Standard power of attorney m2 form sample. Standard inter-industry form m2 power of attorney - download sample and form

A power of attorney to receive inventory items in form M-2 is a certificate of authority that the organization entrusts to the authorized person. Due to the fact that its employees act on behalf of the organization, and it is often necessary to receive goods, then a power of attorney is drawn up, and the authorized person on its basis represents the organization.

When drawing up a power of attorney to receive goods, it is important to take into account several important features.

• Firstly, this is the validity period of the power of attorney; it is important to indicate the date of its issue and the expiration date. According to the Civil Code of the Russian Federation, a power of attorney is valid for 3 years, and if the document does not indicate such an item as deadlines, one should be guided by the Civil Code. If the power of attorney has expired, this is grounds for refusal to issue the goods. But usually, based on the possibilities of payment for the goods, the validity period of the inter-industry power of attorney does not exceed 15 days, or a calendar month if shipments are made regularly from one supplier.
• Secondly, the power of attorney to receive the goods must contain the data of the authorized person: his full name, passport details, position and personal signature. Based on the decision of the Supreme Court of the Russian Federation N GKPI11-617, paragraph 1 of the USSR Ministry of Finance Instruction No. 17 dated January 14, 1967 “On the procedure for issuing powers of attorney to receive inventory items and releasing them by proxy” was canceled; it is allowed to issue a power of attorney to those who are not directly employees of the organization. Its director can act on behalf of an organization without a power of attorney, but in this case it will be necessary to present a document confirming this right and to put the organization’s seal on the transfer documents.
• Thirdly, on the front or back of the form is a list of goods that the authorized person receives. All goods have serial numbering, full name, unit of measurement, quantity, both in numbers and in words.

It is allowed to issue one power of attorney to receive goods from one supplier on the basis of several documents. The power of attorney must list the details of all these documents. Accordingly, the same number of powers of attorney is required to receive goods from several suppliers.

It is important to indicate in detail in the power of attorney not only the data of the authorized person, but also the data of the principal himself. The TIN, full name and postal address of the consumer of the goods, and then the payer are indicated. If the recipient and the payer are the same person, then in the line “Payer” they write “He.” Then, on the next line, the details of the current account, the name and address of the payer’s bank are entered, the signatures of the manager and chief accountant, as well as the seal of the organization are placed on the reverse side of the power of attorney. Without this, the power of attorney is invalid.

It is worth saying that the employee must present a power of attorney along with his passport, this will allow the supplier to make sure that the goods are being accepted by the person to whom the power of attorney was issued. In addition, the data of the authorized person is indicated by the supplier along with the data of the power of attorney in the shipping documentation (consignment note TORG-12 or consignment note 1-T), where the details of the authorized person must also be entered. The M-2 power of attorney remains with the supplier, who attaches it to his copies of the shipping documents.

If receipt of goods and materials occurs regularly, you can issue only one power of attorney, which the supplier takes for himself upon the first request, and for subsequent shipments the power of attorney is not issued; in this case, it is necessary to indicate a longer validity period of the power of attorney.

Usually, in order to streamline financial responsibility and the movement of inventory items, the accounting department keeps records of issued powers of attorney and their registration. All detachable parts of powers of attorney in form M-2 are stored in a book of powers of attorney, the pages of which are numbered.

Power of attorney to receive inventory items form M-2 and M-2a - a document on the basis of which the authorized person will be able to receive inventory items on behalf of the principal from the supplier.

Form M-2 contains a tear-off spine containing basic information about the power of attorney and the authorized representative. The completed power of attorney is torn off, the spine remains in the accounting department and is filed in a special folder.

Form M-2a does not have such a counterfoil, therefore information about the issued power of attorney must be entered in a special registration journal. A power of attorney filled out using this form is convenient to use if the receipt of goods and materials occurs from the same supplier or is a one-time receipt. In this article, we will analyze the procedure for filling out this particular power of attorney form. A completed sample of Form M-2a can be downloaded below.

The power of attorney form for receiving goods and materials from the supplier is issued by the organization’s accountant in one copy. A power of attorney is issued to an employee of the organization, usually a freight forwarder or driver.

Sample filling M-2a

Instructions for filling out a power of attorney to receive goods and materials, form M-2a:

Filling out the front side of form M-2a:

Organization: write the name of the enterprise on behalf of which the power of attorney form is filled out, and its OKPO is indicated.

Date of issue: the day the power of attorney is issued is a required detail.

The power of attorney is valid for: the period until which the employee for whom the power of attorney is issued will be able to receive inventory and materials on behalf of the organization is indicated. If the receipt of goods or materials is one-time, then it is enough to indicate several days. It is possible to indicate any period that the principal needs - a month, a year or more.

