Procedure for registration of KS 2. “Registration of primary documents when performing construction and installation work” 


During Soviet Union The law was aimed at limiting the independence of enterprises. Implementation was carried out various forms accounting and reporting. Gradually the course changed. However, even today accountants prefer to use unified documents, although their use is no longer mandatory.

Form ks-2 and ks-3- these are some of the papers that are usually used for reporting. If your organization uses these documents, it is important to be able to fill them out correctly. We’ll talk further about what the KS-2 and KS-3 forms are, the features of entering information, as well as working with papers in Excel.

Before using forms KS-2 and KS-3, it is important to know the meaning of abbreviations and the scope of application of the documents. Customers are required to accept construction and installation work based on the act. It must be accompanied by a certificate confirming the amount of costs incurred. The form of the form is not established by law. It can be approved by the head of the organization. In this case, there is a ready-made version of the document. They are the forms ks-2 and ks-3. To avoid confusion in document exchange, you need to familiarize yourself with the purpose of the papers and download their samples.

So, you need to use:

  • Form ks-1, if ks-2 was used as an intermediate act. The paper displays the final results.
  • Form KS-2, if the contractor draws up a work completion certificate. The paper is issued once, if the volume was small. The estimate is important when filling out the paper. The document is used in construction. If it is divided into stages, the completion of each period must be recorded in the KS-2 form.
  • Form KS-3, if you need to draw up a certificate of the price of work performed, taking into account all costs incurred. The paper is closely related to the KS-2 form. Ks-3 is performed on its basis.

Sample filling

A sample of filling out forms KS-2 and KS-3 2019 may be required if a citizen needs to enter data into the papers. It needs to be downloaded. Then you need to use the instructions for entering data. The easiest way is to fill out forms KS-2 and KS-3 in Excel format. This minimizes the chance of errors occurring.

In order for the program to support the sample form KS-2, it must be downloaded in xls format. The person responsible for the operation will have to enter the serial number, the name of the object, its location, prices for installation or other work, reporting period and expense items. All information on forms KS-2 and KS-3 is reflected on the title page. The tabular part contains a breakdown of the information.

Data entry into reporting is carried out on the basis of a number of primary documents, the list of which includes:

  • form ks-1;
  • form ks-2;
  • form ks-3;
  • form ks-6.

The carriers of primary information for the ks-2 and ks-3 forms are ks-6. This name is given in the work log. You can fill out documentation in Word format. The form ks-2 and ks-3 can be downloaded on the Internet. However, this increases the risk of making mistakes.

When filling out forms KS-2 and KS-3, it is worth remembering a number of important points, the list of which includes the following nuances:

  • the completed form ks-2 and ks-3 can be transferred to foreign partners;
  • the document form is approved by the head of the organization;
  • if the KS-2 form is modernized, all required sections must be retained.

Filling out forms ks-2 and ks-3 in Excel

When figuring out how to correctly fill out forms ks2 and ks3, you need to pay attention to the process of entering information using Excel. A citizen must comply with the rules of literacy and mathematical accuracy. This will allow you not to disrupt the speed of document exchange. The unified form KS-2 or KS-3 can be downloaded, and an example of filling out can be studied on the Internet. When entering information, experts recommend using special utilities. They are designed for generating reports and compiling them. One of these programs that makes it easier to fill out building forms reporting KS-2 and KS-3, performed by Excel.

An act of acceptance of completed work in form KS-2 is issued upon delivery of completed construction and/or installation work.

Form and sample of filling out the KS-2 form

Form KS-2 is the primary accounting document, the data of which is entered into the corresponding accounting cost item. The Act form is unified and must be filled out in accordance with the norms of current legislation.

The act is drawn up on the basis of the data from the Logbook of work performed (Form N KS-6a); the number of copies compiled is determined by necessity.
The act is filled out and signed by representatives of both parties: the customer and the contractor.

