In a successfully operating organization, the number of accounts submitted to pay is a very decent package. To such documents (they are combined into accounting category) include banking and primary: tax declarations, calculations, invoices and others (about nuances of proxy for the right to sign primary documents).

In accordance with the concept of the first and second signature (clarified in the instructions of the Central Bank of the Russian Federation of 30.05.2014 No. 153 - and) there must be a signature of the head of the enterprise or chief accountant. In the case of the initial absence of the chief of chief in the state of the company (in small enterprises, such a situation is not uncommon) all documents must be signed. Makes this entrepreneur - director of the company.

Requirements for attorneys

Representative of the right to sign accounts can be appointed both physical and legal entity. This may be an employee of the enterprise to whom the right to sign the account is entrusted on the basis of an administrative document on the organization.

Important! In compliance with all the formalities necessary to draw up the order and issuance of power of attorney on its basis, the law provides even the possibility of issuing the right to sign accounts on the third party individualwho is not an employee of the company.

Clause 3 of Article 9 in Law No. 129-FZ refers to the definition of persons who have the right to sign accounts, at the joint discretion of the head of the enterprise with the chief accountant.

Who is the document drawn up?

Articles - Civil Code Clearly stipulate the essence of the power of attorney. Being a legally significant act with important consequences, the preparation, design and issuance of a power of attorney to sign an account must be carried out by the person dealing with the legal side of the issues.

On the other hand, this power of attorney is associated with financial relationsIt means that the issuance of it should be held with the direct participation of the chief accountant of the company. Signs of attorney director of the company.

When contacting notary services, the preparation of the power of attorney is usually a specialist, Visible for this additional fee.

Important! With independent compilation of attorney, it is necessary to strictly follow the rules stipulated by the laws, since an incorrectly compiled document can be declared later insignificant, therefore, the accounts signed on its basis will be invalid.

How to avoid complaints from a partner?

It is often issued in the form of paper, decorated for transmitting several types of powers at the same time.

This is definitely convenient, but such a document risks to cause doubts from the partner's side. In the case when it is necessary to authorize a representative on the signature of invoices, acts and invoices to authorize one power of invoices, acts and invoices, it is necessary to directly register in the text of the document, listing everything on points. So it will be possible to avoid claims from a third party and in the tax authorities issued by the deduction of the organization.

We write power of attorney for signature invoices, acts and overhead

Algorithm for the preparation of power of attorney for the right to sign invoices, acts and overhead organizations:

1. Capital letters in the upper part of the A4 sheet in the center of the line writes the name of the document: "Power of Attorney" and its number.
2. Below to the left is the place of paper issuing (for example, moscow) and date in words (for example, the first June two thousand seventeenth).
3. The text is written, who is a principal:
   • date of Birth;
   • place of residence;
   • information about the passport for an individual;
   • company name and details - for legal.

   For example, citizen RF individual entrepreneur Andreev Andrei Andreevich, Passport Series 52 85 No. 750879, issued 15.04,2005 ATS "Danilkovsky" of Moscow, living at the address Moscow, ul. Parkovaya, D.7, TIN 785625852355, Untils 325669852145258, certificate state registration As an individual entrepreneur of November 26, 2011 No. 002585985.

4. Next, you should specify who is an attorney, the same data as in paragraph 3 (for example, senior Accountant Copotkov Anna Sergeevna, passport Series 5875 No. 587589, issued on July 12, 2007 ATS of the Khoroshevsky district of Moscow, residing at the address Moscow, ul. Youth, D.78.).
5. List which powers to transmit this document (for example, this power of attorney emphasizes to sign on behalf of Andreva Andrei Andreevich bills put by kateragments).
6. Specify whether the confusions of trusted rights is possible (for example, power of attorney issued without the right to handle).
7. Indicate how long the power of attorney is valid (for example, power of attorney issued for a period of 3 years).
8. Confirm the act of the signature (for example, signature A.S. Copotkova certificate).

Is a notarized certificate?

