Sample power of attorney form for obtaining goods and materials. Power of attorney to receive goods - form and sample

With the M-2 power of attorney, the organization formalizes the right for its employee to receive any material assets, confirming his authority to act on its behalf.

Power of attorney form for receiving goods in form M-2 and M-2a

There are two intersectoral forms of powers of attorney.

M-2 consist of two parts: a tear-off coupon (spine) and the main part. The counterfoil is filled out, filed and stored by the accountant for the period of time established by the legislation of the Russian Federation and the internal regulations of the organization.

The validity period of this one-time act usually does not exceed two weeks, but is sometimes extended to one month in cases of delayed receipt or receipt of the same goods from the same supplier.

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M-2a does not have a tear-off coupon, so it must be registered in the journal of issued powers of attorney. This is usually done by a clerk, secretary or employee responsible for recording documents in the organization.

This act is applied when the receipt of inventory items is of a massive nature, that is, it occurs on an ongoing contractual basis.

Its validity period, according to the law, can reach three years, but in practice such cases are rare. Typically, employers issue it for a short period of time and then extend it or replace it with a new one.

The tear-off coupon contains all the data necessary for issuance:

• number;
• Date of preparation;
• duration of action;
• position and full name of the employee receiving the goods;
• Supplier name;
• data from the document on the basis of which the supplier issues values;
• number and date of the act confirming the execution of the order.

The form indicates:

1. name of the organization that issued the document, its OKPO code;
2. number and date of document preparation;
3. period of validity of the document;
4. name of the consumer and payer, their address; if this is the same organization, in the line “Payer” they write “same”;
5. bank details of the payer (account account and bank name);
6. position, full name, passport details of the authorized person;
7. from whom and on what basis does the authorized person receive the goods;

The tabular part indicates inventory items, their quantity and unit of measurement. Below is the signature of the authorized representative, which must be certified by the signatures of the director of the enterprise, the chief accountant, and the seal of the organization.

The remaining empty columns of the form are crossed out.

If for some reason the act was not used, the employee must return it to the accounting department the next day after termination.

The document is marked with the inscription “not used” and is stored with the person responsible for registering powers of attorney, most often in the safe of the chief accountant.

Features of issuing a power of attorney to receive inventory items in form M-2, M-2a in 2019

The document is issued only to a specific employee of a given enterprise. It is not permissible to issue and use this act to third parties who do not work for the granting company.

All forms and sample documents for 2019>>>

The form must indicate its validity period; Typically, the payment terms for the documents on the basis of which inventory items are issued provide for a validity period of 15 days or a month if the shipments of this supplier are regular (scheduled).

The power of attorney in one copy is drawn up by the accounting employee and issues it to the authorized person against receipt. This act is presented along with your passport to confirm your identity. The data (number, full name of the authorized person, etc.) is entered into the corresponding columns of the documents accompanying the goods (consignment note TORG-12, TTN 1-T)

This type of act can be filled out manually or automatically. The second option allows you to avoid making mistakes, speeds up and simplifies the process, and overall has many advantages.

A power of attorney is a written document that authorizes the right of a specific person to act on behalf of the person who issued the power of attorney in various legal relations between individuals and legal entities.

Sample to fill out

Standard intersectoral power of attorney in form M-2 and M-2a

M-2

M-2a

A power of attorney to receive goods and inventory items is usually drawn up in the field of entrepreneurship. However, such documents can also be drawn up between individuals in order, for example, to pick up purchased products from stores, warehouses, and bases.

An example of filling out a power of attorney to receive inventory items

The procedure for filling out the document depends on which entities become parties to the agreement.

From a private individual to a private individual

When drawing up a document by one individual in the name of another, the passport details of the principal and the attorney are indicated.

Power of attorney No. 1

to receive the goods

Tambov

Levina Natalya Glebovna passport series 6815 No. 850281 issued by the Federal Migration Service of Russia for the Tambov region in the Michurinsky district on December 21, 2015, registered at the address Tambov, st. Sovetskaya, 291, with this power of attorney authorizes:

Maria Andreevna Kasandrova, passport 4617 702887, was issued by TP MRO No. 8 in the Moscow region in the urban settlement of Lyubertsy on November 1, 2017, registered at the address Moscow region, Lyubertsy, st. Leva Tolstoy, 5, apt. 44, to accept goods from MebelSam LLC under purchase and sale agreement No. 56 dated July 29, 2018, concluded between Natalya Glebovna Levina and MebelSam LLC.

