Power of attorney for the right to sign primary documents. The right to sign primary documents: order or power of attorney

A power of attorney for the right to sign primary documents - a sample of it will be needed when the head of the company instructs his employees or other persons to sign the primary documents. Consider in what cases such a power of attorney is needed and how to draw it up correctly.

In what cases is a power of attorney required for registration of a primary?

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

Power of attorney or order?

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

Therefore, it is advisable to choose the format of the order if it is intended to entrust the employee with signing only internal documents. If the documents will be transferred to external users (waybills, invoices, etc.), then it is better to use the power of attorney format.

Unambiguously, in the format of a power of attorney, powers should be transferred to persons who are not on the staff of the company (for example, employees of an outsourcing company providing accounting services).

Sample power of attorney for signing primary documents

Power of Attorney for signing the primary the following information:

1. The name of the document, indicating the word "power of attorney" (usually they write "Power of attorney for ...").
2. Place of drawing up the document (settlement) and date.
3. Company details - full name, legal address.
4. Information about the employee who signed the power of attorney on behalf of the company. This can be either a manager or a person who has the right to sign such documents. It also indicates the document that defines the powers of the principal. For a manager, this is usually a charter, for other persons - an order, a power of attorney, etc.
5. Information about the recipient of the power of attorney - full name, details of the identity document, and registration address.
6. Powers transferred by proxy. In our case, here you need to provide a detailed list of documents, the right to sign which is transferred to a trustee.
7. Validity. If this item is not filled in, the power of attorney will automatically be considered valid for one year from the date of issue.
8. An indication of whether the performer has the right to delegate his authority.
9. Signatures of the head and trusted person, seal of the enterprise.

However, if there is a possibility that it will need to be submitted to state (for example, registration or judicial) authorities, then it is better to play it safe and certify the power of attorney with a notary.

If the head of the company delegates to other persons the authority to sign the primary, this operation can be formalized by a power of attorney. This document should be drawn up in accordance with the provisions of the Civil Code of the Russian Federation and the general requirements for document flow. It must describe in detail the powers of the trustee.

Documents are endorsed not only by the head, but also by other employees - within the limits of their functionality. So, accountants approve balances, accounts and reconciliation acts, economists - plans, reports and calculations, lawyers - contracts, specifications and claims, personnel officers - orders for personnel, work books and memos. Who and what exactly is authorized to endorse, fits into the sample order for granting the right to sign or a power of attorney.

Allocate the right of the first and second signature. The first belongs to the leader. To give such a right, a sample order on the right of the first signature is used. The second is provided to an authorized representative - an employee of a budgetary organization. Such information is reflected in:

• order;
• job description;
• position;
• power of attorney.

The first three refer to internal documentation. It is unacceptable to issue them to a person who is not in an employment relationship with the organization. But the power of attorney can be issued both to a regular person and to a third party.

The right to sign primary documents: order or power of attorney

Any option is suitable, but it is necessary to specify which papers the employee can endorse. It happens that the accounting department draws up a power of attorney to sign a consignment note one-time - to receive a specific batch of goods or products. Usually we are talking about empowering a person who performs such assignments episodically.

The director must approve the list of persons authorized to sign primary documents by order.

Responsibility for the execution of a business transaction and the reliability of the data lies with the person who endorsed the primary, and not with the one who maintains accounting records.

The terms of office also differ. So, the power of attorney is limited to the period that is indicated in it. Local acts are valid until the termination of labor relations with the employee or until they are canceled, a new edition is adopted. You can prescribe the duration of authority in the document itself, for example, set a one-year period. Often, powers are assigned to the period of absence of an employee, the period in this case is determined by the period of replacement.

What to write in the order

Formulations at the discretion of the administration. Usually, a sample order for the right to sign documents contains general phrases, and a power of attorney details the rights. If we are talking about the endorsement of contracts, representing the interests of a budgetary organization in third-party institutions, state bodies, then it is advisable to issue a power of attorney. Counterparties always insist on confirmation of the authority of the representative, requiring a power of attorney.

Sample order on the right to sign primary documents

The contract, invoice, consignment note, invoice are the most common official papers of primary accounting. The list is open: the administration can expand it by fixing other forms in the accounting policy.

Primary first of all confirms the fact of a business transaction. And it also acts as the basis for reflecting transactions on accounts. It is issued at the time of the fact or after the end of the operation.

Sample order for the right to sign financial documents

Financial papers show solvency and profitability. The balance is informative in this sense. It reflects the financial position at the end of the period. After looking at the balance sheet, the specialist can easily determine whether the counterparty has sources of funds, property, or only debts and obligations. Other financial papers: consolidated income statement, statement of funds and their use.

It can be attributed to financial papers and loans, loan agreements.

Sample order on the right to sign invoices

Sample order for the right to sign the chief accountant

Previously, monetary and settlement documents not signed by the chief accountant were considered invalid and were not accepted for execution. With the adoption of the Federal Law "On Accounting" No. 402, the situation has changed. According to Art. 73, accounting should be entrusted by the head to the chief accountant. Alternative options are another employee and a third-party accountant. It is allowed to conduct accounting by the head personally, if we are not talking about a credit institution.

