Sample act of acceptance of handover of air conditioner. Certificate of acceptance and transfer of goods: sample. acceptance and transfer of inventory items

The act of acceptance and transfer of goods refers to bilateral types of documents. It examines in great detail the qualitative and quantitative characteristics of the product ( material assets), which is transmitted and received. Thanks to this document you can find out full cost goods or other valuables.

It is worth noting that the acceptance and transfer act is always drawn up in two copies. One copy is received by the company that transfers the goods, and the second copy is received by it. Moreover, copying of the document is not allowed. The deed must be genuine. It should contain everything necessary details and data. IN otherwise the document is not valid.

What details does the goods delivery acceptance certificate form contain?

The form for the acceptance of the transfer of goods contains the following details:

— name of the document;
- the place where the document was drawn up;
— the date on which the document was drawn up;
— information about the seller and buyer, including full name, passport details, contact phone numbers;
— document (agreement) number;
- maximum full description qualitative characteristics of the goods that are transferred (received);
— the existing defects of the product are indicated;
— signatures of persons participating in the procedure of transfer and acceptance of goods;
- seals of organizations.

It is worth noting that the acceptance certificate can be drawn up both for one unit of goods and for an entire batch.

This document also indicates possible claims made by enterprises regarding the quality and quantity of goods.
If any flaws or defects were discovered during the transfer of the goods, the recipient may demand monetary compensation from the seller.

There may also be situations where the goods are lost or damaged during the transfer process. Therefore, in the contract for the sale of goods, it is necessary to stipulate a clause regarding compensation for losses due to non-receipt of goods.

The decision regarding the frequency of drawing up the acceptance certificate of goods is made, as a rule, by the enterprise - the seller and its counterparty.

The act of acceptance - transfer of goods for the supplier when maintaining accounting is the basis for writing off valuables.
What is the form of the act of acceptance of transfer of goods?

The act of acceptance and transfer of goods is, in fact, a document that confirms the fact of the transfer and receipt of valuables. The most convenient to use is the unified form of the act of acceptance of transfer of goods.

This form can be used in different situations, including when goods are transferred from one warehouse for storage to another.

Moreover this transfer must be carried out in accordance with a previously drawn up agreement. The act will confirm the terms of the contract. This document must be kept in the accounting department (at least three years).

It is worth noting that Tax Code does not provide for the mandatory use of an act of acceptance and transfer of goods. However, the use of a form approved at the legislative level allows you to avoid many problems that may arise as a result of inspection of the activities of an enterprise by regulatory authorities.

Therefore, the correct preparation of an act of acceptance and transfer of goods is a real panacea in the field of documenting the transfer and receipt of goods for enterprises.

The form of the acceptance certificate of goods provides for the fact that all prices in the form are indicated in national currency. Using a different currency when filling out a document is considered a violation.

It is noteworthy that in the form of the act there is a column “Net weight”. This column is filled in only if there is a transfer - receipt of a weighted product.

If the goods are sent and received in pieces, then this column is not filled in.

The act of acceptance and transfer begins by indicating the name of the document. From the moment this document is signed, the parties have obligations and certain rights towards each other.

The document is usually called the “Act of Acceptance and Transfer of Goods”. The title of the document is indicated in the middle of the top half of the sheet.

The title is usually written in capital letters and in bold. The title indicates the date when the document was compiled. Usually this column is located on the left side of the act.

The main part of the document is the columns in which product descriptions are made. These columns indicate the full name of the product, quantity, condition, defects and other nuances that the recipient or person transferring material assets considers necessary to indicate.

In fact, the form of the document is not established at the legislative level, so you can easily vary the columns that are in the document.

However, the list of details that must be indicated in the document must be completed in mandatory. It is worth understanding that there is no ideal document form.

On the contrary, an enterprise can use several forms of the act, adapted to a specific product name. For example, document forms may differ for a batch of goods or for a single product.

