Who has the right to sign primary documents. About signatures on primary documents

In the process of work, both the head of the company and Chief Accountant are faced with the need to sign a large number of documents. They put their signature on supply contracts, primary documentation, labor agreements and payment documents. Sometimes the indicated persons do not have the opportunity to sign all documents, which leads to the need to transfer this duty on other persons. In this article we will look at how to draw up an order for the right to sign primary documents, and also give a sample of it.

What documents are considered primary?

Primary documents include accounting and tax accounting, including:

• acts;
• invoices;
• extracts;
• certificates;
• invoices;
• payment orders, etc.

Who can be given the right to sign primary documents

As a rule, when determining the list of persons who can be given the right to sign, they consider employees who, in the course of their work, encounter primary documents. These include:

• employees of the accounting and economic departments;
• managers and heads of sales department;
• delivery drivers;
• logisticians;
• employees and branch managers and/or separate divisions companies.

How can you transfer the right to sign primary documents?

After the head of the company decides on the persons who will have the right to sign the primary document, he decides on the method of transferring such right. This can be done in the following ways:

• draw up a power of attorney;
• issue an order.

The first method is appropriate if documents are signed not only within the company, but also outside it. For example, if a forwarding driver receives cargo from a counterparty’s warehouse, or an accountant receives documents from a bank. In addition, a power of attorney can be drawn up not only for an employee of the company, but also for a third party.

The order is drawn up for employees who work in the company. The period for which the right to sign is transferred can be any. It can be unlimited or limited to one quarter, six months or a year. This is decided by the head of the company independently.

Important! The basis for issuing an order on the right to sign is Law No. 402-FZ “On Accounting”.

Transfer of signature rights

The legislation of the Russian Federation provides for the right of first and second signature. The first signature belongs to the head of the company, and the second - financial director or chief accountant. However, often in small companies there is no chief accountant, and the manager has assigned his responsibilities to himself. In this case, the right to both the first and second signatures will belong to one person.

IN certain cases the manager delegates powers and issues an order on the right to sign the primary:

• when the company's responsible person is on vacation, a long business trip or on sick leave;
• if the work schedule of the head of the company and the departments does not coincide;
• The company has a large volume of documents, which makes it difficult for one person to cope with them.

Without the signature of documents by the company's top officials, their execution is impossible. In this case, an order is issued on the right to sign the primary office, which indicates the persons who have the right to put their signature on the document instead of the chief accountant or manager.

The right of first signature cannot be transferred to a person who owns the right of second signature.(for example, when the chief accountant has the right of second signature, the right of first signature cannot be transferred to him). The right to sign is transferred to an employee of the organization through an order drawn up on the right to sign primary documents. Since the company may constantly change employees, it is advisable to draw up an order every year.

Important! The order on the right to sign primary documents does not allow signing bank documents, since the bank card indicates a limited list of persons who have the right to sign and it cannot be transferred to others.

How to draw up an order on the right to sign primary documents

An order on the right to sign the primary document should be drawn up on official form companies. Special form For of this document no, so you can compose it in free form, indicating the following:

• list of persons who are entrusted with the right to sign (positions, full names);
• the period for which the right to sign the primary document is granted;
• sample signatures of authorized representatives;
• a list of documents that the specified persons have the right to sign (indicated if the manager fears that employees may exercise their right and cause harm to the company).

As a rule, the right to sign for the manager and chief accountant is transferred for the following documents:

• Certificate of completion;
• Packing list;
• Invoice;
• Cash documents and cashier's journal;
• Agreements concluded with buyers for the supply of goods;
• Power of attorney to receive goods material assets.

The order is certified by the signature of the head of the company or another employee authorized to certify such documents. In addition, all persons responsible for its execution must sign to confirm familiarization with the document.

Important! Whether the order is stamped or not is a personal choice of the company, since mandatory use seal or stamp has been canceled since 2016. The order is usually drawn up in one copy.

After the order is issued, the document must be stored together with other administrative documents of the company. If the order loses its relevance, it is transferred to the archive, where it is stored for at least 3 years (or a longer period in accordance with internal local documents

companies). After this, the document can be disposed of.

Conclusion Some companies believe that there is no point in creating such orders, because facsimiles can be used for everyone specified documents . However, the use facsimile signature

permitted if this is provided for by law and/or agreement of the parties. Tax authorities do not welcome primary documents that contain a facsimile instead of a personal signature. For example, to sign an invoice, tax authorities do not provide for the possibility of using a facsimile signature, therefore, in order to avoid conflicts with, tax authority the best solution

will issue an order, and not put a facsimile on all documents.