Paragraph 3 shares the attorney of organizations and individuals. For the first enough power of attorney, certified by the signature of the head and the seal of the organization itself.

For the principal - an individual - a notarial certificate will be required (in accordance with the second paragraph of paragraph). This requirement applies to the individual - an individual entrepreneur.

Alternative certificate option - Registration of attorney in the office of the bank. This method allows you to save money for the payment of the service and the time spent on its design.

The principal must be present in the design personally, with respect to the representative, this requirement is not necessary. His presence will be needed if the point of the "sample of the attorney signature" includes a power of attorney

Validity and methods for extension

In the number of mandatory information in drawing up attorney on the signature of the accounts includes the date of drawing up the document (paragraph 1 of Article 186 of the Civil Code).

Article 186 of the Civil Code of the Russian Federation. The term of the power of attorney

1. If the power of attorney does not specify its validity, it retains the power during the year from the date of its commission.

   Power of attorney, in which the date of its commission is not indicated.

2. A certified power of attorney, intended to perform actions abroad and does not contain an indication of its validity, remains strength to its abolition by the person who issued a power of attorney.

From this date, the duration of the paper will be counted, unless otherwise indicated in the text of the power of attorney. If this term seems too short, the rules of office work provide for the possibility of issuing a power of attorney for up to 3 years.

In the case of a not specified period of action, you can sign accounts on the basis of a power of attorney during the year from the date of its issuance. Then you have to make a new paper. Power of attorney without improving the issuance date is considered invalid.

Conclusion

Power of attorney - a special importance document, its details and the correctness of the compilation closely check in all controversial situations. It is also needed in the daily activities of the company, and in cases of vacation or manual business trips.

When designing and issuing it should be acting in accordance with the regulations in order to exclude the possibility of recognizing insignificant documents signed on its basis.

A power of attorney is permission in writing to the transfer of authority from one name ("principal") to another adult and capable physical or legal entity ("trusted").

Civil code is regulated:

• their features of various species;
• the timing of their action;
• handlight;
• termination

One of these acts in legal practice Represents and overhead. As a principal, organizations and individual entrepreneurs .

In which case is required?

The heads of enterprises often leave for various cases in order to maintain and develop their business, as an option, are sent on business trips. At this time, processes that require their attention are often held, and questions appear, to solve the decision.

Registration

Declares the document manager or employees endowed with such powers. In drawing up attorney, the organization requires the signature of the head and the chief accountant, or other persons authorized on behalf of the Organization.

If necessary, the same person has the ability to put a signature on behalf of the Chief and on behalf of the chief accountant.

Power of attorney must necessarily exist in writing. The information contained within the document is obliged to be complete and exhaustive.

In the text of the power of attorney should not be:

1. blots;
2. crossing;
3. invalid creditor and trusted data.

At the power of attorney, you must specify the date of its design, otherwise the document will be invalid. It is indicated at the top of the document.

Certification of the document

A power of attorney issued by a legal entity is sometimes valid without notarization, but in some cases it is necessary. When hand, the initial act must also be certified by a notary.

Entrepreneurs without the formation of a legal entity can also issue a citizen by attorney or enterprise. In essence, the power of attorney from the PI differs little from the same act from organizations.

An entrepreneur must necessarily make sure his signature in the notary. Without a power of attorney, only the entrepreneur itself is waited.

Validity

The Civil Code of the Maximum Power of Power of Attorney does not determine. The law does not limit the options for determining its execution. If the time of the document is not specified, it is set in the number of one year.

Conclusion

Power of attorney to sign the invoices and are the common type of these documents. They help the uninterrupted work of the enterprise, as the position of the company's head assums frequent lack of in the workplace.

A power of attorney for the right to sign the primary documents - the sample will need it when the head of the company instructs the signing of the primary to its employees or other persons. Consider, in what cases you need such a power of attorney and how to properly compile it.

In which cases is the power of attorney for the execution of the primary?

