How to fill out a power of attorney to receive goods and goods

Power of Attorney to receive inventory items (Inventory and Materials) is a document that confirms the rights and obligations of the parties. Provided by one person to another for his legal representation before third parties.

At enterprises, this document is issued to one of the employees or to another authorized person, giving the right to receive goods and other valuables from the supplier under the concluded contract.

Types of power of attorney

Such a form has two main forms - M-2 and M-2a.

• In the first case, the document will be issued only for the receipt of goods and materials from the supplier with whom the contract is concluded for the first time or goods are rarely purchased from him.
• The second standard form is required to obtain goods and materials from one supplier, with whom work is carried out on an ongoing basis.

Depending on the scope of authority, powers of attorney can be:

• General or general: grants the right to a trustee to receive or implement a full range of various legal actions.
• Special: grants the right to obtain or implement the same (related) legal actions.
• One-time: grants the right to receive or perform one specific type of action.

Filling out such a document requires responsibility and care, since during inspections, the tax office first of all reviews these forms - all columns must be filled out correctly and without corrections.

Issuance of a power of attorney to receive goods and services

This important document must be provided in accordance with all the rules, and filling out the form must be done with great responsibility. All columns must be filled in and endorsed with a signature and seal.

On the front side form indicates:

• OKPO of the company (information is in the Charter of the company).
• Date, number and expiration date of the document.
• Data on the payer and recipient (full name, position, etc.), company name, TIN.
• Passport data, position held and full name employee representing the company.
• Payer details.
• The name of the provider's organization.
• Documents that are the basis for the issuance of goods.

On the reverse side it is necessary to indicate information about goods and materials: list, quantity, units of measure and number in order. If there are empty columns, then they are underlined with a large zigzag. The trustee signs below, and the document is certified by the signatures of the head, chief accountant and the seal of the enterprise.

Who needs a power of attorney for goods and services

This document can be issued to the buyer or seller. Legal law establishes the rules for which a power of attorney is needed. The law provides for the right of persons to conclude a document in order to protect and secure the rights of both parties.

This document is required:

• When goods and materials are transferred from the supplier to his warehouse. In this case, the seller must check the authority of the trustee.
• When transferring goods and materials on the territory of the buyer. This happens when the seller himself brings the goods to the consumer.
• When transferring in neutral territory. The conditions of the meeting and the place must be prescribed in a special contract, which is drawn up in advance.

The legislation does not indicate to whom specifically a paper can be issued. If necessary, it can be provided for an employee of a company or enterprise, as well as for a person who is not officially on the staff of the organization. The question may arise, why does an official employee need a power of attorney if his rights are prescribed in the employment contract, and the acceptance of goods is included in his terms of reference?

The labor agreement usually prescribes the transfer of goods and materials on the territory that does not belong to the buyer. In this case, if the employee is not the head of the company, then he must have such a document with him, since it is not known whether he is an employee of the company or enterprise.

In case of a one-time purchase of goods, this form must be available to an outsider if he is entrusted with the obligation to receive the goods. After all, such a person is not financially responsible and in case of fraud, it will be difficult to prove the correctness of the enterprise.

Term of the power of attorney to receive goods and materials

Validity of this document equals 5 years- this is prescribed in the legislation and indicated on the form itself. If this entry is not on the document, then from the moment of drawing up the power of attorney is valid for exactly one year. The date of issue must be indicated on it; without this entry, the paper is invalid. It is more convenient to obtain a power of attorney for a maximum period, but sometimes this is not possible. The goods can be supplied centrally or during each transaction the list of goods and materials will vary. If the document is issued for a one-time receipt of goods, then it is valid only for 10 days.

Accounting for these forms is carried out in a special book - a laced and numbered magazine "Accounting for powers of attorney."

The log shows:

• The number of the power of attorney, it must match the number on the form.
• Trustee data.
• Document issuance date.
• The signature of the authorized person is evidence that he received the document.

After receiving the goods, the employee must report, and the next day submit to the accountant a document on the transaction. The specialist notes in the journal the number of the invoice and the date of receipt of the goods opposite the column in which the data on this power of attorney to receive goods and materials are displayed. The document must be kept by the seller along with the consignment note.

Invalid Power of Attorney

This document may be declared invalid if it does not indicate the date of issue. A power of attorney is required for an urgent transaction. It comes into force from a certain moment and ends at a certain moment, so the date of issue must be mandatory.

Paper is considered invalid if it does not contain any important data about the trustee or supplier, and there are corrections and blots.

It must be remembered that this is an important document that is filled out slowly, correctly and clearly.

In certain cases, a power of attorney is returned:

• The power of attorney is canceled if the person for some reason has not received the goods and materials. The employee must notify their organization and supplier of this. If the seller still releases the goods, then such a transfer will be considered illegal.
• If the document has not been used. At the end of the validity period, the document is returned to the company the next day. The accountant makes a note about this in the journal “Accounting for powers of attorney”, and the form itself is left in this book as unused.

And finally, the power of attorney can be in the form of specially created printed forms, or you can use a document created in electronic form.

Blank forms are printed in word format and filled in manually. You can fill it out on a computer, for example, using a special program, and then certify the document with signatures and a seal.