The order for the right to sign gives the authority to sign any forms of primary, accounting and other documents. If the manager is absent from the enterprise, then authorized person

can carry out documentation independently. To understand how to write an order, it is suggested that you look at the sample and find out the list of current writing rules.

The right to sign primary documents - execution through an order or a power of attorney?

The manager can formalize the transfer of authority to any employee. In this case, you need to find out how to correctly draw up a sample and how to draw it up: like a power of attorney or an order?

Only a proper sample order will be included in the internal set of documentation of the enterprise and will provide the basis for the right to sign forms of primary documents on behalf of the company, enterprise or LLC in the absence of the manager. You should not neglect the provisions that demonstrate the rules for maintaining statutory documentation, without providing for such a provision as a “power of attorney”.

Each organization is first interested in how to draw up an appropriate order, what the sample looks like, and what writing rules can be formed from it.

How to draw up an order for the right to sign primary documents?

The registration is carried out by the head of the enterprise. Basic principles An example shows how to write an order. The director can approve the signing authority of any employee, while giving some power of attorney to use the company name. The person for whom the organization carries out the registration can undergo this approval for any position.

A grant of authority to draw up and sign is often carried out. accounting sample documentation, agreement and annex to it and other copies. IN standard sample enter the name of the employee and the name of his position, for example, accountant or chief secretary. Next, the manager enters a list of powers granted. In this case, the sample contains the main part of the text, according to which the manager approves the provision of a kind of power of attorney to approve the primary papers. The completed sample act for primary documents can only be certified by the head of the organization.

Rules for drawing up an order for the right to sign documents

The organization where the registration takes place accepts current rules, helping to draw up legally competent power of attorney for signature. It is worth familiarizing yourself with the requirements that will help you understand what a power of attorney for the right to sign primary and accounting documents should look like using a sample order.

The order has the following elements in its design:

• Name of company;
• Registration number of the order and name of the form;
• The scope of the power of attorney is for the right to sign primary documentation, for a specific accounting document or a group of them;
• Issue date and expiration date.

Order for the right to sign primary documents 2018 - sample

Through the order, a list of securities for which the power of attorney is valid will be officially drawn up. The drafting rules allow for specific date actions to authorize a person or full list documentation, or on specific forms that can be signed through this employee. The order must be issued from two conditional parts– administrative and ascertaining.

The registration of the ascertaining part includes the reason for which the granting of authority is carried out, for example, in order to carry out accounting in a timely manner, in order to timely organize document flow actions. In the administrative part, the manager enters the employee’s information, a list of his personal data, clarifies what actions this person can carry out on behalf of the enterprise, as well as what validity period is set for the transferred authority.

These rules will help you understand how to write a sign order for anyone in the state.

Validity period of the order for the right to sign primary documents

Granting authority has limited period actions that are taken into account before drawing up registration form. Current rules allow you to set the validity period in the required range, for example, a week, month or other validity period. If the person does not consider it necessary to create a restriction, you can leave this field on the form as blank.

It is believed that such an accounting form will be valid for a year from the date of approval.

The right to sign primary documents can be transferred to officials or individuals on the basis of an order or power of attorney. Delegation of authority for the right to sign primary accounting documents allows you to rationally distribute responsibilities between the employees of the enterprise, and its management - to reduce the time spent on signing some minor accounting and accounting documents. personnel records. The article describes the procedure for transferring the right to sign primary documents of an enterprise.

From the article you will learn:

Who in the organization has the right to sign primary accounting documents

What are primary accounting documents

Requirements for drawing up a sample power of attorney for the right to sign primary documents

To carry out and certify external transactions, most often, a power of attorney is required for the right to sign primary documents. It is issued by the director, acting on behalf of the enterprise on the basis statutory documents. IN in this case It is he who acts as the trustee. The fiduciary does not represent the organization, but himself or herself. Therefore, the power of attorney, as a rule, does not indicate the position of the authorized person, and the person himself is not necessarily an employee of the given enterprise.

Currently, there are no restrictions regarding the validity period of a power of attorney; you can specify any one. But the mandatory requisites without which such a document will not have any legal force, is the date of issue of the power of attorney for the right to sign primary documents. In the event that its validity period is not specified, this document will be valid only for one year from the day it was issued.

Note: If the power of attorney for the right to sign primary documents is revoked from the authorized person, all counterparties with whom he interacted under the power of attorney should be warned about this.

