an industrial and civil-housing facility and its enrollment in fixed assets of all forms of ownership, including federal, as well as facilities built at the expense of concessional lending... The above act is the basis for the final payment for all work performed by the contractor (subcontractor) in accordance with the agreement (contract). The acceptance of the completed construction of the object is made by the customer and the members of the acceptance committee on the basis of their surveys, tests, as well as the conclusions of the supervisory authorities. The cost of the work performed is indicated in actual prices current year... All documentation for the acceptance of the facility and the list of required documents are transferred by the customer to the user of the facility for subsequent registration with local authorities.

If the customer accepts the work from the contractor without verification (without an acceptance commission), then he loses the right to refer to the defects of the work that could have been established with the usual method of its acceptance (obvious shortcomings) and cannot demand their elimination in court.

The register of completed work (form No. KS-6a) is the main primary document reflecting the technological sequence, deadlines and conditions for the production of construction and installation works (hereinafter - construction and installation works) and is maintained by the person responsible for the construction of a particular structure. The above journal is a cumulative document on the basis of which an act of acceptance of the work performed (form No. KS-2) and a certificate of the cost of the work performed (form No. KS-3) are drawn up. A register of work performed (form No. KS-6a) is maintained for each construction object based on measurements of work performed and uniform norms{!LANG-27ded160626faceb288082adf6dfb8e0!}

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For the elimination of buildings and structures, structures, etc. construction organizations must draw up an act on the assessment of buildings, structures, structures and plantings subject to demolition (transfer) (form No. KS-10). This form is used to determine the size material damagecaused to the owner (owner) of a building, structure, structure (as a rule, an individual or legal entity). To draw up and sign this act, a commission is appointed, which should include representatives of the customer (developer) of the newly built facility, representatives of the BTI.

Currently, the Resolution of the State Civil Service of the Russian Federation No. 7 (17) is in force, which introduced unified forms of primary accounting records for fixed assets accounting. These forms must also be borne in mind when accounting for capital construction and repair and construction work.

Primary accounting documents, registers accounting and accounting records must be kept for at least five years in accordance with the rules of archival records management. Responsibility for organizing the storage of accounting documents, accounting registers and accounting statements in accordance with the Federal Law "On Accounting" (7) bears the head of the organization.

The end of the construction process of any object is drawn up by a package of documents for the transfer of the results of all work performed from the contractor to the customer. There are unified forms of documents for registration of acceptance and transfer of work, which are mandatory for use by all construction and repair organizations.

Legal aspects

Article 740 of the Civil Code of the Russian Federation stipulates that under a construction contract, the contractor undertakes to build a certain object on the instructions of the customer or perform other construction work within the time period established by the contract, and the customer undertakes to create the necessary conditions for the contractor to perform the work, accept their result and pay the agreed price. According to Art. 753 of the Civil Code of the Russian Federation, the customer, who received a message from the contractor about the readiness to hand over the result of the work performed or the completed stage of work, is obliged to immediately start accepting it. At the same time, in cases provided for by law, representatives of state bodies and bodies should participate in the acceptance of the result of work local government... Thus, it allows to carry out acceptance and transfer of work either upon completion of a certain amount of work or in stages. In this case, the specific option for the delivery of objects (stages) must be defined in the work contract. In accordance with paragraph 4 of Art. 753 of the Civil Code of the Russian Federation, the delivery of the result of work by the contractor and its acceptance by the customer are formalized by an act signed by both parties. The Code stipulates that if one of the parties refuses to sign the act, a note is made in it and the act is signed by the other party. In this case, a unilateral act of delivery or acceptance of the result of work can be recognized by the court as invalid only if the reasons for refusing to sign the act are recognized by it as justified. According to the same article of the Civil Code of the Russian Federation, the customer has the right to refuse to accept the result of work only if such deficiencies are found that exclude the possibility of using the object for the purpose specified in the contract and cannot be eliminated by the contractor or customer. It should be noted that when performing and delivering the results of construction work in stages (i.e. if the stages are provided for by the contract), the customer, who has previously accepted the result of a separate stage of work, bears the risk of the consequences of death or damage to the result of the work that did not occur through the fault of the contractor. If the phased delivery of work is not provided for by the contract, then, despite the execution of the acceptance certificate and the recognition in the contractor's accounting of the proceeds from the implementation of construction and installation work, in the event of loss or damage to property, the contractor still bears responsibility for this. That is, the signing of interim acts of acceptance of work does not mean the transfer to the customer of the risk of the destruction of the object (clause 18 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of 01.24.00 No. 51).

