What is the difference between work and service? What is the difference between works and services? Contract as a civil contract

The difference between a work contract and a service contract lies not only in the method of its execution, but also in the results, conditions, and much more. etc. The article we offer will tell you about all this.

Contract as a civil contract

According to Part 1 of Article 702 of the Civil Code of the Russian Federation, as part of the implementation of a contract, one counterparty must complete the assigned task (work) and transfer the result to the second counterparty, who, in turn, is obliged to accept and pay for it.

To the number mandatory conditions agreements include:

The deadlines for completing the work (initial, final and intermediate, if necessary), the mandatory indication of which is provided for in Article 708 of the Civil Code of the Russian Federation.
A cost that can be indicated as a fixed amount or by specifying the method for determining it. In practice, an estimate is often used, that is, a written transcript of all necessary expenses, which, according to Part 4 of Article 709 of the Civil Code of the Russian Federation, is part (in the form of an appendix) of the agreement.

It is important to note that unless otherwise stated in the agreement, the work, based on the provisions of Article 704 of the Civil Code of the Russian Federation, is performed at the expense of the contractor, that is, using his equipment, tools and materials. The risks associated with damage or destruction of the result of the work done before its acceptance are borne by the contractor, after acceptance - by the customer, which is emphasized by the requirements of Article 705 of the Civil Code of the Russian Federation. The scope of application of the contract is most often construction, research, survey and design activities, as well as various household work, necessary in daily human activities.

Differences between a contract for the provision of services and a contract for the provision of services for a fee

The differences between a work contract and a service contract can be identified by referring to the legislation that regulates the procedure for concluding such contracts. Thus, according to Part 1 of Article 779 of the Civil Code of the Russian Federation, as part of the execution of a contract for the provision of services, the contractor is only required to perform certain actions, which the customer undertakes to pay for. Thus, the main difference between a service agreement and a work contract is the absence of a specific tangible result of the performer’s activities, whereas with a contract, the result of the work is a real (i.e. tangible) result in the form of a repaired or custom-made item.

Since the subjects of both transactions are different, the terms of the contracts are also different. In particular, the provision of services does not require the parties to clearly define the terms of performance and cost of services in the contract. At the same time, the cost of the service is most often calculated based on the price lists usually used for such purposes, taking into account the duration and range of services provided, and the period of provision may not be at all important for both parties (for example, when providing mobile communication services and a number of accounting or financial services agreements are concluded for an indefinite period).

Don't know your rights?

Another difference between service and work is fixed in Article 780 of the Civil Code of the Russian Federation, which determines that the performer is obliged to provide the service personally, unless otherwise agreed upon in advance by the parties. When performing work, in accordance with Part 1 of Article 706 of the Civil Code of the Russian Federation, the contractor has the right to attract an unlimited number of subcontractors or use outsourcing, which is widespread today, even without coordinating such actions with the customer, while taking full responsibility for the result upon himself.

Speaking about the differences between contracting and paid services, it is worth noting that transactions involving the provision of services are very widespread in practice. These include medical, educational, tourism, financial, advertising and other services regulated by the norms of Chapter 39 of the Civil Code of the Russian Federation. The differences between a work contract and a contract for the provision of services for a fee are similar to those stated above, although in relation to a number of services there are separate chapters of the Civil Code of the Russian Federation, emphasizing the peculiarities of each individual service (such, in particular, include transport, forwarding, Banking services, as well as storage and commission).

What is the difference between a contract and a supply contract and an employment agreement?

According to the requirements of Article 506 of the Civil Code of the Russian Federation, the supplier is obliged to transfer the goods produced or purchased by him to the buyer, who, in turn, must accept the goods and pay for them. However, despite all the external similarities between contracting and supply, we are talking about fundamentally different relationships and objects of the transaction.

Delivery, according to Article 510 of the Civil Code of the Russian Federation, involves the shipment of goods, that is, a varied assortment, usually standard items that are prepared in advance for sale. In this case, the subject of the transaction is precisely these things, and the degree of participation of the supplier in their production does not matter for the transaction. When contracting, the contractor is required to do work aimed at altering, repairing or manufacturing a specific, often individual, thing (building a house, renovating an apartment, etc.).