When drawing up the act, it is very important to check the presence of all the specified details. It is worth remembering that without a seal and signature, a document is not valid. Also, a document that was issued retroactively is not valid.

At the same time, the persons who delivered the goods, that is, the loaders, can also sign the act. However, in this case, they must be authorized to do this by drawing up an appropriate order at the enterprise, as well as a power of attorney.

This rule is very important to follow. This is due to the fact that if a claim is filed in court, if the act is not signed authorized person, then it has no force.

That is, the document is not valid. These persons put the corresponding stamp on the document. Moreover, the stamp must have a number, as well as the date of drawing up the order, which states that these persons have the right to sign the act of acceptance and transfer of goods.

You can also additionally issue a power of attorney from a notary to perform these actions. In this case, if any claims arise from both parties, then legal proceedings ah, the act will have legal force.

A separate paragraph in the form of the act can indicate the fact that the goods that were delivered have all the qualities and characteristics specified in the contract.

This will allow the supplier to avoid problems with an unscrupulous buyer. It is also important to add a column with the text “The goods were delivered within the time specified in the contract.” The buyer will only need to tick this box.

It is recommended to use the following phrase: “The buyer has no complaints about the quality and quantity of the goods.” It is also recommended to indicate in the form of the act the clause of the contract according to which delivery is made.

It is noteworthy that the form of the act, which takes into account all the nuances that arise during the transfer and acceptance of goods, is called extended.

Certificate of acceptance of transfer of goods: is a sample really necessary?

When an act of acceptance of the transfer of goods is drawn up, a sample can play a decisive role in the correct formation of the document. Using a sample document, you can familiarize yourself with the main columns that must be filled out.

At the same time, you can understand what should be written in the document if any difficulties arise during the procedure for transferring the goods.

For example, it is very important to become familiar with how to correctly describe product defects. It's no secret that one entry can radically change the situation. Therefore, the sample will help you avoid mistakes in drawing up the document, as well as take into account all possible nuances.

Certificate of acceptance of transfer of goods: is it possible to download?

You can download the Goods Transfer Acceptance Certificate from specialized accounting resources. That's where you can see sample forms, which are suitable for drawing up acts of transfer and receipt of various types of values. You can also familiarize yourself with the intricacies of filling out documents on specialized resources.

Very often, enterprises make up own forms and they use them. But you can use forms already compiled by specialists and add the necessary lines to them.

For example, a convenient line called “Presence of defects.” This line should be made wider. This is due to the fact that the buyer has the right to write down all defects found on the product here.

The buyer may not sign the deed if defects are discovered. He has the right to demand compensation for damage equal to the value of a separate part of the goods or the entire lot.

Is it possible for an enterprise to refuse to issue an act of acceptance and transfer of goods?

There is an opinion that if an invoice is created when selling a product, then the acceptance certificate does not need to be filled out. In fact, the act need not be drawn up.

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However, it is worth understanding that the acceptance certificate of the goods is the only supporting document that specifies all the characteristics of the goods, including any defects.

Moreover, all this information is supported by the signatures of responsible persons and seals. That is, with the help of this document the parties can resolve disputes that arise. While this cannot be done using a regular invoice. Although, it is worth noting the fact that the inspection authorities do not require an act of acceptance and transfer of goods.

Is the act of acceptance and transfer of goods a substitute for a contract?

The act of acceptance and transfer of goods is not a substitute for a contract. Moreover, it is on the basis of the current agreement between the two parties that the transfer and acceptance certificate is drawn up. That is, the enterprise must have both an agreement and an act drawn up on its basis. The act is confirmation that the contract has been fully executed.

In essence, the act of acceptance and transfer of goods is a legal confirmation of the completion of any significant action for enterprises related to the movement of goods and cash(payment for goods) between them.

Therefore, the success of a transaction between enterprises can most often be confirmed with the help of a correctly drawn up document, which indicates all the necessary details of both parties, and also discloses all the features of the product, including claims regarding its quality or quantity, as well as packaging, time delivery and other details.