Compliance with legislation

All business transactions carried out by the organization must be formalized with primary accounting documents, on the basis of which accounting is kept (). The creation, procedure and timing of the transfer of primary accounting documents for reflection in accounting are carried out in accordance with the rules for the organization's workflow (clause 5). Thus, for the purposes of accounting, the primary accounting document will be the act of acceptance and transfer of work results signed by the parties. A similar rule is contained in Art. 272 of the Tax Code of the Russian Federation, which regulates the tax accounting for the purposes of calculating income tax: the date of material expenditure is the date of signing by the taxpayer of the act of acceptance and transfer of works (services). This document (act) justifies the costs of the customer, who must keep records of the scope of work, and the time of their implementation. In addition, do not forget that in order to recognize costs for tax purposes, the taxpayer must confirm their economic justification. At the same time, economically justified expenses are expenses due to the goals of obtaining income, satisfying the principle of rationality and due to the customs of business turnover. Registration of the results of the delivery of the work performed by the contractor is carried out according to unified forms, approved, which also determines the procedure for filling them out. For more information on how to use these forms, see. According to the above-mentioned documents of Rosstat, the Act No.KS-2 is applied for the acceptance of completed contract work, which in essence is a calculation of the cost of work performed for the reporting period. Since, according to Art. 709 of the Civil Code of the Russian Federation, the cost of work performed is determined as the costs of the contractor plus his remuneration, then the KS-2 form should reflect the full cost of the work performed, taking into account the contractor's remuneration. The act according to the form No.KS-2 is drawn up on the basis of the data of the Register of work performed (form No.KS-6a), which is maintained by the contractor. Based on the data of the Act on the acceptance of the work performed, a Certificate of the cost of work performed and costs (form No.KS-3) is filled in, in which the work performed and costs are reflected based on the contractual cost, taking into account the total volume of work performed since the beginning of the construction of a particular facility. This certificate is used for settlements between customers and contractors for the work performed. Based on these primary documents, accounting is kept of proceeds, costs of construction and installation work and their write-off, determination of the cost of fixed assets, etc. Often, in small construction companies with small volumes of work, the question is asked: is it necessary to draw up estimate documentation when concluding a work contract? On the one hand, in accordance with Art. 743 of the Civil Code of the Russian Federation, the price of work is determined on the basis of the estimate, and the estimate, along with the technical documentation, determines the subject of the contract, that is, it constitutes its essential condition. On the other hand, the absence of technical documentation and an estimate is not evidence of the invalidity of the contract (clause 5 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 01.24.00 No. 51). But in any case, upon delivery and acceptance of works, acts and certificates must be drawn up according to forms No.KS-2, KS-3. Therefore, if these acts and certificates are drawn up correctly, then there should be no complaints from the regulatory authorities even in the absence of an estimate, since they ultimately boil down to the issue of determining the actual costs of the taxpayer. And these forms reflect the types and cost of all construction work performed under the contract. Let us consider in more detail the procedure for processing documents when receiving and transmitting the results of completed construction work.

Logs of the work performed (forms No.KS-6, KS-6a)

The price of the construction contract consists of the actual costs of the contractor and the amount of remuneration due to him for the performance of work. The price of the work can be negotiated or open. The contract price is determined by the contract value of the construction object. The open price is the sum of the costs accepted, estimated at current prices, and the contractor's profit as agreed in the construction contract. All costs associated with the construction of the facility must be recorded in the Journal of the work performed (form No.KS-6a). It is carried out by the contractor separately for each construction object on the basis of uniform standards and prices for each structural element or type of work. Then, on its basis, the General Journal of Work Performed (Form No.KS-6) is filled in, which is maintained throughout the entire period of work. The title page of the General Journal of Completed Work is completed before the start of construction by the general contractor for the construction organization with the participation of the design organization and the customer. When the completed construction of the object is put into operation, the General Journal of the work performed is presented to the working commission, and after the acceptance of the object is transferred for permanent storage to the customer or operating organization. The general journal of the work performed must be numbered, laced, signed by the head and chief accountant, and also sealed with the seal of the organization. The journal of accounting of work performed (form No.KS-6a) is the main document that reflects the sequence, deadlines and conditions for the production of construction and installation works. The account of the work performed is kept by the contractor on a cumulative basis from the very beginning of construction until the full completion of the contractor's obligations for this construction project. At the same time, the customer not only accepts the completed work, but can also control the order execution process. This journal is used to record the work performed and is a cumulative document, on the basis of which the Act of acceptance of the work performed in the form No. KS-2 and the Certificate on the cost of work performed and costs in the form No.KS-3 are drawn up.

