Fill in the act of reconciliation of mutual settlements online. The act of reconciliation of mutual settlements between organizations: for what purpose is it carried out, rules and sample filling

“Trust but verify” is a key principle in working with debtors and creditors. Reliability of accounting is achieved by periodic clarification of accounts.

The most common method for this in domestic accounting practice is the exchange of acts of reconciliation of mutual settlements.

What is it for

An act of reconciliation of mutual settlements is an accounting document that reflects:

the movement of products (works, services) and cash between two counterparties for a certain period;
the presence or absence of debt of one party to the other on a certain date.

Act - this is not the original document, because it does not confirm the fact of payment of funds to another person, and its use does not change the financial situation of the parties in any way. In fact, this is a technical document, the use of which in most cases is a voluntary initiative of the accountant.

long-term cooperation with the presence of regular supplies of goods or services;
conclusion of several agreements with one partner or drawing up additional agreements to existing agreements;
provision by the supplier of a deferred payment;
transfer by the buyer of a large amount of prepayment (advance payment) in the conditions of regular deliveries;
very high cost of goods;
the subject of the contract is a wide range of products.

It is also compiled during the annual or situational inventory of calculations. In this situation, it is important to understand that the reflection in the accounting of debts to debtors and creditors occurs in an amount that is recognized by the enterprise itself as correct on the basis of contracts, orders of managers and primary documents confirming the movement of goods and money.

You do not need to send reconciliation statements to all your debtors and creditors to make sure that the amounts match. Moreover, on their basis it will be impossible to make any accounting entries, including adjusting the amount of debt.

An exception is made only for settlements with the budget and banks, which must be confirmed (clause 74 of the Accounting Regulations).

If for management purposes it is extremely important to oblige your partner to exchange such acts, this procedure, its frequency and penalties for non-compliance should be prescribed in the contract.

The role of the document in the litigation

It is important to remember that in the event of litigation regarding the fulfillment of the terms of the contract or the collection of debts, the act of reconciliation can be useful. But domestic judicial practice contains a different attitude towards its presence with the injured party:

The signed act only reports on the status of settlements, but does not confirm the fact that one of the participants in the process recognizes the debt. Also, it is not a basis for interrupting the statute of limitations (Decree in case No. A65-7955 / 2009 of the FAS of the Volga District of December 25, 2009 and Resolution in case No. A29-2498 / 2012 of the FAS of the Volga-Vyatka District of December 14, 2012).
It can serve as indirect evidence that one party recognizes a debt to the other (signed act) or evidence of a refusal to recognize a debt (unsigned act) (Resolution on case No. A57-1313/2013 of the Federal Antimonopoly Service of the Volga District dated 02.12.2013).

As you can see, each business dispute will always have its own individual solution. Still, it is better to try to sign a reconciliation act with your partner in case business relations with him suddenly go into a dead end. And it will never be superfluous to remind the debtor of his debt.

The procedure for drawing up a document, who signs it

Act of reconciliation in two copies is drawn up by any party to the contract. The document must be signed by an authorized person who may be:

individual entrepreneur;
head (president of the company, general director or director) acting on the basis of the Articles of Association;
another employee acting on the basis of a power of attorney.

Most often, the signature of the chief accountant is also required, since he is entitled to the second signature on financial documents.

The presence of the signature of only the chief accountant is permissible in the order of internal control of the completeness of calculations, but in the event of a dispute, such a document will not have legal force.

Signatures of authorized persons must be sealed with the seal of the enterprise.

The document reflects the actual state of settlements, based on accounting data, and displays the amount of debt at the end date of the specified period. After that, both copies are sent by mail or accompanied by an authorized representative to the counterparty.

The other party must verify the information provided with its accounting records. If the correctness of the calculations is recognized, the second copy with the signature of the head, chief accountant and a seal is returned to the one who drew up the act.