Evidence of the fulfillment of a party’s obligations in a number of contracts is a written acceptance certificate.
The document is signed, as a rule, by the parties to the contract and within the framework of contractual relations: transfer of goods under a supply agreement, vehicle or other thing under a purchase and sale agreement, within the framework of a lease relationship, etc. Such an act records not only the fact of fulfillment of obligations, but also the state of the transferred property at the time of transfer. Therefore, in the context of legal disputes, the act of acceptance and transfer may become important.

The obligation to draw up a document such as a transfer and acceptance certificate may be provided directly in the contract, or may also arise from the norms of the Civil Code of the Russian Federation. For example, by virtue of Art. 556 of the Civil Code of the Russian Federation, the fact of transfer of real estate under a purchase and sale agreement and its acceptance by the buyer is carried out under a transfer deed. Or Art. 655 of the Civil Code of the Russian Federation (building rental). The transfer and acceptance act can be drawn up by the parties to any obligation and on their own initiative.

Example of a transfer and acceptance certificate

under a contract of sale and purchase of a residential building and land plot

Citizen of the Russian Federation Odintsov Dmitry Valerievich, passport series 56 14 number 1684325, issued on November 4, 2012 by the Department of the Federal Migration Service of Russia for the Ulyanovsk region in the Oktyabrsky district of Ulyanovsk, registration address: Ulyanovsk region, Ulyanovsk, st. Kirova, 79 – 14, hereinafter referred to as the Seller, and

citizen of the Russian Federation Semyon Arkadyevich Petrosukhov, passport series 79 86 number 4684215, issued 02/08/2002 VOL Zheleznodorozhny district of Omsk, registration address: Omsk region, Omsk, st. Moskovskaya, 49, hereinafter referred to as the Buyer, and together referred to as the Parties,

have drawn up this acceptance certificate regarding the following:

Pursuant to clause 3.4 of the Sale and Purchase Agreement for a residential building and land plot dated February 1, 2017, the Seller transferred and the Buyer accepted the following property:

Residential building located at the address: Russia, Ulyanovsk region, Ulyanovsk, st. Pobedy, 17, with a total area of 215 sq.m., number of storeys: 2, cadastral number: 29/725/798-81/5652, owned by the Seller, as confirmed by the Certificate of state registration rights dated May 17, 1998, series AB No. 36422546, issued by the Rosreestr Office for the Ulyanovsk Region.
Land plot located at the address: Russia, Ulyanovsk region, Ulyanovsk, st. Pobeda, 17, total area 556 sq.m., land purpose: for individual housing construction, cadastral number: 29/795/451-13/5614, owned by the Seller, as confirmed by the Certificate of State Registration of Rights dated May 17, 1998, series AB No. 36422546, issued by the Rosreestr Office for the Ulyanovsk Region.

The Buyer inspected the property; as a result of the inspection, no defects were identified. The quality of the property complies with the terms of the purchase and sale agreement for a residential building and land plot dated February 1, 2017; the Buyer has no complaints about the condition of the property.
Along with the property, the Seller handed over to the Buyer 3 (three) sets of keys, as well as the original title documents for the residential building and land plot, and documents on technical condition.
The risk of accidental loss or accidental damage to a residential building and land plot passes to the Buyer from the moment of signing this act.
This Transfer and Acceptance Certificate has been drawn up in two copies having equal legal force, one for each of the Parties.

