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

Power of attorney form for receiving material assets

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

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

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

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

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

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

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

A power of attorney to receive material assets is a document necessary for another person to confirm the powers delegated to him by the head of the organization. However, the law has certain requirements for such paper. Which ones exactly, read the article. You can also download a power of attorney form to receive goods and use it as a verified document.

When will you need a power of attorney form to receive goods?

It is necessary to draw up a paper certifying the authority of a representative of the organization in the following situations:

• to confirm the buyer’s authority when picking up valuables from the supplier’s warehouse;
• to certify the rights of the seller’s representative at the time of acceptance of the goods at the customer’s premises;
• if the transfer of inventory items is carried out on neutral territory.

Please note that the document is drawn up in one copy, and it can be provided not only to a direct employee of the company, but also to a person who does not work in the organization.

What data does the power of attorney contain?

According to Article 185 of the Civil Code of the Russian Federation, the transfer of the right to receive goods is formalized in in writing. But a power of attorney authorizes other persons only specific rights, for example, the forwarder of an organization is authorized to receive a batch of computers from a warehouse under a contract. At the same time, the Civil Code of the Russian Federation does not establish certain powers, which can be assigned to a representative of the enterprise with written permission.

The template for a power of attorney to receive goods must contain the following details:

• information about authorized person;
• information about the principal;
• date of commission and period of validity;
• signatures of the parties.

Written authorization to receive material assets is presented at the place of issue. The employee issuing materials on the basis of written permission checks the document details with the bearer’s identity card. In this case, the validity period of the authority is calculated from the moment the document is issued.

What does a sample power of attorney to receive goods look like?

In operation civil law There are no clear requirements for the execution of written authorization for an employee. In the practice of business entities it is customary to use unified forms forms M-2 and M-2a. The standards were put into effect by Goskomstat Resolution No. 71a in 1997. At the same time, organizations retain the right to use derivative forms in their activities. This is stated in Federal law No. 402-FZ “On Accounting”.

Form M-2a, with which you can formalize the transfer of authority, looks like this:

Reverse side

You can download the power of attorney form to receive material assets for free at the end of the article.

How to formalize the transfer of powers

The standard form contains the following details that must be filled out:

• name and OKPO of the issuing company;
• document number (duplicated in the journal of issued powers of attorney);
• date of execution and validity period of the document;
• passport details of the company representative who is given written authorization;
• Supplier name;
• reference to the acts on the basis of which the movement of values ​​is organized;
• detailed information about the product.

An absentee spine is provided at the top of the document. This should also be filled out. After issuing the completed form to the company representative tear-off part remains in the accounting department. At the bottom there are places for the signatures of the employee, his manager and the chief accountant. Certification inscriptions of officials are certified by the company seal (if available).

A power of attorney to receive goods and materials allows you to confirm the powers of a representative of an organization who acts in its interests. If a company employee at the time of transfer of valuables did not have the original document filled out in accordance with the rules, it will be difficult to prove the fact of the transfer. For this reason, the correctness of the written authorization is checked twice: upon checkout and at the time of release of the goods.

If an organization receives goods material values(inventory) at the location of the supplier or cash from the counterparty's cash desk, then a corresponding power of attorney is issued in the name of the employee who will receive them. Issuance of the document to persons not working in the organization is not permitted.

The power of attorney to receive inventory items has standard unified forms: forms No. M-2 and No. M-2a.

If the receipt of goods from the supplier is regularly carried out by representatives of the organization, then form No. M-2a is used as the form; if not, then form No. M-2.

Form No. M-2 has a spine, which is filled out by the accountant, filed and stored in chronological order. Another form of power of attorney does not have counterfoils, so it is registered in a special journal.

A power of attorney to receive goods and other valuables is issued by an accountant in one copy.

One of the main and mandatory details document is the date of its preparation. If it is not specified, the power of attorney is considered invalid. You must also indicate the document number and expiration date.

According to the legislation of the Russian Federation, a power of attorney can be issued for a period of up to three years. In practice, the recipient organization determines the validity period based on its ability to pay for the goods received and its further export in accordance with the invoice, order or other document on the basis of which the transaction is made. Based on this, the validity period of the document usually does not exceed 15 days, but if the goods are received regularly from the same supplier, then the power of attorney is usually issued for one calendar month.

Below are the details of the current account, the name and address of the payer's bank, and the employee's passport details, since he will have to present a passport to receive the goods.

The full name of the supplier and the name of the document on the basis of which the supplier issues inventory and materials are also written down. Such a document may not be available, for example, in the case of a small product range or low cost of the material assets received.

The reverse side of the power of attorney form is a list of goods and materials that the buyer’s representative receives, with their numbering in order, full name each product (product), units of measurement of the product and their quantity in words (written with capital letters, from the beginning of the column, the unfilled remainder of the column is crossed out). If on front side form in the vacation document indicates the names of the valuables to be received and their quantity, then on back side the list is crossed out.

If there are blank lines in the table, then a dash must be placed in them.