Certificate of acceptance of work performed (form No.KS-2)

Form No.KS-2 "Certificate of acceptance of work performed" is used for acceptance of completed contract construction and installation works for industrial, housing, civil and other purposes, when the contractor (subcontractor) has completed construction and installation work and the customer (general contractor) has no claims to them. The act is drawn up on the basis of the data of the Log of the work performed (form No.KS-6a) and signed by authorized representatives of the parties (the manufacturer of the work and the customer (general contractor)). The number of copies of the act is determined by the needs of the customer, contractor and other interested parties. The procedure, terms of acceptance of objects and signing of acts of work performed are established in the contract by agreement of the parties, for example, monthly, after the completion of each stage of work (if the contract stipulates that construction is carried out in several stages) or after the completion of all construction and installation works. On the basis of acts in the form No.KS-2, operations for the implementation of construction work in accounting and tax accounting are reflected exactly on the date indicated in the act. At the same time, handing over to the customer (acceptance from a subcontractor) of the work performed without drawing up the form No.KS-2 is unacceptable. The absence of an act, which is necessary to record the income (expenses) of the organization, can be considered as a gross violation of the rules for accounting for income, expenses or objects of taxation (Article 120 of the Tax Code of the Russian Federation) and entails the imposition of a fine of 5,000 rubles. (for more than one tax period - in the amount of 15,000 rubles.) The act according to the form No.KS-2 reflects the list and scope of work performed by the contractor during the reporting period, both on its own and by subcontractors. The reporting period is determined in the contract. For example, in the contract it may be written that the contractor sends to the customer on a monthly basis, together with the invoice for payment, the Act of acceptance of the work performed in the form No.KS-2. This document confirms the acceptance by the customer of those works and at the cost that were determined by the estimate. In practice, Form No.KS-2 is used not only as a document confirming the fact of acceptance of works by the customer. This form can be used as a decoding of the volume of work performed by the contractor in order to determine the cost of work performed in this reporting period. The total cost of construction and installation works under the contract is determined on the basis of design estimates. The estimated pricing system is based on the determination of the base cost, taking into account the applied conversion factors (indices) estimated cost (approved by the relevant executive authorities). These estimated cost conversion factors may change every month (or quarter). In this case, the customer and the contractor will monthly calculate the cost of the volume of work performed, based on the coefficients in force in the given month. Then the form No.KS-2 is drawn up monthly, even if the delivery of the work performed is not carried out. In the contract, it is necessary to determine exactly this purpose of the monthly signing of Form No.KS-2 and indicate that the fact of monthly signing of this act does not indicate the acceptance of work by the customer, but is intended only to determine the cost of the work performed by the contractor. In addition, it is necessary to determine in the contract what document will be used to formalize the actual acceptance of the work results by the customer, for example, an act in the form No.KS-11. Under such conditions, the act in form No.KS-2 will not be a document on the basis of which the accountant of the contractor is obliged to reflect in the accounting the proceeds from the sale of the work performed.

Certificate of the cost of work performed and costs (form No.KS-3)

Based on form No.KS-2, the "Certificate of the cost of work performed and costs" is filled in according to form No.KS-3. It is drawn up for construction and installation work performed in the reporting period, overhaul of buildings and structures, other contract work and is submitted by the subcontractor to the general contractor (general contractor to the customer). The certificate is drawn up, as a rule, in two copies. One copy - for the contractor, the second - for the customer (developer, general contractor). The work performed and costs in the Help are reflected based on the contractual cost. Filling out the Certificate in the form No.KS-3, the contractor transfers into it the final data from the form No.KS-2. In columns 4, 5, 6 of Form No.KS-3, the cost of work and costs is indicated accordingly: on an accrual basis from the start of work, on an accrual basis from the beginning of the year, separately for the reporting period. The data is given as a whole for the construction site, with the highlighting of data for each object included in it (start-up complex, stage). The "Total" line of the help displays the total amount of work and costs excluding. A separate line indicates the amount of VAT. The line "Total" indicates the cost of work performed and costs including VAT. Payment for the work performed by the contractor in accordance with Art. 746 of the Civil Code of the Russian Federation is made by the customer in the amount stipulated by the estimate, within the time frame and in the manner established by law or by the construction contract. The estimated (contractual) cost of the work performed, their name and volume are indicated in acts according to forms No.KS-2 and KS-3. Therefore, when the customer pays for the work performed by the contractor, he must have both forms - No.KS-2 and KS-3. In practice, most often, the customer first accepts the work, draws up the Acceptance Certificate of the work performed in the form No.KS-2, and then, on the basis of this act, signs the Certificate on the cost of the work performed and costs in the form No.KS-3, confirming the customer's debt for the performed contractor and the accepted scope of work. After that, the customer is obliged to make settlements with the contractor. That is, settlements with the customer coincide in time with the acceptance of works and with the reflection by the contractor of proceeds from sales in the accounting. However, the presence of a certificate in the form No.KS-3 does not always mean that the acceptance of the work by the customer has taken place and that the proceeds should be reflected in the accounting. In other words, the drawing up and signing by the parties of a certificate in the form No.KS-3 does not in all cases imply an unconditional settlement of the customer with the contractor on its basis. For example, if the contract does not provide for the monthly settlement of the customer with the contractor, then the certificate signed by the parties for the calendar month for the volume of work performed in this month is not a basis for demanding that the customer pay their cost. In this case, the monthly signed certificate will be simply a cumulative document that is presented to the customer for payment for settlement perioddefined in the contract. Thus, forms No.KS-2 and KS-3 filled in according to the established procedure will be the basis for reflecting in the contractor's accounting income from the sale of completed construction work only if the construction contract states that these documents confirm the fact of acceptance by the customer of volumes construction and installation work performed by the contractor.