How to fill out form KS-2 correctly

The form of the act of acceptance of completed work consists of two parts: a “header” and a table.

  • in the “header” - full ones are indicated, according to constituent documents, names of everyone involved in the transaction legal entities, with addresses, telephone numbers and OKPO codes;
  • in the line “Construction” the actual location of the construction site is indicated;
  • in the line “Object” it is indicated where the work actually takes place, a description of the object of work;
  • the number and date of the contract on the basis of which the work is carried out is indicated in the upper column on the right;
  • Before the table, the number of the Act and the date of its preparation, as well as the period for which the KS-2 form is drawn up, must be indicated; without this, the document will not be considered valid;
  • Below is the preliminary cost estimate specified in the contract;
  • the tabular part is filled in according to the availability and need for relevant information;
  • The cost of work in the act is indicated without VAT at prices at the time of drawing up the act. If the materials are provided by the customer, their cost is not reflected in the act. The remainder is returned to the customer or, if the contractor does not object and takes them for himself, is considered as part of the payment for the work;
  • the KS-2 form is certified by signatures authorized persons customer and contractor.

After completion of the work, the contractor provides the customer with a report on the costs of construction materials.

New form "Certificate of acceptance of completed work" officially approved by the document Resolution of the State Statistics Committee of the Russian Federation dated November 11, 1999 N 100.

More information about the use of the form "Acceptance Certificate of Work Completed":

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Ministry of Finance Russian Federation
DEPARTMENT OF TAX AND CUSTOMS TARIFF POLICY

LETTER

[On the procedure for filling out the unified forms KS-2 and KS-3]

The Department of Tax and Customs Tariff Policy, together with the Federal Tax Service of Russia, reviewed your letter dated 02.10.2006 N 03-20/06 and reports the following.

In accordance with paragraph 1 of Article 252 of the Tax Code of the Russian Federation, expenses taken into account for profit tax purposes must be economically justified, supported by documents drawn up in accordance with the legislation of the Russian Federation, and incurred to carry out activities aimed at generating income.

The requirements for the preparation and execution of primary accounting documents are established by Federal Law No. 129-FZ of November 21, 1996 “On Accounting” (hereinafter referred to as Law No. 129-FZ) and among mandatory details contain indicators of business transactions in physical and monetary terms. Moreover, in accordance with the above-mentioned Law, accounting of property, liabilities and business transactions of organizations is carried out in the currency of the Russian Federation - in rubles. Thus, the primary accounting document must be drawn up in the currency of the Russian Federation. Similar requirements apply to primary accounting documents, which are the basis for compiling analytical tax accounting registers.

The stated position is confirmed by letter of the Ministry of Finance of Russia dated November 11, 2003 N 16-00-14/56.

Unified forms N KS-2 "Certificate of acceptance of work performed" and N KS-3 "Certificate of the cost of work performed and expenses", developed on the basis of Article 9 of Law N 129-FZ, approved by Resolution of the State Statistics Committee of Russia dated 11.11.99 N 100 " On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work" and agreed with the Ministry of Finance of Russia, the Ministry of Economy of Russia. The specified document forms contain the measuring instruments of a business transaction - rubles.

Consequently, filling out these forms in foreign currency will be a violation of the requirements of the legislation of the Russian Federation for primary accounting documents.

Deputy Director
Department
S.V.Razgulin

Application. Letter from Kronowood LLC dated 10/02/2006 N 03-20/06

Application

Letter from Kronowood LLC
dated 02.10.2006 N 03-20/06

On the procedure for filling out the unified forms KS-2 and KS-3


Kronowood LLC requests clarification on the issue about the possibility of filling out standard forms KS-2 And KS-3 in foreign currency and the use of forms completed in this way for the purpose of determining the value construction work when calculating income tax and VAT amounts on such work subject to deduction, under the following conditions:

- the price of work in the contract is determined in foreign currency;

- invoices are issued in foreign currency, which is permitted Russian legislation;

- payments are made in rubles at the exchange rate on the date of payment, in accordance with the agreement.

