Power of attorney 2a sample filling. Power of attorney to receive goods

Form M-2 is a power of attorney from the head of the organization for one of the employees to receive inventory items received from the supplier.

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

Typically, representatives of those companies in which the receipt of some goods or materials by proxy occur with high frequency and in large quantities resort to drawing up such a document.

However, a power of attorney is most often formed for a one-time acceptance of goods and for a strictly limited period.

The basis for drawing up a power of attorney is an agreement concluded between enterprises: on supply, purchase and sale, etc., as well as receipts, invoices, acts, invoices and other similar papers.

To whom can a power of attorney be issued in form M-2?

Unlike powers of attorney, which are written in free form and which can be issued to any individual and even a third-party organization, a standard M-2 power of attorney can only be issued to employees of an enterprise who are on its staff.

Typically, the function of issuing a power of attorney falls on a specialist in the accounting department, who controls the financial part of the transaction, as well as the process of receiving and receiving inventory items, but it must also be endorsed by the director of the company.

For what period is a power of attorney issued?

As a rule, a power of attorney in form M-2 to receive specific goods or materials is issued for a period not exceeding two weeks, however, in some cases, this period can be extended to one month (for example, if inventory items are received from the same supplier).

After the expiration of the power of attorney, no one has the right to receive or issue any goods or materials on its basis.

Do I need to register the document?

The company secretary, clerk or other employee whose responsibilities include recording outgoing documentation must enter each power of attorney issued into a special journal.

How to correctly draw up and execute an M-2 power of attorney

Already from the name of the power of attorney it is clear that it has a standard form, therefore its execution is strictly regulated by law.

All cells must be filled out without making any mistakes or adjustments - if there are any, it is better not to make corrections to the form, but to create a new document.

When filling out the intersectoral form M-2, you should use the data from the passport of the authorized person or other document proving his identity. The signature of the principal must also be present on the form and must be certified by the head of the enterprise or a person authorized to act on his behalf.

One power of attorney can be issued to receive goods from one supplier using several accompanying documents at once - in the M-2 form you just need to indicate all their details. But if the suppliers are different, then in each case you will need to create an individual document.

The power of attorney is drawn up in a single original copy.

It consists of two parts:

1. one, after filling out, is torn off and remains with the accountant,
2. the second, the main one, is transferred to a trusted person. He, in turn, gives it to the supplier, who adds it to his package of shipping documents.

All powers of attorney issued to employees of the organization, after losing their relevance, must be stored in the archive for the period established by the legislation of the Russian Federation or internal regulations of the enterprise, after which they can be disposed of.

Sample of filling out a standard interindustry form M-2

1. At the beginning of the document you need to fill out a table in which you should enter:
   • form number (according to the company’s internal document flow), date of issue and validity period,
   • information about the person to whom it was issued: the employee’s position and his full name - opposite these data the employee must put his signature.
2. The organization to which the document must be presented (i.e., the supplier) is indicated below.
3. Next, you should enter information about the number and date of the order, as well as the document confirming the execution of the entrusted action. This part remains with the accountant after registration.

Registration of the second part of the M-2 form

The second part of the form is the main one.

1. First of all, the name of the granting organization is entered into it.
2. Here we indicate the number of the power of attorney, the date of its issue and expiration date.
3. After this, data is entered about the consumer enterprise (i.e., again, the company that issues the power of attorney), its name and address, as well as the current account number and information about the bank in which it is serviced.
4. We fill in the position, last name, first name and patronymic of the representative of the organization who will act on the basis of this power of attorney and his passport details: series, number, date and place of issue (when receiving the goods, the representative of the organization must present his passport along with the power of attorney form).
5. Just below is the name of the supplier organization and a link to the document according to which the inventory items are issued (in this case, it is an agreement).

Registration of the third part of the M-2 form

The third part of the intersectoral form M-2 includes a table in which all goods and materials that the authorized person is authorized to receive are entered. Here their number (in order), name, unit of measurement and quantity are indicated. The cost is not indicated in this document.

Registration of signatures of form M-2

Finally, a representative of the organization signs the document, then the manager certifies his signature with his autograph, after which the power of attorney form is endorsed by the chief accountant of the enterprise.