Acceptance certificate of the completed construction object (forms No.KS-11, KS-14)

The acceptance certificates for the completed construction of the facility (Forms No.KS-11 and KS-14) indicate that the scope of work performed by the contractor under the contract has been finally accepted by the customer. These acts are intended to formalize the acceptance of the completed construction of an object as a whole, and not of its individual parts or stages, except for cases when the stages themselves are separate construction objects. Acts in the form No.KS-11 and KS-14 are used as documents of acceptance of a completed construction of an industrial and civil-housing facility of all forms of ownership (buildings, structures, their queues, start-up complexes, including reconstruction, expansion and technical re-equipment) when they are fully ready in accordance with the approved project, work contract (contract). The acceptance certificate is the basis for the final payment for all work performed by the contractor in accordance with the agreement (contract). This act is drawn up, as a rule, in two copies and signed by representatives of the work performer (general contractor) and the customer or by another person, an authorized investor for this, one copy, respectively, for the work performer (general contractor) and the customer. Acceptance is issued by the customer based on the results of his surveys, inspections, control tests and measurements, documents of the contractor, confirming the compliance of the accepted object with the approved project, norms, rules and standards, as well as the conclusions of the supervisory authorities. In cases stipulated by law, when representatives of state bodies or local self-government bodies should participate in the acceptance of the result of work (that is, an acceptance commission must be created), instead of form No.KS-11, form No.KS-14 is drawn up, which provides for the acceptance of the results of the work performed precisely by the acceptance committee.

Reflection in accounting

The proceeds from sales for construction organizations are the volumes of construction and installation work performed and accepted by the customer. The basis for reflecting in accounting the proceeds from the implementation of construction and installation works are the primary accounting documents (forms KS-2, KS-3, KS-6a). Accordingly, if the parties signed the specified documents, the accountant must make the following entry: Dt62 - Kt90 - the proceeds from the sale of construction and installation work are reflected. Once again, we draw your attention to the fact that the act and the certificate of the KS-2, KS-3 forms will be the basis for reflecting income from the implementation of construction and installation works only when the contract indicates that it is these documents that confirm the fact of acceptance by the customer of the work performed. If the act and the certificate, according to the contract, are of an intermediate nature, and the results of the work are not actually transferred to the customer, then the implementation does not arise. The situation is similar with tax accounting. According to paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, the sale of work or services is recognized as the transfer on a reimbursable basis of the results of work performed by one person to another person. Thus, until the moment when the results of the work are not transferred to the customer (that is, the acceptance certificate of the work is signed, indicating the transfer of the risk of destruction (damage) of the object to the customer), the implementation of the contractor's work for tax purposes is not considered valid. Hence, tax base in this case, the contractor does not receive income tax and VAT. If the terms of the contract provide for the phased delivery of construction and installation projects without transfer of ownership of them, then such transfer will not be considered implementation in accounting. The chart of accounts in determining income as the individual work is carried out in stages, account 46 "Completed stages for work in progress" is applied. Account 46 "Completed stages of work in progress" should be used by organizations performing work of a long-term nature - more than one year, which, according to contracts, make settlements with customers for certain stages of work that are of independent importance. Upon completion of work on the object or the contract as a whole, account 46 is closed and financial results on the final stages of work. For tax accounting purposes, the phased delivery of construction projects will be considered an implementation. This conclusion can be drawn from Art. 316 of the Tax Code of the Russian Federation, which indicates the following. For industries with a long (more than one tax period) technological cycle, if the terms of contracts do not provide for a phased delivery of work, the income from the implementation of these works is distributed by the taxpayer independently, taking into account the principle of uniformity of income recognition based on accounting data. At the same time, the principles and methods in accordance with which the income from sales is distributed must be approved by the taxpayer in accounting policy for tax purposes. Igor Vasilenko, cEO Media-Consult, Tambov The rules for registration of completed construction work between the parties provide for the necessary compliance of the forms of primary documents with the requirements of the current legislation. At present, the following unified forms of primary documents are used as the main ones to account for work in capital construction:
certificate of acceptance of work performed (form No. KS-2);
certificate of the cost of work performed and costs (form No. KS-3);
general work log (form No. KS-6);
logbook of the work performed (form No. KS-6a);
certificate of commissioning of a temporary (non-title) structure (Form No. KS-8);
an act on the dismantling of temporary (non-title) structures (form No. KS-9);
an act on the assessment of buildings, structures and plantations subject to demolition (transfer) (form No. KS-10);
the acceptance certificate of the completed construction object (form No. KS-11);
the act of acceptance of the completed construction of the facility by the acceptance committee (form No. KS-14);
construction suspension act (form No. KS-17);
act on the suspension of design and survey work on unrealized construction (form No. KS-18).