Kronowood LLC is the customer of the construction work.

In concluded contracts construction contract the cost of work is determined in foreign currency, calculations are made in rubles at the exchange rate Central Bank RF on the day of payment.

Certificates of completed work are signed monthly, payment for work is made in several stages: before and after completion of construction.

Thus, on the date of drawing up the act, the foreign exchange rate at which payment for work under the contract will be made, and therefore the actual cost of construction work in rubles, is not known. Due to the fact that the foreign currency exchange rate on the date of payment for work in relation to the rate on the date of signing the act may change, it is proposed to indicate the cost in the acts of completed work drawn up according to the unified form KS-2, as well as certificates of the cost of work KS-3 works in foreign currency. We believe that the preparation of these primary documents in foreign currency in this situation complies with the requirements of Russian legislation.

Firstly, clause 2 of Article 317 of the Civil Code of the Russian Federation establishes that a monetary obligation may be payable in rubles in an amount equivalent to a certain amount in foreign currency. In this case, the amount in rubles is determined at the exchange rate on the day of payment, unless otherwise established by law or agreement of the parties. Contract agreements concluded by Kronowood LLC, as we indicated above, provide for payment for work performed at the exchange rate on the day of payment. In this regard, indicating in the act of work performed and the certificate their cost in rubles at the exchange rate on the day of signing the act will lead to incorrect reflection of the cost of work in accounting in the event of a change in the exchange rate on the day of payment. This procedure for reflecting the cost of work performed will not correspond to the purposes of accounting, to which paragraph 2, clause 3, article 1 of the Federal Law "On Accounting" dated November 21, 1996 N 129-FZ (hereinafter referred to as the Law) includes the formation of complete and reliable information about property status of the organization.

Secondly, according to the resolution of the State Statistics Committee of the Russian Federation dated November 11, 1999 N 100, the KS-3 certificate is used for settlements with the customer for work performed. The certificate is drawn up on the basis of the data from the KS-2 act. Therefore, when indicating in KS-2 and KS-3 the cost of work in rubles, such cost will not correspond to the actual cost of the work calculated on the basis of the rules of the construction contract, which means that KS-3 cannot in this case be the basis for settlements under the construction contract . Thus, the provisions of the said resolution of the State Statistics Committee will be violated.

Thirdly, the norms of the legislation on accounting, which, by virtue of Article 3 of the Law, include federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation, requirement mandatory preparation Primary documents in Russian currency are not provided.

Finally, established by law the requirement to maintain accounting records in the currency of the Russian Federation does not exclude the possibility of drawing up primary documents in foreign currency. Accounting is " an orderly system for collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions" (Clause 1 of Article 1 of the Law) " The organization maintains accounting records of property, liabilities and business transactions by double entry on interrelated accounting accounts included in the working chart of accounts"(Clause 4, Article 8 of the Law). Business transactions are reflected in the accounting registers (Clause 2, Article 10 of the Law).

Thus, the requirement to maintain accounting records in rubles means the mandatory reflection of business transactions in accounting registers in the currency of the Russian Federation. Indication in acts KS-2 and certificates KS-3 of the cost of work in foreign currency will not violate specified requirement, since in accounting ( on accounting accounts in accounting registers) such cost will be reflected in the currency of the Russian Federation.

In addition, PBU 6/01 “Accounting for fixed assets”, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n, establishes that the initial cost of an item of fixed assets is determined taking into account the amount differences that arise when payment monetary obligation, expressed in foreign currency, is made in rubles. Wherein " the amount difference is understood as the difference between the ruble valuation, expressed in foreign currency (conventional monetary units), of accounts payable for payment of an item of fixed assets, calculated at the official or other agreed rate on the date of its acceptance accounting, and the ruble valuation of this accounts payable, calculated at the official or other agreed rate on the date of its repayment". Thus, the specified PBU allows for the preparation of primary documents, including KS-2 and KS-3 in foreign currency, in otherwise the amount differences will not arise for the construction customer, since when compiling KS-2 in rubles, accounts payable to the contractor will be expressed in Russian currency. A rule similar to the above is established by clause 6.6 of PBU 10/99 “Expenses of the organization”, approved by order of the Ministry of Finance of the Russian Federation dated 05/06/99 N 33n.