Seller: Odintsov Dmitry Valerievich

Buyer: Petrosukhov Semyon Arkadievich

What to include in the acceptance certificate

by law required details no such document has been established. At the same time, in order to use the transfer and acceptance certificate for accounting and other legally significant purposes, it must contain the following information:

names of the parties. If the contract provides for the obligation to deliver property to a third party, the deed is signed with the third party. In most cases, the transfer and acceptance certificate is drawn up by the same parties as the contract. Remember that on behalf of a legal entity, without a power of attorney, only the one who is directly indicated in the constituent documents(director, general manager). Therefore, when accepting goods by an employee, it is necessary to ensure that they have a power of attorney or authority to accept the goods.
information about the details of the contract within the framework of which the transfer and acceptance of goods is carried out.
individual characteristics of the thing being transferred, quantity, assortment, quality.
presence (absence) of claims against appearance things, quality according to the results of a visual inspection.
transfer of belonging to a thing, documents to it.
signatures of the parties, date of preparation.

Features of drawing up an act of acceptance and transfer between legal entities

Confirmation of the fact of transfer of goods is the basis for payment by the Buyer. Therefore, organizations should pay special attention when drawing up these types of documents.

Legal entities have the right to use unified forms. For example, TORG-12 (waybill). Analysis judicial practice does not allow us to give an unambiguous answer to the question of whether a consignment note signed by an unauthorized person, but bearing the seal of the organization, is evidence of acceptance and delivery of goods. Therefore, it is necessary to ensure that the person receiving the goods has such authority.

Witness testimony is also not always allowed, therefore it is necessary to draw up an act of acceptance and transfer of goods to confirm the fact of delivery of property of a certain quality.

The act of acceptance and transfer of goods is used in document flow if the owner of the goods or the person responsible for its storage changes. As a rule, the standard procedure for selling goods is limited to drawing up a delivery note, but in some cases a transfer and acceptance certificate is drawn up.

Let's talk in more detail about acts related to the movement of goods: acceptance and transfer, shortages, returns, defects and markdowns. At the end of the article, you are asked to download a sample of filling out each of the acts and consult with the site’s on-duty lawyer. The completed document can be downloaded for free

A simple act of acceptance and transfer

The standard acceptance certificate is used in the following situations:

when transferring expensive high-tech equipment;
when transferring goods for safekeeping;
in any other case if this is provided for in the agreement between the parties.

The main purpose of the paper is to outline the list of transferred products, give a brief description, cost and price. In addition, the document establishes:

transfer of responsibility from one party to another;
what condition are the goods being transferred?

The delivery certificate does not have a single template, so a free form is used. The company can also develop own sample and record it in accounting documents. In general, the act is drawn up on a regular A4 sheet, in written or printed form. Required to fill out:

details of the documentation itself (name, in this case – transfer and acceptance certificate), date of preparation, account number, on the basis of which agreement it was drawn up (storage agreement, for example);
information about the parties to the agreement (names of companies, details, representatives - directors or other persons who are authorized to represent interests);
the main part contains a list of transferred goods, brief description, quantity, price and cost;
below it is verified that the receiving party has no complaints about the received products;
You should also indicate the number of copies compiled.

At the end, signatures are placed from each representative, seals are affixed at will.

Sample documentation in the TORG-15 form is used in situations where damage, damage or scrap of any material assets is detected. TORG-15 refers to the primary accounting documentation, but the use of this particular form has been considered optional since 2013. Therefore, the company can file damage to inventory items in free form or approve its own sample. However, in practice, to facilitate document flow processes, f. TORG-15.

Fact! To draw up TORG-15, a commission approved by the organization is involved. It includes at least 3 people: a representative of the administration, a financially responsible person and any third representative. Often this may be a health inspector.

As a result of drawing up the paper, the damage caused is assessed, and guilty person for damage or scrap of valuables. The amount of damage is written off from him.

The form consists of two sheets, compiled f. TORG-15 as follows:

at the top is a block of information about the organization and structural unit;
in the upper right corner - codes are given, the form is approved by the manager;
after the name in the top line the reason for drawing up the act is indicated;
in the main table, inventory items, their characteristics (article, grade, etc.), price before and after evaluation, and the nature of the defects are written down;
After the table, the commission indicates the reason for the damage and the person responsible.