Form No. KS-11, which is the basis for the final payment for all work performed by the contractor, is drawn up in the required number of copies and signed by the general contractor and the customer or another person authorized to do so. The acceptance of the completed construction of the facility is made by the customer based on the results of the inspections, examinations, measurements and tests carried out by him, as well as the documents of the contractor confirming the compliance of the facility with the approved project, norms, standards and SNiP, as well as the conclusions of the supervisory authorities. The contractor (subcontractor) or the work performer shall attach to the above document a list of necessary documents and transfer them to the customer, who, in turn, - to the user of the facility. At the same time, the contractor, on the basis of the acceptance certificate of the completed construction object, submits, in the prescribed manner, statistical reporting documents on the fulfillment of contractual obligations. A completed construction object is included in the reporting for the reporting period in which the fact of its commissioning was registered. The fact of putting into operation of the accepted facility is registered by the customer (user of the facility) with local authorities.

The act of acceptance of the completed construction of the facility by the acceptance commission (form No. KS-14) is a document on the acceptance and commissioning of the completed construction of an industrial and civil-housing facility and its enrollment in fixed assets of all forms of ownership, including federal, as well as facilities built at the expense of concessional lending. The above act is the basis for the final payment for all work performed by the contractor (subcontractor) in accordance with the agreement (contract). The acceptance of the completed construction of the object is made by the customer and the members of the acceptance committee on the basis of their surveys, tests, as well as the conclusions of the supervisory authorities. The cost of the work performed is indicated in the actual prices of the current year. All documentation for the acceptance of the facility and the list of required documents are transferred by the customer to the user of the facility for subsequent registration with local authorities.

The register of completed work (form No. KS-6a) is the main primary document reflecting the technological sequence, deadlines and conditions for the production of construction and installation works (hereinafter - CMP) and is maintained by the person responsible for the construction of a particular structure. The above journal is a cumulative document, on the basis of which an act of acceptance of the work performed (form No. KS-2) and a certificate of the cost of the work performed (form No. KS-3) are drawn up. A register of work performed (form No. KS-6a) is kept for each construction object based on measurements of work performed and uniform norms and prices for each type of work or structural element. Costs are reflected in the line "Overheads and other expenses" based on cost estimates for the reporting period in the amount in accordance with the methodology adopted by the organization.

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The general journal of works must be laced, numbered, drawn up with all signatures on the title page and sealed with the seal of the organization that issued it.

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The cost of completed construction of temporary (non-title) structures, fixtures and fittings is drawn up by an act on the commissioning of a temporary (non-title) structure in the form No. KS-8 and is accepted by the organization for accounting under account 08 "Investments in non-current assets" or 97 "Deferred expenses" with its subsequent inclusion in the inventory value of the object.

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For the elimination of buildings and structures, structures, etc. construction organizations must draw up an act on the assessment of buildings, structures, structures and plantings subject to demolition (transfer) (form No. KS-10). This form is used to determine the amount of material damage caused to the owner (proprietor) of a building, structure, structure (as a rule, an individual or legal entity). To draw up and sign this act, a commission is appointed, which should include representatives of the customer (developer) of the newly built facility, representatives of the BTI.

Currently, the Resolution of the State Civil Service of the Russian Federation No. 7 (17) is in force, which introduced unified forms of primary accounting documentation for accounting for fixed assets. These forms must also be borne in mind when accounting for capital construction and repair and construction work.

Primary accounting documents, accounting registers and financial statements must be kept for at least five years in accordance with the rules of archival records management. The head of the organization is responsible for organizing the storage of accounting documents, accounting registers and financial statements in accordance with the Federal Law "On Accounting" (7).

1996 N 129-FZ "On accounting": "All business transactions carried out by the organization must be formalized with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept.

