Mandatory details are
- name of the document;
- date of document preparation;
- name of the organization on behalf of which the document was drawn up;
- content of the fact of business transaction;
- physical or monetary measurement;
- the names of the employees responsible for executing the business transaction, its registration, and their personal signatures
Any extra details the company may add to the form without any restrictions. If the document does not indicate all the required details, the accountant cannot accept the Act for accounting and tax records.
The Act is issued in two copies, one for the Contractor and another for the Customer. Legislation prescribes to keep originals. It is also possible to send the Act electronically via the E-documents flow system.