If discrepancies are found as a result of the reconciliation, then they are indicated in the same document or in a separate register of calculations, which is attached to the act. Refusal to sign the document is the legal right of the partner (if this is not a mandatory condition of the contract). But sometimes this may mean that the debtor refuses to recognize his debt.

Optimal timing of reconciliation

The period of clarification of mutual settlements is determined by the need for accounting or management. Although the act is drawn up for a certain period, the debt in favor of one of the parties is indicated on a certain date (often on the first and last day of the reconciliation period).

Reconciliation is easiest to do:

for the reporting year (from 01.01 to 31.12);
for a certain calendar period, at the end of which the accountant reports to the owners of the enterprise (usually a quarter);
for the duration of a particular contract.

You can watch the formation of a document in the 1C: Enterprise program on the video:

Filling process

The legislation of the Russian Federation does not provide for a single mandatory (unified) form of an act. Therefore, the enterprise can draw up this document in any form (letter of the Ministry of Finance of Russia dated February 18, 2005 No. 07-05-04 / 2).

Traditionally, the following details are filled in:

Title of the document;
full names of the parties;
date of drawing up and signing of the act;
calendar period for clarification of calculations;
details of the contract under which the reconciliation is carried out;
dates and numbers of primary documents that confirm the calculations;
the amount of business transactions;
total turnover for the period;
the final amount of the debt in favor of one of the parties;
signatures and information about representatives of counterparties (position, full name);
prints of seals.

The commercial activity of enterprises is based on partnerships. To account for mutual settlements under business contracts, reconciliation of settlements is provided.

In addition to the parties participating in partnerships, reconciliation can be carried out with institutions of municipal services and control bodies - the Federal Tax Service Inspectorate, funds.

Basic principles of the reconciliation process

The document is drawn up in act and acquires legal force upon confirmation of the data by the parties. Reconciliation is carried out on a specific accounting date and for a period chosen arbitrarily or by agreement of the parties.

When drawing up an act to withdraw the balance of the debt, it is mainly accepted reporting date:

End or beginning of the calendar year. The data may differ in balance figures if there are events after the reporting date.
Last day of the month or quarter.

At the request of the parties or if necessary (for example, conducting an inventory), it is possible to verify the settlement data on any date of mutual activity of enterprises.

The document is drawn up in two copies, one for each of the parties. An act can take up more than a page and be formed by a counterparty or one contract.

In some cases, the procedure for conducting reconciliations is enshrined in a business contract concluded by partners. In the event of property claims and their resolution by arbitration, the inclusion of a provision on reconciliation allows you to rely on the data of the act when filing a claim with the court.

Parties negotiated:

The form of the form and the frequency of reconciliations.
Initiative and order of data exchange. Reconciliation can be initiated by either party.
Deadlines for the submission of the document and the form for resolving disagreements.

The reconciliation practice is predominantly used for long-term contracts. When concluding an agreement for one supply, reconciliation can be carried out after the repayment of the debt to exclude claims from the parties.

The concept and purpose of this act

The purpose of drawing up a reconciliation act is to confirm the debt of counterparties or the absence of debt at the end of the accounting period.

The form contains data on the shipment, receipt of goods and materials, provision of services and payments made in the specified period. At the beginning of the period and its end, the debit or credit balance of the account is displayed.

Act of reconciliation used in operations:

Preparing data for reporting. When conducting inventories before submitting annual reports, reconciliation is a necessary procedure.
Obtaining detailed information about the documents of delivery, provision of services, payments of the counterparty. In some cases, discrepancies in data can be identified by indicators of primary documentation.
Confessions of debt. The parties, by signing the document, confirm the reconciliation data.
Interruption of the limitation period for settlements. When filing a claim with the court, the period may be determined from the date of the reconciliation. To give legal force, the act is drawn up before the expiration of the legal claim of the debt. At the legislative level, the procedure for interrupting the claim period is enshrined in Art. 203 of the Civil Code of the Russian Federation.
Formation of the bankruptcy estate in the course of the bankruptcy procedure. Based on the results of reconciliations, creditors make claims against the debtor. A debt not confirmed in a timely manner makes it impossible to claim repayment of claims after the formation of the bankruptcy estate.
Reorganization of the enterprise - accession, consolidation, liquidation. Of particular importance is the reconciliation of the act at the closing of the company.

