How to properly issue a power of attorney to receive goods and materials. Sample power of attorney to receive material assets

In accordance with Letter No. 053, in order to receive inventory items, an individual entrepreneur is not required to submit a power of attorney. If an entrepreneur personally receives valuables from another business entity, he does not need a power of attorney. In this case, the enterprise issues the release of goods (invoice, delivery note) on the basis of a passport or other document identifying the entrepreneur and a certificate of state registration of the entrepreneur. Although, as practice shows, some legal entities refuse to issue valuables to an entrepreneur without a power of attorney, illegally requiring him to write it out to himself.

If an entrepreneur entrusts another person, for example an employee, to receive goods and materials, then such person must present a power of attorney along with his passport.

Form

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.

Sample

The most frequently asked question when drawing up powers of attorney to receive inventory items is whether an accountant’s signature is required? Such document certification is not mandatory, but it will not be superfluous.

On the issue of transferring powers of attorney to the counterparty. In accordance with Art. 312 of the Civil Code of the Russian Federation, the debtor has the right to make sure that the fulfillment of the obligation is accepted by the creditor and the person authorized by the creditor. Previously, the legislation in force provided for the transfer of the original power of attorney to receive goods and materials to the supplier. Now there is no such requirement, however, you will need to present the original power of attorney and passport to receive inventory materials.

Despite the existence of judicial practice, when the absence of a power of attorney to receive goods and materials is not recognized as improper execution of the contract, we recommend that such a document be drawn up for employees of the organization or other persons. And also make sure that the representative of the counterparty has a power of attorney to receive goods and materials. Then the fact of proper fulfillment of obligations will significantly reduce the likelihood of filing a claim.

Form

This form has two main forms - M-2 and M-2a.

— In the first case, the document will be issued only to receive inventory items from a supplier with whom a contract is being concluded for the first time or goods are rarely purchased from him.

— The second standard form is necessary to obtain inventory materials from one supplier with whom work is carried out on an ongoing basis.

Depending on the scope of powers, powers of attorney can be:

— General or general: provides the right to the trustee to receive or implement a full range of various legal actions.

— Special: provides the right to receive or implement identical (related) legal actions.

— One-time: provides the right to receive or implement one specific type of action.

Filling out such a document requires responsibility and care, since during audits, the tax office first of all reviews these forms - all columns must be filled out correctly and without corrections.

Validity

Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 N 71a
(ed. dated January 21, 2003)
“On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearable items, work in capital construction” Issuing powers of attorney to persons not working in the organization is not allowed. The power of attorney must be completely completed and have a sample signature of the person in whose name it is issued. The issuance period is usually 15 days. A power of attorney to receive inventory items in the order of scheduled payments can be issued for a calendar month.

Decor

Executing a power of attorney to receive goods gives its holder the right to receive goods or material assets in a warehouse or other place specified by the seller in the delivery agreement. A power of attorney is the main document that confirms the rights of the buyer’s representative. In order to pick up a company representative’s purchased goods, you need to fill out a power of attorney (M-2 form) to receive material value.

If this document is prepared by the accounting department or legal department of the enterprise in one copy, it is valid for no more than 15 days from the date of writing. Power of attorney M*2 has 2 components: a counterfoil and a document. The first part (the spine) is torn off and remains at the enterprise as proof that the person was issued this power of attorney. The counterfoil has a number, date of issue, full name of the person and position, his signature, expiration date, name of the supplier, date and number of incoming documents for value. The tear-off parts must be fastened and stitched. For 5 years, counterfoils and unused powers of attorney are subject to storage and return.

Filling out a power of attorney to receive goods

The company has the right to independently develop its own power of attorney form and not use a unified one. However, 2013 retained the previous requirements for drawing up a power of attorney:

1. The power of attorney must be written on paper, in writing. Oral submission will not be accepted. The document specifically describes all the powers and rights of the trustee.

2. The power of attorney must have an issue date, otherwise it will be considered invalid.

3. The document must contain information about the purchasing organization: checkpoint, tax identification number, bank details, address.

4. The power of attorney must contain complete information about the recipient: full name and document that will prove the identity.