Managers of companies, especially large, very busy people. And they usually have no time to sign all the documents issued in the enterprise. Such powers are usually transmitted to the Deputy, Chief Accountant or heads of divisions. In order to signed by these employees, the documents had legal forceIt is necessary to make a power of attorney for the right to sign the primary documents.

Its form is not legally approved; therefore, when drawing up, it should be guided common requirements legislation (in particular, Article 185 of the Civil Code of the Russian Federation).

Power of attorney or order?

Often the question arises: which of these two formats is better to choose to transfer the authority?

Strictly speaking, the order is an internal document document, and the powers granted to them apply only to its employees.

Therefore, the format of the order is advisable to choose if it is supposed to entrust the employee signing only internal documents. If the documents are transmitted to external users (shipping overhead, invoices, etc.), then it is better to use the format of attorney.

Although, for example, in terms of Tax Code To transfer authority to sign invoices, these documents are equivalent (paragraph 6 of Art. 169 of the Tax Code of the Russian Federation).

Definitely in the format of a power of attorney should be transferred to the authority to persons who are not in the state of the company (for example, employees of the outsourcing company leading accounting services).

Sample power of attorney for signing primary documents

Power of Attorney for the signing of the primary information:

1. The name of the document, indicating the word "power of attorney" (usually they write "power of attorney to ...").
2. Place of drawing up a document (locality) and date.
3. Company details are the full name, legal address.
4. Information about the employee who signed the power of attorney on behalf of the company. It can be either a leader or a person who has the right to sign such documents. It also indicates a document defining the authority of the principal. For the manager, this is usually the charter, for other persons - an order, power of attorney, etc.
5. Information about the attitude of power of attorney - Full name, details of a document certifying the identity and registration address.
6. Powers transmitted by proxy. In our case, here you need to bring a detailed list of documents, the right to sign the signing of which is transmitted to a trusted person.
7. Validity. If this item is not full, the power of attorney will automatically be considered valid during the year from the date of issue.
8. An indication of whether the authority has the right to reflect its powers.
9. Signatures of the head and trusted person, the printing of the enterprise.

In general, the power of attorney issued on behalf of a legal entity does not require a notary certificate (paragraph 4 of Art. 185.1 of the Civil Code of the Russian Federation).

However, if there is a possibility that it will need to be provided to state (for example, registration or judicial) authorities, it is better to progress and assure power of attorney at the notary.

If the company's head conveys other persons to sign the primary, this operation can be framed by attorney. This document In accordance with the provisions of the Civil Code of the Russian Federation and the general requirements for document flow. It must necessarily describe the powers of a trustee.

We make the transfer of the right to sign the invoice

Elena Orlova, Tax Consultant LLC Auditinkam, Tyumen

The signature in the invoice may install not only the head and chief Accountant, but also other authorized persons. Consider some of the features of transmitting the right to sign this document.

Paragraphs 5 and 5.1 of Article 169 of the Tax Code of the Russian Federation summarizes the obligatory details of the invoices exhibited in the sale of goods (works, services), the transfer of property rights and upon receipt of payment, partial payment to the upcoming deliveries of goods (work, service provision) respectively.

Paragraph 6 of the same article determined that the signatures of the head and the chief accountant of the organization are a mandatory attribute of the invoice. It is possible to sign it and other persons authorized to such an action by order (in a different administrative document) for the organization or attorney on behalf of the Organization. When invoicing an invoice with an individual entrepreneur, this invoice is signed by them with the indication of the details of its state registration.

Decree of the Government of the Russian Federation of December 26, No. 1137 in the form of an invoice among the obligatory details of its requisites:

Head of the Organization (signature) (Full name) and chief accountant (signature) (Full name).

Wherein tax authorities Carefully assess the signatures when checking. And often find deficiencies in the design of the invoice. These include:

lack of deciphering the signature of official (authorized) persons;

signing an invoice by an unauthorized person;

the absence of one signature when the presence of two is required.