After the reconciliation and confirmation of the debt, the parties agree on its repayment.

Form of writing this document

There is no legally developed form of the reconciliation form. An enterprise can use a form developed independently or use a form provided by accounting programs.

When conducting accounting in electronic form, reconciliation data is obtained automatically by selecting the settlement period and counterparty. The form of the act can be agreed between the partners and included in the annexes to the contract.

The document should consist of a header, 2 tabular parts, each of which is filled in by counterparties, and a final part. If the data is filled in correctly, the indicators are mirror-symmetrical. Data on the debit of one enterprise must correspond to the credit of the second counterparty.

The order of writing and filling

The reconciliation document must contain details that allow you to identify the parties and obtain information about the status of settlements between counterparties.

In the act indicate:

Names of enterprises.
Registration numbers - , (optional). Relevant for enterprises with common names.
Reconciliation period.
Balance drawn at the beginning of the term.
Data of the work performed, services rendered, goods shipped and payment, posted by the parties, indicating the numbers and dates of the primary documents. The document must contain adjustments - return invoices, updated data of counterparties, confirmed by the parties.
End of period balance. The indicator is displayed by each of the parties in digital and textual form. The end-of-period balance is an important reconciliation indicator, for which a procedure is often performed.

In case of discrepancies under the tabular part, the company enters its own data.

Differences in data are not always caused by error. The dates of shipment and posting of goods and materials in most cases do not coincide with counterparties.

The document signs each of the parties with a breakdown of the data of the responsible person - the position, the represented company, surname, initials.

Design rules

Drawing up reconciliation acts is the responsibility of accounting staff.

The document must be approved in the regulation on the workflow of the enterprise, attached to the accounting policy. A responsible person is appointed to conduct reconciliations at the enterprise.

The reconciliation act is a form of external document flow. If necessary, reconcile data between enterprises document signed by the chief accountant enterprises. The form is used in the current workflow and is not used for third users.

If the document is intended for submission to the courts, certification of the data by the head of the enterprises is required. Equivalence signatures have persons replacing the head on the basis of an order or issued power of attorney. The signature of the responsible person is certified by a seal.

Accounting and storage rules

Accounting for reconciliation acts is carried out similarly to other accounting documents of primary accounting.

The enterprise can independently determine the procedure for archiving acts and their systematization by periods. The maximum storage period for acts is 5 years. (FZ "On Accounting"). At the end of the period, the documents are subject to disposal.

Filling out the act of reconciliation of mutual settlements between counterparties is presented below in the instructions.

In order not to be mistaken in mutual settlements, legal entities and individual entrepreneurs draw up a reconciliation act based on the results of the period.

What is an act of reconciliation

An act of reconciliation of mutual settlements is a document that is drawn up by two legal entities or a legal entity and an individual entrepreneur in order to agree on payments and understand whether one owes the other.

This is not a binding document: it is drawn up if both parties agree to sign it. Despite this, the reconciliation act is used by most organizations in all sectors of the economy.

What is used for

Typically, companies reconcile data on certain contracts or invoices for a specific period of time. The purpose of drawing up a reconciliation act is to find and record discrepancies in all receipts of money.

Identified debt helps the parties to agree on the timing of its repayment. The act of reconciliation, together with the contract, invoices, waybills, will confirm the violation of the deadlines when applying to the court.

An act of reconciliation of mutual settlements must be drawn up annually in order to repay debts, if any. Article 196 of the Civil Code establishes the limitation period for cases related to the return of debt. And according to Art. 200 of the Civil Code of the Russian Federation, you can apply to the court no later than three years from the moment the debt was discovered.