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums, must contain the following obligatory details:

a) the name of the document;

b) date of preparation of the document;

c) the name of the organization on behalf of which the document was drawn up;

e) measuring instruments of a business transaction in physical and monetary terms;

f) the names of the positions of the persons responsible for the economic transaction and the correctness of its registration;

g) personal signatures of these persons. "

Author's note. The draft of the new federal law "On Official Accounting" does not mention the mandatory application of unified forms of primary accounting documentation. It is assumed that the forms of primary accounting documents will be approved by the heads of organizations on the proposal of the person who is entrusted with the responsibility of maintaining accounting in the organization.

With regard to capital construction, the Album of unified forms of primary accounting documentation for capital construction was developed, approved by the Resolution of the State Statistics Committee of Russia dated 11.11.1999 N 100.

This Album is distributed to legal entities of all organizational and legal forms and forms of ownership carrying out activities in the sectors of the economy.

The album provides the following forms of primary accounting documentation.

Form N KS-2 "Certificate of acceptance of work performed" and Form N KS-3 "Certificate of cost of work performed and costs "

Form N KS-2 is used for acceptance of completed contract construction and installation works for industrial, housing, civil and other purposes. It is compiled on the basis of the log data in the KS-6a form and serves as the basis for drawing up a certificate in the KS-3 form.

Form N KS-3 is used for settlements with the customer for the work performed.

Author's note. The KS-2 form, intended for acceptance of the work performed, according to the statistics authorities, must be filled out for each reporting period (otherwise it is impossible to draw up the KS-3 form presented for payment to the customer for the reporting period). Consequently, the customer (according to Goskomstat) is “doomed” to monthly acceptance of the work performed by the contractor. However, this is contrary to Art. 753 of the Civil Code of the Russian Federation, which determines that the acceptance of the work performed by the customer is carried out either as a whole under the contract, or in stages, if the stage-by-stage acceptance is provided for by the terms of the work contract. In this case, a stage should be understood as a separate completed type or complex of works, according to which, as a result of its acceptance by the customer, the risks of accidental death or damage to the result of the work performed by the contractor may pass to it. To the stage specified by the contract, such essential conditions of the construction contract as the cost and construction period are applied. It is quite obvious that the monthly KS-2 form does not reflect the cost of the completed stage, but contains the volumes of completed, but, as a rule, not completed works.

For accounting purposes, the use of KS-2 in this case is possible to determine the readiness of work if the organization recognizes income in accordance with Art. 13 PBU 9/99 according to the readiness of the work performed. However, if income is recognized in accordance with Art. 12 PBU 9/99 (after the acceptance of the work by the customer), this document cannot confirm the fact of acceptance by the customer of the work.

For tax accounting purposes, the use of KS-2 is possible to independently determine the proceeds from sales under contracts lasting more than one tax period, in accordance with paragraph 1 of Art. 271 of the Tax Code of the Russian Federation. However, under the usual procedure for recognizing revenue from sales, determined by Art. 39 of the Tax Code of the Russian Federation in relation to work as “transfer of the result of work of one person to another person”, this form cannot be applied.

In such conditions, it is logical to assume that the monthly registration of the KS-2 form has other goals, different from the confirmation of the fact of acceptance by the customer of the work.

Firstly, the procedure for estimated pricing provided for by the Gosstroy of Russia Resolution dated. .2004 N 15/1 MDS 81-35.2004 (previously - MDS 81-1.99)), based on the calculation of the estimated (estimated) contractual cost of contract work in the prices of 1984, 1998, 2000, etc. years. This cost is subject to recalculation into the current price level in accordance with the approved conversion factors for the estimated cost, which may change monthly. Hence the need to determine the estimated cost of work performed by contractors in each month, taking into account the coefficient applied in this month. This can be done (and is actually done) by filling out the KS-2 form every month.

Secondly. Historically, in construction, the practice has developed when the customer pays off with the contractor on a monthly basis, based on the cost of work performed during the reporting month. If the terms of the work contract provide for just such a settlement procedure, filling out the KS-2 forms and KS-3 certificates to determine the amount of the next interim payment is logical.

Thus, if the mandatory monthly completion of the KS-2 form does not confirm the fact of acceptance of work by the customer, but is dictated by other goals, it is wrong to call this document an act of acceptance of work, in our opinion. This misleads the parties to the construction contract and gives rise to disputes with tax authorities.

In practice, when concluding construction contracts, many organizations provide for monthly filling of KS-2 and KS-3, but at the same time they specifically stipulate that filling out these documents does not indicate the acceptance of work by the customer in accordance with the requirements of the Civil Code of the Russian Federation, but only indicates the determination of the amount of the intermediate calculation (advance payment) between the parties. It is precisely this purpose of these documents that was also determined by the Supreme Arbitration Court of the Russian Federation in the Information Letter dated 24.2000 N 51 (Article 18). Such a clause is necessary for organizations that do not recognize income in accounting and tax accounting as the work is ready, but that take into account work in progress before the delivery of work to customers, in disputes with tax authorities who are inclined to see the fact of implementation (transfer of the results of work from one person to another person (Art. 39 of the Tax Code of the Russian Federation)) works in each form KS-2 and certificate KS-3.

