Each business transaction begins with the development of a formal agreement, introducing key and controversial elements into it, and determining economic benefits. When concluding an agreement with an individual entrepreneur for the provision of services, a sample of which is presented below, pay attention to the tax status of the counterparty and the authority of the person signing the agreement.
Beginning of Partnerships - Competently Designed Agreement
Even a newcomer to the business understands that every step involving cash flow as payment must be fixed by contract. The entrepreneur in the process of doing business often attracts specialists to work or collaborates with other business entities, concluding an agreement on the provision of services.
Agreement with the IP for the provision of services (sample)
The contract for the provision of paid services is executed as follows.
Above are indicated city, date.
"(Name of organization or full name (if IP)), on the one hand, hereinafter referred to as the" Customer ", and (name of organization or full name (if IP)), on the other hand, referred to hereinafter “Contractor", have concluded this agreement as follows:
1. The Subject of the Agreement:
The Contractor undertakes to provide (provide) the Customer services (a full list of services), and the Customer - to pay for them.
2. Rights and obligations of the Contractor.
In this paragraph, the parties stipulate such moments as:
- the provision of services in person by an individual entrepreneur or with the involvement of third parties;
- sending documents to the Customer about the beginning of the implementation of services and their completion;
- performance of actions aimed at phased adoption of services;
- availability of documents proving the delivery of services;
- term of revision.
3. Rights and obligations of the Customer.
This item usually contains the following conditions:
- refusal to accept services;
- how long does the payment take;
- what documents indicate the performance of services, their acceptance, and so on.
4. The procedure for acceptance of services.
The standard procedure is as follows: after performing the services, the Contractor draws up an act of acceptance of services, which it provides to the Customer for signature. After the expiration (indicate the exact number of days) of time, the Customer signs an act or sends a motivated refusal to the Contractor. The Contractor undertakes to eliminate the comments within (a certain number of days). The service is considered performed from the moment of signing the act.
5. The cost of the contract and the procedure for settlements.
The cost of services is (the exact amount is indicated, including VAT);
The customer agrees to pay:
- in case of prepayment - after signing the contract;
- after the mutual signing of the acceptance certificate of services;
- in the case of phased payment, the exact amount and time that is tied to a specific event are indicated: after signing the contract or act.
6. Responsibility of the parties.
The parties indicate the Contractor’s obligation to pay fines or penalties in case of failure to perform services or untimely performance thereof. As well as the Customer’s obligation to pay fines or penalties in case of late payment of services.
7. Force Majeure.
Terms of exemption from liability for unfulfilled or improperly fulfilled obligations by the Contractor or the Customer. As a rule, these are objective conditions of force majeure (changes in legislation, civil unrest, natural disaster, etc.).
8. Modification and termination of the contract.
Here, the parties indicate the procedure for amending the contract, as well as the procedure for its early termination.
9. Settlement of disputes.
The procedure for resolving disputed issues and claims is being painted: through negotiations, sending claims or in court. As a rule, the parties indicate all these stages and the period after which the statement of claim is sent to the court.
10. Final Provisions.
In this section, the parties indicate the boundary date of the contract or other conditions (for example, before the fulfillment of obligations).
11. Details of the parties.
FULL NAME. the person who signed the contract on behalf of the Customer and the Contractor, legal address or place of residence, PSRN, TIN, KPP, account number, bank details, OKPO. "
Agreement between private entrepreneurs
The above contract with the IP for the provision of services (sample) is typical and contains all the necessary data.
As practice shows, if the parties to the contractual relationship are individual entrepreneurs, then often payments are made in cash. This payment procedure is introduced by the parties into the service agreement between the individual entrepreneur and the individual entrepreneur, which is a mistake, since it does not allow determining the damage in the event of litigation and protecting the parties from possible risks.
Provision of transportation services
An agreement with a service provider, the model of which is presented above, can also be used when concluding an agreement on the carriage of goods or passengers. In this case, it is necessary to take into account some nuances: in a model agreement, the name of the action that has become the subject of the agreement may not be available. And the contract for the provision of IP transport services provides that the Contractor undertakes to carry the goods or passengers, and the Customer - to pay for this transportation. This is a specific action.
TTN - the basis for the implementation of cargo transportation
- The document confirming the fact of the provision of the service is a duly completed bill of lading (TTN).
- It is also the basis for inclusion in the composition of gross expenditures of funds paid for transportation.
- It is necessary to include the terms of fuel supply during transportation in the contract with the SP for the provision of services, the model of which is presented above: at whose expense and in what amounts, whether the price of fuel is included in the price of the service itself or its delivery is paid separately and so on.
Contractual relationship between individual entrepreneur and legal entity
An IP contract with an LLC for the provision of services has the following feature: as a rule, most legal entities have the status of a VAT payer. It is not beneficial for them to conclude an agreement if the partner is a non-payer of value added tax, since they do not have a tax credit in such a transaction.
Prior to concluding a contract with an individual entrepreneur, it is necessary to clarify this point. If the partner is a VAT payer, then in the “details” column it is necessary to indicate these certificates. In the future they will appear in the tax reporting of the enterprise. Sometimes an LLC enters into a service agreement with an individual entrepreneur, a non-payer of value added tax, including additional costs in the terms of the agreement, for example, for the maintenance of vehicles and their refueling, thereby increasing own expenses.
Contract with IP
How does it differ from a contract for the provision of paid services? A service is something that cannot be touched, it is not a material value. And the contract is in the case of the production of material goods.
Enterprises are more likely to conclude a contract with an individual entrepreneur for the provision of services than with an individual, saving money on mandatory contributions. How does this happen? If the work was performed by an individual and not by a private entrepreneur, the Customer will act as an intermediary between him and the state and will be required to withhold tax by transferring it to the state budget. In addition, the Customer submits information about the individual to the tax authorities, the pension fund, and the social insurance department, so that they record the fact of a person being hired.