5. The document must contain the signatures of the chief accountant and manager.

6. Having a company seal is mandatory.

In addition, the power of attorney states:

Name of the supplier company.
The name and number of the document that will represent the basis for issuing inventory materials.
List of goods to receive.
Calculation document.

Exchange

To be honest, I had no idea that such a term existed, but after searching in the Consultant, I found the following:

“...In modern legal relations in the field of civil transactions, exchange powers of attorney are actively used, issued on behalf of the buyer to an employee of a third organization in exchange for a power of attorney issued to the specified person, and based on the chain of issued powers of attorney, a company representative who is not involved in the transaction becomes the recipient of the corresponding goods.

At the same time, the supplier of the goods does not participate in the agreement in pursuance of which the exchange power of attorney was issued. Current Russian legislation does not prevent the conclusion of an agreement using the legal structure of the agreement in favor of a third party. Often these legal relations are found in the legislation regulating the legal relations of financial lease (leasing)..."

From the article: The concept of “exchangeable power of attorney” in civil law: problems of enforcement under a construction contract
(Trapeznikov V.A.)
(“Legislation and Economics”, 2010, N 9)

As far as I understand, a regular power of attorney form is used.

The approximate meaning of the power of attorney should be as follows: “LLC “1” (TIN, bank details, legal and actual address and other necessary details) trusts LLC “2” (TIN, bank details, legal and actual address and others necessary details) represented by a representative (position, full name, etc.) receipt of the cargo (or other text depending on the meaning of the power of attorney).

It is also necessary to indicate the date of the power of attorney and its duration, as well as certify the signature of the representative. The signatures of the manager, the chief accountant, and the seal on the power of attorney must be from the company “1”.

Filling rules

1. A power of attorney to receive inventory items must be issued on standard form No. M-2, or in any form, but with the obligatory indication of the following details:

— name of the organization that issued the power of attorney and its details (TIN, address, current account, bank name),
- serial number of the power of attorney,
- date of issue,
- validity,
— Full name, passport details of the person to whom the power of attorney was issued,
— CORRECT name of the supplier of the goods (MITEK LLC),
— name and number of the document according to which the goods are sold;

2. The power of attorney must be completed in full and have a sample signature of the person in whose name it is issued. It is necessary to keep in mind that the power of attorney must list

— if the power of attorney states that inventory items are issued under a contract, then their list (in accordance with the contract) must be filled out on the reverse side of the power of attorney,

— if the power of attorney states that inventory items are issued on account, their list on the back of the power of attorney is crossed out;

3. The power of attorney must be signed by the head and chief accountant of the organization or persons authorized by them (in this case there must be an order) and certified by the seal of this organization;

4. The power of attorney must not be expired. The validity period of the power of attorney is established depending on the possibility of receiving and exporting the relevant valuables according to the order, invoice, invoice or other document replacing them, on the basis of which the power of attorney was issued, but not more than 30 days.

In order for a citizen to represent the interests of a company, he must be given the appropriate powers. In accordance with clause 1, the authority of an individual to act on behalf of the organization is based on:

• act of an authorized government body;
• instructions of the law (for example, the director general has the right to act on behalf of an LLC without confirmation of authority);
• written authority, which is a power of attorney.

These rules apply to all cases of economic life. For example, when receiving goods from a supplier, a company representative is required to have a power of attorney to receive material assets, which is necessary to confirm his authority. If it is absent, the deal can easily be declared invalid in court. The supplier will not be able to prove the fact of transfer of the goods, therefore, it is difficult for him to prove the right to payment.

An organization has the right to independently develop a power of attorney form for receiving inventory items or use unified forms M-2 and M-2a, approved by the State Statistics Committee in Resolution No. 71a dated October 30, 1997.

We create our own form

If you use your own template, the power of attorney to receive the goods must contain the required details:

• Title of the document;
• date of issue;
• details of the principal (organization that issued the document): it is not necessary to indicate the OGRN, the name, address and TIN are sufficient;
• representative details: full name, passport details, place of residence (the representative must have a passport with him to prove compliance);
• The powers granted must be indicated (list of goods and materials received and details of the supplier);
• signature of the representative;
• signature of the manager and seal of the company that issued the document.