Kasandrova Maria Andreevna is given the right to sign acts and other documents under the purchase and sale agreement on behalf of Natalya Glebovna Levina, to submit and receive financial and other documents related to the execution of the order.

Sample signature ________/M.A. Kasandrova/

The document is valid for one month from the date of signing without the right of subrogation.

Principal ________ /N.G. Levina/

From LLC (legal entity) to individual

If the principal is a legal entity, then its registration details are indicated, as well as who acts on behalf of the organization.

Power of attorney No. 32

to receive goods

Voronezh

Limited Liability Company "Green Valley" (OGRN 1106807000464, INN 3207007439, KPP 320701001, legal address 383291, Voronezh, Sovetskaya St., 1, office 12), represented by General Director Alexander Nikolaevich Evseev, acting on the basis of the Charter, this power of attorney authorizes citizen Sergei Vladimirovich Petrov, passport 3212 392920 issued by the Department of Internal Affairs for the Voronezh region on October 10, 2012,

Represent the interests of Green Valley LLC when receiving goods in accordance with the invoice from the seller’s representative - Prompishtorg JSC in accordance with supply agreement No. 45/2 dated May 13, 2018. To carry out the instructions of S.V. Petrov is given the right to sign documents as part of the execution of the order and perform all necessary actions.

The power of attorney was issued on August 7, 2018 for a period of six months without the right of substitution.

Signature S.V. Petrova ________ I certify.

CEO

LLC "Green Valley" ________/A.N. Evseev/

From organization to organization

Similar to the previous one, a power of attorney in favor of an organization requires indicating the TIN, OGRN and KPP of legal entities and their representatives.

Power of attorney No. 110

to receive goods

Moscow

Limited Liability Company “Solo” (OGRN 5157746011726, TIN 7718282428, KPP 771801001, Legal address: 107143, city of Moscow, 2nd Irtyshsky Direct 3) Building 3) in the person of the General Director of Samsonov Nikolai Nikolayevich, acting on the basis of the charter, trusts limited liability company "Transport" (OGRN 118644656798, INN 7709932180, KPP 770901001, legal address: 101000, Moscow, Lubyansky proezd, building 13/3 building 1, floor 3 room 3 office 11) act on behalf of LLC " Solo" upon receipt of goods in accordance with the delivery note under supply agreement No. 45 dated February 30, 2018 between Solo LLC and Tradition JSC.

Transport LLC is given the right to receive goods, sign documents in the process of executing orders, submit and receive documentation to fulfill the terms of the purchase and sale agreement.

The power of attorney was issued for a period of one year without the right of substitution.

CEO

Solo LLC ________/N.N. Samsonov/

From an individual entrepreneur to an individual

An individual entrepreneur as a subject of civil turnover is in many ways similar to an organization, so it is not the person’s personal data that is recorded, but his TIN and OGRNIP.

Power of attorney No. 6

to receive goods

Michurinsk

Individual entrepreneur Yuriy Nikolaevich Petrov (OGRNIP 306682701800012, INN 682708874670) authorizes citizen Alexander Vladimirovich Kornev (passport 6803 404829 issued by the Department of Internal Affairs for the Tambov region on February 18, 2003) to receive products from the Kompit wholesale warehouse under an agreement deliveries No. 81/2 dated June 28, 2018 .

Kornev has the right to sign on behalf of IP Petrov, receive and submit financial, trade and other documents.

Signature A.V. Kornev ________certify.

The power of attorney was issued for a period of one month without the right of assignment to third parties.

Principal________ /Yu.N. Petrov/

Sample of writing a power of attorney in a transport company

Transport companies can entrust the goods they bring to you for transfer, service or storage.

Power of attorney No. 131

Kazan

Joint Stock Company "PortKazan" represented by General Director Vladislav Gennadievich Fisikov, acting on the basis of the charter, trusts IP N.E. Pavlov. (OGRNIP 306682763830044, TIN 457378874670) perform the necessary actions related to the receipt and servicing of cargo.

This power of attorney is valid for one year from the date of signing.

