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., which generally applies to contracts for work between businesses, links discharge of the contractor’s obligation to proper completion and handover to the customer (§ 554(1)). Unless the contract or the law provides otherwise, entitlement to the price arises once the work is performed (§ 548(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.

Slovakia: the contract wording decides

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.

Czechia: a 2025 judgment against abuse of form

Section 2604 of the Czech Civil Code, Act No. 89/2012 Sb., links performance of the work to completion and handover, and the right to payment of the price arises only once the work is performed (Section 2610). If the parties make a signed record a condition of handover, its absence may mean that the work has not been handed over even though the customer is using it, 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. Insisting on a record may therefore also run up against the principle of fair dealing. 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. For buildings in Czechia, the law itself does not allow acceptance to be refused because of isolated minor defects that do not prevent use (Section 2628 of the Czech Civil Code).
• 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.

How this will work under the new Civil Code

On 1 October 2026, the National Council of the Slovak Republic approved the new Slovak Civil Code, which will take effect on 1 July 2027. The new code does not repeal the Commercial Code, so for contracts for work between businesses only the implementing amendment will decide definitively. Handover of the work will no longer depend on the contract alone; the law will add its own rules:

• Deemed handover. The work will be performed when it is completed and handed over. It will be completed if it is fit to serve the agreed purpose or, failing that, its usual purpose. It will be deemed handed over when the contractor enables the customer to use it. Performance will give rise to the right to the price; handover will generally pass the risk of damage to the customer and start the warranty period.
• Refusal of acceptance. The customer will be able to refuse acceptance only for defects that substantially prevent use. Minor defects and unfinished details that do not substantially restrict use or impair functionality or appearance will not be such a ground. If the customer accepts the work with defects listed in the handover record, its rights arising from them will be preserved.
• Parts of the work. If the parties agree on handover in separate parts, the right to the price will arise on handover of each part.

The law does not expressly say whether the contract may replace the deemed handover with a condition of a signed acceptance record. Its provisions can, however, generally be replaced by agreement, so a clear clause should stand up. The handover record will also gain importance because, outside a warranty, a defect will generally have to be notified no later than six months after acceptance.

Contracts for work concluded by 30 June 2027 will be governed by the existing law even if the work is handed over later (see contracts concluded before the effective date). In contracts from 1 July 2027, specify expressly what counts as enabling use, whether a signed acceptance record determines when payment falls due, and how to proceed when the customer uses the work without signing.

Status as of 22 October 2026: the act has been approved and was signed by the President on 20 October 2026, but has not yet been promulgated in the Collection of Laws. Until 30 June 2027, the rules described above in this article apply.

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.