The finished permit is approved by the local regulatory act of the company.

It is permissible to specify any validity period for the power of attorney to receive materials or equipment. But, in accordance with, unless otherwise stated, the document remains valid for a year from the date of issue. Permission to accept goods and materials is issued to any person: both an employee of the organization and a citizen who is not an employee.

We use standardized forms

If a standard power of attorney is used to receive goods, it is necessary to indicate all the details, following the instructions set out in Resolution No. 71a.

Form of power of attorney to receive goods from a legal entity M-2

Form M-2a is used for large document flow. This form does not have a detachable spine; the fact of its issuance is recorded in a special journal.

Power of attorney form for receiving material assets, form M-2a

Validity periods of permits

A power of attorney to receive material assets from a legal entity using unified forms M-2 and M-2a is issued, as a rule, for a period of ten days to one month. This is due to the fact that the permit specifies a specific product and its volume to be issued.

If an organization issues a permit in its own form, then it can be issued for any period. To do this, it is necessary to provide not a one-time intake of goods and materials, but a regular one over time. There is no statutory maximum period for issuing permits. But if the document does not indicate the validity period, then it is valid for one year (clause 1 of Article 186 of the Civil Code of the Russian Federation).

How to revoke (cancel) permission

The person who issued the power of attorney to receive goods and materials has the right to revoke it at any time. From this moment on, the citizen is deprived of the right to represent the interests of the organization and receive values ​​on its behalf.

The principal is obliged to notify about his decision:

1. A person who has been issued permission to accept goods and materials.
2. All persons for whom this permit was issued.

Additionally, in order to notify all parties, the organization has the opportunity to publish the decision on cancellation in the Kommersant newspaper.

With regard to the power of attorney to receive goods and materials, it is enough to serve notices of its termination to the attorney and the company from which the goods are received. The fact of notification must be recorded.

Sample

Let's look at an example of a power of attorney to receive goods, issued in form M-2 (OKUD 0315001). Use step-by-step instructions on how to fill out a power of attorney to receive goods.

Step 1. We start by filling in the number and date. It is important to accurately record the date of issue; without it, the document is void (Article 186 of the Civil Code of the Russian Federation).

Step 2. Fill in the details of the principal and representative.

Step 3. On the back of the form, fill out the list and quantity of inventory items to be issued.

Step 4. Don't forget to fill the tear-off spine.

Accounting and registration

The legislation does not establish the obligation of companies to organize records of issued permits. But it is advisable to do this in order to track who, why and for how long the document was issued. The format of the magazine is developed by the company independently. It should contain basic information about the documents issued:

• number and date of issue;
• validity;
• brief information about the order;
• position, full name and the signature of the person to whom the document was issued.

If the company uses the unified M-2 form, it is not necessary to keep a journal. This form has a tear-off spine that contains all the data about the goods and materials received, and the authorized person who signs it. And in order to have information about issued permits, it is enough to ensure the safety of their stubs.

The representative of the interests of the company, who has the right to act without any additional documents, but simply on the basis of the provisions stated in the charter, is its general director. In large companies, the manager, although ultimately responsible for everything, cannot physically participate in absolutely all areas of activity. In this case, he delegates his responsibility to his subordinates. One such area of ​​activity in which authority is delegated to responsible employees is related to turnover. Powers in this case can be transferred on the basis of a power of attorney to receive goods and materials.

Sample power of attorney to receive goods

There are two forms of power of attorney for receiving material assets - form No. M-2 and form No. M-2a. Both of them were approved by Decree of the State Statistics Committee of October 30, 1997 No. 71a.

The first form No. M-2 is more suitable for one-time situations in which the receipt of goods is controlled by a responsible employee. This power of attorney form for receiving inventory items has two parts, one of which, with the signature of the employee in whose name the power of attorney is issued, remains for safekeeping in the organization.

The second form No. M-2a is used by companies whose specific activities involve the frequent receipt of inventory and, accordingly, the regular execution of such documents. This form does not have detachable parts; therefore, when using it, in order to track to whom and for what purpose powers of attorney were issued, it is recommended to keep a special logbook. Employees in whose name the power of attorney is issued must sign in this journal for receipt of the document.