CEO

JSC "PortKazan" ________/V.G. Fisikov/

Sample power of attorney by hand in free form

Since there is no single format for compilation and design, it can even be written by hand.

Power of attorney

to receive goods

Moscow city

Second of August two thousand eighteen

I, Kolesnikova Anna Ivanovna, born September 17, 1985, passport 2010 No. 494912, issued by the Federal Migration Service of Russia for the Moscow Region in the city of Dolgoprudny, living at the address: Moscow, st. Chertanovskaya, 3, apt. 19, with this act I vest Andrey Pavlovich Sokolov, born on April 1, 1980, passport 4501 No. 820188, issued by the Domodedovo police department, residing at the address: Moscow, st. Yuzhnaya, 12, apt. 7,

receive goods under a retail purchase and sale agreement between Kolesnikova A.I. and Mosmebel LLC. A.P. Sokolov must receive the furniture and receive all documents for the goods provided for in the sales contract.

The power of attorney is a one-time power of attorney, valid for the acceptance of furniture on August 16, 2018, without the right of trust.

Principal ________/A.N.Kolesnikova/

Do I need a power of attorney to receive goods and inventory items?

The law provides for the right of the subject of civil transactions to draw up this document to receive goods to protect the rights of the seller and buyer and their safety. The paper can be issued to both the buyer and the seller.

In particular, the act is necessary:

1. When transferring valuables at the supplier's warehouse. The seller needs to check the authority of the arriving person who is entrusted to receive the goods.
2. In case of receipt at the buyer’s territory, that is, delivery of inventory items.
3. When neutral territory is selected for transmission. The meeting place, terms of transfer, payment are specified in the agreement between the buyer and seller in advance.

The document is drawn up for both an employee and a person from outside the state. If we are talking about an employee, then the list of his duties may include acceptance of goods. However, when receiving at the buyer's territory, a power of attorney will still be required.

If an employee is not a member of the management team, he is required to have an authorization document with him. This will confirm that the person is an employee of the company.

Acceptance by third parties requires an act of receipt of goods and materials, since they are not subject to financial liability. The correctness of the enterprise will be proven with the help of a power of attorney.

Correctly filling out the power of attorney to receive the goods

The unified form requires filling out the required fields:

1. Organization code and date of compilation.
2. Validity.
3. Information about the recipient and payer (name, legal address, TIN).
4. Payer details.
5. Information about the recipient, his passport details, position.
6. Documents according to which the goods will be released (contract, invoice).
7. Inventory items with marks on the quantity of goods, names and units of measurement.
8. Quantity in words.

All lines must be completed. If any information is missing, a dash is added. If the document is drawn up by an individual, then there are no such strict requirements: a free form of preparation is sufficient.

If you encounter errors when drawing up a power of attorney, you can download an online application template in Word or Excel and simply fill in your data.

For how long is a power of attorney issued and who retains it?

The validity period is not a requirement. In accordance with the Civil Code of the Russian Federation (Article 186), a document that does not indicate the duration of the legal force of the act is considered to be issued for one year.

The countdown of the period begins from the date of preparation. Its absence means the document is null and void. Such paper, subject to other rules, does not create rights and obligations for either party.

Power of attorney for receipt of inventory items (material assets)

The named document may be:

• completed by entering the necessary information into standard forms M-2 and M-2a, introduced by Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a;
• compiled in free form.

The legislation does not limit the list of persons who are granted power of attorney for goods and materials. This can be either an employee of a legal entity - the recipient of materiel, or a person who does not have an employment relationship with this organization (this statement also applies to the standard instruction of the USSR Ministry of Finance “On the procedure for issuing ...” dated January 14, 1967 No. 17, due to the loss of force).

The authority of a person to perform actions on behalf of the organization may arise from the situation in which the transfer of goods and materials takes place (Clause 1 of Article 182 of the Civil Code of the Russian Federation). For example, according to the terms of the agreement, the seller is obliged to deliver the goods to the buyer’s warehouse premises. The employees of the mentioned warehouse are on the staff of the organization and bear the corresponding financial responsibility. In this situation, you can transfer inventory items without a request powers of attorney to receive material assets. The same applies to the transfer of inventory items to a cashier or salesperson in a retail store, etc.