Recently, more and more often construction contracts are concluded, the contractual value of which is not based on estimated order pricing (contracts with a firm fixed price). In addition, the procedure for settlements between the parties may be different from that discussed above (for example, a one-time advance payment for the purchase of materials and final settlement after acceptance of all works under the contract). Acceptance of works may be provided at a time after completion of all works under the contract. And no one forbade determining the price of work in conventional units. Under these conditions, the prescribed procedure for filling out the KS-2 and KS-3 forms (taking into account the prohibition of determining the cost of work in them in conventional units in the Letter of Rosstat dated May 31, 2005 N 01-02-9 / 381) loses its relevance.

Thus, we can conclude that the forms KS-2 and KS-3 provided by the statistics authorities for use for accounting and tax accounting do not take into account the entire possible range of relationships between customers and contractors, and in terms of acceptance of work performed, they contradict the current civil legislation. As a result, on the application of these forms of primary documents, disagreements arise between customers and contractors, as well as between taxpayers and tax authorities.

Form N KS-6 "General work log"

It is used to record the performance of construction and installation work. It is the main primary document reflecting the technological sequence, terms, quality of performance and conditions for the production of construction and installation works. It is not used as a primary accounting document for accounting purposes.

Form N KS-6a "Journal of work performed"

It is used to record the work performed and is a cumulative document, on the basis of which an act of acceptance of work performed in the form N KS-2 and a certificate of the cost of the work performed in form N KS-3 are drawn up. It is not used as a primary accounting document for accounting purposes.

Form N KS-8 "Act on the commissioning of a temporary (non-title) structures "

It is used to account for the acceptance of a completed construction of a temporary (non-title) structure. It is an internal document of the contractor. Having received this document, the contractor's accounting department takes into account the structure as part of fixed assets or household inventory.

Form N KS-9 "Act on the dismantling of temporary (non-title) structures"

It is used to formalize the dismantling of temporary (non-title) structures, for the posting of materials actually received from the dismantling of materials to be returned. The act is drawn up by a commission specially appointed by order (decree) of the head of the construction organization or an authorized person. On the basis of the document, the accounting department writes off the liquidated structure and the materials received from the dismantling are received.

Form N KS-10 "On the assessment of buildings, structures subject to demolition (transfer),structures and plantings "

It is used to determine the amount of material damage in connection with the demolition (relocation) of buildings, structures, structures and the destruction or damage of plantations (fruit and berry, crops, etc.). The act is drawn up by a commission, which must include the owner (owner) of a building, structure, structure, plantation to be demolished, or his representative, a representative of the customer (developer) of a newly constructed facility, a representative of the technical inventory bureau. If necessary, the commission may include representatives of other interested organizations. It is not used as a primary accounting document for accounting purposes.

Form N KS-11 "Act of acceptance of the completed construction object"

It is used as a document of acceptance of a completed construction of an industrial and housing and civil purpose facility of all forms of ownership (buildings, structures, their queues, start-up complexes, including reconstruction, expansion and technical re-equipment) when they are fully prepared in accordance with the approved project, work contract (contract) ... The acceptance certificate is the basis for the final payment for all work performed by the contractor in accordance with the agreement (contract). It is drawn up in the required number of copies and signed by representatives of the work performer (general contractor) and the customer or another person, an authorized investor for this, respectively for the work performer (general contractor) and the customer.

For accounting purposes, it confirms the fact of acceptance by the customer of the facility built by the contractor and serves as the basis for the contractor to recognize the proceeds from the sale of the construction facility.

Form N KS-14 "Certificate of acceptance of the completed construction of the facility by the acceptance commission"

It is a document for the acceptance and commissioning of a completed construction of an industrial and civil-housing facility and its enrollment in fixed assets (fixed assets) of all forms of ownership, including state (federal), as well as facilities built through preferential lending (buildings, structures, their queues, launch complexes, including reconstruction, expansion and technical re-equipment). The acceptance certificate is the basis for the final payment for all work performed by the contractor in accordance with the agreement (contract).

Author's note. In accordance with Art. 55 of the Urban Planning Code of the Russian Federation with a document that certifies the implementation of construction, reconstruction, overhaul of a capital construction facility in full in accordance with the permit for compliance of the constructed, reconstructed, repaired capital construction facility with the urban planning plan land plot and project documentation, is the Permit to put the facility into operation.

