Sample act of reconciliation of mutual settlements. Primary documents: act of reconciliation of mutual settlements

An act of reconciliation of mutual settlements is a document that reflects the state of settlements between two parties (companies, counterparties) for a certain period of time. In our article, we will teach you how to fill it out correctly and give an example for download.

Sample Forms

The current legislation does not approve a single form of the reconciliation act, therefore, if necessary, each enterprise can develop this form independently.

Samples of filling out the forms of the reconciliation act and an approximate form of the form are presented below:

Why do you need an act of reconciliation of mutual settlements

• If it is planned to extend large contracts;
• If you need to organize a settlement;
• During the inventory period;
• When one of the parties trades in installments;
• To draw up reports on debts for management, regulatory authorities, etc.;
• if goods of a very high value are involved in mutual settlements;
• To clarify the settlements between the parties.

The legislation does not oblige organizations to draw up acts of reconciliation of mutual settlements at a certain time, this is decided by the organization itself.

The reconciliation act consists of two parts - for two enterprises. The left column is filled in by the initiator of the drafting of the act, the right - by his counterparty. Usually, the reconciliation act looks like a list of documents sorted by creation date. Or, instead of documents, the operations performed are listed: sale, purchase, payment, etc.

Form of the act of reconciliation of mutual settlements

1. act number;
2. the period for which the reconciliation is carried out;
3. names of the parties (organization and person acting on its behalf);
4. details of the agreement between the parties;
5. Information about transactions (with numbers and dates of invoices, payment orders or other papers confirming the supply and payment for services or goods), the amount of transactions;
6. Final balance in monetary terms;
7. Handwritten signatures of the accountant and director, seal;
8. Dates of signing the Act.

The document is drawn up in duplicate and signed by the chief accountant and the director of the organization. If there are no property disputes between organizations, and the drafting of the act is purely nominal, it can only be signed by chief accountants. But such an act will not be valid in court.

Then, to check their own register of transactions and enter the results in the right column, both copies are sent to the accounting department of the counterparty. If the counterparty agrees with the data specified in the act, then a second seal and signatures are put. One act is returned to the initiator, the second one remains with the counterparty.

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If discrepancies are found, a note is made at the bottom of the document. If, due to discrepancies discovered, the counterparty refuses to sign the act, and the initiator's claims are confirmed by other documents, the initiator may sue. To speed up the resolution of such disputes in the contract, it is necessary to stipulate in advance the time frame within which the counterparty is obliged to make its own calculations and return the signed act or pay off debts.

The status of mutual settlements between partners is confirmed by such a document as an act of reconciliation. This document is recognized as relevant and correct only if it is properly executed. How to fill out an act of reconciliation of mutual settlements correctly?

The act of reconciliation of mutual settlements is not among the primary documents. However, it becomes additional evidence of the existence of debt in the event of going to court.

In addition, by signing the act, the limitation period is increased, that is, the date of signing the act is considered its beginning.

For this reason, the reconciliation act is not just a formality, but a real instrument of legal influence on partners. Of course, subject to proper filling. How to fill out a sample reconciliation act?

Basic moments

In the process of cooperation between the two organizations, mutual settlements are expected. One side delivers goods or works, and the other pays for the values ​​received.

Moreover, each completed business transaction is confirmed by primary documentation. This is the basis for accounting.

But no one is immune from the occurrence of an error, and the presence of it can significantly distort accounting. Accounting discrepancies in partner organizations may result in debts or unrecorded payments.

Timely identification of accounting errors in the cooperation of two business entities allows.

Guided by the specified data of one organization, another enterprise compares its own accounting with them and identifies discrepancies.

If there are any, the correctness of the primary documentation is checked. Due to this, errors are detected in time, and the reliability of accounting is ensured.

What it is

An act of reconciliation of mutual settlements is a document that shows the settlements of two organizations in a certain period. The information specified in the act by one organization must match the data of the counterparty organization.

If discrepancies are identified, information about them is recorded in the same document. The current legislation does not provide for an established form of the act.

The organization independently develops the format of the document, approving it as part of the . The signing of the act by the counterparty means its recognition that there is a debt, if any.

It is important that the act of reconciliation has an impact on the operation of the statute of limitations. This is equal to three years from the date of execution of primary documents upon the completion of the economic operation. But the signing of the reconciliation act interrupts the statute of limitations and its countdown begins anew.

The use of the act of reconciliation of mutual settlements between organizations prevents the occurrence of errors in accounting and tax reporting.

