Power of attorney for the right to receive goods: form, sample, filling rules

A power of attorney to receive goods is a document that an employee receives from an organization and which authorizes him to receive goods or material assets (inventory and materials) under a contract with a supplier or order.

This is a power of attorney that confirms the possibility of obtaining material values ​​by a specific person.

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What is this document?

There are two types of power of attorney to receive goods: form M-2 and form M-2A. The first form is used for a single receipt of physical goods. or legal face, and the second - for the regular.

M-2 form is issued in the accounting department in a single copy, issued to the recipient of the goods against receipt.

The issuance of form M-2A is recorded in the book of accounting for these powers of attorney. The accountant at the end of this book indicates the number of pages of the power of attorney.

There are also powers of attorney for receiving goods and material values ​​from individuals and legal entities.

How to fill out the power of attorney form when receiving goods from a legal entity?

Front side of the form:

• In the upper right corner, indicate the OKPO code of the enterprise (according to the documents).
• Below write the date of issue, number, expiration date of the power of attorney.

More details: the maximum validity of the power of attorney is 3 years. Usually it is issued for 1 month (if it is form M-2a and goods and materials are obtained by transportation) or for a limited short period (if form M-2) - usually 15 days or less.

• Information about the recipient of the goods and the payer: TIN, name of the organization, its postal address. If the recipient and the payer are the same person, then in the line "payer" indicate "same".
• Below is a line for the bank details of the payer.
• Next, indicate the data of the employee in whose name the power of attorney is issued: full name, passport details, position.
• The next line is the naming of the supplier and the relevant documents (this serves as the basis for obtaining goods and materials).

On the back of the form:

• Table for data on received goods: list of material assets, quantity (in words), unit of measure. A dash is placed on the remaining empty space in the table.
• Below the table is a sample signature of the recipient of the goods, material assets.
• The number and validity period of the power of attorney, the signature of the recipient of the goods, in accordance with which documents the receipt of goods and materials, the number and date of the document confirming the receipt of the goods, are written on the spine. The spine is filled with accounting staff.

After filling out the power of attorney, it must be certified by the signature of the head and chief accountant, the seal of the organization.

Receipt of goods or material values ​​from an individual

If goods and materials are received personally by an individual (entrepreneur), then he does not need to present a power of attorney. In this case, the organization draws up the release of goods (invoice, expense), based on a passport or other document confirming the identity of the entrepreneur. You also need a certificate of state registration of the entrepreneur.

However, practice shows that some legal persons require the entrepreneur to issue a power of attorney for himself. These actions do not comply with the actual law.

A power of attorney (and passport) may be needed if the entrepreneur entrusts the receipt of goods to another person (for example, an employee).

In this case, the entrepreneur draws up a power of attorney for an authorized person.

• If the physical a person - the director of the enterprise, then goods and materials, securities, monetary documents are issued exclusively by proxy, like any other employee.
• If we are talking about an outsider who is not related to the enterprise, then a power of attorney can be issued, but only in special cases.

For example: a general power of attorney to receive goods is issued to a specific employee of the company from a specific legal entity. However, upon receipt, it was revealed that the goods were not in stock. In this case, a company representative can redirect the counterparty to the warehouse of another supplier who has this product. Consequently, a representative of one legal entity will receive a power of attorney to receive goods from an organization of which he is not an employee.

But usually a power of attorney for physical. a person who is not in an employment relationship with a particular company is not discharged.

Powers of attorney to receive goods in a free (arbitrary form) from an individual or company.

Special cases

Sale of goods and tangible assets for cash and transfer them free of charge

All free of charge transferred or purchased goods and materials are transferred by the supplier only together with a power of attorney for the recipient. In this case, the power of attorney helps to correctly identify the recipient of the goods.

However, due to the fact that physical it is not always possible for a person to issue a power of attorney (for example, during an unscheduled purchase of goods or while on a business trip), it is possible to release valuables for cash without providing a power of attorney by the buyer.

Transfer of goods for the purpose of storage or processing

A power of attorney is also drawn up in both cases:

• If the supplier has previously provided evidence that the persons who signed the invoice are employees of the buyer's organization and have previously received goods from that company, then the goods may be accepted by the person without a power of attorney. However, this is an example of a special case, the legitimacy of the actions in which was recognized by the court.
• If the possibility of receiving the goods is fixed in the contract for a certain physical. person, then the acceptance of goods and materials can be performed without a power of attorney (with the provision of a passport and a certified copy of the contract).

The process of transferring goods

The invoice must be signed by authorized persons (it is most reliable if it is the authorized person who provides the power of attorney).

Only in some cases (for example, which is described a few paragraphs above) will the receipt of the goods be considered legitimate.

Also, to receive the goods, the authorized person must show a passport or other document confirming the identity. After the goods are received, the power of attorney must be handed over to the accounting department of the organization that issued this document, attaching a certificate of release of the last batch of goods (which was received under the provided power of attorney).

Form of drawing up a power of attorney from an individual

Compiled in printed form or by hand:

• Document's name.
• Place of drawing up and date of the power of attorney.
• Full name of the principal and details of the identity document.
• Next, the data of the authorized person and the powers granted are prescribed.
• The validity period of the power of attorney must be indicated.
• It is also necessary to prescribe whether there is a right to transfer this power of attorney.
• Full name, signature, stamp (if any).

When is a power of attorney invalid?

• A power of attorney containing blots and corrections is not considered valid. It can be made legitimate if the person who made the power of attorney confirms the introduction of blots with a signature.
• The form is not filled out in accordance with the established procedure or details are not specified.
• The recipient does not have the passport specified in the power of attorney.
• The power of attorney has expired.
• The recipient organization received a notice of cancellation of a power of attorney for a specific individual. face.

In these cases, the release of inventory items by the relevant organization is not carried out.

Transfer of powers of physical. face requires notarization. Otherwise, the document has no legal force.

Please note that the release of valuables without a power of attorney entails administrative responsibility!