The spine of the power of attorney allows you to take into account all the main points related to its issuance and use: number, date of issue and validity period, position and surname of the person who received the power of attorney, name of the supplier, number and date of the document on the basis of which the supplier issues material assets (column 7) , number and date of the document confirming the execution of the order.

The power of attorney is certified by the seal of the organization, the signature of the employee (on the spine of form No. M-2 or in the accounting journal, if the employee is issued form No. M-2a), as well as the signatures of the manager and chief accountant.

If for some reason the power of attorney to receive the goods was not used by the employee, he must return it to the accounting department the next day after expiration, where it will be stored until the end of the current year, with the person responsible for their registration. In this case, the power of attorney is canceled with the inscription “not used” on the spine of the book of powers of attorney or in the log book (in the column “Notes on the execution of instructions”).

The shelf life of powers of attorney under which the organization received inventory items is 5 years.

A power of attorney is a written authority issued by one person to another person for representation before third parties. In essence, a power of attorney for goods and materials is a document confirming the authority official to receive goods and materials from the seller on the basis of a contract for the supply (purchase and sale) of goods.

Registration is allowed for both the buyer and the seller, in order to ensure legal security to both sides. This paper required:

Note! If transfer of goods and materials occurs in one place (warehouse) across several accompanying documents, it is allowed to issue one power of attorney, indicating the numbers and dates of all accompanying documents.

And if it is necessary to obtain material assets in different places(warehouses) from one supplier, in relation to the execution of several documents.

1. Registration is allowed powers of attorney for any employee of the company.
2. It is not prohibited to issue a power of attorney to a third party (relative, friend, etc.). But in this case, the auditors, upon detection this fact, the question will arise on what basis the trustee provides services. The provision of services free of charge may suggest informal employment or wages in an "envelope".
3. It happens that similar documents are issued to couriers of logistics companies who are responsible for delivering goods. In this situation, legal relations are regulated by the contract for the provision of transport and logistics services.

The power of attorney for goods and materials does not impose on the recipient financial liability , which may entail some risks.

Can it be issued for a year?

According to Article 186 of the Civil Code of the Russian Federation, if the power of attorney does not indicate its validity period, it remains valid for a year from the date of its execution. Consequently, the Law does not limit the period for which it can be issued this document, which will undoubtedly contribute to the sustainability of trade turnover. It turns out that the power of attorney to receive inventory items can be annual as well.

Article 186 of the Civil Code of the Russian Federation. Duration of power of attorney

1. If the power of attorney does not indicate its validity period, it remains valid for a year from the date of its execution.

   A power of attorney that does not indicate the date of its execution is void.

2. A power of attorney certified by a notary, intended for performing actions abroad and not containing an indication of its validity period, remains valid until it is canceled by the person who issued the power of attorney.

Who fills it out?

The power of attorney to receive inventory items will be filled out by an accountant, an employee of the document management department, or any other responsible employee. Registration both by hand and electronically is allowed.

Drawing up a power of attorney for goods and materials is a responsible operation that requires certain knowledge and skills. That's why this function must be carried out by a qualified employee who can correctly fill out all the necessary information.

Appearance and structure

The State Statistics Committee of Russia dated October 30, 1997 No. 71a has developed two regulated forms of powers of attorney to receive Inventory form No. M-2 and form No. M-2a.

• A form in form M2 is issued to receive goods from a supplier with whom the contract is concluded for the first time, or business relationship are periodic in nature.
• The form in form M-2a is used if the enterprise receives goods on a planned or mass basis.

In practice, the use of these forms is not mandatory. The company has the right to develop and use its own power of attorney template.

Step by step filling

List of goods, transferred to the buyer, quantity, units of measurement, serial number indicated on the reverse side.

If there are blank lines in the form, a dash is placed with a large zigzag. The document below is signed by the authorized person, which confirms that he has received this power of attorney.

POWER OF ATTORNEY No. 22/2018

St. Petersburg First of February two thousand and eighteen

Hereby, LLC "Metiz88" INN 7811231201, OGRN 1037700211377, legal address: 193232 St. Petersburg, st. Moskovskaya, 21, represented by General Director Velichko Vitaly Alexandrovich, acting on the basis of the Charter, authorizes

purchasing manager Lutz Olga Petrovna (passport 4501 1249, issued by TP 21 in the Nevsky district of St. Petersburg and Leningrad Region, 08/01/2008, registered at the address: St. Petersburg, Morskoy pr-t, 89, apt. 23) to represent the interests of the Company in LLC "Supplier", for which it is granted the rights:

1. Receive goods and materials under the Supply Agreement dated No. 21 dated 07/01/2017.
2. Receive Required documents for goods (waybills, invoices, certificates of conformity, etc.).
3. Sign the invoices for which the goods were received.

The power of attorney was issued without the right of substitution.

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

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

There are two intersectoral forms powers of attorney.

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

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

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

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

Its validity period, according to the law, can reach three years, but in practice such cases are rare. Employers usually issue it to short term and then extended or replaced with a new one.

IN tear-off coupon All necessary data for issuance must be indicated:

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

The form indicates:

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

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

Remaining empty columns the forms are crossed out.

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

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

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

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

All forms and sample documents for 2019>>>

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

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

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