As a rule,
the fact of performance of work or provision of services is formalized by a
bilateral “act of acceptance of work” between companies, which needs to be
signed by both parties. This document should be included in the accounting
documentation as an original copy in Belarus. This document exists in addition
to an invoice, which is enough to support transactions in accounting in most countries.
In Belarus creating the “acts” adds another significant layer of accounting
work into formalizing transactions. But in some cases, the “act” can be drawn
Unilateral (sole) drawing up of “acts” is possible in the following cases:
1. Performance of work, provision of services under a public contract, where:
you have a responsibility to provide services to everyone who contacts you;
the terms of the contract are the same for everyone;
you have no right to refuse to conclude a contract.
For example, the provision of medical services, insurance, etc.
2. Under a lease or lease agreement
3. Purchase and sale of inventory items, performance of work and provision of services through gas stations.
4. Receipts of inventory items from outside the Republic of Belarus.
5. Performing operations with tokens.
6. Provision of a service, the results of which
the customer can use as it is carried out during the term of the contract. For
example, under a contract for information services or the use of an information
and reference system.
It is crucial that:
the contract must be concluded in writing;
the contract provides that the supplier can draw up “acts of acceptance of work” unilaterally;
the service cost per month can be reliably determined.
An unilaterally drawn up “act” must contain the same information as a bilateral
There are special
rules for HTP residents. HTP residents can single-handedly draw up acts of work
performed under contracts with foreign customers. This greatly simplifies the
workflow. Just do not forget that the sole drawing up of the act of work
performed does not exempt from the acceptance of the work performed. And the
fact of acceptance of the work must be confirmed either in correspondence or
through the exchange of signed scans of documents.
In short, you may be able to greatly simplify your accounting burden by checking if you are able to include a clause in your agreements about unilateral drawing up of “acts of acceptance of work” and including that clause in them whenever possible. Contact Leinonen Belarus for help and more information.
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