If power of attorney for signature primary documents were issued to an individual who is an employee of the enterprise, this should be reflected in the text of his employment contract or additional agreement to this document, as well as in job description. He will need to sign both the additional agreement and the job description indicating the date of review.

A sample power of attorney for the right to sign primary documents is presented below.

The old Law on Accounting required that the list of persons authorized to sign primary documents be approved by the head of the organization in agreement with the chief accountant. The new Law does not provide for either approval of the list or its agreement with anyone. At the same time, according to the Ministry of Finance, the head of the company must still determine the list of persons who have the right to sign primary documents.

One of the following documents can confirm authority to sign documents:

• internal administrative document for the organization (an order signed by the head or a regulation approved by him on the right to sign on documents);
• power of attorney on behalf of the organization, executed in accordance with the requirements Civil Code, that is, again signed by the head.

What is the difference between a power of attorney and an order? An order for the right to sign documents on behalf of an organization is issued on specific officials, working in the company, and is valid for the entire period labor relations with these workers. That is, the order formalizes the distribution of powers within the organization.

Usually, an order delegates the right to sign those documents that never leave the walls of the organization. After all, according to general rule internal administrative documents The company does not apply to third parties (not on its staff). Very in rare cases regulations establish that the right to sign specific type documents on behalf of the organization are provided to other persons by order. These documents include invoices.

But it happens that counterparties require a power of attorney in order to verify the authority of the person signing the document. Then, in order to avoid unnecessary disputes, you can issue a power of attorney or both an order and a power of attorney.

A power of attorney, unlike an order, is always written out for a specific individual, and not to the person occupying a certain position. You can indicate the position in the power of attorney, but this is not required. Usually a power of attorney is issued for certain period. If the validity period is not specified in the power of attorney, then it is valid for a year from the date of its execution.

You cannot do without a power of attorney when transferring the right to sign primary documents on behalf of the company to a person who is not its employee.

When we're talking about about an employee of the organization, should be reflected in his employment contract or job description, with which he must be familiarized with signature, his obligation to draw up primary documents, the right to sign which he is granted.

And despite the fact that the law does not oblige the manager to approve a list of persons authorized to sign documents on behalf of the company, drawing up and approving such a list will not hurt.

It’s good when everyone in the organization knows who is responsible for the design specific document and for the timeliness of its receipt in the accounting department.

Let us separately focus on the signature of the chief accountant in the primary account. As you remember, the old Law No. 129-FZ stated that without the signature of the chief accountant, monetary and settlement documents are considered invalid and should not be accepted for execution. There is no such provision in Law No. 402-FZ. This means that the chief accountant’s signature may not be on the primary document. But there are a number of exceptions.

Firstly, cash documents. Bank of Russia Directive No. 3210-U states that cash documents must be signed by the chief accountant, although the manager can authorize another person. So for the validity of these documents, the signature of the chief accountant is not required if they were signed by another authorized employee. But the chief accountant himself does not need a power of attorney or an order to sign cash documents. He has the right to sign these documents by virtue of his position.

Secondly, invoices. Everything is the same here - the Tax Code requires the signature of the chief accountant, but allows the transfer of these powers to another person.

Read the full text of the seminar in the magazine " main book. Conference hall" 2015, No. 03

In the course of its activities, an organization draws up a wide variety of documents, each of which carries its own meaning. Correct filling, details, completeness of the information provided are regulated by law. For small organizations in accounting and reporting, tangible concessions are made from the outside tax service. More large companies carry all tax burden. Who can sign primary documents and other types, how to properly draw them up and reflect them in accounting - this and other information will be discussed in this article.

Types of documents in an organization

Companies carry out business transactions every day, which must be immediately reflected in accounting, management and tax accounting. What are primary documents? This is precisely a reflection of these operations, also serving as proof that they took place. Then, for the purposes of analysis, systematization, control, forecasting and for the implementation of other economic procedures, all documents on transactions are registered in special directories and journals - accounting registers. And at the end of the reporting period, based on information about all operations, it prepares reporting documentation, which is the final reflection of the company’s activities for a certain period.

The essence of the primary document is to record the fact of the transaction performed. The document is issued at the time of its completion or immediately after it. It reflects a number of details necessary to confirm the reality of the operation, identify the persons involved in it, as well as its composition. The organization must comply with all requirements set by law and regulatory authorities regarding primary documentation. The requirements also include the question of who can sign primary documents. The legislation has issued enough instructions, regulations and laws. The most important thing legal act regulating the registration of the primary document is considered to be Art. 9 402-FZ "On Accounting".