On back side the commission prescribes information about the registration of scrap and waste, as well as about the destruction of what can no longer be used. The act is signed by all members of the commission, it is established who will pay for the damage.

How to draw up a TORG-16 act on the write-off of goods

Form TORG-16 is used trade organizations for writing off goods that have become unusable or have lost their consumer qualities. For write-offs, a specialized commission is involved, which usually consists of three people. As a rule, this is a representative of the administration of a retail facility or network, a financially responsible person and any third representative (in some cases, this may be an employee of supervisory authorities).

F. TORGA-16 refers to primary accounting documentation and is fixed legislative norm, but, like all accounting papers, since 2013 it has been considered a recommendation for preparation. Therefore, each organization has the right to draw up its own single sample or draw up the paper in free form each time. However, to simplify document flow, TORG-16 is used. The document template specifies:

at the top of the act – organization and structural unit;
information about the prepared paper;
in the upper right corner - code designations, just below - information that the manager approves the document;
information about the authorized commission.

The main block about written-off goods contains:

dates: receipts for registration and write-offs;
information about the reasons for write-off;
product name and characteristics;
price, cost and notes.

The total cost to be written off is indicated after the table, and the commission members sign.

Below it is indicated where the write-off amount will be taken.

Certificate of return of goods to the supplier

The certificate of return of goods is used to certify the fact of such return. Paper is used if the recipient receives a product of poor quality or that does not meet the stated technical specifications.

Fact! It is also permitted to return valuables of proper quality if they cannot be used. Such a fact itself is possible if it is permissible under the contract.

The return certificate is drawn up in the presence of representatives of both parties: the receiving party and the supplier. Documentation is drawn up in free form or according to a previously established template from one of the companies. The document states:

Identification information about the paper (name, account number, place and date of preparation).
Block of information about the parties. These are company names, addresses, legal forms and representatives. Directors and their deputies are often authorized to represent interests. It is stated on what grounds these persons represent the interests of companies.
The same block contains the numbers of agreements and contracts on the basis of which cooperation takes place.
The main part describes in detail the acceptance and transfer of products and detailed information about it. The detected defects and inconsistencies are indicated and on the basis of which documents they were identified. If an examination was carried out, data about it is entered in this paragraph.
Based on the results of the act, they are prescribed further actions(full refund and exact amount, exchange, repair or replacement of components).

The paper is signed by the parties.

Report of shortage of goods

A shortage report is drawn up if a shortage of goods is detected in the following cases:

upon acceptance;
during an audit;
in case of under-delivery (under-investment).

Moreover, if goods are delivered, the recipient must capitalize the actual quantity of products, and draw up a discrepancy report upon acceptance for the missing volume. You can take the TORG-2 form as a basis, adding or removing any items.

Regardless of the reason for the shortage, the act is drawn up in free form or according to the sample established by the company. It is important to indicate:

details of the enterprise where the shortage was identified;
information about the document;
fact of economic activity (in our case - shortage, indication under what circumstances;
signatures of the parties.

The main part of the act can be drawn up in a tabular form for clarity, indicating the possible reason for the shortage of goods (mis-grading, under-delivery, under-delivery, etc.).

The signatures of the commission members are affixed.

By the way! If possible, it is necessary to give the shortage certificate to the product supplier for signature upon acceptance.

In the activities of enterprises, there may be cases where the quality of goods does not correspond to the declared characteristics - detection of defects. In this case, defects can be detected during direct acceptance of goods or during operation.

To identify goods of inadequate quality, a commission is assembled, and, if necessary, a third-party expert is involved. In this case, the commission is approved in such a composition that representatives can be authorized to check quality. If a defect is detected, a relevant act about the identified shortcomings. In this case it is possible:

use of free form;
registration of the standard established by the company.

