Working with foreign clients we repeatedly met their surprise: “Why do you ask me to sign an acceptance certificate about your services? We made a full payment, this proves that the services were received and there are no complaints!”.
We analyzed the situation with our colleagues and developed an algorithm, when it is possible to avoid acceptance certificates working with both domestic and foreign clients.
This is, of course, somewhat innovative and risky, because the acceptance certificate (‘acts’) had already become a tradition, although neither the Civil Code nor any other Ukrainian law stipulates it as mandatory.
Therefore, those who, like me, are in favor of simplifying and reducing the document flow, may be interested.
Caution: only for brave accountants, 18+, do not repeat at home!
So, in order not to chaise a decent client who has paid, but has no time for bureaucracy, with a request to sign an act of services provided (acceptance certificate), you can do as follows:
1) In the contract, which stipulates that the payment is made in parts: an advance and a full settlement after provision of the services, include a condition that full settlement means the client’s acceptance of the services without objections. The acceptance certificate can be drawn up at the request of one of the parties, but it is not mandatory.
2) In the invoice for the payment of the last payment, make a similar disclaimer: “the payment of this invoice by the client means the fact of his acceptance of the services. The paid invoice certifies the provision of services by the performer and their acceptance by the client.”
3) In order to fully comply with the requirements for the primary document, your accountant can draw up a one-sided certificate with reference to the contract, account and bank statement regarding the received payment, which will become your primary document within the meaning of Art. 9 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”).
- Enjoy and don’t stress the client 🙂
P.S. if we go further, this algorithm can be refined a little and extended to cases where goods are sold instead of services. And also for cases when a full subscription is made for them. But we are not mentally ready for this yet, so we will stop there for now 🙂