Labor relations can also be similar to a contract. Moreover, in practice there are even cases of deliberate disguise by employers labor relations under contract for the sake of saving money due to non-payment of employee insurance contributions. The list of differences between an employment agreement and a contract is directly stated in Article 15 of the Labor Code of the Russian Federation. The main thing is that the employee undertakes to personally perform systematic work within the framework of his profession (qualification) in the interests and under the control of the employer. In this case, the employee receives payment for the work performed, calculated on the basis of salary or tariff rate.

Summing up the results of the analysis, we note that making a clear distinction between a contract and contracts that are externally similar to it will allow practitioners to quickly understand the legal meaning of each of the transactions considered and correctly apply the norms of the Civil Code of the Russian Federation in relation to them.

Very often they send me contracts for analysis in which there is confusion between works and services.

Let's say, at the beginning of the contract it is stated that the Contractor provides services, and then in the subject or in the list of services provided, I see that it should, in fact, be about the performance of work.

Sometimes in the text of the contract there is an inconsistent use of these concepts - works and services are confused...

However, the difference between works and services is not a difference between words, it is a difference between two legal structures that have different legal consequences.

How to distinguish works from services?

The criterion is actually quite simple.

Work always has a material result. The services have no result at all.

“What is meant by result in this case?”

The result is understood as some kind of object - material or materialized, which must be created as a result of the actions of the Performer.

Let's say software- not material, but materialized because you can interact with it.

Execution of work

If, as a result of the Contractor's actions, some object is created that did not exist before, this is work.

Ultimately, such an object can be assessed and put on the balance sheet. And this object is the object of civil rights.

It is for the sake of its creation that people enter into an agreement. Therefore, when describing the work, lawyers describe precisely the result of the work, and not the actions of the Contractor.

For the same reason, all Customer claims related to violation of the terms of the contract relate specifically to the quality of the work result or the timing of its receipt.

How this item was created is completely irrelevant.

Examples of work performed:

build a house,
write a book, a program, create photographs, make a thing
and so on.

Provision of services

Services have no results in principle.

What is important here is the actions of the Performer themselves. And these are the actions that are described in the contracts.

Examples of service provision:

musicians play at a corporate event (where is the result here? :)),
any kind of consultation
and so on.

And it is the actions of the Contractor that constitute the subject of the service agreement.

It is always important for us to know how services will be provided to us. Whatever area of services we take, it is the actions of the Contractor that are important here.

Determining the subject of the contract (service or work) is generally not difficult, the main thing is to take your time and think...

Documenting services

Every day the organization uses big amount services of other organizations.

Very often an accountant in his practical work faces the need to document the service provided. In this regard, in Lately The editors received many questions from readers, which became the basis for writing this material.

What is a service and how does it differ from work?

The concept of service was finally fixed in connection with the entry into force of the first part Tax Code. In accordance with Article 38 of the Tax Code of the Russian Federation, “a service for tax purposes is an activity whose results do not have material expression and are sold and consumed in the process of carrying out this activity.” Thus, the first part of the Tax Code precisely formulated the main features of the service:

A service is an activity, that is, the performance of certain actions;

The result of this activity has no material expression;

The service is sold and consumed in the process of its provision.

How does the concept of a service for tax purposes differ from the concept of a service within the framework of civil law?

There is no direct definition of service in civil law. But there is a whole chapter devoted to paid services. This is chapter 39 and it’s called “Paid provision of services.”

The main provisions of this chapter coincide with the concept of service for tax purposes.

The rules of Chapter 39 apply to contracts for the provision of communication services, medical, veterinary, auditing, consulting, information services, training services, tourism services and others, excluding services provided under contracts: contract (Chapter 37), R&D (Chapter 38), transportation (Chapter 40), transport expedition (Chapter 41), bank deposit (Chapter 44), bank account (Chapter 45), settlement (Chapter 46), storage (Chapter 47), orders (Chapter 49), commissions (Chapter 51), trust management(Chapter 53). Each of the listed agreements has its own characteristics, but common feature is that the provision of paid services is only part of these contracts. In addition to the provision of services, these contracts may include the performance of other actions (other activities) that cannot be recognized as a service.

Civil legislation classifies work and services as objects of civil rights, but unlike property and property rights, in the process of performing work or providing services, their result is consumed.