The act on defective goods establishes:

composition of the commission;
name and brief information about the enterprise (receiver) that detected the defect;
information about the rejection of goods (characteristics of the values themselves are given, the reason for the defect, the results of the examination, if carried out);
results are given (return to supplier, exchange, refund).

With this act, the defect is written off from the supplier’s register, and the low-quality product is returned for exchange, replacement of components or repair.

Drawing up a paper on acceptance and transfer during responsible storage is considered a mandatory procedure. This document certifies that products in a certain quantity, assortment and with certain characteristics are transferred from one person to another. Thus, a new person in charge is installed.

Almost any goods and valuables can be accepted for safekeeping, of course, if their storage and use does not contradict Russian legislation.

An act is drawn up directly on the day of transfer in any form:

for the procedure you can use the previously required template MX-1;
arrange each new procedure in free form;
fill out a single template established by the company.

As a rule, companies use MX-1 to facilitate document flow. In addition, no one forbids improving it: adding clauses or removing unnecessary ones according to the situation and the discretion of the parties.

Let's look at drafting the document using the MX-1 as an example. Please note that the paper consists of two sheets (front and back). The document states:

data of the parties involved (receiver and sender);
code designations, date of preparation and account number of the paper;
information about the transferred values (name, characteristics, cost);
On the reverse side special marks and storage conditions are written.

The act of recycling goods is the final stage in the destruction of certain objects in the company. Briefly, this procedure looks like this:

the commission examines the goods, if necessary, an examination is carried out to determine the advisability of further use;
If a decision is made to dispose of, a product write-off act is drawn up, on the basis of which. According to this document, the accounting department deregisters goods;
recycling takes place, and a report is drawn up based on its results.

The document does not have a single template, so it can be compiled in any form. It’s easier to approve a single one for the organization.

The act should indicate:

his details;
information about the commission;
information about recycled goods;
state in text that during recycling there is no income from its results, and that the valuables are destroyed in in full.

At the end, the commission members certify the act with personal signatures.

At the end of the table the amount of revaluation is indicated and the signatures of the commission members are placed.

Acceptance certificates for quality and quantity

There is no single sample document, so you can approve your own sample or draw up an act in free form each time, depending on the situation.

Important! The paper is drawn up and signed by both parties to the transaction. One-way order is not considered legal.

The act states:

information about the participants (recipient and supplier);
information about the place of acceptance;
start and end time of acceptance;
information about packaging, quality, completeness and quantity of goods;
complete address information about both parties;
indication of information about accompanying documents of goods (waybills, invoices);
found deviations from documents, the presence of defects and defects.

The act is signed by both parties.

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Damage Act

The transfer and acceptance certificate is a document that is drawn up when transferring various assets and things. It confirms the normal condition of the product, its integrity, and the absence of defects. The document records the purchase price and other indicators (brand, number, etc.).

When is the acceptance certificate drawn up?

The act is required when receiving products by one person and transferring them to another person. The document accompanies almost any operation related to reception and transmission. For example, an act is needed in the presence of these circumstances:

The goods are transferred from the seller to the buyer. The document confirms that the item was accurately received by the consumer.
The products are sent to the warehouse. In these conditions, it is necessary to draw up an act in 3 copies for all participants in the operation. The act is supplemented by an agreement on the storage of valuables.
Valuables are sent for safekeeping. In this case, the act must also be supplemented with an agreement on responsible storage.

In most cases, the act is drawn up upon the sale of products. But the need for it also arises during internal movements of values. For example, when placing an object in a warehouse.

What is contained in the transfer and acceptance certificate?

The form of the act is not established. The exact content of the document depends on the specific situation. However, under any circumstances, the act must contain the following mandatory details:

Subject of the operation, its name.
Characteristics of this item: article, number, brand.
The person who conveys the object.
The person who receives the object.
The name of the company that is transferring the item.
Date of execution of the act.
A link to a document, the addition of which is a deed (for example, a purchase and sale agreement).
Item cost.
Number of copies of acts.