And this is qualified by them as a violation of the procedure established by the norm of the specified clause 6 of Article 169 of the Tax Code of the Russian Federation. And behind this should fail to deduct the amount of VAT given in the invoice in question, and the emergence of the taxpayer for tax arrears. The penalties are made for the untimely tax payment in accordance with Article 75 of the Tax Code of the Russian Federation and penalties in accordance with paragraph 1 of Article 122 of the Tax Code of the Russian Federation.

In paragraph 6 of Article 169 of the Tax Code of the Russian Federation there are no restrictions on persons who can be authorized to sign invoices on behalf of the Organization. Therefore, persons who are not officials of the Organization can be endowed with the right signature of invoices. This was confirmed by the judges of the FAS of the North-West District in the decision of June 16, 2006 in case No. A13-14164 / 2005-28.

When making an invoice in this case, options are possible: to use its standard form or indicate the position of the person who signs it by proxy or on the basis of an administrative document on the organization instead of the head or chief accountant.

At first, the Ministry of Finance of Russia clarified that it should not indicate the posts of these persons in the invoice. At the same time, in order to identify persons actually signing invoices, after the signature, it would be desirable to indicate the names and initials of the person who signed the corresponding invoice (the letter of the Ministry of Finance of Russia of August 9, 2004 No. 03-04-11 / 127) .

Also, the tax authorities noted that if the invoice was signed by an authorized person, with an indication of his position directly, such an invoice should not be considered as compiled in violation of paragraph 6 of Article 169 of the Tax Code of the Russian Federation (a letter of the Federal Tax Service of Russia of May 20, 2005 No. 03-1-03 / 838/8). Later, the Ministry of Finance of the Russian Federation explained that the Tax Code of the Russian Federation does not prohibit the additional details of the following details (information), including the post of an authorized person who signed an invoice (letter of the Ministry of Finance of the Russian Federation of April 23, No. 03-07-09 / 39.

The lack of a taxpayer has a copy of orders of managers of suppliers or power of attorney on granting the authority to sign invoices to other persons in many cases, the tax authorities qualify again as a violation of the procedure established by the norm of the specified article 169 of the Tax Code of the Russian Federation.

With the given position agreed and arbitration courts. On the inability to indicate the position of authorized persons in the invoice and the need to indicate the names and initials of the person who signed the invoice, as well as the presence of copies of orders of managers of suppliers on providing authority to sign invoices to such persons recalled judges of the FAS of the North-West District in the Resolutions from November 27, 2006 in case No. A56-55403 / 2005, dated October 31, 2006 in case No. A56-825 / 2006.

Thus, in the form of an invoice, it is advisable to indicate after the surname and initials of the authorized person. If in the invoice details, the head of the organization and the chief accountant were attended by the names and initials of the head and the chief accountant of the Organization, then under them it is recommended to indicate further: for the leader of the organization and for the chief accountant, respectively. At the same time, the authorized person must put his signature and indicate its name and initials (Letter of the Federal Tax Service of Russia of June 18, 2009 No. 3-1-11 / [Email Protected]).

Appendix No. 1 (approximate powers of attorney)

Power of attorney for the right signature of overhead and invoices (download sample)

Power of attorney for the right to sign the invoices is in free form. This type of documents is also drawn up as similar power of attorney that allow you to sign acts of work performed or invoice, indicating the right of the representative to assign precisely the invoices.

The principal in this case can be an individual entrepreneur or a legal entity, and a representative - a natural or legal person, IP, a citizen of another country or a stateless person. Organizations, as a rule, to design a power of attorney to sign the invoices use their corporate form.

If necessary, document can be assigned a number. The power of attorney should be specified:

in words of compilation;

date;

names of the parties;

addresses;

OGRN;

CAT for legal entities;

certificate of State Registration as an entrepreneur (for IP).

Passport details, place of registration (for individual and representative of the Jurlitz).

If the attorney is a citizen of another country or a stateless person, it is necessary to specify in the text of the power of attorney, scoring the data certifying the personality.

Power of attorney can be discharged with or without the right. Without an indication of the term, the power of attorney will be maintained throughout the year. Power of attorney for a certain period cannot act more than 3 years.

