Acceptance act
An acceptance act (pieņemšanas-nodošanas akts) is the document in which the contractor hands over and the client accepts completed work or a service, and under Civil Law Art. 2223 the agreed fee falls due once the order is completed and approved. As a source document it must carry the requisites in Accounting Act Art. 11(5): the document name, date and number, both parties’ names and registration numbers, a description of the work with its value in money, and signatures.
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Filled-in example
Acceptance act
No. PNA-2026/015
Contractor
SIA “Paraugs”
Reg. No. 40000000001
Parauga iela 1, Rīga, LV-1001, Latvia
Client
SIA “Pasūtītājs”
Reg. No. 40000000002
Klientu iela 2, Valmiera, LV-4201, Latvia
Under service agreement No. 7/2026 of 1 September 2026, the contractor hands over and the client accepts the following work:
| No. | Work | Unit | Qty | Price, EUR | Amount, EUR |
|---|---|---|---|---|---|
| 1 | Website design | pcs | 1 | 1,200.00 | 1,200.00 |
| 2 | Content upload | h | 6 | 45.00 | 270.00 |
- Total excl. VAT, EUR
- 1,470.00
- 1.The work was completed within the scope and term set by the agreement.
- 2.The client has no objections to the scope or quality of the work.
- 3.The contractor will request payment with a separate invoice under the agreement.
- 4.This act is drawn up in two copies, one for each party.
Handed over by (contractor)
Jānis Bērziņš, board member, signature
Accepted by (client)
Anna Kalniņa, board member, signature
The companies, numbers and accounts in the example are fictional.
No law requires an act for every transaction, and its form is not prescribed. It earns its place in contracts for work and in service jobs: Civil Law Art. 2222 obliges the client to accept completed work, and a signed act proves that this happened and when.
The act’s date can also set the payment deadline. Where a business-to-business contract sets no payment term but provides for acceptance, the debtor is in default if it has not paid within 30 days of the acceptance date, once the invoice has been received (Civil Law Art. 1668.2(3)).
Required details
The act is a source document, so its core requisites come from Accounting Act Art. 11(5). The rest follows from the contract and the Civil Law.
| Detail | Required | Legal basis |
|---|---|---|
| Document name | Required | Accounting Act Art. 11(5)(1) |
| Date | Required | Accounting Act Art. 11(5)(2) |
| Number | Required | Accounting Act Art. 11(5)(3) |
| Contractor’s name and registration number (for an individual, name and taxpayer code) | Required | Accounting Act Art. 11(5)(4) |
| Client’s name and registration number (for a private individual, name) | Required | Accounting Act Art. 11(5)(5) and (6) |
| Description of the work or services handed over and their value in money | Required | Accounting Act Art. 11(5)(7) |
| Unit, quantity, unit price and taxes, if the act is booked as the source document for the service | If it applies | Cabinet Regulation No. 877, para. 33 |
| Reference to the contract the work was done under | Recommended | Civil Law Art. 2213: the order is performed under the contract |
| The client’s objections, or a statement that there are none | Recommended | Civil Law Art. 2222 |
| Both parties’ signatures | Required | Accounting Act Art. 11(5)(9); exception in Art. 11(8)(2) |
How to fill it in
- Draw up the act when the work is done The act can cover the whole job or each stage, if the contract provides for payment in parts. The contractor can then ask for each part to be accepted and paid (Civil Law Art. 2223).
- Refer to the contract and list the work Give each item a name, quantity and amount in the same words as the contract or quote, so it is plain that exactly what was agreed is being handed over.
- Record objections, or that there are none If the client has objections, write them into the act specifically: what must be fixed and by when. An act without objections is evidence that the client accepted the work.
- Sign in two copies Each party signs and keeps a copy. A document that needs several signatures gains legal force once all of them have signed (Law on the Legal Force of Documents Art. 4(4)).
- Issue the invoice After acceptance, issue the invoice and state the act’s number on it. A VAT-registered seller issues the invoice no later than the 15th day after the supply (VAT Act Art. 131(1)).
Common mistakes
- The act has no date or number, so it cannot be tied to the contract and the invoice.
- The work is described vaguely, such as “services under the contract”, without scope or amount.
- Only one party signed the act.
- The client raised objections verbally, but the act says “no objections”.
- The act was sent, but there is no proof the client received it.
Fakts builds the act from your invoice lines
Fakts generates the acceptance act from an invoice’s or royalty statement’s lines, so the work, amounts and party details are never retyped. The account is free.
Create a free accountFrequently asked questions
Is an acceptance act mandatory in Latvia?
No law requires one for every transaction. It is needed when the contract says so, and useful whenever you must prove the work was handed over and accepted: under Civil Law Art. 2223 payment is due once the order is completed and approved.
What if the client refuses to sign the act?
Civil Law Art. 2222 obliges the client to accept completed work, or it bears the consequences of the delay. If the client reserved the right to inspect the work but keeps delaying, a court may set a deadline after which the work counts as approved. So send the act in a way that leaves proof, and ask for objections in writing.
How long does the client have to check the work?
Between businesses, goods or services are checked against the contract within 30 days of receipt, unless the parties expressly agreed otherwise and that term is not grossly unfair to the creditor (Civil Law Art. 1668.5).
Can the act be signed electronically?
Yes. A document with a qualified (secure) electronic signature counts as signed by hand, and one with another electronic signature does too if the parties agreed to that in writing (Electronic Documents Law Art. 3(2)).
Is an unsigned act valid for the books?
A document another company issues for the acceptance of goods or services can count as a source document without a signature if the recipient’s responsible person confirms the transaction under the procedure set by the company’s head (Accounting Act Art. 11(8)(2)). Otherwise the signature is a required detail.
Must the act show VAT?
Not if you issue a separate invoice with the VAT worked out. If you book the act itself as the source document for the service, it must also show the taxes calculated on the value and the total including taxes (Cabinet Regulation No. 877, para. 33).