When do you need a power of attorney to receive goods and materials, and how to issue it?

A power of attorney to receive inventory items (TMS) is a type of special paper that is necessary to transfer the authority to receive inventory items on behalf of the company. It is drawn up in a certain form and signed by the chief accountant and the head of the company.

What is a power of attorney to receive goods and materials?

A power of attorney to receive goods and materials is a paper that confirms the right to receive inventory items on behalf of the company. It is drawn up by the first person (director and accounting) for the second (representative), confirming his authority to accept supplies from third parties (supplier).

Such papers are especially widespread in those enterprises where one-time or permanent purchases from suppliers are made.

As a rule, the need to issue a power of attorney may arise in the following cases:

• When transferred from the supplier to his warehouse. The power of attorney confirms the authority of the person to receive the relevant goods.
• When transferred to the buyer's premises. The relevance of this document is due to the fact that the courier is obliged to make sure that the goods are in the right hands.
• When transferring in neutral territory. In this case, the document not only confirms the authority of the recipient, but also regulates the place of the meeting, as well as its conditions.

Thus, the power of attorney to receive inventory items is an important aspect of working with suppliers. It allows you to relieve the head of the need to regulate the supply of certain goods himself, shifting these responsibilities to the appropriate person.

Who can be given a power of attorney?

There are no restrictions on the part of the legislative framework in matters relating to the circle of persons to whom a power of attorney can be issued. That is, the document can be issued to both a person who is an employee of the company, and not being one.

Let's look at both cases in more detail:

• Company employee. Typically, such powers of attorney for the receipt of goods and materials are issued when the issuance of any material value is carried out outside the warehouse or other facility assigned to the recipient company. Such a document is a confirmation that the recipient is officially a representative of the company for which the goods are intended.
• Not a company employee. As a rule, such powers of attorney for the receipt of goods and materials are issued in the case of one-time orders, which can also be received by a person who is not an employee of the company (friend, relative, etc.) In addition, such documents are often issued to employees of logistics companies, to whom responsibilities are transferred on delivery of the goods.

It is important to remember that a power of attorney to receive goods and materials does not make the recipient financially liable, which entails some risks and dangers.

Does the director need a power of attorney to receive goods and materials?

The director of the organization can receive goods and materials without any powers of attorney. This is provided for by the articles on the powers of legal entities, and in accordance with them, he acts in accordance with the charter. To confirm his authority, the head can provide the following documents:

• extract from the employment contract;
• extract or copy of the charter itself;
• certificate from the Unified State Register of Legal Entities;
• a copy of the protocol.

On the basis of the documents described above, the director has full authority to carry out any actions on behalf of the company, in particular, to receive goods and materials, without any powers of attorney.

Validity period of the power of attorney to receive goods and materials

The duration of this type of power of attorney is 5 years from the date of compilation. If the expiration date of the document is not specified, it is considered that it can be used within a year. It is important to note that the date of compilation must be indicated on the form itself. Otherwise, the paper cannot be considered valid.

A power of attorney to receive goods and materials can be issued both for a long period for regular receipts, and for a short one. In the second case, the document is valid no more than 10 days. Upon the fulfillment of all obligations prescribed in the power of attorney, the recipient must report to the management and provide all the necessary papers the next day.

Accounting for powers of attorney must be recorded in a special book, which displays the following information:

• number of the power of attorney;
• recipient data;
• the period for which the document is issued;
• the signature of the recipient of the paper.

The presence of such a database allows you to control the issuance and use of powers of attorney as needed.

In the samples of powers of attorney for obtaining goods and materials of the M-2 form, there is a special tear-off spine, which allows you to more effectively record the production of documents of this type.

Form of power of attorney: what it consists of, filling rules

A power of attorney to receive goods and materials is an official document that must be filled out in accordance with certain requirements and standards. For this, the M-2 form is used.

In the M-2 form, you must specify the following data:

• OKPO of the organization, which is spelled out in the Charter of the legal entity;
• date of filling, number and validity of the document;
• data on the recipient of the goods, his position, company, TIN;
• position and full name of the person to whom the power of attorney is issued;
• payment details;
• the name of the supplier company;
• documents on the basis of which the goods are issued (delivery receipts, etc.).

In addition, on the reverse side of the power of attorney, a list of goods that must be transferred to the recipient, as well as some information about them, must be indicated without fail:

• amount;
• units;
• serial number.

If there are blank lines in the form, they must be crossed out with a large zigzag. Below the list of goods, the signature of the authorized person is put, which confirms the fact that he received the paper.

The power of attorney to receive goods and materials must be certified by the signature of the accountant and the head, as well as the seal of the enterprise itself. Otherwise, the document will have no effect.

In addition, there is another form of power of attorney M-2a, which is issued in cases where the representative must receive the goods regularly, and not one-time.

Such a document is filled out similarly to the above (M-2) with a single amendment. Additionally, the compiler must indicate the grounds on which the company delegates the obligation to receive the goods to the specified person.

The power of attorney can be filled out both by hand and electronically. In the second case, the document must be printed and certified with a signature and a seal before being issued to a trusted person. The video tells how to issue this paper through the 1C: Enterprise program:

Return of the power of attorney to receive goods and materials

In some cases, it is possible to return the power of attorney to the company to receive goods and materials. Most often this happens for the following reasons:

• The power of attorney must be canceled and returned to the company if the authorized person has not received the document for any reason. In this case, the supplier and the organization itself must be notified. If the seller issues the goods, then such actions will be considered illegal.
• If the paper has not been used before the expiration date, it must be returned to the accounting department, where a corresponding note will be made in the journal. Most often, this happens due to supply failures on the part of the seller, the impossibility of transferring the goods.

In addition, the return of the power of attorney may be carried out due to its incorrect filling or the presence of a large number of blots and corrections. In such cases, the document must be reissued by the accounting department.

Drawing up a power of attorney to receive goods and materials is a rather complicated procedure that requires knowledge of certain aspects and subtleties. That is why it should be carried out by a qualified accountant who will not only fill in all the necessary information, but will also be able to correctly record the issued powers of attorney.