Consumer: name of the consumer organization, its tax identification number, address.

Payer: similar data for the payer, if the payer and the consumer are the same person, then “he” is written.

Account: payer's current account number and name of the servicing bank.

The power of attorney was issued: the position and full name of the employee of the organization, to whom the right to receive inventory and materials from the supplier is transferred on the basis of the completed form M-2a.

Passport: number, series, by whom and when issued.

To receive from: the name of the supplier organization from which the authorized person will receive goods, materials and other valuables.

Material assets by: filled in if you need to obtain inventory items one-time from the supplier: indicate the name, number and date of the document from which you need to receive the valuables.

Power of attorney to receive material assets (M-2) - grants the right to an employee of the organization(power of attorney is not issued to employees who do not work in the organization) act as a proxy when receiving an order, contract, etc. inventory items (materials and materials).

Unified form of power of attorney to receive material assets - form No. M-2. The power of attorney form for receiving material assets contains a spine and a tear-off part, is drawn up in a single copy in the accounting department and is issued to the recipient of the goods against receipt.

Validity this power of attorney set for no more than 15 days depending on the possibility of exporting and receiving goods according to the documents on the basis of which the power of attorney was issued (invoice, invoice, order). A power of attorney to receive material assets can be issued for one calendar month if the receipt of inventory items is carried out in the order of scheduled payments.

We fill out the power of attorney form to receive material assets.

In the column of the power of attorney form for receipt “Organization”, in accordance with the constituent documents, the full or abbreviated name of the organization that issued the power of attorney and its OKPO code are indicated.

The OKPO code is assigned to an enterprise by state statistical and registration authorities.

In the column of the power of attorney form for receipt “Power of Attorney No.” its serial number is indicated.

The “Date of Issue” column indicates the date of issue of the power of attorney. If this column remains empty, then according to clause 1 of Art. 186 of the Civil Code of the Russian Federation, a power of attorney is considered invalid.

In the column<«Доверенность действительна по» указывается последняя дата, когда доверенность будет действительна. Выше уже указывалось, в каких случаях и в течении скольких дней доверенность будет действительна.

In the column of the power of attorney form for receipt “Name of the consumer and his address,” in accordance with the constituent documents, indicate the full or abbreviated name and legal address of the organization that receives the goods and materials under the power of attorney.

In the column of the power of attorney form for receipt “Name of the payer and its address”, in accordance with the constituent documents, the full or abbreviated name and legal address of the organization that issued the power of attorney is indicated. Under this column the numbers of settlement and correspondent bank accounts and the name of the bank (branch or branch) of the payer are written. The details on the form may or may not be designated. One way or another, this information must be entered after the column “Name of the payer and his address”

In the column of the power of attorney form for receipt “Power of Attorney issued” the position and full name are indicated. the person to whom the power of attorney was issued. Position and full name in the dative case.

The following are indicated passport details the person to whom the power of attorney was issued. Then it is indicated document (name, number and date of issue) from which goods and materials are obtained. If there is no such document, then a dash is placed in this column.

On the reverse side of the power of attorney to receive material assets there is a table “List of material assets to be received.” To be filled in if the names of the goods to be received and their quantity are not indicated in the document for the release of goods and materials indicated on the front side of the power of attorney. And if the names of goods and their quantity are indicated, then the list of inventory items on the reverse side of form No. M-2 is crossed out. The quantity is indicated in words, with a capital letter. In the remaining unfilled rows of the table, dashes are made in each cell.

On back side of the form The signature of the person receiving the power of attorney is affixed. This signature is certified by the director and chief accountant of the organization that issued this power of attorney. Signatures are certified by a seal.

We fill out the form of the power of attorney to receive material assets.

Data for columns 1, 2, 4, 6, 7 taken from the detachable part of the power of attorney.

IN column 3 of the form power of attorney for receipt indicates the period during which this power of attorney is valid.

IN column 5 of the form a power of attorney for receipt is signed by the person to whom this power of attorney is issued. The signature is placed after the form is completely filled out, with the signatures of the manager and chief accountant and sealed.

IN column 8 of the form power of attorney for receipt indicates the number and date of the invoice or other document that confirms receipt of goods and materials by power of attorney. Otherwise, the mark “not used” is made.

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 of 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 stored by the accountant for the period of time established by the legislation of the Russian Federation and the 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 it must be registered in the journal 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. Typically, employers issue it for a short period of time and then extend it or replace it with a new one.

The tear-off coupon contains all the data necessary for issuance:

• 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 of the authorized person;
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.

The remaining empty columns of the form 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

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 interindustry 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.