Acceptance certificate (pieņemšanas-nodošanas akts)

An acceptance certificate (pieņemšanas-nodošanas akts) is the document in which a contractor hands over and the client accepts completed work, services or goods, confirming their scope and conformity with the contract. In the books it can be an external source document.

No statute prescribes a single form. For a contract for work, the Civil Law says the client must accept the completed order and pay the agreed price once it is completed and approved. The acceptance certificate is the usual way to prove that acceptance.

The Accounting Law lets a business treat a document issued by another business for the acceptance of goods or services as an external source document, if the recipient's responsible person confirms the transaction. As a source document it needs a title, date, number, both parties' details and a description of the transaction with its value.

The certificate can also start the payment period: if the contract sets no payment term but provides for acceptance or inspection, the debtor is in default if it has not paid within 30 days of the acceptance date and of receiving the invoice.