The contractor sent services acceptance certificates to the customer, but the latter neither signed them nor stated its reasoned refusal. In this case, the certificates are considered accepted and services must be paid. A similar position has already been encountered in judicial practice.
Document: Decision of the Moscow District Court of Arbitration on case No. А40-151387/2015 dated 25 July 2016
Article 780 of CCRF contains no instructions as to how to confirm the delivery of services by the contractor. In practice, this brings up a question: what can serve as evidence of rendered services?
Conclusion from judicial practice: The fact of rendering legal services, where a contract is unavailable or invalid, is confirmed by a power of attorney issued to the contractor and by representing the customer in court.
The provisions of ch. 39 of CCRF regarding a contract of fee-based services do not specify any requirements for the content of a services acceptance certificate. Given, however, that such a certificate is used for accounting purposes, it should include mandatory details to be contained in source accounting documents under part 2, Art. 9 of Federal Law “On Accounting” No. 402-FZ dated 6 December 2011.
Such mandatory details include:
– document title (services acceptance certificate);
– date of certificate;
– name of the economic entity that has compiled a document (legal entities must indicate their corporate names, individuals – their full names);
– business life factor content (i.e. information on rendered services – their types, scope and receiving date);
– value of natural or monetary measurement of the business life factor (price of rendered services);
– positions of persons who have conducted a transaction and of those responsible for closing it (i.e., persons authorised to sign a certificate for the parties to a contract) as well as their signatures, names or other details needed to identify these persons.