Examples of primary documentation

Every day the company commits certain actions: purchases goods, issues invoices, ships products, pays purchases and taxes, receives and spends cash at the register. All these operations are documented with primary documents. To accurately reflect the listed actions in accounting, use following forms documents:

• TORG-12 or waybill;
• invoice;
• receipts and expenses cash orders;
• acts of completed work and services;
• acts of transfer of material assets;
• waybill;
• payment orders and bank statements;
• requirement for the issuance of material assets.

To this list you can add quite a lot of examples of primary documentation used in the company. Its main difference from accounting registers and reporting is the execution of the document during the operation or with a slight delay.

Regulations

Samples of primary documents are approved by the State Statistics Committee, the Ministry of Finance and the law on accounting. Also coming out regional requirements and provisions. The most important thing legislative act regulating the work of an accountant is 402-FZ. Art. 9 describes in detail the rules for maintaining documentation.

Legislative bodies almost quarterly issue regular amendments to existing provisions, new regulations, changes in accounting and reporting are published. That is why accountants constantly improve their qualifications, subscribe to specialized thematic publications and try to keep abreast of all the tax and tax news. accounting. Failure to comply with requirements may result in large fines, a lot of edits existing reporting and other sanctions.

Document details

The legislation provides for mandatory details of primary documents that must be indicated by the organization. Their presence determines whether the documents will be taken into account in the final reporting when deducting amounts from the tax base, whether the fact of the commission will be accepted business transaction, whether the Federal Tax Service will have any claims regarding the legality of the operations.

Mandatory details of primary documents include: following information:

• names of the supplier, buyer, consignee and payer for transportation;
• Bank details, TIN, physical and legal address companies;
• document number and date;
• items that were moved, purchased or sold during the transaction;
• units of measurement, quantitative and cost expression of nomenclature;
• the total amount for all positions in the document;
• signatures, positions, transcripts of signatures of responsible persons;
• make, car number, driver’s details during transportation;
• number of seats, weight and category of cargo transported;
• the basis for issuing the document, the number and date of the contract, information about specifications, certificates, examinations, if any.

Who can sign primary documents

Considerable attention is paid to signing documents. It is very important that the persons who certify the primary document are authorized to perform this action. Another mandatory conditions registration regarding signatures - all persons who are in one way or another involved in the process of a business transaction and are responsible persons, must put your signature on the document. So, who can sign primary documents:

• CEO company or individual entrepreneur;
• Chief Accountant;
• the storekeeper who released the goods;
• the driver who accepted the goods for transportation;
• the storekeeper who accepted the goods into the warehouse;
• the specialist who accepted the documentation for accounting;
• third-party carrier, if he was involved in the delivery process.

Power of attorney for signature

The right to sign primary documents can be transferred to a trusted person. This is a fairly common practice in companies where a large number of sales and receipts of goods, and the director is busy with other matters, travel and other activities related to the functioning of the organization. In order to entrust the signature of primary documentation to another person, a number of rules must be observed. Thus, the employee who certifies documentation must be officially employed by the company with an employment contract drawn up and an entry in work book. The company must store all necessary employee data. Naturally, he must have special education, understand the meaning and rules of document flow. The last and most important thing is that it must be registered properly power of attorney.

The power of attorney is issued for specific employee indicating his passport details, place of registration, actual place residence and position in the organization. They write her out for a certain period of time. If employment contract urgent - for the period of its validity. If an employee works without a contract term, a power of attorney is issued for a year.

In the previous version, we considered an example with an accounting operator or an accountant whose responsibilities include signing the primary account during all working hours. There are situations when a power of attorney is issued to other officials - driver, forwarder, engineer, mechanic. An example of such a case is the driver’s self-pickup of purchased goods from the supplier’s territory. To prepare documents and obtain the right to collect cargo and transport it, the organization issues a power of attorney. It consists of two parts - the document itself and its spine. The first part remains with the supplier, and the company takes the spine. Such a power of attorney is issued for a period of up to 10 days, indicating the company from which the employee should receive the goods and materials.

Electronic signature

The primary document can be signed in another way - electronically. The condition is that electronic document management, availability of appropriate software and technical support and certificate electronic signature. A power of attorney must also be issued for the person whose name appears on the certificate. After completing all the procedures for setting up and registering electronic document management and signatures, the employee will be able to independently sign his signature on the basis of a power of attorney instead of the signature of the chief accountant, director and others provided for by the power of attorney persons