A service differs from work primarily in that the result of the work has a material expression, but the result of the provision of services does not have a material expression. This is reflected in accounting as follows:

The result of the work has a material expression, so the contractor has something to convey. Based on the results of the work, a certificate of completion;

The result of the provision of services is intangible, so the contractor has nothing to transfer. The service is consumed in the process of its provision. The parties can draw up an act of provision of services, which only confirms that the service has actually been provided.

Very often, based on the provision of services, they make up certificate of completion. This document has no force, since it initially does not correspond to the essence of the relationship between the parties.

see alsoRequirements for the preparation of certificates of work performed and services rendered.

Is the act of provision of services primary? accounting document?

In paragraph 2 of the Decree of the Ministry of Finance Russian Federation dated 18.06.98 N 27n “On approval of the Procedure for the phased introduction in organizations, regardless of the form of ownership, operating on the territory of the Russian Federation, of unified forms of primary accounting documentation” states that starting from January 1, 1999, primary accounting documents are accepted for accounting if they compiled according to unified forms approved by the State Statistics Committee of Russia in 1997-1998 in agreement with the Ministry of Finance of Russia, the Ministry of Economy of Russia and other interested federal executive authorities.

To date, a unified form of the act of provision of services has not been approved.

According to paragraph 3 of Article 6 Federal Lawdated November 21, 1996 N 129-FZ “On Accounting”, the organization has the right to approve in its accounting policy“forms of primary accounting documents used to formalize business transactions for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal accounting reporting.”

But the act of provision of services is a two-sided document, therefore, its form must be approved in the same way for both organizations that sign it.

But this is practically impossible to implement for the following reasons.

Let's assume that the organization has decided to approve the form of the act on the provision of services in the order on accounting policies. The order on accounting policies comes into force in the year following the year of its adoption.

Consequently, the order on accounting policies for 2001 can be approved no later than December 31, 2000.

An organization cannot have information about all clients who will turn to it for its services in 2001. This means that the form of the act of provision of services will be accepted by the organization unilaterally.

In this case, any client who received such an act cannot accept it as a primary document, since its form was not approved by him in the order on accounting policies. Moreover, it cannot be approved by him after 01/01/01. Vicious circle.

Thus, in order to create according to the rules accounting Such a primary document as an act of provision of services must be agreed upon with all potential clients before the start of the new year and consolidated in the accounting policy by everyone at the same time. But this, as you understand, is unrealistic.

The above means that almost any act on the provision of services is not a primary document. At best, it is the primary document for one party - the party that issued it.

But most accountants consider the act of provision of services as a primary document used to attribute expenses for the service provided to expenses. In fact, none of these documents is a justification for attributing the costs of services provided.

That the certificate of work performed (services rendered) is a mandatory supporting document only in case the preparation of this document is mandatory in accordance with civil law and (or) a concluded agreement, see also Letter Department of Tax Policy of the Ministry of Finance of the Russian Federation dated April 30, 2004 N 04-02-05/1/33 “On the recognition in tax accounting of expenses under civil law contracts.”

What is the basis for attributing services rendered to costs?

There is a common misconception that the basis for attribution to expenses is an invoice for the amount of services provided.

You need to figure out what kind of invoice we are talking about.

If we are talking about an invoice, which is drawn up in accordance with Government Resolution No. 914 dated 02.12.00 “On approval of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax,” then this invoice -an invoice is a tax document and serves only to obtain VAT deductions for the service provided. The specified invoice is not a primary accounting document.

There may be no tax invoice at all if the organization that provided the services operates under a simplified taxation system or is not a VAT payer for other reasons. At the same time, the consumer of services has no right to demand a tax invoice from such organizations. Even if it is provided in this case, it will only be to satisfy the client’s insistent demands. The invoice issued in this case has no legal force and does not serve as a basis for including services provided in the costs.

If we are talking about a commodity invoice drawn up in Form N 868, then this document It is certainly a primary accounting document, but is not used to formalize transactions related to the provision of services. This invoice is used for registration of commodity transactions only.

Thus, any types of invoices for the provision of services are not a basis for attributing the cost of these services to expenses.

Of the remaining documents for the provision of services, we still have an invoice and an agreement.

Is the contract a document giving grounds for attributing the cost of services to expenses?

Undoubtedly. An agreement, if it is drawn up in simple written form, is precisely the accounting document that is the basis for attributing the cost of services rendered to expenses. The contract also necessarily contains the subject of the contract, which allows the accountant to determine the connection between the services provided and their use in the production process or management of the organization. In addition, the contract makes it possible to attribute services to a particular reporting period, which is important for allocating costs for services provided over a fairly long period of time.