But the document must be drawn up taking into account certain requirements. In particular, there must be details that determine the participating parties, a specific reconciliation period, completed transactions and settlements.

Although a unified form of the reconciliation act is not provided, it is advisable to have in the document such details as:

• document's name;
• names of the parties;
• date of signing the act;
• reconciliation period;
• links to primary documents on performed operations;
• the amount of settlements in monetary terms;
• closing balance;
• signatures and seals of the parties.

Like any document, the reconciliation act is signed. The head of the organization and the accountant put their signature on the document.

It is important that even the chief accountant without the right of the first signature cannot represent the organization. The document receives legal force only if the signature of the chief executive is present.

What is its role

When drawing up an act of reconciliation of mutual settlements, it is necessary to check several accounts:

• income calculations;
• settlements on issued;
• shortage settlements;
• settlements on accepted obligations.

If there are no property disputes between organizations, then reconciliation may be purely technical in nature.

Reconciliation can be carried out both within the framework of one contract or, and according to the general state of commercial relations between partners in a certain period.

Regular drawing up of a reconciliation report is required with constant cooperation. In this case, a partner can be a supplier of goods or a recipient, a state fund, a taxpayer, two divisions of one corporation, etc.

In addition, the basis for creating an act of reconciliation of mutual settlements can be:

• the possibility of obtaining deferred payments;
• the presence of a large number of positions in the assortment of the company;
• the presence of expensive goods in the list of sold;
• implementation of inventory according to calculations;
• the need for confirmation of settlements before higher authorities.

The frequency of drawing up a reconciliation report is determined by the interacting parties. The document can be drawn up once a month, half a year, a year or with a longer interval.

But in any case, the content of the act should include all operations performed in the selected period. How to conduct reconciliation correctly?

Checking the calculations is carried out for one article - the name of the goods, a separate delivery, a specific contract. It is convenient to reconcile during the annual inventory.

If any discrepancies are found, you must immediately draw up a reconciliation report and send it to the counterparty.

But it happens that the identified debt cannot be repaid, because the counterparty went bankrupt during the year. Therefore, reconciliation is necessary as often as possible.

Current regulations

According to the act of reconciliation of mutual settlements, organizations develop independently, since this document is not among the primary documentation.

This position is also confirmed. At the same time, the act of reconciliation of mutual settlements may be recognized as a legal document in the process of claim proceedings.

In particular, this document serves as confirmation of the counterparty's debt. And besides, it becomes the basis for interrupting the flow of the limitation period, which is counted from the moment the act is signed.

But in order to be recognized as the legal legality of a document, it must have a certain form.

The presence of certain details is not regulated by law, but the signature of the head of the organization is a mandatory requirement.

How to draw up an act of reconciliation

Registration of the reconciliation act for mutual settlements is carried out in any form. The document is compiled by the accounting department of the organization that initiated the audit, and any of the parties can be such.

The completed act in duplicate is sent to the counterparty. They reconcile the specified data with their own accounting. If the counterparty agrees with the information displayed in the act, they are signed and sealed.

A certified copy is returned to the initiator. The data of the act is checked for compliance. Information about mutual settlements must match exactly. The slightest discrepancies are recorded at the end of the document by means of a record.

For example, “According to LLC 1, as of October 30, 2015, the debt of LLC 2 is ten thousand rubles, according to the accounting of LLC 2, the debt to LLC 1 is equal to” five thousand rubles ”and supporting data is provided with reference to primary documents .

Important! If the reconciliation act is signed only by the accountants of organizations, then such a document matters only in the internal document flow between organizations.

The document is taken into account by the courts only if the signature of the head is present.

Compilation procedure

There is no single sample of the act of reconciliation. However, there are certain requirements that the document must comply with.

Thus, the following aspects must be fulfilled:

It is highly desirable when drawing up a reconciliation act to follow the rules for issuing primary documentation. This refers to the presence of mandatory details of the primary documentation.

The list of those is defined. As for the form of the document, it can be arbitrary. But the practice of application has determined the most convenient format.

Usually the document consists of two parts - introductory, containing the main details and the main one, which presents data for a certain period.

Often a reconciliation act is created in the form of a list of documents in chronological order. But you can also specify the nature of the action, for example, the transfer of funds, the purchase of goods, the sale of valuables.

How to do a manual reconciliation? An example of creating an act can be represented as follows. At the beginning, the following data is indicated:

1. Document's name.
2. Date of drawing up the act and its individual number.
3. The name of the organization that compiled the document.
4. The name of the counterparty.
5. The period for which reconciliation is carried out (beginning and end).