This is our position based on an analysis of the legal and regulatory agreements governing this issue. During three years of work of a group of our companies in Russia, there were disagreements with tax authorities according to the procedure described above for preparing standard forms KS-2 And KS-3 in foreign currency and the use of forms completed in this way for tax purposes under the following conditions: the price of work in the contract is determined in foreign currency; invoices are issued in foreign currency, which is permitted by Russian law; settlements are made in rubles at the exchange rate on the date of payment, in accordance with the agreement, did not arise.

In connection with the revealed Lately disagreements with tax office, guided by subparagraph 4, paragraph 1, article 32 of the Tax Code of the Russian Federation, I ask for clarification on the issue raised.

CEO
LLC "Kronowood"
A.E. Kurbansho

To formalize the acceptance of construction and installation work performed by contract for various purposes (for example, residential, civil and others), a bilateral act of acceptance of completed work is used. The form has a unified form, approved by Decree of the State Statistics Committee of November 11, 1999 No. 100. The form of the unified form KS-2 is not mandatory for use: a company or entrepreneur can develop their own form for these purposes, using, for example, the KS-2 form as a sample, removing unnecessary lines or, conversely, adding.

Questions often arise regarding the act: how to write off materials according to KS-2, how to fill out the form? Should information about the contractor's own materials that were used during construction be reflected in the act? But let's deal with everything in order.

Unified form KS-2 (filling sample)

The act is drawn up on the basis of the logbook data for the work performed in the required number of copies. If you decide to use a unified form, you must fill it out as follows.

The upper part of the form contains the details of the parties - there are lines for filling in the data of the investor, customer, and contractor. The names of organizations must be written in full, indicating the organizational and legal form, legal address, phone number, and in the right tabular part indicate the OKPO code. The name and address of the construction site and the name of the object are filled in under the details.

Further unified form KS-2 contains the column “Type of activity according to OKDP” - in it you must indicate the activity code of the customer organization. In the “Contractor Agreement” field, you must indicate the number of the agreement that was concluded between the customer and the contractor, and below fill in the date when it was concluded.

Then the unified form KS-2 contains separate cells where it is necessary to indicate the act number, the date when it was drawn up, and separately indicate the reporting period.

The main part of the form consists of a table that contains 8 columns.

  • Contractor number;
  • Position number according to the estimate;
  • Description of the work performed;
  • Quote number;
  • Units in which work performed is measured;
  • Number of completed works;
  • Cost of work performed per unit of work;
  • The total cost for the amount of work performed.

The unified form KS-2 is two-sided. At the end of the table on the first page there is a line “Total”. The second page contains a table with the same content as the first page. At the end there are two lines for summing up the final indicators: “Total” according to the information presented on the page and “Total according to the act”.

The act is signed by both parties, the one who handed over and the one who accepted. The position of the signatory is indicated, a signature is placed and a transcript of the signature.

Based on the data contained in the act of acceptance of work performed, a certificate of the cost of work performed and expenses is filled out (form No. KS-3).

Sample KS-2 with customer-supplied materials

Often the following situation arises: the general contractor engages for execution a separate type work of subcontractors. Materials for the execution of work are provided by the general contractor. It is necessary to somehow report on the consumption of these materials, and here the question arises - is it possible to reflect them in the KS-2 form?

Reflection of tolling materials in the act is not prohibited. A specific scheme of work and filling out the document in in this case the company can determine independently.