Rules for issuing a power of attorney to receive Inventory in free form (sample)

This document must be drawn up in accordance with the norms of civil law:

1. Compiled in simple written form (Clause 1 of Article 185 of the Civil Code of the Russian Federation).
2. Contain the following information:

• the name of the document, its number and date of issue in words (without indicating the date of preparation, the power of attorney is considered void (clause 1 of Article 186 of the Civil Code of the Russian Federation));
• place of issue of the document;
• name of the trusting organization, its TIN, OGRN, place and date of registration, name of the registering authority, legal address, position, full name of the authorized person, name and details of the document on the basis of which the specified person exercises his powers;
• details of the authorized person: full name, date of birth, passport details, residential address;
• a list of powers and actions that the organization trusts the representative to perform (it can be specified that the power of attorney gives the person the right to receive a specific product or on a certain date, under a separate sales agreement, etc.);
• validity period (in the absence of such an indication, the document is valid for 1 year from the date of issue (clause 1 of Article 186 of the Civil Code of the Russian Federation);
• possibility/impossibility of transfer of trust;
• sample signature of the representative.

A power of attorney is certified by a person who has the right to act on behalf of the organization without a power of attorney. Civil legislation does not currently require a power of attorney to have a seal, but it is recommended to affix it (if available).

Sample power of attorney to receive inventory items can be downloaded below:

Where to download a unified power of attorney form for receiving material assets

Power of attorney form for goods and materials in form M-2 it is used for a one-time order, in form M-2a - for regular transfer of valuables.

Power of attorney form for receiving material assets filled in as follows.

Front side:

• OKPO organization, its name.
• Power of attorney number, place and date of issue in words.
• The validity period is determined in accordance with production needs - for a one-time receipt of inventory items or for a specific period. For the convenience of accounting, a period of 1 month is usually set, but this is not a mandatory requirement.
• Information about the consumer (i.e. recipient) and payer: full name and postal address. If these roles are performed by the same person, then in the 2nd line it is written: “He.” It is also recommended to indicate the TIN of the organization.
• Bank account number and bank name (in full).
• Position, full name and passport details of the person receiving the authority.
• The name of the person supplying the material assets or goods and the details of the document - the basis for the transfer of goods and materials (for example, purchase and sale agreement No. ... from ...", etc.).

Reverse side:

• The table lists all the goods and materials that the representative must accept. If there are empty fields, dashes should be placed in them.
• Signature of the authorized representative.

The power of attorney is certified by the signature of the head of the legal entity. The Civil Code of the Russian Federation has abolished the need for it to be certified by the signature of the chief accountant and affixed with the seal of the organization, however, it is recommended, if possible, to affix them in the places provided for in the form.

Download the power of attorney to receive material assets The established sample can be found below:

Power of attorney to receive inventory items (form M-2): reverse side

Sample power of attorney for goods and materials Form M-2 also requires filling out a special counterfoil included in the unified form. It specifies all the main details of the power of attorney issued for a one-time receipt of goods and materials:

• number and date of issue;
• validity period (enter until what date);
• position, full name of the representative, his signature;
• supplier name;
• in column 7 - the name and details of the documentation that serves as the basis for acceptance of goods and materials by the representative;
• in column 8 - details of the document confirming the execution of the order (for example, invoice No. ... from ...).

Such counterfoils from one-time powers of attorney of a standard form are stored in a printing book (for this purpose on the form powers of attorney to receive material assets a cutting line is provided). Using these stubs, you can track each form issued and the result of its use.

Thus , power of attorney to receive material assets can be compiled either in free form or by filling out special standard forms. In accordance with current legislation, the circle of persons to whom this document can be issued is not limited to employees of the granting organization.

Power of attorney to receive goods and material assets (materials and materials)- this is a document that is issued by an organization to its employee and contains the right to receive goods and materials under an order or contract from a supplier.

Power of attorney form for receiving material assets

The power of attorney to receive material assets has 2 standard forms: M-2 and M-2a, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. Form M-2 is used in the case of a one-time receipt of inventory materials; for regular receipt of inventory materials, form M-2a is used.