Paragraph 16 of PBU 10/99 “Expenses of the organization” states that expenses are recognized if they are made in accordance with a specific agreement.

If expenses are confirmed by documents for accounting purposes, then they are included in expenses for tax purposes if they are contained in the Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for forming financial results taken into account for tax purposes approved by Decree of the Government of the Russian Federation dated 05.08.92 N 552.

According to Article 161 of the Civil Code of the Russian Federation, transactions between organizations must be concluded in simple written form, with the exception of transactions requiring notarization. An exception is also made for transactions executed upon their very completion. Such transactions include a huge number of services, if payment for these services is made immediately before or after their provision.

For example, transportation services that are paid for immediately are a transaction that is executed upon its completion. In this case, it is not necessary to draw up a contract in simple written form.

The fact confirming the execution of the transaction at its very completion is an invoice and a document confirming payment: a receipt cash order, strict reporting form or cash receipt(if payment is made through an accountable person). Let us note once again that the presence of a tax invoice in such a transaction is only appropriate if the party that provided the service is a value added tax payer.

If the moment of provision of a service and payment for this service are separated in time, then such a transaction cannot be considered executable when it is completed, and a simple written form of the contract is in this case mandatory.

So, the basis for attributing the cost of services to expenses are:

An invoice and a document confirming payment for the transaction execution service upon completion of the transaction;

An agreement drawn up in simple written form in other cases.

As for the various “acts of services rendered”, “acts of acceptance and transfer of services”, “acts of work completed”, all of the listed documents can only be designed for a naive tax inspector.

Irina Stepanova, editor

IN scientific literature There are ongoing discussions about the nature of the concepts of “work” and “service”, what are their similarities and differences, and how the legislator should reflect their specificity in order to regulate the relevant relations. With the adoption of the new Civil Code of the Russian Federation, interest in this problem did not weaken, but, on the contrary, intensified. And this is connected, along with general reasons, with the importance of these categories, as well as with the fact that a special Chapter 39 “Paid provision of services” was formed in the Code. This chapter provides only an approximate list of services, and therefore the emerging tendency to expand this list should be accompanied by an assessment of the nature of this institution as a whole in comparison with other related institutions.

The legislator included works and services among the objects of civil rights (Article 128 of the Civil Code). The terms “work” and “services” are used in the Code in a number of chapters and norms (Articles 1, 2, Chapter 37 - 39, etc.). However, in the legislative acts There is no definition of these concepts, and therefore it is necessary to use the method of philological interpretation to establish their scientific meaning and meaning.

Philologically, the concept of “work” is interpreted in many ways. One of the interpretations comes from the semantic field: occupation, work, activity See: Ozhegov S.I. Dictionary of the Russian language. - M.: Soviet Encyclopedia, 1973. P. 586. Taken in this meaning, the concept of “work” covers and includes all types of subject-related practical activities, including services.

When defining services, the emphasis is on the fact that this is an action that brings benefit, assistance to another See: Ozhegov V.I. Decree. op. P. 771.. It is clear that in such a context these concepts are interconnected in such a way that a service useful to another is a special case ( reverse side) work. If we are talking about contractual work and services, that is, those that are produced and provided for other persons - customers, then, according to M. I. Braginsky, the difference between the concepts of “work” and “service” is not visible and their very distinction turns out to be largely unpromising. But, nevertheless, in civil law they are applied in different meanings and with different meanings. Due to the ambiguity of their content, the legislator took advantage of this when regulating the entire diversity public relations, which are added up during the performance of work and provision of services. Taken in this meaning, they now appear different concepts. And here it is important to take into account the fact that those mentioned in Art. 128 of the Civil Code of the Russian Federation, works and services as objects of civil rights must cover all possible types of work and services mediated by legislation. To carry out such a load, the corresponding concepts must be of a certain general (abstract) nature.

The concept of “work” covers all types of contract work, including activities carried out under contracts for design and survey work (Chapter 37 of the Civil Code) and under contracts for research, development and technological work (Chapter 38 GK). The concept of services also includes transport services, forwarding services (Chapter 40, 41 of the Civil Code), paid provision of services (Chapter 39 of the Civil Code). However, this group should not include services related to loans, lending, banking transactions, commission trade, storage, commission, insurance, etc., since the objects in relation to which they are formed, in Art. 128 Civil Code are already indicated. This could be things, money, other property, property rights, securities.