Power of attorney for the right to sign the invoices sign both sides, and it is not necessary to assure this document from the notary.

If an employee has a power of attorney that gives the right to receive commodity and material values \u200b\u200bon outfits, accounts, orders, agreements or agreements (M-2 form), it is enough for the signing of the invoices. Required condition - Power of attorney this form can be issued only to an employee of an organization that trusts the signing of these documents. The power of attorney for a period of 15 to 30 days is issued.

The principal when issuing a power of attorney to sign the invoices may act exclusively to the organization and individual entrepreneur (legal entity). A physical person and organization may become a representative. The Tax Code of the Russian Federation does not provide for restrictions in the appointment officialswho have the right to sign invoices for the chief of the organization.

If the invoice signs the person specified in the power of attorney, then the signature should indicate:

the position of the person who signed the invoice on behalf of the Company, if this person works in this organization;

surname, first name, patronymic of a person who signed the invoice;

the name and details of that document, on the basis of which a person signs the invoice on behalf of the company;

signature of a trusted person.

To avoid complaints, it is better to attach a copy of the power of attorney to the documents.

Signing the invoice of the warehouse (storekeeper)

An employee dealing with the TMC is needed special law on the right to sign the consolidated invoices (the form of TORG-12).

The specifics of the rover functions are such that he should take, keep and release the TMC, etc. Also also the head of the warehouse controls the accounting of warehousing operations and reporting. The counterparties reasonably require a power of attorney when transferring commodity values, since the invoice must sign leader and chief head.

Other faces can sign invoice in a special when you endow their response authority through power of attorney, order, etc. In power of attorney, there must be a clear indication of which documents can sign the head of the warehouse and whether he has the right of handover.

Re: Power of attorney for the right to sign invoices

D O V E R E N O S T B

_______ first December two thousand fifth year

Limited Liability Company "_____________" (recorded in a single state Register legal entities about the creation of a legal entity for OGRN? ____________ from ________, certificate series ___? _______) represented by the director

_______________________

acting on the basis of the charter of LLC "____________________________", trusts consisting in the state _________________

_______________________

(passport_______________)

sign as a manager on behalf of LLC "______________________________" Acts of work performed (services rendered), society invoices.

A sample of the signature of the trusted person __________________________ I assure.

This power of attorney was issued without the right of handover until December 31, 2006 (thirty-first of December two thousand and sixth year).

Power of attorney for the right to sign invoices

This type of power of attorney is designed to sign the representative of invoices in organizations and institutions.

The invoice is signed by the head and chief accountant of the organization or other persons authorized by the order by the organization (other regulatory document) or by proxy on behalf of the organization.

In power of attorney as a principal for the right to sign an invoice, organizations and individual entrepreneurs can be (only legal entities). The representative may be any individual. The Tax Code of the Russian Federation does not contain restrictions on the appointment of officials who have the right to sign an invoice on behalf of the head and chief accountant.

The volume of transmitted powers should include a list of documents. who have the right to sign a representative.

If the representative signs the invoice, then in the place allotted to sign, it is recommended to specify the following:

the position of the representative who signs the invoice on behalf of the Organization, if it is in any position in this organization;

FIO of the representative who sign an invoice on behalf of the organization;

details and the name of the document representing this person to sign an invoice;

and signature of this person.

Power of attorney for the right to sign documents

Power of attorney for the right to sign documents is issued in freely form. Organizations are usually discharged on the branded form. The action of power of attorney for the right to sign documents is limited to a specific end date. The validity of the power of attorney is indicated in the text of the power of attorney and cannot exceed three years. If the validity period is not specified, the power of attorney is valid for 1 year from the date of issue.

For some powers of attorney, a notarized certificate may be required.

Power of attorney for the right to sign documents ceases its effect as a result:

The composition of the transmitted authority must necessarily contain a list of documents that the representative has the right to sign. A power of attorney for the right to sign documents may be discharged under a specific type of documents: the right to sign contracts, the right to sign invoices, acts, accounts and invoices. Instead of power of attorney, an order for signature can be used. Power of attorney to receive the goods. In turn, gives the right to sign acts and invoices on the obtained TMC.