This article will discuss the power of attorney in the m2a format. We will learn how to fill out this power of attorney form and reveal extremely important and necessary aspects of the m2a power of attorney. Let us explain in what cases a power of attorney form m2a will be most convenient and effective. At the end of the article you can download the m2a power of attorney form in word format. But let’s start, perhaps, with the fundamental concepts of this topic, so that the parts of the whole line up into one understandable picture.

Power of attorney in 2015

In general, let's immediately define the concept of power of attorney. A power of attorney is a certain document that meets all specified design standards, allowing a certain person to act as a representative of a certain enterprise or company when it is necessary to receive or accept certain material property from partners. A power of attorney can be issued only in those forms that have legislative force, namely: m2 and m2a. The last one, m2a, was introduced by the State Statistics Committee of the Russian Federation in 1997 under serial number 71a.

A power of attorney is the fundamental document of any company. Among other things, a power of attorney allows the authorized person, for example, to withdraw funds from a cash register. Therefore, following the logic, we can conclude that a power of attorney in the m2a form is a serious document that requires special attention. Under no circumstances should you issue an M2A power of attorney to persons who have nothing to do with your company.

M2a power of attorney form

Now let’s look specifically at the m2a power of attorney form. As we mentioned above, the M2A form is needed so that a certain employee of the company can receive some material property from organizations that are partners in contracts, orders, invoices, and so on. Let us immediately warn you that using a power of attorney form m2a is beneficial and effective only if your company has a need to constantly receive material and property assets.

M2a powers of attorney, by the way, cannot be issued in a chaotic manner, because each issued power of attorney must be registered in a special journal, in which each document has its own serial number

The power of attorney form m2a should be handled by the main accounting department in the company. She must make it in a single copy and hand it over strictly against receipt. As we have already mentioned, you cannot issue a power of attorney to a person who is not among the company’s employees. In the power of attorney form m2a, absolutely all fields must be filled in and, among other things, it must contain the signatures of those persons who are authorized. Typically, a power of attorney in an organization is issued for fifteen days. If the situation is such that you need to receive any property in the order of scheduled payments, then the power of attorney is issued for a period of up to thirty days. But here we will immediately present several aspects that relate to the timing of the execution of a power of attorney form m2a. In general, if we look at this issue from the point of view of the legislation of the Russian Federation, we will see that the validity period of a power of attorney can reach as many as three years. Yes this is true. But let’s immediately make a reservation that in the “harsh” reality, rare companies issue an M2A power of attorney for such a period. Usually this, as we have already said, is from fifteen to thirty days. In this matter, one must proceed, first of all, from the company’s financial capabilities to pay for the property, and in addition to this, also pay attention to the possibility of subsequent sale of the goods.

Features of drawing up a power of attorney form m2a

Now we invite you to consider some features of filling out the m2a form. Let us repeat that the power of attorney of this form is drawn up in the accounting department strictly in a single copy. Perhaps the most important element in this document is the date the document was created. Please pay attention to this point, because without the date of creation, the power of attorney has no legal force. Carefully check the details of the power of attorney, namely the serial number and the period of time during which this document is valid.

How to correctly draw up a power of attorney form m2a?

Now we invite you to take a closer look at the actual filling out of this document. In order to clearly see the correctness and correctness of the power of attorney, we recommend that you download a sample of filling out a power of attorney in the m2a form, the link to which is at the very end of the article.

What must be included in a power of attorney:

• Identity card details of the employee for whom the power of attorney is issued
• A numbered list of all tangible property that is subject to transfer to a specific person by power of attorney
• The calendar date for drawing up the power of attorney, as well as the serial number assigned in the accounting department
• Be sure to indicate the validity period in the power of attorney. It is not recommended to specify more than fifteen days
• The name of the company, legal entity, as well as the okpo code of the company that is engaged in issuing the power of attorney in the m2a form
• Data about the consumer and payer. Name, legal entity, actual address, postal address, details, etc. In the case where the consumer is the payer, we indicate in the “payer” paragraph - “he”
• You should, of course, indicate the name and details of the company from which property benefits need to be taken
• Tangible property is usually obtained through some kind of documents, for example, a paid invoice or receipt. So, in the power of attorney you must indicate the number, series and name of this document

These are, in principle, the main points that must be indicated in the power of attorney in the m2a form. Do not forget that at the end of the document you must put the signature of the person who is the authorized representative. In addition, the chief accountant and the head of the company must sign the power of attorney. Well, put the company stamp at the very bottom so that the paper finally turns into an official document.