If you do nothing within three years, then the debtor in court can refer to the fact that the statute of limitations has expired. The court will decide in his favor, and you will not receive your money.

The statute of limitations can be interrupted. To do this, you need to draw up and sign a reconciliation act within three years after the appearance of the debt. If the debtor who signed the act has not paid the debt, then you can go to court, which will decide to interrupt the statute of limitations. And you'll have three more years to collect the debt.

Who is involved in the preparation of the document

Any of the parties to the agreement may request an act of reconciliation of mutual settlements. It is compiled by an accountant for financial documents: invoices, invoices, acts of work performed, etc.

Before sending the document to the counterparty, it is signed by the chief accountant, the head of the organization or another authorized person. The reconciliation act will have legal force if it is signed by the head of the organization or the accountant has a power of attorney that allows him to sign all important documents of the organization.

How to reconcile accounts

The act of reconciliation is made up of one of the positions:

By product name or article number.
Under contract.
For a specific delivery.
For a certain period of time.

It is better to draw up an act after receiving the money closing the contract, or after the goods have been delivered.

It happens that a reconciliation act is drawn up during an inventory of the property and funds of the organization. Usually, after such a check, a receivable or payable is found. Based on the results of the inventory, you must immediately draw up a reconciliation report and send it to the counterparty.

How to make a reconciliation act

There is no generally accepted standard form for drawing up an act. The document is drawn up in free form or according to its own template.

Usually, the act consists of an introductory part, which indicates the name of the document, the date it was drawn up, the purpose and details of the organizations that signed it, and tables that indicate the dates of transfer of money and receipt of goods, details of supporting documents, debit and credit amounts.

The act is printed in two copies. Each side gets its own.

Send the signed and completed acts to the counterparty. The counterparty verifies the information specified in the document. If there are no discrepancies, then the counterparty signs the act, keeps one copy for himself, and sends the second back.

Since 2016, documents can not be certified with a seal. But it is better to do this, because without a seal, the reconciliation act will not be valid in court.

In order for the second party to sign the reconciliation act as soon as possible, indicate the time frame in which the counterparty must return the second copy back.

How to create an act in Elba

Elba generates a reconciliation act in the "Contractors" section → the required counterparty → create a new → reconciliation period. The act will contain data from the "Money" and "Documents" sections.

For example, if an individual entrepreneur in Elba has an outgoing invoice, an incoming act and a receipt in the “Money” section from one LLC, then the reconciliation act will look like this:

According to this act, the LLC owes IP 119,400 rubles, and if the LLC signs it, it will agree with the debt.

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.

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:

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.
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:

The document must indicate the reporting period for which reconciliation is made.
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.
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).
As a rule, not only the final amount is indicated, but also the opening balance (balance).
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.

To control financial transactions with counterparties, make up Reconciliation Act. Sample filling 2019 and the form can be downloaded for free on this page. The document is drawn up in two copies - one for each of the parties.

It is allowed to issue reconciliation acts of mutual settlements with counterparties in any format. There is no standard form. For convenience, you can use our ready-made form: download the act of reconciliation of mutual settlements (it's free), fill it out and print it. If you do not know what to write - below is a sample.

Reconciliation act: download the form (excel)

Usually, the document is drawn up during an inventory or a report on debts between companies. In addition, acts of reconciliation of mutual settlements with counterparties are needed if it is necessary to extend large contracts or when trading in installments.

The document can be presented in court as evidence of debt only with primary documents confirming the calculations.

The form consists of two parts: the left one is filled in by the initiator, the right one is filled in by the counterparty. An example of an act of reconciliation is below.

How to fill out an act of reconciliation of mutual settlements: sample

Be sure to fill out the header of the document: put down the dates and names of the companies. Next, write that the representatives of the parties drew up this act, confirming the state of accounting.

