When conducting any transaction, great attention should be paid to whether closing documents are available and correctly executed. And this is not about payments, receipts, bank statements, which are also mandatory and very important.
Closing documents are securities in which both parties confirm the fact of completion of the transaction regarding the fulfillment by partners of the subject of the agreement.
In order that counterparties do not have any misunderstandings and misunderstandings about any details of the operations, it is recommended that you always carefully write down all the nuances in the contract. It will not be superfluous to specify in the same place what documents are necessary in order for the agreement to be considered implemented. 
What are the closing documents for?
In order for the transaction to be legally considered completed, and not just paid, there must be a written confirmation of this fact. For this, there are various closing documents.
The accounting of each enterprise requires a strict accounting of operations and the availability of all papers on them. If money is transferred for a product or service, then the accountant must have a document stating that the company received it. And vice versa, the counterparty company closes the operation with the same documents on the receipt of funds and confirms what it was paid for. 
For different types of transactions, there are various agreements, as well as securities that confirm their implementation. What are closing documents, for each of them we will consider further.
Confirmation of the implementation of the supply contract
The main document covering contract for the supply of goods, materials, raw materials or any other property is an invoice. 
Only original documents are legally binding. Therefore, even if, at some interim period, due to certain circumstances, a copy of the invoice was accepted, the original should still be attached to the accounting registers. Even a reservation in a contract is not able to change this.
Mandatory details of the invoice
When selling goods, the supplier is obligated to issue an invoice in two copies: for himself and the buyer. It should have such details as:
- name and date of the document;
- Supplier name;
- description of the transferred values;
- quantity and unit of measure (in physical and monetary equivalents);
- signature of the person in charge, indicating his position and initials.
The law does not establish the mandatory invoice form. Any company can develop its own form. However, the above details, in accordance with the Federal Law on Accounting, must have all closing documents under the supply contract without fail.
If there are doubts about the correctness of self-compilation of the form, then you can successfully use the form number TORG-12, which was considered mandatory until 2013.
Example
For the sample, you can consider the following invoice:
INVOICE No. 12 of March 19, 2015
Sender: Chip LLC.
Recipient: LLC Astra.
The basis for the release of goods: contract No. 7 of January 13, 2015
Power of Attorney No. 25 dated February 28, 2015, through Procurement Manager E. G. Viktorov.
| No. p / p | Name | Units rev. | Qty | Price,
rub. cop. |
Amount
rub. cop. |
| 1 | Cartridge | PC. | 1 | 3000,00 | 3000,00 |
| TOTAL | 3000,00 | ||||
Just released one name
In the amount of: Three thousand rubles. 00 kopecks
Shipped the director _____________________ A. A. Sergeev
Item received _______________________
M.P.
Confirmation of the implementation of the service agreement
If the subject of the contract is services or work, then the main document closing the contract will be an act. As with the invoice, the transaction must be confirmed with the original. 
However, there are some exceptions. If closing documents for services are not a prerequisite of the contract, and their absence is permitted by law, then copies of acts can be enclosed under accounting registers (if necessary). However, these papers may be used only for ease of accounting. Such cases occur at the conclusion of lease and offer agreements.
Act of work performed (services rendered) - a document proving not only the completion of the transaction, but also the lack of customer complaints. It acts as the main confirmation, which allows you to take into account the costs of the operation and include them in tax returns. The act is printed in two copies, they are stored by each of the participants in the transaction.
Mandatory details
The law does not introduce a unified form of the act of completed work. At each enterprise, closing documents under a service agreement are developed independently, but their design should clearly comply with established standards.
The main details that are required to be are:
- name and numbering of the document;
- what date it is made up;
- name of the contractor and customer;
- operation description;
- unit of measure and quantity (natural and value indicators);
- signatures of the persons responsible for the operation, indicating their positions and initials.
Sample
Act No. 98 of December 12, 2014, acceptance of the work performed (services provided).
The contractor Chip LLC, represented by the director A. A. Sergeyev, on the one hand, and the Customer Astra LLC, represented by the procurement manager I. V. Kulebyakin, on the other hand, drew up an act stating that the Customer accepted the work performed and there were no complaints It has.
| No. p / p | Name | Units rev. | Qty | price, rub. cop. | Amount
rub. cop. |
| 1 | Cartridge refilling | PC. | 1 | 500,00 | 500,00 |
| TOTAL | 500,00 | ||||
Total amount: Five hundred rubles 00 kopecks.
Executor:
Director of Chip LLC _______________________ A.A. Sergeev
Customer:
Supply Manager of Astra LLC ______________________ I.V. Kulebyakin
Lack of closing documents
Invoices and acts must necessarily complete the transaction. Only after that it is considered full and closed by all the rules.
However, sometimes there are cases when closing documents are lost due to various circumstances. Or, the head of the company has to deal with the negligence of subordinates, and as a result of inspections, the absence of such papers is revealed. 
One of the negative consequences of such unpleasant incidents is the additional charge of taxes. After all, the accountant of the enterprise did not have the right to include in the declaration expenses that are not documented. In this case, the income tax is underestimated, and you have to not only pay it, but also list all the fines and penalties. In addition, they will also be punished for the lack of documents themselves. 
In order to avoid such consequences and not to spoil the reputation of the company and relations with tax authorities, it is necessary to carefully monitor the state of document management and accounting at the enterprise. It is important to complete all papers on time and in an appropriate form.
If the manager doubts the competence or responsibility of his accountant, it is better to pay the audit firm and conduct an audit than then dozens, or even hundreds of times more, to pay for the lack of documents.