From the point of view of transferring powers and rights that are granted to an employee on the basis of this document, both options are identical. An organization can simply download a power of attorney form for receiving material assets, which is more suitable specifically for it from the point of view of the specifics of its activity, and add the necessary data to it.

General power of attorney to receive goods and materials

It should be noted that the above forms are not mandatory for use. From their description it follows that such forms are issued for a one-time transfer of authority within the framework of a specific transaction or other situation.

There is no special sample of a general power of attorney for receiving goods in the legislation; moreover, a general power of attorney itself presupposes a wide range of powers that are transferred to a specific employee of the organization, which, in principle, is not entirely suitable for the situation of receiving specific goods and materials.

However, if a specific employee who interacts with all suppliers is responsible for receiving goods in an organization, then he may be issued, for example, an annual power of attorney to receive goods. A sample of such a document in free form should contain approximately the following text:

Power of attorney

Moscow 01/31/2017

Alpha LLC, represented by General Director V.I. Petrov, acting on the basis of the charter,This power of attorney authorizes Ivanov P.A. (passport details, registration address), holding the position of head of the supply department, represent the interests of Alpha LLC when accepting inventory items purchased under supply and purchase and sale agreements, interact with suppliers in matters of checking the quality and quantity of purchased goods and materials, sign commodity and freight invoices issued to Alpha LLC.

This power of attorney has been issued without the right of subrogation for a period of 1 (one) year and is valid until January 31, 2018 inclusive.

General rules for drawing up a power of attorney

A power of attorney to receive inventory items can be issued to any employee of the organization. In principle, a power of attorney can be issued to a third party, however, in this situation, controllers, if they discover this fact, may have questions about why this person is acting in the interests of the company for free. Simply put, the fact of the absence of an employment contract with the simultaneous performance of certain work in the interests of the company will most likely be associated with the payment of wages in an envelope.

But let's return to the question of the power of attorney itself. This document can be filled out by hand or using a computer - this is not important. But the signature of the head of the organization, who actually transfers his powers to the employee, is an integral element of this document. Without such a signature, as well as without the seal of the organization, the power of attorney will not be valid.

If it is necessary to keep an accounting journal for issued powers of attorney, then it is compiled in any form convenient for a particular organization. It would logically indicate which employees were issued powers of attorney, when this happened, for how long and for what purposes.

The right of an employee of an organization to act as a proxy when receiving material assets (according to an order, invoice, contract, order, agreement, etc.) is certified Power of attorney to receive material assets in form No. M 2 and No. M 2a.

These power of attorney forms were approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a and have some differences. The power of attorney in form No. M2 (contains a spine and a detachable part) is drawn up in the accounting department in a single copy and is issued against signature to the recipient of the goods. In the case where the receipt of material assets by power of attorney occurs constantly, Form No. M 2a is used, which is registered in a special numbered and laced journal (book) for accounting for issued powers of attorney. At the end of the journal, the chief accountant certifies the number of sheets laced in it. The issuance of powers of attorney to receive material assets to persons who are not employees of the organization (enterprise, institution) is not permitted.

Duration of the power of attorney to receive valuables is established, as a rule, for no more than 15 days and depends on the possibility of receiving and exporting the relevant goods according to the order, invoice, invoice or other document replacing them, on the basis of which the power of attorney was issued. If the receipt of inventory items is carried out in the order of scheduled payments, then the power of attorney can be issued for a calendar month. If an employee has not reported on the power of attorney and its validity period has expired, it is prohibited to issue a new power of attorney to this person.

A power of attorney to receive material assets has no legal force in the following cases:

• the power of attorney form is filled out in violation of the established procedure or the details are not filled in;
• there are corrections and blots;
• the passport specified in the power of attorney is missing;
• the period for which the power of attorney was issued has expired.

In these cases, inventory items are not released by trading (sales, supply) organizations.