Currently, you can take a risk to deduct VAT on the invoice invoices of the entrepreneur signed by his representative by proxy. Now it directly allows the Tax Code.

Previously, officials demanded that the invoices assumed the entrepreneur personally (letters of the Ministry of Finance of Russia dated July 24, 2012 No. 03-07-14 / 70 and on January 14, 2010 No. 03-07-09 / 02). But from July 1, there is a direct rule that the invoice for a businessman can sight another person. The main thing is that he had a power of attorney for this (paragraph 6 of Art. 169 of the Tax Code of the Russian Federation). Therefore, now you can no longer ask the entrepreneur to redo the invoice in which it stands someone else's signature.

In the article we will give a sample of attorney. And let's tell you what details do you pay attention to not to lose deductions. Tips will be useful and in the case when you make up a power of attorney. After all, if the counterparty finds a mistake, he will ask to submit a new power of attorney or reorganize an invoice. So it should look like a power of attorney for the signature of entrepreneur invoices:

Form of attorney

For power of attorney, which are issued by entrepreneurs, special requirements are established. These documents need to be notary (paragraph 3 of Art. 29 of the Tax Code of the Russian Federation, paragraph 4 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of July 30, 2013 No. 57). Therefore, check that at a power of attorney, a copy of which your company presented a businessman, was a certificate notary inscription. And in any case, check all the details, which will be discussed further in the article. After all, the notaries make up power of attorney from the point of view of the Civil Code. And not always know what else additional requirements These documents nominate tax authorities.

If you make a power of attorney on behalf of the entrepreneur, then ask the notary to take into account all the details for the buyer. To then not spend money on a new power of attorney. By the way, if you bring the finished text of the power of attorney and ask the notary to assure it, then he must do it. And take the state duty only for the certificate - 200 rubles. (the appellate definition of the St. Petersburg City Court of July 10, 2012 No. 33-9692 / 2012). But, as a rule, the notaries do not agree to this and constitute a power of attorney in their templates. And from this service is more expensive.

Date of preparation

The power of attorney for the signature of the entrepreneur invoices should contain the date of compilation. Without it, the document is invalid (paragraph 1 of Art. 186 of the Civil Code of the Russian Federation). To eliminate the issues of inspectors, let the power of attorney be dated July 1 or later. If the entrepreneur issued it before the entry into force of the amendment to paragraph 6 of Article 169 of the Tax Code of the Russian Federation, the claims for deductions are not excluded. After all, at that time, the invoice on behalf of the entrepreneur, according to officials, could not sign anyone except him personally.

The term for which the businessman issued a power of attorney for the right to sign invoices may be any. Moreover, this props is not mandatory.

If the entrepreneur does not set the period during which another employee has the right to visit invoices, the power of attorney will be valid during the year from the date of issue.

Right to assign invoice

At a power of attorney, several powers are often prescribed. For example, the representative instructs to assure any documents. But for the buyer, such formulations are dangerous. It is safer to trace so that a power of attorney it is clearly said about the right of the employee to sign invoices, overhead, acts. That is, you need to list specific documents. Otherwise, tax authorities can declare that the representative is not entitled to put the signature on these documents and refuse the company in the deduction.

Signatures

At the power of attorney there must be a signature of the entrepreneur. Moreover, put on this document, as well as in the invoice, facsimile is impossible (the letter of the Ministry of Finance of Russia of March 15, 2010 No. 03-02-08 / 13). In addition, the businessman may include in the power of attorney samples of signatures of representatives. This is on the hand of the company. Then it will be possible to compare the signature in the power of attorney and the invoice and make sure that an authorized employee assured him. After all, if the inspectors find that these signatures are diverted, they may refuse to deduct tax. But the power of attorney without sample samples is also valid. Therefore, if the businessman did not add them, he is not obliged to redo the document.