If the receiving person has claims regarding the quality of the transferred item, these claims must also be recorded in the act. Sometimes the document records the location of the transfer of the object. If one of the parties to the transaction is a private individual, it is necessary to record the person’s full name, passport details, and address.

The act can also be drawn up on separate product, and for a range of goods. But if this is a set of products, it is necessary to indicate this in the act.

IMPORTANT! If the receiving party signs the document, it thereby confirms that there are no claims regarding the quality of the goods. Therefore, before signing, the buyer must check the products for defects.

ATTENTION! The act is a document with legal force. It limits the parties' demands on each other. For example, a document signed by the buyer means that the buyer has no claims. If disagreements arise between the parties to the transaction, the document will help defend their interests in court.

Additional Features

The act will have legal force only if these conditions are simultaneously met:

The act is an annex to the main agreement. It is not an independent document. If there is no main document, then the act loses its force. It must contain a reference to any agreement. For example, for a purchase and sale agreement.
The document must be certified by the signature and seal of an employee with the appropriate authority.
The act is drawn up in 2 copies (minimum). Each copy is handed over to the participants in the transaction.

That is, the act is not an independent document. However, it must be issued in accordance with standard requirements: seals, signatures, mandatory details.

What documents can replace the transfer and acceptance certificate?

The transfer and acceptance certificate records these provisions:

Availability of agreement between the parties.
Rights and obligations of participants.
The procedure for pre-trial regulation.

That is, the document replacing the act must contain the same information. The consignment note performs similar functions. It also contains information about the parties to the transaction and the product. Dates are also recorded there.

That is, when transferring goods, either an act or an invoice can be used. However, in some cases, it is necessary to draw up an act. It is required when it is necessary to record consumer claims or their absence. For example, it is needed when transferring expensive equipment.

Working with material assets always involves concern for their safety, both quantitative and qualitative, so it is never superfluous to carry out accounting and control. It is especially important to check the availability and integrity of the goods during their acceptance and transfer. Both the transmitting and receiving parties are interested in this process. A transfer and acceptance certificate becomes documentary evidence of the procedure for transferring goods from the seller to the buyer. Such a document is confirmation of receipt of the goods in full and the basis for payment.

When to use

The moment of transfer of goods from the seller to the buyer involves the transfer, along with the right of ownership and risks associated with the transferred goods. The acceptance certificate drawn up in such cases acts as a confirmation document that the buyer receives the expected goods in full quantity and with the appropriate characteristics, and assumes the possible risks of its loss. The seller or supplier, with a signed document, provides himself with the opportunity to avoid claims from the buyer in the future.

There are quite a lot of options when such a document will become a guarantor of a mutually beneficial transaction. Most often they become annexes to such agreements as:

Wholesale supply of goods. For such contracts, a check of quantitative compliance and partially qualitative indicators is most often used if deliveries are made regularly.
Sale of real estate. The high cost of real estate requires a more careful approach and study of the selected product and its declared characteristics.
Supply of materials and equipment. For this type of supply, it is very important to receive products with the required qualities and technical characteristics.
Purchase and sale of vehicles. These transactions are associated with increased risk; therefore, professional and multilateral verification is required.
Transfer and acceptance of work performed under the contract with assessment of their quality and volume completed. Documentation The act of acceptance and transfer in the concluded contract allows you to increase the responsibility of the contractor.
Transfer of real estate for rent. Renting involves not only receiving an apartment or other real estate complete with furniture or equipment, but also returning everything received. The act in this case becomes confirmation of what was received and in what condition, and proof that everything listed is returned without damage.
Transfer of goods for storage. As in the case of a lease, a storage transfer agreement involves the return of goods in the volume and condition that were specified in the act.
Equipment rental. Indicating the technical characteristics of the transferred equipment in the act will help avoid conflicts during return.