Power of attorney form for receiving material assets must be completely filled. On the reverse side there must be a sample signature of the person in whose name the power of attorney is issued, certified by the head of the organization and the chief accountant. There is also a table in which you can place a list of inventory items to be received. If the document for the release of products (agreement, order, invoice, etc.), on the basis of which the power of attorney was issued, already indicates the names and quantities of goods to be received, dashes are placed in the table. Also, dashes are placed in all columns of the table that remain empty after filling.

A power of attorney to receive inventory items is very often used in practice when an organization needs to receive goods from the seller. It is issued to an authorized employee for a specified period.

In 2017, the document form itself did not undergo any adjustments. An employee can be issued 2 types of power of attorney:

1. Details of the organization that issued the power of attorney.
2. Details of the power of attorney (date of issue and validity period).
3. Addresses and names of the consumer and payer.
4. Full name of the employee to whom the document was issued, as well as his passport details.
5. Subject of the power of attorney – i.e. for the receipt of exactly what goods and material assets it was issued, as well as their quantity and units of measurement.
6. Signatures:

• employee;
• the head of the organization (or other person who has the authority to provide such documents);
• chief accountant.

The document has a front and back side. The back contains a list of the goods and materials received, and the front contains all other information.

Registration requirements

A power of attorney is drawn up and executed, certifying the right to receive goods and materials, according to the established template, depending on the purpose for which it is intended - single or multiple use.

Several requirements are imposed on the document, without which it cannot be recognized as legally valid:

1. It must have a blue seal and handwritten signatures of all officials (manager and chief accountant) and is presented to the seller in the original. Notarization of this document is not required.
2. It is possible to provide a copy of the power of attorney, but in this case it must be signed by a notary.
3. It is necessary to indicate not only your full name, but also all passport details of the document (or other identification document). The employee is required to provide exactly the document whose details are specified in the power of attorney.
4. The document indicates the validity period, which should not exceed 3 years.
5. If the period is not specified, then the power of attorney is automatically considered valid for 1 year (from the moment of its signing).
6. All products are listed in a simple list with a precise description of the name and quantity. If the quantity is not specified, it will be very difficult to use such a power of attorney, much less defend interests in litigation with its help.
7. Along with the existing forms of power of attorney, which are officially approved, the law does not prohibit citizens and organizations from drawing up a document in free form. The main thing is to indicate the date of compilation, personal data of all parties and the presence of the manager’s signature and seal.

NOTE. Judicial practice shows that a power of attorney that has a blue seal is not valid without the signature of the director. Even in cases where it is possible to prove that the seal is genuine, and the manager did not object to the employee’s actions, the court may not recognize the legal force of the document.

Is it possible to carry out acceptance without a power of attorney?

From the point of view of tax consequences, the absence of a power of attorney has unequal significance for the seller and the buyer:

1. It is this document that certifies the seller that the authorized person actually has the right to receive the goods in the designated quantity. Therefore, for the seller, the case of transfer of goods without a power of attorney is fraught with serious tax consequences. The fact is that in this case we are talking about an operation that, although it will be included in accounting, but without the necessary documentary justification.
2. There will be no consequences for the buyer: goods and other valuables will in any case be reflected in the relevant accounting documents, and the corresponding justification for their acquisition is reflected in the internal documentation of the buyer himself.

When receiving goods and material assets, an employee of the purchasing company must present not only the original power of attorney, but also the original passport or other document that is recognized by law as identifying him.

The goods can be accepted by any employee for whom the document is issued. If he is accepted by the head of the enterprise himself, then there is no need to issue a power of attorney for him, since he acts not as a representative of the organization, but as its head, who has the right to carry out such operations.

Therefore, only the head of the company (or individual entrepreneur) can work without a power of attorney, otherwise the seller risks receiving appropriate penalties. The buyer does not bear any risks due to the absence of this document.

Power of attorney to receive: a real example

From the point of view of registration, it does not matter who exactly gave the power of attorney - a company, an individual entrepreneur or a private citizen. The most important thing when registering is correct information on all personal data of the parties, as well as a clear description of the name and quantity of the goods that the buyer needs to receive from the seller.

Below is an example of a real power of attorney to receive inventory items.

How to compose a document in 1C program: video

A power of attorney is a standard document and can be drawn up in a few minutes in the 1C program. Step-by-step instructions are shown in the video.