The amounts transferred or received for each fact of cooperation are indicated. Moreover, each indicator is confirmed by a reference to the primary document (invoice, check, etc.).

For display in the table, the data displayed on debit and credit accounts are taken. In the final part of the table, the total debit and credit turnover is calculated and the final balance is displayed. At the end of the act, the results of the reconciliation should be entered.

If there is a debt, a record is made approximately like this: “According to the organization, on such and such a date, a debt was revealed on the part of the counterparty in favor of the organization when checking transactions for such and such a period in the amount of ___”.

In the absence of debt, the value "0.00 rubles" is written. The finished act is sent to the counterparty for verification. If there are no discrepancies, the document is signed by the accountant of the counterparty organization and returned to the initiator of the reconciliation.

How to do it electronically

You can create an act of reconciliation of mutual settlements using the 1C program. The supplier organization uses the "Sale" menu for this, and the buying organization uses the "Purchase" menu.

Sample Fill

When creating an act of reconciliation for mutual settlements, you can apply the following examples:

• the form of the act of reconciliation of mutual settlements in Doc format;
• a sample act of reconciliation of mutual settlements in Excel format;
• a completed act of reconciliation of mutual settlements in Word format.

The act of reconciliation signed by the partners is a documentary confirmation of monetary obligations to the creditor.

Although the law does not require the drawing up of a reconciliation act, the organization can refer to it in case of disputes and going to court.

To reconcile mutual settlements, legal entities and individual entrepreneurs often draw up an appropriate act. The legislation does not provide for a single sample and obligation to use this particular document, so each company can develop its own form. A ready-made example and instructions for filling out are presented in the article.

Purpose and varieties

Recording the expenditure transactions of each company is mandatory. For this, payment documents, receipts, invoices, orders and other papers are drawn up. However, in practice, it becomes necessary to compare mutual settlements between two or more counterparties, for which a reconciliation act is drawn up.

As a rule, it is signed by legal entities, as well as individual entrepreneurs. The names of the parties are similar to those indicated in the relevant agreements:

• "Customer";
• "Executor".

The document reflects all types of transactions between companies (or individual settlements, selectively) for a specific period - a month, a quarter, a year (the reporting period is determined by agreement). Accountants are responsible for the execution. They produce:

• drawing up an act;
• reconciliation with the data that came from the counterparty.

The document can be drawn up as an annex to the contract, or as a separate document. And in this regard, we can conditionally distinguish 2 varieties:

1. Appendix to the main agreement - for example, to the supply contract. In this case, the document is an integral part of this agreement and is not legally binding on its own, in the absence of the underlying agreement. As a rule, they record information about all transactions that took place under this agreement.
2. An independent document that is used outside of a specific contract. It combines mutual financial settlements for a specific period of time (or for individual groups of goods and services).

The supply contract should additionally specify the conditions for reconciliation of mutual settlements, the timing and procedure for signing the act. Otherwise, an unscrupulous counterparty may evade signing the paper.

Form and sample document

As a rule, it is a summary table with a description of each type of operation (service, work), its amount. The document must reflect the details and names of both parties, record the presence / absence of the customer's debt to the contractor on a specific date.

The form and sample of the act of reconciliation of mutual settlements are presented below.

The number of copies is determined by the number of parties, so a minimum of 2 original documents with the same legal force is drawn up.

Compilation Instructions

To begin with, you need to pay attention to a few recommendations:

1. The document must indicate the reporting period for which reconciliation is made.
2. The date of its compilation should always be indicated. It does not have to be related to the reporting period. For example, the act was drawn up on January 29, 2018, while the reporting period is from January 1, 2017 to December 31, 2017.
3. The parties indicate not only the types of operations (services), but also the documents on the basis of which their accounting was made (for example, invoices).
4. As a rule, not only the final amount is indicated, but also the opening balance (balance).
5. At the end of the page, the representatives of the parties put their signatures. As a rule, the chief accountant has the right to sign. It can also be signed by managers - this is especially important in cases where there are disagreements between partners regarding settlement operations.

NOTE. In some cases, the company does not use the usual blue print. Then it is enough for the representative to put his own signature, decipher it (surname, initials) and indicate the position.

Thus, drawing up an act makes it possible to simplify the procedure for reconciling mutual settlements and confirm the fact that there are no claims between the customer and the contractor. The document is usually drawn up in printed form, blots and corrections are not allowed in it.