It is clear that in all of the above cases, drawing up an act gives confidence to the seller and buyer in the legality of the transaction, the opportunity to defend their rights in conflict situations. Often, when mutual claims or legal proceedings arise, the presence of this document can become a decisive argument for one of the parties.

Procedure for compilation

Given the importance of the document, a certain order in its preparation is required. The procedure can be specified in the supply contract, and in the absence of specially developed requirements, it can be carried out according to the rules established by law:

Only authorized persons can perform reception and transmission. These may be representatives acting on the basis of the charter of the enterprise or persons to whom a power of attorney has been issued to perform the required actions and sign the act.
The parties preliminarily agree on the place and procedure for inspecting the accepted goods. Most often, the act is drawn up in the presence of representatives from all parties to the transaction, but only the receiving party is allowed to participate.
Inspection of the received goods is carried out within the period agreed upon by the parties. The Civil Code of the Russian Federation stipulates in Article 513 that inspection of goods is carried out in certain deadlines, but it is not established specifically which times, so the inspection time is stipulated in the contract.
It is necessary in the terms of the contract to indicate the actions of the buyer if defects in the supplied products are detected, both quantitative and qualitative. The parties agree in advance on the procedure for recording deficiencies, notifying the transferring party, conducting a joint examination and drawing up documents on identified violations.
The deadline for accepting claims for the received goods and the form for drawing up a report on identified deficiencies is established. If such a period is not specified, then Civil code determines the buyer’s right to report detected defects and inconsistencies immediately (clause 2, article 513).

In essence, the procedure for acceptance and transfer will be based on the preliminary agreement of the parties to the transaction. The legislation regulates only its main positions; all details of the procedure can be introduced by the parties as necessary.

Requirements for filling

The form and procedure for filling out the act do not have a template established by law. Guidelines on how to compose it and what to include are provided:

form Torg-1 in the Album unified forms primary accounting documentation approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132;
form MX-1 (act of acceptance and transfer of inventory items for storage), given in OK 011-93 “All-Russian Classifier management documentation"(approved by Resolution of the State Standard of Russia dated December 30, 1993 No. 299);
GOST R 7.0.97-2016, which determines the procedure for preparing details, their composition and rules for drawing up acts.

Taking as a basis specified documents, the transfer and acceptance certificate must include the following information:

Document name.
Date and place of compilation.
Name of the participating parties. For legal entities, the full name of the organization and all details are provided. Individuals indicate last name, first name, patronymic, TIN.
In cases of drawing up an act legal entities details of their representatives are provided (full name, position) and the grounds for their powers are indicated. If they act by proxy, then a reference to the document number is required.
Information is provided about the subject of the act being drawn up, which indicates what is being transferred, the grounds for the transaction being carried out with reference to the existing agreement (number and date).
If several items of goods are transferred, then a table is provided listing all items, quantity and cost, technical characteristics, and an indication of identified defects. The table must contain the total amount indicated in figures and words.
If there are no complaints about the product, this is indicated as a separate item.
If deficiencies are found, any claims regarding quality or quantity that have arisen against the seller are cited.
The number of equivalent copies according to the number of participants in the transaction is indicated.
The signatures of the persons who drew up the act are affixed.

The signed document is stored along with primary documents For tax accounting at least 4 years, and if a loss was incurred on the transaction, the storage period increases to 10 years. Figure 1 shows an example of a transfer and acceptance certificate form, and Figure 2 shows an example of a completed certificate.

To summarize briefly, it turns out:

the transfer and acceptance certificate is used to formalize the actual transfer of material assets from the seller to the buyer and serves to verify their qualitative and quantitative characteristics, the basis for making payment for the goods received and services provided, and can also be a powerful argument when resolving controversial situations in court;
the preparation of this document does not have strictly regulated samples by law, therefore the recommendations given in some legislative acts, and may change in accordance with the specific terms of the transaction;
It is advisable to stipulate the procedure for checking and accepting goods in the concluded contract, and make the acceptance and transfer act an integral annex.