How to fill out a power of attorney form to receive material assets

• In the upper right corner you must indicate the OKPO code of the organization in accordance with the statutory documents.
• Below is the date of issue of the power of attorney, its number and expiration date.
  According to the law, the validity period of a power of attorney is up to 3 years. But in practice, it is usually issued for a period of one month when goods and materials are regularly received, then, if necessary, a new one is issued, and when goods and materials are received once, for a limited short period.
• Information about the recipient and payer of the goods and materials: TIN, name of the organization, postal address. If the consumer and the payer are the same person, then the name of the payer is written “aka” in the line.
• Then the bank details of the payer are indicated.
• Information about the employee to whom the power of attorney is issued: his position, full name, passport details.
• Next comes the name of the supplier and documents - the basis for issuing inventory materials.

• The table indicates all the data on the received goods and materials; No., list of material assets, unit of measurement and quantity in words. The remaining empty space in the table must be crossed out after filling.

Below the table is a sample signature of the person to whom the power of attorney to receive inventory items has been issued.

The spine of the form indicates the number of the power of attorney, its validity period, the signature of the person to whom it was issued, what documents were used to obtain the goods and materials, the date and number of the document confirming receipt of the goods and materials. The counterfoil is filled out by the accountant and stored in the accounting department.

The power of attorney to receive goods and material assets is certified by the signature of the chief accountant, manager and the organization’s seal is affixed.

The activities of most legal entities are related to the production, transfer, reception and sale of inventory items classified as current assets according to the classification accepted in the Russian Federation. Due to the special status of legal entities, procedures for moving inventory and materials between organizations - supplier and buyer - are more complicated than commodity-money turnover between individual entrepreneurs and citizens, registration or other standard operations.

Receiving material assets cannot be trusted to a random person or intermediary; According to current regulations, this task can only be assigned to a full-time employee of the receiving company, who must be issued a power of attorney in the M-2 form.

Why do you need a power of attorney in form M-2?

A power of attorney in form M-2 is used by legal entities (companies, firms, LLCs, etc.) who officially have to accept goods, tangible assets and other current assets.

The document is drawn up and issued to the responsible employee once: Once the transaction is completed and the normal two-week period has expired, it becomes invalid and can no longer be used. Disciplinary measures are applied to persons who have neglected these rules or abused their official position, and in some cases they bear administrative and (or) criminal liability.

Like any official document, a power of attorney in form M-2 must be issued on the basis of some document. It can be:

• a supply agreement is the most common option for counterparties due to its logic: organizations simply follow the terms of a previously reached agreement or concluded transaction;
• purchase and sale agreement - used less frequently: usually in this case, the acceptance operation is performed by a responsible person, whose name is indicated in the organization’s Charter or directly in the contract - he does not need a power of attorney;
• invoices are the third most common option;
• income and expense acts;
• invoices;
• other acts.

Important: in Russian legislation there is no final list of documents on the basis of which a power of attorney in form M-2 can be issued. Ultimately, the choice remains with the legal entity. As practice shows, the counterparty is usually not interested in what paper the power of attorney was issued to the employee; however, the organization can clarify with the partner its priorities in advance.

What do you need to know about such a power of attorney?

A power of attorney in form M-2 can theoretically be issued by any person with the appropriate authority, up to the owner of the company, but most often it is compiled and signed by specialists from the accounting department: it is their responsibility to control the financial part of any transaction being carried out, including the capitalization of inventory items transferred by the counterparty.

For the document to come into force, it must be approved (endorsed) by the head of the organization: without his signature, the M-2 power of attorney has no legal force and cannot be used for transmitting and receiving goods and materials.

Advice: although this document can be drawn up without the participation of the company’s legal department, in order to ensure the financial security of both parties and prevent further risks, it would not hurt to submit the paper for review to a lawyer before signing and handing over the M-2 power of attorney to the selected employee. The process will not take much time, but it will allow you to act without regard to possible adverse consequences.

In addition, each power of attorney in form M-2, like most other internal documents, is registered by the secretary of a legal entity, clerk or any other authorized employee: the number and name of the outgoing document are entered in a journal that can be maintained either manually or electronically .

The period for which the M-2 power of attorney is issued is usually only two weeks from the date of signing; when the authorized person receives the document in hand does not matter. However, the two-week period is not fixed: if necessary, the manager can determine how long the document will be valid. In this case, a corresponding note is made on the M-2 power of attorney form - by hand or at the pre-press stage.

