Acceptance records in contracts for work: the formality that determines payment

At the end of a project, one document can matter more than the whole contract: the acceptance record. Handover commonly determines when payment falls due, warranties start and risk passes. When parties disagree, the court asks whether handover followed the contract, not merely whether the work exists and is being used. Poorly drafted arrangements become apparent when the customer refuses to sign.

What the law says and what you must agree

The Commercial Code, Act No. 513/1991 Zb., links discharge of the contractor’s obligation to proper completion and handover to the customer (§ 554(1)). The parties choose the handover method. The statute says only this about a record:

Unofficial English translation:

If either party requests it, a record of handover of the work shall be drawn up and signed by both parties.

— § 554(6) of the Commercial Code

The statutory document is therefore merely a record. Whether your contract makes it evidence, a condition of handover or a condition of payment depends entirely on the signed wording. That is why payment disputes often become disputes over one signature.

Slovak practice: courts read the contract, not assumptions

Whether a missing record prevents payment depends on the contract. In proceedings later brought before the Slovak Supreme Court as case 4Obdo/24/2021, the appellate court proceeded on the basis that, where the contract did not require the work to be handed over by a written record, an acceptance record was not a condition of performing the obligation to complete the work or of entitlement to payment. What mattered was completion of the work and enabling the customer to use it. The Supreme Court subsequently dismissed the appeal on points of law without considering this issue on its merits; that view must therefore be attributed to the appellate court. Conversely, where the contract ties handover to a record signed by both parties, its absence can be central to a price dispute, and “you have been using the work for ages” may not rescue the contractor.

Czech practice moved against formalism in 2025

Czech courts have long applied agreed acceptance records strictly: without signature, work is not handed over even if used. Section 2604 of the Czech Civil Code, Act No. 89/2012 Sb., links performance to completion and handover. Without handover, payment does not fall due, turning signature into bargaining power.

That makes Supreme Court judgment 23 Cdo 2565/2024 from August 2025 significant. It concerned a site handover record determining the completion period, but its reasoning reaches further: a court may deny effect to an objection based on failure to follow an agreed form where the party abuses it, for example after creating an expectation of informal dealings or accepting or providing performance under an informally amended agreement without reservation. A party cannot profit from its own bad faith by insisting on a record. For Slovak disputes this is currently a comparative argument, not certainty. Proper drafting is more reliable.

Four decisive provisions

• Define the record and link it to payment. Specify signatories, contents and whether payment or its final part becomes due on signature or expiry of the acceptance period. A record without consequences is merely paper; making it the only route to payment without safeguards gives leverage against the contractor.
• Deemed acceptance for unjustified refusal. Agree that failure to attend or refusal to sign without identifying specific defects leads to deemed handover after the agreed period. This addresses customers leaving contractors waiting indefinitely.
• Acceptance with minor defects. Defects and unfinished details not preventing use should not justify refusing acceptance. Record them with remediation deadlines and, where appropriate, a right to retain a proportionate amount until correction. Otherwise, a minor issue may postpone the entire price.
• Stage handovers. For larger projects, agree separate acceptance and payment for complete stages. One record at the end lets the last percentage of work determine the whole price.

Who benefits from careful drafting?

Contractors need deemed acceptance and acceptance despite minor defects. Customers need clear record contents, a right to refuse for material defects and retention. Both benefit from avoiding handover disputes. We design these mechanisms in contracts for work and construction contracts, examine existing terms through contract reviews and handle defective work disputes, including whether handover occurred at all.