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 agreement, 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.

Organizations and enterprises constantly sell and receive raw materials, parts, tools and other inventory items. Supply is responsible for providing everything necessary for production. Employees of this department receive and deliver goods and materials to the enterprise.

In the course of their activities, they are required to write out powers of attorney, one of which is the standard intersectoral form M2. In practice, you often have to fill out such a form, so you need to know the rules for filling out and recording this form.

What kind of document is this and in what cases is it used?

The purpose of using the standard interindustry m2 form is to obtain goods and materials in large volumes.

It is issued to an employee of the enterprise who is tasked with receiving the goods. The document confirms the right of a specific individual to accept cargo intended to perform production tasks. The individual who accepts the goods and materials contacts the supplier and picks up the goods. When drawing up written inventory materials, organizations always stipulate shipment volumes. If a large batch of goods cannot be delivered at one time, then a power of attorney can be issued for multiple use for a certain period of time. But the document is issued to one person entitled to receive goods and materials.

Legislative regulation of this issue

A special regulatory act has been approved in the Russian Federation - Resolution of the State Statistics Committee No. 71 of October 30, 1997, according to which enterprises need to use power of attorney forms M-2 and M-2a. They must be used to confirm the rights of the recipient to represent interests as a proxy during the acceptance of goods and materials shipped under, along with, an agreement or an order.

Form approved for all organizations in the form of a standard intersectoral m2 shape in one copy should do accounting. The completed document is issued to the recipient against signature.

Form option with code N M-2a are used in enterprises where obtaining inventory items is not a one-time, but a permanent method. When issued, each power of attorney must be registered in a special register, the pages of which are numbered in advance. The list must be prepared and prepared in the form of a log book.

Instruct receipt of goods and materials by proxy to a stranger, which does not have an employment relationship with the employer, is prohibited. A correctly executed document must have completely filled in fields and reflect a sample signature of the recipient, which is sent for receipt of goods and materials.

Its action lasts no more than 15 days, but in some cases the form can be issued for the entire calendar month if the delivery of goods is provided on the basis of the procedure for scheduled payments.

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Filling procedure

Please note that forms with codes M2 and M2a have distinctive properties, which you need to pay attention to when filling out the form.

Document version with code M-2 consists of two parts: the main part and the tear-off coupon (spine). All fields must be filled out. Upon receipt of the power of attorney, the completed counterfoil is torn off and filed for storage with the accountant.

Unlike the previous form of the form in the standard interindustry form M-2a There is no tear-off coupon provided. It is simply registered in the log of issued powers of attorney. This form must be filled out in cases where the receipt of inventory items is of a reusable nature, which is usually the case with existing contractual relations.

On the form needs to be reflected the following information:

• about the name, as well as identification details of the recipient’s organization. In this case, all fields about the classification of the institution are considered mandatory.
• Full name and other identification codes of the supplier, who will need to provide and submit a power of attorney when receiving goods and materials from another enterprise. His signature must be in the space provided.
• The document contains fields for visas of the chief accountant, director of the company that purchased the goods. Their signatures confirm their consent and instructions to the worker on behalf of the company to receive the goods. Moreover, the signature of the superior manager is always stamped.
• There is a special field in the power of attorney where a list of inventory items is entered, indicating their quantity. The data is entered from the account paid by the company.
• In the appropriate fields you need to enter information about the date of issue and the last validity period of the power of attorney.

Filling out the form must be done carefully, because... this document should not have erasures and corrections.

Rules for registration, accounting and storage periods

In accounting there is three application options data in the form:

1. The oldest is the classic method of making entries manually.
2. The second option is using a computer, using text editors software - WORD, EXCEL. This method is much more convenient than the previous one, because... if the power of attorney is often issued to the same work colleague. All that remains is to change the serial number, date of issue, expiration date and inventory items.
3. The last method of filling in the empty fields of the power of attorney is also quite convenient, because In this case, the accounting program “1C” is used. It can be used to issue multiple powers of attorney for procurement department employees or those who can replace them. In this case, details and other data will be filled in automatically each time a document is issued.

