Work Completion Act: a Template for Freelancers and Agencies
By the CrewDriven team · 11 min read · Updated July 25, 2026
The work completion act — akt vykonanykh robit — is the document that closes the loop in Ukrainian service work: the contract promised, the invoice asked for the money, the act confirms the services were actually delivered and accepted. Ukrainian corporate clients ask for it almost every time, banks occasionally, the tax office at the least convenient moment. Below is a complete Ukrainian template you can copy in ten seconds, a bilingual UA/EN version for foreign clients, and an honest answer to when you really need an act — and when an invoice is enough.
This is general information, not legal advice. Rules and banking practice change — check your specific situation with an accountant or a lawyer.
What a work completion act is and why a FOP needs one
A work completion act (also called an act of services rendered, or act of acceptance) is a primary accounting document that records a fact: the services were delivered, the work was done, the client accepted it. In the document chain it comes third — the contract agrees on the terms, the invoice requests the payment, the act confirms that what was promised has been delivered. For a Ukrainian corporate client, a signed act is the basis for booking your fee as an expense. For you, it is proof that your obligations are fulfilled and that the client has no claims about scope or quality.
Ukrainian law does not prescribe a mandatory form for the act — the form is free. But a free form does not mean "any piece of paper": to count as a primary document, the act must contain the mandatory requisites listed in the Law of Ukraine "On Accounting and Financial Reporting": the document name, the date it was drawn up, the names of the parties, the content, volume and unit of measurement of the business operation, and the positions and signatures of the persons responsible for it. Skip any of those, and the document you show the bank or the tax office carries noticeably less legal weight.
In practice the act also plays a quieter role — insurance. When a client says a year later "we would never have paid for that", when the bank’s currency supervision asks what a payment was for, when the tax office questions whether an operation was real — a signed act with a concrete list of services closes the question faster than any email thread.
Mandatory requisites: what must be in the act
The form is free, the requisites are not. Here is the minimum set without which the act does not work as a primary document, with a practical note on each item.
- 1
Name, number and date
The document name ("Act No. 12 of acceptance of services rendered"), the date and place it was drawn up. The act’s date is the date the services were actually accepted, and it must line up logically with the service period and the dates of the contract and the invoice. An act dated before the contract it references is a classic audit finding.
- 2
The parties
Full names of both parties: for you — "Individual Entrepreneur Surname Name Patronymic, tax number (RNOKPP)", for the client — the company name with its EDRPOU code (or registration number, if the client is foreign). If a representative signs for the client, state on what basis they act — charter or power of attorney.
- 3
Content and volume of services
The most important and most often botched item. "Services under Contract No. 1" is not enough. Be concrete: "homepage design — 24 hours", "Google Ads campaign management for July 2026 — 1 service". It is the content and volume that turn a piece of paper into a primary document.
- 4
Unit of measurement and price
Hours, items, months — any unit that matches the contract. Next to it, the price per unit and the line total. A table with "description — quantity — price — amount" columns solves this automatically.
- 5
Total amount, including in words
The total in figures and in words: "46,200.00 UAH (forty-six thousand two hundred hryvnias 00 kopecks)". Writing the amount out is a business-document tradition that kills any argument about a misplaced comma. Add a VAT note: most FOPs on the simplified tax system are not VAT payers, and it is worth saying so explicitly.
- 6
Signatures of both parties
Signatures with full names. A seal is not required for a FOP. The standard closing wording — "the services have been rendered in full, the parties have no claims against each other" — is exactly what makes the act an act of acceptance.
Work completion act template (in Ukrainian)
The act itself is a Ukrainian-language document — that is what your bank, your accountant and your client’s accountant expect. Copy it, replace the bracketed placeholders with your details, and the act is ready. The structure works both for one-off projects and for monthly retainer acts.
AKT-TEMPLATE.TXT — UKRAINIAN
АКТ № 12
здачі-приймання наданих послуг (виконаних робіт)
за Договором про надання послуг № 1 від «02» лютого 2026 р.
м. Київ «31» липня 2026 р.