The peculiarity of contracting activities is that its result is property that can circulate on the goods market (excluding objects withdrawn from civil circulation). Therefore, at first glance it might seem that the legislator, referring to Art. 128 of the Civil Code of work on objects of civil rights, allowed some redundancy. Indeed, the results of work are considered as things, but they are firmly and forever “registered” in the law as objects of civil rights. However, such hesitations are groundless. Without the concept of “work” it is impossible to imagine the developing object of contracting relations and, consequently, the contracting activity itself. The nature legal regulation it differs significantly from the purchase and sale of finished goods. Therefore, it was “work” as a “creative” stage in the developing object of the contract relationship that the legislator singled out as an object of civil rights.

A similar object is also typical for design and survey, research, development and technological work, although these types of activities have certain characteristics. It's about that the initial, intermediate and final stages of development of an object have perfect shape. The customer’s assignment, the execution of the assignment and the documentation transferred to the customer (design, technological, design, research report, etc.) is nothing more than new knowledge, information that can subsequently find one or another embodiment in a specific material object. The result of these works is an ideal object, expressed using certain sign systems(linguistic, graphic, etc.) on a tangible medium and capable of circulation as a product. Such an object acquires commercial qualities not because the information is recorded on a specific medium, but because it has value. The materialized result of contract work, like any product, simultaneously has both value and use value, while the ideal result (intellectual product) has only value. The materialized result is formed only as a result of practical implementation and mastery of an intellectual product. It is important to emphasize that the materialized and ideal results of the above-mentioned activities, in principle, have independent circulation in the goods market.

All of the above allows us to consider “works” precisely as property objects of civil rights. They acquire a property characteristic due to the marketability of their results, which can become the subject (object) of purchase and sale and other transactions.

To objects of civil rights according to Art. 128 of the Civil Code also includes services: transport, forwarding, and others (paid provision of services). The peculiarity of transport and forwarding services as objects of civil rights is their provision in the sphere of substantive and practical activities in the absence of a result in the form of a thing, a product suitable for sale. Without creating a new material result, the transport service, however, results in some changes in the material-object world: cargo, passengers, mail and luggage move in space. The use value of a service is determined by its value for the cargo owner, passenger, mail and luggage sender. The cost of such a service is manifested in the costs of socially necessary labor for the transportation (forwarding) of the relevant objects. The cost can be determined on the basis of transport tariffs and prices for freight forwarding services. In freight transport, cost is directly reflected in the increased price of goods transported. The presence of cost and use value of a service allows, in our opinion, to classify services, as well as work, into the property group of objects of civil rights.

As D. Stepanov rightly notes, according to general rule a service does not have a material result, just as an operation has the property of intangibility and this fundamentally differs from the most common objects of civil rights - things. The service is manifested in its effect, which is often perceived at the emotional level. Another property of it immediately appears - the difficulty of isolation and inseparability from the source. A product, a thing, can exist separately from its source, i.e. manufacturer.

Another property of the service is the synchronicity of delivery and receipt. Receipt (acceptance) by the customer and the process of providing the service by the contractor are usually combined in time. In this case, only the effect of the service can last for some, possibly short, time. It is difficult to imagine a situation in which a service will be provided at one time and received at another. It is impossible to accept a service until the process of providing it has begun. It is also not possible to accept a service after it has been provided. In some cases, it is permissible to obtain the effect of a service after a certain period of time has passed since the completion of the process of its provision. The property of non-storability of services follows from the above.

The property of synchronicity in the provision and receipt of a service in conjunction with its non-storability can be combined with the term “instant consumption of services.” This property is known to the legislator, otherwise how can one explain the inclusion in paragraph 2 of Art. 167 of the Civil Code, dedicated to the consequences of invalidity of transactions, the rule according to which, in case of bilateral restitution, the party to whom the service was provided invalid transaction, is obliged to compensate the other party for its value in money. All of the above leads to the identification of one of the main properties of the service - the instability of its quality See: Point 5 Information letter Presidium of the Higher Arbitration Court RF dated January 24, 2000 No. 51 // Bulletin of the Supreme Arbitration Court of the Russian Federation. 2000. No. 3..