Important: introducing clarifications on the deadline does not contradict the current legislation of the Russian Federation, however, if desired, the head of an enterprise or division can additionally consult with an employee of the legal department - or send a ready-made document for consideration.

Issuing an M-2 power of attorney for a period different from the standard is justified when the receiving organization expects supply interruptions or is notified in advance by the counterparty of possible inconsistencies. Although there are almost no such cases in business practice, a power of attorney can be issued for a shorter period - for example, ten days or a week. Then, as in the case of extending the validity period, it is necessary to make a corresponding note by hand or in printed form.

The specified document, like the one, must be certified not only by the signature of the manager, but also by the seal of the enterprise. Although in relations between permanent counterparties this requirement may not be given importance, formalities should not be neglected: no one is immune from litigation, and a correctly executed document can become a decisive argument in favor of the legal entity receiving trade and material assets.

Important: if an organization often receives inventory and materials from regular suppliers, an “extended” power of attorney can be issued for each of them in the M-2a form, which, unlike M-2, is a “reusable” document.

The use of the M-2 power of attorney currently has no direct alternative: persons specified in advance in the company’s statutory documents have the right to accept the specified current assets without drawing up a document; in other cases, accounting department specialists will inevitably have to issue a one-time or multiple-use power of attorney.

Positive aspects of using the M-2 power of attorney:

1. Limitation of powers of the responsible employee. A legal entity can be sure that after the specified period, the employee will no longer be able to use the document for his own purposes. In addition, the list (the third part of the power of attorney in Form M-2) lists all objects in circulation, so the employee will not be able to accept anything unnecessary without collusion with the other party. This will protect the organization from having to conduct further investigations if the recipient is inadvertently or intentionally inaccurate.
2. Official consolidation of powers. The power of attorney clearly states who has the authority to accept inventory items. No one other than the person named in the document will be able to use the document in their own interests. Consequently, the responsibility for accepting current assets falls entirely on one person, which allows, in case of discrepancies, to conduct a clearly targeted internal investigation.

Disadvantages of the M-2 power of attorney:

1. Limited validity period. If the counterparty, regardless of the reason, fails to deliver, the receiving party will have to draw up a new document: extending the validity of the old one retroactively is not allowed.

Advice: if such incidents have already occurred due to the fault of the supplier, it makes sense for a legal entity to immediately issue a “prolonged” power of attorney, extending its validity period by at least a week compared to the standard one. This will reduce the load on the accounting department and the secretariat, as well as avoid the need to enter unnecessary items into the journal of outgoing documents.

1. Complicated registration procedure. The power of attorney in form M-2 must bear the signatures of the chief accountant, the head of the department or organization and the authorized person himself, as well as the seal of the enterprise. In addition, it is recommended to consult with specialists from the legal department before signing the paper.

Important: like any power of attorney, M-2 must be printed on a standard A4 sheet. Although drawing up a document by hand does not contradict the norms of Russian legislation, it almost never occurs in practice.

How to fill out the power of attorney form M-2?

As follows from the very name of the power of attorney in form M-2, it is drawn up in accordance with accepted standards. Currently, the template approved by Decree of the State Statistics Committee of Russia No. 71a of October 31, 1997 is used.

The following general requirements apply to filling out the document:

1. It is not recommended to make amendments or corrections to the form if blots or errors are found.: in the future, this may lead to misunderstandings when analyzing a power of attorney or considering claims of a supplier or counterparty in court. It is better to make adjustments to the printed form and create a new document based on it. This advice applies not only to the M-2 format power of attorney, but also to other papers used in business transactions.
2. All cells of the form must be filled out. If some of them, for objective reasons, must remain empty, you need to put a dash in each of them or cross out the adjacent empty fields with one line. This is important if you plan to print out a blank form and fill it out by hand (this option is quite acceptable). Otherwise, all necessary corrections can be made at the prepress stage.
3. It is mandatory to provide the complete passport details of the executor of the assignment in the power of attorney in form M-2. It is also necessary that the signature of the trusted employee coincide with that given in the passport: if for some reason he decides to change it, this should first of all be reflected in the citizen’s main document.
4. Each power of attorney is issued only in relation to one executor and one supplier. But as accompanying documents, you can indicate several documents at once, providing the details of each of them: this will allow you to use the capabilities of the employee who received the M-2 power of attorney to the maximum and without overloading the bureaucratic apparatus.
5. The document is drawn up in a single copy. As can be seen from the form and sample below in Word and Excel formats, the M-2 power of attorney consists of two parts:
   • a tear-off spine with the details of the enterprise and a list of documents on the basis of which the paper was issued - it remains with the specialist of the accounting department;
   • the main part with a list of accepted inventory items and certifying signatures - it is handed over to the contractor, who subsequently, upon completion of acceptance, transfers it to the supplier’s representative.
6. In the future, the counterfoils of powers of attorney in form M-2 are stored until the expiration of the established period in the accounting department or sent for storage to the organization’s archive. At the end of the specified period, the detachable parts of powers of attorney can be disposed of in accordance with the internal regulations of the company and the requirements of the law.