For accounting of powers of attorney do not forget to follow this order:

• when issuing a disposable form, you need to tear off and hem the spine;
• When presenting a multiple version of a document, enter the account in a special registration journal.

The form, drawn up in accordance with all the rules, is handed over to the recipient in a single copy, about which he must put up a painting.

In cases where for some reason the standard intersectoral power of attorney form M-2 (or M-2a) was not used, then the employee who received it must return it to the accounting department the very next day as soon as its validity period has expired. This form must be marked “not used” and then placed in storage until the end of the year with the person responsible for issuing and registering it.

How to issue a power of attorney to receive goods and materials in the 1C program is described in the following video tutorial:

An option for the power of attorney form is M2a form - used to obtain material assets for an organization on a mass scale. Form M2 is a type of primary accounting document that is filled out when a power of attorney is rarely issued to receive company goods.

The main purpose of their use is to formalize the rights of the authorized person to act when receiving material assets on behalf of the company itself, which provided him with this form.

An employee can receive products sold by a supplier or manufacturer using the following documents:

1. Along.
2. Current account.
3. An agreement certified by the seal and signature of the general director.
4. Agreement.

Important! A copy of the power of attorney is drawn up by the accounting department of the organization receiving material assets, which issues the original against receipt to the recipient.

How are the forms different?

In use

Form M2a is used for the permanent receipt of goods and other material assets by authorized persons. In other words, the form is used when there are frequent purchases of goods and the need for company employees to receive products on a daily/weekly basis.

The M2 power of attorney form is filled out upon single acceptance of the goods by an authorized person. Moreover, it is issued for a period of no more than 15 days, i.e. the period is strictly limited. The form can only be used if there is an agreement between the enterprises of the customer and the manufacturer. This may be a supply agreement, purchase and sale of products, invoices, invoices and other receipt documentation.

Form M2a, unlike M2, does not have a detachable spine, which remains in the accounting department of the organization, and in which the data of the authorized person is indicated. That is why, in order to issue this power of attorney, it is necessary to first register, number and lace a journal for accounting of issued powers of attorney. Upon receipt of the M2a form, the employee must sign in this journal.

The M2 form has a special counterfoil in which the passport details of the authorized person are written down. When the form is presented, the counterfoil remains with the accountant, and the original power of attorney is given to the employee to receive material assets. The counterfoil contains all the necessary data for issuing products by proxy:

• List number, date of issue and validity period of the document.
• Position and surname of the authorized person.
• Supplier company name.
• Details of the notice received from the supplier or manufacturer.
• Place for signature on receipt of goods according to the specified receipt number.

Attention! After 15 days, the power of attorney in form M2 loses its relevance, but the counterfoil is retained in the organization’s accounting archive.

In filling

The basic requirements for filling out forms M2 and M2a to receive material assets are prescribed in Order No. 119n of the Ministry of Finance dated December 28, 2001. Power of attorney M2 consists of 2 key parts to fill out: tear-off (spine) and main.

After the document is filled out and signed by the employee, the counterfoil remains with the accountant in the organization, and the original power of attorney is given to the employee. The difference between form M2a and M2 is the absence of the first part of the form, in which the data of an authorized person to receive products/goods is entered.

That is why in accounting, during mass transactions involving the receipt of material assets, a journal is opened and each form is recorded manually. There is no difference between the forms in other fields.

The main part of the document must contain the following information::

1. Company name.
2. Date of registration and number according to the list.
3. Duration of use of the power of attorney.
4. Consumer details and payer details.
5. Information on the list of material assets.

If there is a list of blank fields in the table on material assets, then they need to be crossed out with a Z. In addition, the power of attorney must have 3 signatures: an authorized representative (an employee from the company’s staff), the chief accountant and the general director (manager) of the company with a personal seal.

Important! The power of attorney should not contain typos or errors. If they are detected, the supplier has the right not to release the goods declared in the form.

Conclusion

In form M2 or M2a, the company transfers to its employee the right to receive commodity and material assets. Depending on how regularly the organization’s employees carry out operations to receive the ordered products, the appropriate power of attorney form is selected.