Based on all of the above, how to distinguish the result of activity obtained from a service from the result of work and how to distinguish between services and work?

The difference between them is as follows:

· the contractor, the person performing the work, is obliged not only to carry out provided for by the agreement activities of the parties, but also to hand over the material result to the customer;

· the service provider performs only certain activities and is not obliged to provide any material result.

The distinction based on this criterion is indisputably the only one and is reflected in the Civil Code of the Russian Federation.

In accordance with paragraph 1 of Article 702 of the Civil Code of the Russian Federation, it is established that the person who performs the work is obliged to produce a specification and deliver the result to the customer. If the result is not achieved, the work is not considered completed. Based on paragraph 1 of Article 715 of the Civil Code of the Russian Federation, the customer does not have the right to interfere with the activities of the person performing the work; he is interested in a good-quality result. The service comes down to performing a series of actions or carrying out a certain activity (clause 1 of Article 779 of the Civil Code). There will also be a certain result from the service, but not in the form of a newly created or processed thing. We can talk about the effect of a service, which can be perceived, in some cases observed, but not received as a thing.

Since the operation is important for the customer of the service, he can interfere with the activities of the contractor, which is not the case in the works. The consumer needs the effect of the service. But there are many agreements for the provision of services in which failure to achieve an effect does not affect the fulfillment of the obligation (commission, assignment, provision of legal, educational, medical services). Their parties can only wish to achieve an effect, but whether it is achieved or not often does not depend on their will. The exception is transportation services, the execution of which is associated with the achievement of a non-materialized effect - the movement of objects or people from one point in space to another.

Work is characterized by the achievement of a material result.

Concept and types of work. Concept and types of services. Difference between works and services.

1. The concept of “work” (as well as the concept of “service”) as an object of civil rights is of a general nature. It includes the most various actions obligated subject:

Construction works;

Repair work;

Manufacturing of movable things;

Maintenance work;

Research works and many, many others.

The works themselves, although formally constituting the object of rights, represent the legal interest of the participants mainly in the form of the result of these works.

At the same time, the peculiarity of the studied object of civil rights lies precisely in the fact that the result of the work, as the main and final economic goal the customer is inextricably linked with the process of performing the work. The person in whose favor the work is performed acquires the right not only to its result, but also the right to control its implementation.

Legal act

Clause 1 Art. 715 of the Civil Code of the Russian Federation.

This property (the “connection” of the result of the work and the process of its implementation) distinguishes the execution of work from other objects:

Things that will be manufactured in the future (see, for example, paragraph 2 of Article 455 of the Civil Code of the Russian Federation);

Services in which the primary importance in the content is not the result, but the process of providing the service itself.

2. Services in civil law are a broad area of legal relations, also related to the actions of obligated persons.

But unlike works, services, as a general rule, as the main subject of the obligation do not provide for the material (material) result of the performer’s actions, transferred to the customer, but directly for the actions of the obligated person (the service provider).

Services include, in particular:

shipping;

storage;

banking services;

communication services, information, Internet access;

medical and veterinary services;

legal, auditing, consulting services;

tourist, excursion and hotel services;

educational services;

public utilities;

cultural, entertainment, sports and recreational services, etc.

Actions of the obligated person providing the services:

a) are intangible (intangible) in nature and

b) are closely related to the personality of the service provider.

From the history of civil law

Service agreements, even if indirectly, affect the personality of a person, and this point distinguishes service agreements from other contracts of a purely property, negotiable nature.

(V.I. Sinaisky)

These two characteristics (intangible nature and connection with the personality of the service provider) make services fundamentally different from works.

Services as objects of civil rights are divided into two groups:

a) services of an exclusively factual nature and

b) services of factual and legal (legal-factual) nature.

The first group of services is provided through only the actual actions of the obligated person (performing medical procedures, giving lectures, providing a hotel room, etc.). This group includes: communication services, medical, veterinary, auditing, consulting, information Services, training services, tourism services and other similar ones.

The second group of services involves the service provider performing not only actual, but also legal actions. Legal actions are transactions and other actions with legal consequences (for example, representation in court). The service provider provides services not only through his actual actions, but also through the commission of legal acts, as a rule, in the interests of the customer (service recipient).

Such services include, in particular:

assignment;

commission;

transport expedition;

agency;

Banking services.

A service as an object of civil rights, as a general rule, is of a paid, commercial nature.