Виконавець: Фізична особа — підприємець [Прізвище Імʼя По батькові],
РНОКПП [__________], адреса: [___________________________________],
що діє на підставі запису в Єдиному державному реєстрі юридичних
осіб, фізичних осіб — підприємців та громадських формувань,
Замовник: [Повна назва компанії], код ЄДРПОУ [________],
адреса: [___________________________________],
в особі [посада, ПІБ], що діє на підставі [статуту / довіреності],
склали цей Акт про те, що Виконавець надав, а Замовник прийняв
такі послуги:
---------------------------------------------------------------------
№ Назва послуги К-сть Ціна, грн Сума, грн
годин
---------------------------------------------------------------------
1 Розробка дизайну головної сторінки 24 800,00 19 200,00
2 Верстка та інтеграція з CMS 36 750,00 27 000,00
---------------------------------------------------------------------
Разом 46 200,00
---------------------------------------------------------------------
Загальна вартість наданих послуг становить 46 200,00 грн
(сорок шість тисяч двісті гривень 00 копійок), без ПДВ
(Виконавець не є платником ПДВ).
Послуги надані в повному обсязі та належної якості, у строки,
передбачені Договором. Сторони претензій одна до одної не мають.
Цей Акт складено у двох примірниках, по одному для кожної зі
Сторін, обидва примірники мають однакову юридичну силу.
РЕКВІЗИТИ ТА ПІДПИСИ СТОРІН
Виконавець: Замовник:
ФОП [ПІБ] [Назва компанії]
РНОКПП [__________] ЄДРПОУ [________]
IBAN: UA[___________________] Адреса: [________________]
Банк: [назва банку]
Адреса: [________________]
_________ /[ініціали, прізвище]/ _________ /[ініціали, прізвище]/
(підпис) (підпис)Bilingual UA/EN act for foreign clients
A foreign client will not sign a document they cannot read. Your bank and tax office, meanwhile, work in Ukrainian. The solution service exporters have used for years is a bilingual act: every block is duplicated in Ukrainian and English, and a dedicated clause says which language prevails if the versions ever diverge.
Ready-made bilingual templates are noticeably harder to find online than Ukrainian ones, which makes this version worth bookmarking. The amounts are in the contract currency (USD in the example), and the "services rendered in full" wording is duplicated in English so both sides sign the same meaning, not a translation of it.
AKT-TEMPLATE-BILINGUAL.TXT — UA / EN
АКТ № 7 здачі-приймання наданих послуг
ACT No. 7 of Acceptance of Services Rendered
за Договором про надання послуг № 2 від «02» лютого 2026 р.
under the Services Agreement No. 2 dated February 2, 2026
м. Київ, Україна «31» липня 2026 р.
Kyiv, Ukraine July 31, 2026
Виконавець: Фізична особа — підприємець [ПІБ], РНОКПП [__________]
Contractor: Individual Entrepreneur [Name Surname], Tax ID [__________]
Замовник: [назва компанії], реєстраційний номер [________]
Customer: [company name], registration No. [________]
Виконавець надав, а Замовник прийняв такі послуги:
The Contractor has rendered, and the Customer has accepted,
the following services:
---------------------------------------------------------------------
Послуга / Service К-сть / Qty Ставка / Rate
Сума / Amount
---------------------------------------------------------------------
Розробка вебзастосунку, липень 2026
Web application development, 120 год/h USD 40.00
July 2026 USD 4,800.00
---------------------------------------------------------------------
Разом / Total USD 4,800.00
---------------------------------------------------------------------
Разом до сплати: 4 800,00 доларів США (чотири тисячі вісімсот
доларів США 00 центів).
Total due: USD 4,800.00 (four thousand eight hundred US dollars).
Послуги надані в повному обсязі та в установлені строки.
Сторони претензій одна до одної не мають.
The services have been rendered in full and on time.
The Parties have no claims against each other.
Цей Акт складено у двох примірниках українською та англійською
мовами. У разі розбіжностей текст українською мовою має
переважну силу.
This Act is executed in two counterparts, each in Ukrainian and
English. In case of discrepancies, the Ukrainian version shall
prevail.
Виконавець / Contractor: Замовник / Customer:
_____________________ _____________________
(підпис / signature) (підпис / signature)
[ПІБ / Name Surname] [ПІБ / Name Surname]When you need an act — and when you do not
Ukrainian corporate client
Will ask for an act almost every time — without it, the client’s accounting cannot properly book your fee as an expense. For ongoing work the standard is a monthly act at the end of each period. Here the question "do I need one" does not really exist: without an act, their accountant simply will not close the month.
Foreign client
In international practice the act barely exists as a separate document — for a client in Berlin or Austin an invoice is enough, and asking them to sign an "act of acceptance" every month is a strange request. But for your bank and tax office a document confirming delivery is genuinely useful. The compromise: either a contract clause saying services are deemed accepted once the invoice is paid, or the bilingual act above for larger or one-off projects.
