Power of attorney intersectoral form m2. Typical intersectoral form M2

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:

In this article we will carefully consider the standard inter-industry form m2 power of attorney. We will try to analyze the most difficult moments of filling out this power of attorney, understand why it is needed and what it looks like. To make the information more accessible and understandable, we have placed at the end of our article a sample form and a standard interindustry form M2 power of attorney so that you can freely download the files and familiarize yourself with them. So, let's begin.

Typical interbranch shape m2

What is this power of attorney used for? In general, the standard cross-industry form m2 is used in organizations that use a power of attorney when receiving a large amount of some kind of material property. Such a power of attorney is issued under the form M2.

Let us immediately warn you that the M2 form paper is filled out not on one side, but on both sides at once. On the front side of the document we write the data of the authorized person, that is, we indicate the full name along with the data taken from the identity document. Also on the front side of the standard intersectoral form m2 we write specific information about who receives the material property, that is, we write the name of the legal entity. On the back of the power of attorney we list all the property that is subject to transfer. Here you need to indicate exact numbers and state how the property is measured.

Let us immediately indicate the period of time for which a standard intersectoral power of attorney can be issued - usually fifteen days. But let’s immediately make a reservation that the power of attorney can be issued for thirty days. Here the acceptance of tangible property should be carried out through scheduled payments.

All executed standard powers of attorney must be entered in the log of these powers of attorney. In general, it is wise to use this type of document - M2a - only when you receive any material property in large quantities. If your turnover and pace are not so high, then we recommend that you use the standard inter-industry power of attorney m2.

Nuances of filling out the standard inter-industry form m2 power of attorney

As we have already said, a company employee can receive any material property only if he presents a standard inter-industry form. That is, in this way material property can be obtained from an order, transfer of partners, from suppliers, and so on.

The accounting department is responsible for drawing up the standard interindustry form M2 and transmits it in a single copy to the recipient.

The power of attorney, we repeat, must be completely filled out on both sides. Remember that without the signature of the originator, the power of attorney cannot have legal force. In addition to this signature, the standard interindustry form M2 must bear the “autographs” of the manager and chief accountant. If they cannot sign, then those employees who, according to the organization’s charter, have the right to do so, must sign.

Separately, I would also like to say what is the difference between the standard forms of power of attorney m2 and m2a. The first has a spine and the part that needs to be torn off. The second - m2a - does not have a spine. Let's say a few words about the book of powers. Every company should have such a book. Even before standard powers of attorney begin to be issued from it, you need to put down the numbers of all pages. On the last page of the book, the accountant makes a note about the number of powers of attorney that have been numbered. It should be remembered that the number that reflects the number of powers of attorney in this accounting book must be written in letters.

The counterfoil in a standard intersectoral power of attorney is needed so that it can be used to record the documents that were issued.

Power of attorney- a primary accounting document of the established form used to formalize the right of a person to act as an authorized representative of the organization when receiving inventory items released by the supplier under the contract. Powers of attorney are issued in the manner established by current legislation using forms No. M-2 or No. M-2a. Form No. M-2a is used by organizations that receive materials by proxy on a mass scale.

Approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

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How to fill out a power of attorney correctly

The power of attorney is drawn up by the accounting department in one copy and issued against signature to the recipient. The power of attorney must contain:

• name and OKPO code of the organization that issued the power of attorney;
• number and date of the power of attorney;
• validity period of the power of attorney (usually no more than 15 days);
• name of the consumer and payer - the full name of the organization, its postal address, current account and name of the organization's bank are indicated; if the consumer and the payer are the same, then in the “payer” field they write “he”;
• passport details of the employee for whom the power of attorney is issued;
• the name of the supplier - the organization from which you need to receive valuables under this power of attorney;
• name, number and date of the document by which you need to receive valuables (paid invoice, payment order);
• a list of inventory items that should be received by proxy.

Note! The power of attorney must contain a sample signature of the employee to whom it is issued. The power of attorney is signed by the head and chief accountant of the organization. At the end of the power of attorney the seal of the organization is placed.

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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 is 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.

Form M-2— a unified option for issuing a power of attorney to receive inventory items (materials and materials). What are the features of filling it out?

Why do we need a standard intersectoral form M-2?

The form in question was put into circulation by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. On its form, a power of attorney is issued for the representative of the drawing up party to receive material assets from another organization or from an individual entrepreneur - in accordance with any primary document (invoice, contract, agreement).

The document is drawn up by the accounting department of the party sending the representative to receive goods and materials, in 1 copy and handed over to this representative against signature. Form M-2 involves the transfer of powers under it only to those authorized persons who are full-time employees of the principal.

The power of attorney form can be downloaded on our website.

Form M-2 has a variation (form M-2a, approved by the same resolution of the State Statistics Committee), issued for the mass receipt of valuables. Both forms are generally similar. What distinguishes them is the period for which the corresponding document can be issued. Form M-2 is usually issued for no more than 15 days, and form M-2a is issued for up to 1 month.

Structure and content of form M-2

The document in question has a front and back side. On the first there are 2 blocks.

The 1st block (on the left side of the sheet) contains data reflecting all the information about the issued power of attorney (it remains with the party drawing up the document to record issued powers of attorney):

• number of the issued power of attorney, date of its issue, duration of validity;
• Full name and position of the employee for whom the document is issued;
• signature of an authorized person confirming receipt of the document;
• name of the supplier from whom you need to pick up the goods and materials;
• number and date of the primary document according to which material assets are received;
• number and date of the document that confirms receipt of goods and materials.

The 2nd block (on the right side of the sheet) should contain:

• name and address of the party issuing the power of attorney;
• number, date, validity period of the power of attorney;
• Full name, position, passport details of the authorized person;
• supplier name;
• number and date of the primary document from which material assets are obtained.

On the reverse side of the M-2 form is a list of material assets that need to be received by the authorized person, as well as the number of inventory items of each type in the established units of measurement.

The back of the document also contains:

• sample signature of the authorized representative;
• signatures of the manager and chief accountant of the party issuing the power of attorney, with a transcript;
• seal of the party executing the power of attorney, if available.

Form M-2 must be printed in such a way that the 1st block can be cut from the printed sheet without damaging the structure of the 2nd block and the back page. This is necessary so that the 1st block can be left with the party issuing the power of attorney (in order to verify the fact that the power of attorney was issued to a specific employee), and the authorized person can present the rest of the form to the supplier.