Power of attorney to receive inventory items

A power of attorney to receive inventory items is very often used in practice when an organization needs to receive goods from a 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 expiration date).
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 data.
5. Subject of the power of attorney – i.e. for which 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 goods and materials received, and the front contains all other information.

Design Requirements

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

The document is subject to several requirements at once, without which it cannot be recognized as legally valid:

1. It must have a blue seal and handwritten signatures of all officials (head 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 the full name, but also all the passport data of the document (or another that certifies the identity). The employee is obliged to provide exactly the document whose data is specified in the power of attorney.
4. The document indicates the validity period, which should not exceed 3 years.
5. If the term is not specified, then the power of attorney is automatically considered valid for 1 year (from the date of its signing).
6. All products are listed in a simple list with an accurate description of the name and quantity. If the quantity is not indicated, it will be very difficult to use such a power of attorney, especially to defend interests in lawsuits 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, the personal data of all parties and the signature of the head and seal.

NOTE. Judicial practice shows that a power of attorney that has a blue seal is not valid without the signature of the head. Even in cases where it is possible to prove that the seal is genuine, and the manager did not object to the actions of the employee, 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 an unequal value for the seller and the buyer:

1. It is this document that certifies the seller that the authorized person really has the right to receive the goods in the designated quantity. Therefore, for the seller, the case of transferring 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 the accounting, but without the necessary documentary justification.
2. There will be no consequences for the buyer: the goods and other valuables will in any case be reflected in the relevant accounting documents, and the corresponding justification for their purchase is reflected in the internal documentation of the buyer.

Upon receipt of goods and material assets, an employee of the buying company must present not only the original power of attorney, but also the original passport or other document that is recognized by law as proving his identity.

The goods can be accepted by any employee for whom the document is issued. If it is accepted by the head of the enterprise himself, then a power of attorney is not required for him, since he does not act as a representative of the organization, but as its head, who has the right to 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 during registration is the correct information on all the 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 draw up a document in the 1C program: video

The power of attorney refers to standard documents, and it can be drawn up in a few minutes in the 1C program. Step by step instructions are shown in the video.