Important: although it is assumed that the counterfoils of powers of attorney in Form M-2, like other accounting documents, should be filed in folders, in reality they are often stored in boxes. This somewhat complicates the process of finding the required document, but is not a violation of the law.

The procedure for filling out a power of attorney in form M-2:

1. First you need to enter the data on the tear-off spine:
   • paper number according to internal document flow;
   • dates of execution of the power of attorney;
   • its validity period (standard - two weeks);
   • the position of the trusted employee and his last name (maybe with initials, if space allows);
   • signature of the executor receiving the power of attorney;
   • name of the legal entity-supplier (preferably in full; an officially accepted abbreviation, indicated, for example, in the supply contract, is possible);
   • number of the work order document and the date of its execution;
   • number and date of execution of the document confirming the execution of the task.
2. The second part contains the following information:
   • full name of the granting organization or its abbreviated version;
   • power of attorney number in form M-2;
   • date of signing the document;
   • expiration date;
   • official names of legal entities: supplier and consumer;
   • current account number and basic data of the receiving party's bank;
   • last name, first name and patronymic of the trusted employee;
   • passport details of the performer, including series, number, place and date of issue, as well as department code;
   • name of the legal entity-supplier of goods and materials;
   • name, number and date of execution of the corresponding document (you can specify several details at once).
3. The third part of the power of attorney in form M-2 is a table with the following columns:
   • serial number of the position;
   • name of inventory items;
   • unit of measurement (kilograms, liters, tons, bundles, bales, etc.);
   • quantity of material supplied, measured in specified units.

Important: It is not necessary to show the cost (of each item or the total) in the table, however, if desired, the corresponding column can be added to the table - this will not affect the authenticity of the document in any way.

1. The last, fourth section of the M-2 power of attorney is certifying. It includes:
   • signature of the executor of the assignment, matching the sample given in the passport;
   • signature of the head of the department or enterprise;
   • signature of the chief accountant (or acting);
   • seal of the organization.

Advice: a power of attorney in form M-2 can be either completely executed on a computer or filled out by hand; It is recommended to use the first option, since in this case the responsible employee can make adjustments to the electronic version without printing out a paper document each time.

Power of attorney form M-2 - free download

You can prepare the document yourself, based on the general requirements for a power of attorney given above. However, it would be much wiser to use a ready-made document form, which you can download in Word format for free by clicking on the link above. The form is completely ready for use, takes up minimal space and fits on one page in its original form.

If there are more items in the inventory list than provided, the user can add additional lines using the function of the same name in MS Word or another suitable text editor. In this case, the fourth section will be organically moved down the form or to the next page.

Sample of filling out power of attorney M-2

Although it will not be difficult for a specialist in the accounting department to independently fill out the power of attorney form in Form M-2, checking with the sample will not be superfluous and will not take much time. You can download the “reference” completed document for free by clicking on the link above.

If necessary, you can use the MS Excel functions to use the sample as a form, after familiarizing yourself with it first. This will be especially convenient for users who are accustomed to working in the specified MS Office component.

Let's sum it up

You can download the form and a ready-made sample power of attorney in form M-2 using the links above. Both electronic documents are suitable for immediate use: which one to choose can be decided by the accounting department specialist himself.

It is allowed to fill out a power of attorney either manually on a printed form or on a personal computer: in the latter case, you will still need to put the signatures of the executor, the principal and the chief accountant, as well as the seal of the legal entity. It is important to indicate all the necessary information as accurately as possible: this will help avoid the need to forward or retype a completed questionnaire.