And the act of reconciliation of mutual settlements is a document that reflects the status of settlements for a certain period of time between two counterparties. Despite the fact that the legislation does not stipulate the obligation to draw up reconciliation acts, this should be done regularly. Timely reconciliation will save you from errors in tax and accounting reports. The act of reconciliation also testifies to the recognition of debt by the counterparty. Moreover, on the day of signing the document, the limitation period is interrupted and starts anew.

We develop the form of the act of reconciliation

Organizations develop the form of the act of reconciliation of mutual settlements independently. The legislation does not provide for a unified form of this document (letter of the Ministry of Finance of Russia dated February 18, 2005 No. 07-05-04 / 2).

Before you start developing the details of the act, you should understand whether it refers to primary accounting documents. There are two opposite points of view.

On the one hand, the Federal Tax Service of Russia, in a letter dated December 6, 2010 No. ШС-37-3/16955, noted that the reconciliation act is not a primary accounting document confirming the completion of a business transaction. Officials explained this by the fact that when the document is signed, the financial condition of the parties does not change. In our opinion, this position is quite logical.

On the other hand, the same tax authorities have repeatedly tried to prove in courts that if the act of reconciliation of mutual settlements is drawn up without taking into account the mandatory details of the primary accounting document, then it is not a basis for interrupting the limitation period. Note that this point of view of officials does not find support among the arbitrators.

Arbitrage practice

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The judges considered that the reconciliation act is not a strict accounting document, the form and mandatory details of which are determined by law (decrees of the Federal Antimonopoly Service of the Moscow District dated 04.09.2013 in case No. in case No. A56-44437 / 2012, Ural District dated March 27, 2012 No. F09-933 / 12).

Here is a list of details that, in our opinion, the act of reconciliation of settlements should contain:

1. Title of the document;
2. names of the parties;
3. date of signing the act;
4. the period for which the reconciliation is carried out;
5. details of the contract under which the reconciliation is carried out;
6. links to primary documents (invoices, acts of acceptance and transfer of the results of work performed / services rendered, payment orders, cash orders, etc.);
7. the amount of transactions (the fact of economic life) in monetary terms;
8. closing balance in monetary terms;
9. signatures of the parties and F.I.Oh. persons who signed the act;
10. side prints.

At the same time, we note that the absence of any of the listed details does not automatically entail the invalidity of the act (see the sample of the reconciliation act in the Example).

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Arbitrage practice

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The supreme arbitrators took into account the reconciliation act, which did not contain references to primary accounting documents, the basis for the occurrence of debt and the date of signing of the act. They explained this by the fact that according to Part 2 of Art. 71 of the Arbitration Procedure Code of the Russian Federation, the court evaluates both the relevance, admissibility, and reliability of each piece of evidence individually, as well as the sufficiency and interconnection of evidence in their totality. In this case, the court compared the amounts of debt contained in the reconciliation report with the amounts indicated in the signed acts of work performed and the certificate of work performed and costs. The lack of evidence of other contractual obligations between the parties also played a role (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 5, 2013 No. 13031/12).

Nevertheless, most often judges insist on the presence in the act of reconciliations of references to primary documents.

Arbitrage practice

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The court did not recognize the debt, t.to. in the reconciliation act there were no references to primary documents (numbers and dates were not indicated) and the date of signing of the act (determination of the Supreme Arbitration Court of the Russian Federation dated February 27, 2013 No. VAS-1472/13).

In another case, the arbitrators did not accept an act of reconciliation of mutual settlements, in which there were no references to the disputed consignment notes (decree of the Federal Antimonopoly Service of the Volga-Vyatka District dated April 26, 2010 in case No. A31-3047 / 2009).

In another case, the act was not adopted by the court, because. it mentioned a work contract and an act of offset (Decree of the Federal Antimonopoly Service of the Central District dated 05.06.2009 No. F10-2002/09).

Who will sign the act?

The reconciliation act is drawn up in two copies - one for each of the parties. He) or a representative acting on the basis of a power of attorney issued by such a body.

In order for the reconciliation act to become lawful, it must be signed by both parties.

Arbitrage practice

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The acts of reconciliations of mutual settlements submitted by the seller were recognized by the courts as inadmissible evidence, since they were signed unilaterally and are not confirmed by primary accounting documents (determination of the Supreme Arbitration Court of the Russian Federation dated January 30, 2013 No. VAS-48/13).

At the same time, the courts do not accept reconciliation acts signed by unauthorized persons as evidence.

Arbitrage practice

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The act of reconciliation of settlements was not accepted by the court as evidence of the interruption of the limitation period, since it was signed by an unauthorized person (determination of the Supreme Arbitration Court of the Russian Federation dated 09.01.2013 No. VAS-17480/12).