КС-2 (KS-2) is a Russian certificate for the acceptance of completed work. The contractor records the work, actual quantities and amounts for the period. The client checks these details against the contract and the quantities completed, and the parties record acceptance or any comments. The form to use depends on the contract and applicable requirements.
Contents:
What Form КС-2 is
Resolution No. 100 of Russia’s State Statistics Committee (in Russian) approved the form. If you use the standard form, the instructions for completing it (in Russian) specify the КС-6а (KS-6a) log of completed work as the data source. Check the certificate’s line items against the work actually completed in the relevant period. If the contract provides for Form КС-3 (KS-3), use the certificate to check the figures in the cost statement.
When to prepare the certificate
Under a construction contract, the contractor notifies the client when the work is ready for handover. The client starts the acceptance process immediately upon receiving the notice. If the contract provides for handover of a separate stage, record acceptance of that stage in accordance with the contract. Check the reporting period and the scope of work before signing.
Who signs the certificate
The authorised representatives of the contractor and the client sign the certificate. For an electronic document, follow the agreed procedure and the requirements for electronic signatures. Since 2013, the standard forms in the official collection have generally been optional. If you use your own form for a primary accounting document, check that it has been approved and includes the mandatory particulars under Article 9 of Russian Federal Law No. 402-FZ (in Russian). Check the contract and any applicable special requirements when choosing the form.
What the certificate confirms
The contractor lists the work and quantities. The client checks these against the work completed and records any comments during the inspection. If you find defects, notify the contractor immediately and record them in the certificate or another acceptance document. This gives both parties a record of what was accepted and what needs to be corrected. The rules on acceptance and reporting defects are set out in Article 720 of the Russian Civil Code (in Russian).
What to do if a party refuses to sign
For construction contracts, follow Article 753 of the Russian Civil Code (in Russian). Make sure the client was duly notified that the work was ready for handover and had an opportunity to take part in acceptance. If one party refuses to sign, the refusal is noted in the certificate and the other party signs it. Keep the notice that the work was ready, proof that the documents were delivered and any comments. A court may declare the unilateral certificate invalid if it finds the reasons for refusal justified.
Blank Form КС-2
Open the blank Form КС-2 (OKUD code 0322005) (in Russian) and download it in Excel format. If you keep work reports in 101, you can generate a КС-2 file (guide in Russian) from the project’s Documents section in the web version. Select the period and expense category, then check the line items, amounts and document details. Send the completed file for signature.
How to fill in Form КС-2
Form header
Enter the details of the client, the contractor and the investor if one is involved. Copy the name and address of the construction project, the name of the facility and the contract number and date from the contract. Enter the certificate number and date, the start and end dates of the reporting period and the estimated or contract value. Check the total for work submitted for acceptance during the period separately in the table.
Work items table
- In columns 1–3, enter the line number, the item number from the estimate and the name of the work item.
- In columns 4–6, check the unit rate reference number, the unit of measurement and the quantity actually completed. Enter the quantity in its unit of measurement, such as square metres.
- In columns 7–8, check the unit price and the line amount using the applicable calculation method. For example, 12 m² of painting at ₽800 per m² comes to ₽9,600 for the completed item.
If the contract sets a fixed price and payments are made within that price, Rosstat’s clarification No. 01-02-9/381 (in Russian) calls for dashes in columns 4 and 7. Check the quantity and value of completed work in columns 6 and 8 respectively. Before sending the certificate, check the table total and the signatories’ details.
How to account for materials
First check who is responsible for supplying the materials under the contract. If the contractor buys them, check how their cost is reflected in the contract price and estimate. If the client supplied the materials, the contractor reports how they were used under Article 713 of the Russian Civil Code (in Russian). Check that the client has not been charged again for the materials they supplied.
How to show the markup
If the contractor’s fee is included in the agreed price for the work, check that the amounts in the certificate are calculated using that price. If the parties arranged the purchase as a separate agency assignment, record the agent’s fee and report on the assignment in accordance with the agency agreement. The documents should show which work the client accepts and which services they pay for separately.