Download the act of reconciliation of mutual settlements in excel: sample

In the table, write down the date of payment, the name and number of the document by which it is confirmed, and the amount. Receipt transactions are recorded in debit, expenditure - in credit.

You don't have to waste time identifying debts or overpayments: the MySklad service will calculate everything automatically and generate a document.

Reconciliation act: fill out online

In MySklada, you can fill out and download an act of reconciliation of mutual settlements in excel - for each counterparty you will immediately see income, expenses and balances. You no longer need to look for a debt on your own - the service will do it for you. Just enter or select the previously entered counterparty and specify the required period, and the system will generate a document. Below is an act of reconciliation: an example of filling out a form in My Warehouse.

The document will contain mutual settlements at the beginning of the period, a list of payments and the final debt. All information about counterparties and settlements is stored in MySklad. Fill out the reconciliation act online - and you do not have to enter the data again every time.

Who signs the act of reconciliation?

The act can only be signed by the director. The document is stamped. The chief accountant signs in the presence of a power of attorney.

Both signed copies are transferred to the counterparty. If he agrees with the data, he stamps and signs and returns one document to the initiator.

The act is valid only if it is signed by both parties. At the same time, it is not a basis for collecting debt: by signing a document, the debtor simply confirms its existence.

If the counterparty does not agree, they draw up an act of reconciliation with disagreements. See below for a sample entry.

The act of reconciliation with disagreements: sample filling

In the document, be sure to indicate the number and date of compilation, as well as data on the reconciliation act on which disagreements arose. You can also write information about the disputed contract. If in doubt - download the completed sample protocol of disagreements to the reconciliation act, replace the data and use it.

If you attach additional papers (copies of contracts, extracts, etc.), write about them in the act of reconciliation with disagreements under the table.

You may also need

In some cases, the counterparty is sent accompanying documents to the reconciliation act, for example, a cover letter, a request, an application for a refund, and others. This is optional, but having these papers is a good thing. Let's consider them in more detail.

Cover letter to the act of reconciliation: sample

To indicate the deadline for returning the document, as well as listing the attachments, the counterparty is sent a cover letter to the reconciliation act. Sample:

The letter must be signed by the head of the company, it is not necessary to put a seal. If necessary, indicate the contacts of the person responsible for the delivery of documents.

Request for a reconciliation report from a counterparty: sample

If for some reason the signed document was not returned, a request for a reconciliation report is sent to the counterparty. The request is signed by the director of the organization, stamped. Sample is below, download it and use it as a template.

Letter for a refund of funds under the act of reconciliation: sample

When it is necessary to return the money transferred to the counterparty (for example, in the event of an error or non-fulfillment of obligations), a letter is drawn up for a refund of funds under the reconciliation act. A sample can be downloaded below.

Be sure to include in your letter:

bank details of the organization,
the document on the basis of which the money was transferred (contract, payment order, etc.),
reasons, amount and terms of return.

You can also specify the amount of a fine or penalty, if they are specified in the contract. The document is signed by the head of the company, stamped.

Is it necessary to sign an act of reconciliation of mutual settlements?

Yes, definitely. Both parties must sign the act, otherwise the document will be invalid.

Who signs the act of reconciliation of mutual settlements?

If you are the initiator of the reconciliation, the director of the organization must sign the act. A representative, for example, the chief accountant, can also sign, but then you will need a power of attorney.

It happens that an unscrupulous counterparty refuses to sign the act, and since this document is voluntary, there is no punishment for this under the law. How to protect yourself? Write in your cover letter: “If the reconciliation act is not returned before ... (date), consider it agreed and signed by the parties”. Such a clause may encourage counterparties to sign the act, although it will not be evidence in court.

We recommend using our act of reconciliation of mutual settlements - a sample of filling out 2019. It has all the necessary columns and data. You will also need a form of an act of reconciliation of mutual settlements - you can download it. To save time, use the service in MySklad. You can fill out an act of reconciliation of mutual settlements online

home > Right