Form N KS-17 "Act on the suspension of construction"

It is used to formalize the suspension of construction (conservation or termination of construction). It is not used as a primary accounting document for accounting purposes.

Form N KS-18 "Act on the suspension of design and survey work on unrealized construction"

It is used to formalize the suspension of the begun design and survey work due to the non-inclusion of these works in the plan or the inexpediency of further construction design. It is not used as a primary accounting document for accounting purposes.

Other forms of primary accounting documents in construction

In addition to the above forms of primary accounting documentation, by the Decree of the Government of the Russian Federation of November 24, 2005 N 698, the forms of the Building Permit and the Permit for putting the facility into operation were approved. The instruction on the procedure for filling out these forms was approved by the Order of the Ministry of Regional Development of the Russian Federation dated. .2006 N 120.

In addition, it should be said that the Album of unified forms of primary accounting documentation for capital construction does not provide for such documents as:

- act of acceptance of the stage of work performed under a construction contract;

- act of acceptance of completed individual types and complexes of work;

- act of acceptance by the customer of the completed repair and construction work.

It is possible to apply the KS-2 form in these cases only if the deadline for the completion of work fits into one reporting period, which is extremely rare. This suggests a conclusion about the need for organizations that have such economic situations to provide accounting policies forms of primary accounting documents for registration of these operations.

IN federal law 402-FZ "On accounting" describes all accounting and source documents... They are needed mainly for the tax authorities - as documents that confirm the expenses you have incurred and the correctness of the determination of the tax base.

Primary documents must be kept for 4 years. During this time, the tax office can 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 the implementation of business transactions and testify to their completion. The list of documents accompanying a particular transaction, depending on the type of transaction, may be different. The preparation of all the necessary primary documents, as a rule, is the responsibility of the supplier. Particular attention should be paid to those documents that arise in the course of transactions where you are a buyer, because these are your expenses, and therefore you are more interested in complying with the letter of the law than your supplier.

Separation of primary documents by business stage

All transactions can be divided into 3 stages:

Stage 1. You agree on the terms of the deal

The result will be:

contract;
an invoice for payment.

Stage 2. The transaction is paid

Confirm payment:

a statement from the current account, if the payment was by bank transfer, or by acquiring, or through payment systems where money is transferred from your current account;

cash receipts, receipts to cash receipts, strict reporting forms - if payment was made in cash. In most cases, your employees use this method of payment when they take money on account. Settlements between organizations are rarely in the form of cash.

Stage 3. Receiving a product or service

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

consignment note - for goods;
sales receipt - usually issued in a pair with a cashier's receipt, or if the goods are sold by individual entrepreneurs;
act of work performed / services rendered.

Mandatory primary documents

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

contract;
score;
forms of strict reporting, cash register, sales receipt;
waybill;
act of work performed (services rendered).

Contract

When executing a transaction, an agreement is concluded with the client, which specifies all the details of the upcoming business operations: the procedure for settlements, shipment of goods, terms of performance of 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 the same type of operations, one general agreement can be concluded. The contract is drawn up in duplicate with seals and signatures of each of the parties.

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 whereby a supplier fixes the price of their goods or services.

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

In accordance with Article 9-FZ "On Accounting", the signature of the director or chief accountant and the seal are optional for this document. But they should not be neglected in order to avoid questions from counterparties and the state. The invoice does not allow making claims to the supplier - it only fixes the price of a product or service. In this case, the buyer retains the right to demand a return. money in case of unjustified enrichment of the supplier.

Payment documents: cashier's checks, forms of strict reporting (BSO)

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

Payment documents include commodity and cash receipts, SRF, payment requests and orders. The buyer can receive the order at the bank by making the payment by bank transfer. A cashier's or commodity's receipt is received from the supplier when paying in cash.

Waybill or sales receipt

Sales receipts, as we said above, are drawn up when goods are sold to individuals or by individuals themselves.

Invoices are used mainly by legal entities for registration of vacation / sale of goods or inventories and their further posting by the client.

The waybill should be drawn up in two copies. The first remains with the supplier as a document confirming the transfer of goods, and the second copy is transferred to the buyer.

The data on the invoice must match the numbers on the invoice.

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

Certificate of services rendered (work performed)

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

The act is issued by the contractor to his client on the basis 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 exclusively in order to control the movement of VAT. Invoices are usually issued in a pair with waybills or acts. There are invoices for the advance paid.

This primary document is strictly regulated. He contains:

information on the amount of funds;
textured part.

The invoice is the basis for the deduction of the presented VAT amounts. It must be issued by all VAT payers.

Recently, UPD is popular - a universal transfer document. This document replaces the invoice + invoice or act + invoice pair.

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