For yourself and the tax office
The law does not directly force a FOP to draw up an act for every operation, and many freelancers work for years without them. But when questions do come — bank monitoring, a "was this operation real" check, a dispute with a client — the act is the cheapest piece of evidence you could have prepared in advance. The "invoice + act" habit costs five minutes a month.
Typical mistakes in acts
- 1
No content or volume of services
"Services rendered under the contract" with no list and no quantities is the most common defect. Such an act formally fails the primary-document requirements and will not protect you in front of the tax office or in a dispute with the client. Always itemize, always with volume.
- 2
The act disagrees with the invoice and the contract
The invoice says "UI/UX design services", the act says "consulting services", the contract says something else again; the act total does not match what was actually paid. Every mismatch is a reason for the bank or an inspector to start asking questions. Service names, amounts, currency and periods must match across all three documents.
- 3
Backdated acts
Producing a stack of acts "for March through November" in December is a widespread habit — and an obvious one: the contract is signed later than the act, the invoice is paid before the services were "delivered", the numbering jumps around. Draw up acts in the period the services were actually rendered.
- 4
No units of measurement
A line like "website development — 50,000 UAH" with no quantity and no unit does not satisfy the accounting-law requirements. Add at least "1 service", or better — hours or milestones: it closes the requisite and makes it clearer to the client what they are paying for.
- 5
A signatory without authority
On the client side the act gets signed by a project manager who has no signing authority. For larger amounts, check that the signatory is a director or holds a power of attorney, and state the basis of their authority in the act’s header.
Acts from time tracking: how it works in CrewDriven
The most tedious part of any act is the service table. How many hours went into design, how many into development, at which rate — at the end of the month those numbers have to be reassembled from a tracker, notes and memory. That is exactly where the time goes and where the mismatches between the act, the invoice and reality are born.
In the CrewDriven platform this cycle is stitched into a single chain: the team logs hours against clients and projects, and at the end of the period the logged hours become document lines — service name, hours, rate, amount — and the invoice is generated from the same data. The act and the invoice come from one source, so they cannot disagree by definition. Multi-currency works out of the box: USD, EUR or hryvnia, with the exchange rate captured.
If you invoice foreign clients, read our guide to invoicing foreign clients — it covers the other half of the cycle: payment details, SWIFT, currency supervision and payment routes. For how the full invoicing cycle works in the platform, see the free invoicing system overview. And you can create your workspace right now — free during the launch period.
Free invoice generator
Need an invoice right now? Fill in a few fields and get a clean, professional invoice for a foreign or Ukrainian client. No sign-up required.
Frequently asked questions
- Is an act mandatory for a group 3 FOP working with a foreign client?
- There is no direct requirement for a FOP on the simplified tax system to draw up an act for every operation, and many people work with foreign clients on a "contract + invoice" basis where paying the invoice means accepting the services. At the same time, the bank’s currency supervision may request documents confirming the operation, and the tax office may ask for proof it was real. An act — or the bilingual act from this page — is the simplest way to have that proof ready. Your bank’s practice may differ, so ask them directly.
- Can the act be signed electronically — with a KEP or Diia.Signature?
- Yes. A qualified electronic signature (KEP) is equivalent to a handwritten one under Ukrainian law, so an act signed with a KEP or via Diia.Signature has the same force as a paper one. With foreign clients, exchanging signed scans or signing through DocuSign is also common — the key point is that the signing method should be provided for in the contract.
- Can the act be drawn up in English?
- For documents you show a Ukrainian bank or tax office, the safer options are Ukrainian or the bilingual format: state bodies work in the state language, and a purely English document may need a translation. A bilingual UA/EN act removes the problem entirely — the client reads the English half, the bank reads the Ukrainian one.
- Payments arrive via Wise or Payoneer — do I still need an act?
- The payment route does not change the substance: the act confirms the services were delivered, not how the money travelled. If you withdraw funds from Wise or Payoneer to your FOP account, the "contract + invoice (+ act)" chain is just as useful for showing where the money came from. The one practical point: keep the payment references and amounts consistent with your documents, so what the bank sees matches what you have on paper.
- What if the client refuses to sign the act?
- First, be procedural: send the act through the official channel named in the contract and record the date. Contracts should include a "silent acceptance" clause — if the client neither returns the signed act nor sends a reasoned refusal within, say, five business days, the services are deemed accepted. If there is no such clause, you are left with correspondence, evidence of the work done and, as a last resort, court. The lesson for next time: put an act-signing deadline into every contract.
Hours → act → invoice in one cycle
CrewDriven keeps clients, time tracking and finances in one place. Free during the launch period.