Instruction
1
The design of services depends on who is party to the contract and the form in which it is enclosed. So, if you are a variety of household services, in this case, as a rule, is a verbal agreement and are issued a receipt or a check. Regardless of the type of this document, it lists the name of services, their cost and payment procedure. The receipt must also present signatures of the customer and the contractor. In addition, the receipt is determined, and the warranty period during which the user may present their claims to the contractor. In some cases, a receipt for services may be issued on the letterhead of the strict reporting.
2
If the parties to the agreement on the provision of services from both parties are legal entities or individual entrepreneurs, then the fact of his performing an act of transfer and acceptance of services. In it, with reference to the particular contract specifies a list of provided services, their volume and value. In addition, to avoid problems with accounting and reporting in the act should write the period of time over which the services are rendered. Also, the act must be recorded in the absence of any remarks by the customer concerning the quantity and quality of services rendered.
3
When making the rendered services between VAT-payers should be issued an invoice. He is also the document confirming the provision of services. Among other details, the invoice should specify the range, volume and units of services provided and their cost (per unit and total). The presence of the invoice will provide the recipient of the service entitled to a tax deduction of VAT.
4
To avoid problems with the tax authorities in the act should be more to describe services rendered. For example, it is important not only to specify in the act that were provided with Advisory and other similar services, but also to decipher what they consisted of. If the services were transferred to customer any information or documents, the act should mention this.
Useful advice
Many have difficulty on the distinction between contracts and services. The main difference between them lies in the fact that as a result of the contract the customer receives a specific tangible end result. Under the contract for the provision of services, the service is usually consumed in the process of providing it.