How to revoke the right to sign

A previously issued act is canceled by issuing a new one - canceling it. It must indicate:

• what act is cancelled;
• from what date;
• graph for information.

Informing the authorized person of the cancellation is a prerequisite. Such a person can sign both on the order itself and on a separate familiarization sheet.

A power of attorney issued on the letterhead of the organization is canceled by the administrative document of the head. Notarized by a notary. The informing condition is obligatory, as in the case of cancellation.

In organizations, the practice is often used when the director issues an order to directly empower a personnel employee with the right to sign. This is done either in order to save the director's time, or to ensure that all contracts are coordinated promptly.

But there are mandatory rules by which such a power of attorney is issued. How to draw it up, and how the right to sign is transferred in practice, will be discussed later.

Rules for drawing up a power of attorney for the right to sign

The specified power of attorney on the appointment of the current employee as an authorized person is always drawn up in writing. To do this, you first need to purchase a primary form.

You can do this at any kiosk selling prints. Filling in should begin with the details of the organization, and directly the data of the director and employee. Further in the text are in the order of enumeration all the transferable powers, on which the parties have agreed in advance. These powers must also include the right to sign.

This paragraph is expanded by an additional list of documents that a person can certify for the director. This may be primary financial documentation, civil contracts, representation in a bank, and any other preferences. Further, the power of attorney is transferred to the notary's office for registration, and the director himself issues a local order, which affixes the seal of the organization and indicates information about the empowerment of the employee with the appropriate authority.

Order for the right to sign documents for the director

This order should be drawn up only in the name of one staff unit, because only one person can appoint and provide the opportunity to sign documents.

The transfer of these powers to several subjects is not allowed. The order also lists all the names of documents in which the subject can sign for the director. Two copies of such an order are made, one of which is transferred to an authorized employee. He will use it as a confirmation and addition to the power of attorney. The specified power of attorney for the executive director with the right to sign can be issued for a maximum of three years.

How to transfer the right to sign primary documents

This can be done only in the form of a power of attorney and the subsequent issuance of a local order. The list of persons entitled to sign primary documents is initially made up of the first employees of a conditional LLC. But with the exception of the director himself, only one person can exercise the powers. This may be the first deputy, executive director, chief accountant, or financial advisor. But in practice, the management of the organization is given the opportunity to appoint any subject to whom it decides to entrust the described functions.

Order for the right to sign the chief accountant

In most cases, the organization draws up an order for the chief accountant with the right to sign financial documents. This is done because it is the chief accountant who is always aware of the economic and financial activities of the institution, and because not a single property agreement passes without his knowledge. Providing the opportunity to sign documents is reflected in the local order, a copy of which must be issued to the chief accountant. He will not use it for settlements with counterparties, banks and all other subjects of the financial segment.

Power of attorney to represent interests - how to draw up?

First you need to purchase a form. In the filling process, you must specify all the actions that the representative will have the right to perform. There are practically no restrictions imposed by the legislation in this respect. The written form and the procedure for notarization must be observed. If the power of attorney does not concern property relations, then registration actions will cost the parties 400 rubles. The maximum term will also be 3 years.

Sample power of attorney for the right to sign

In order to avoid any difficulties in the future in the implementation of the powers received, the described power of attorney must be drawn up only correctly. If there are errors, the notary will refuse to carry out registration actions, so applicants may lose time on re-applying. To avoid this, it is recommended to familiarize yourself with a sample of such a power of attorney in advance. It can be done.

From this sample, it can be seen that the CEO provides an opportunity for his individual employee to perform certain actions within a specified period. At the same time, the details of the organization itself, as well as information about the authorized person, are indicated. The actions that she can perform are listed in order of priority. At the end, the signature of both parties involved is affixed.

The director of the company and the chief accountant daily sign a huge amount of different documentation (primary, financial papers, delivery documents, acts, invoices, invoices, contracts, and others).

The order is usually issued in large and medium-sized companies for the period of a long absence of the head, and also because of the existence of a huge flow of current papers that require the head's visa.

Grant procedure

To begin with, the director should decide on the choice of employees whose activities are closely related to the company's documentation.

The list of authorized persons to whom the right to sign primary documents, invoices, acts, waybills is transferred is approved directly by the head himself.

Often the selection of applicants takes place with the participation of the chief accountant. The head of the firm, in the absence of the position of chief accountant in the staff, may act as an authorized person.

In this case, the director signs twice in the company's documentation (for himself and for the accountant), which requires the obligatory fixation of the right to double signature in the company's internal order.

Registration procedure

The legislative framework

The preamble of the order, according to the generally accepted rule, must contain a reason. For this case, this is the Federal Law of December 6, 2011 No. 402, namely Articles 7 and 9. A reference to the law or the phrase “In order to ensure compliance with the rules of the current legislation” is indicated in the order.

Drafting

The order is issued on the letterhead of the company in 1 copy and contains information:

• form name;
• serial number, date, locality;
• goal (optimization of the labor process, business trip of the head);
• Full name and position of the specialist entrusting the signature on behalf of the director;
• list of documents (waybills, certificates of work performed, invoices, etc.);
• period for granting the right.

The finished draft order on the transfer of the right to sign primary securities is approved by the director. The term for empowering employees is individual for each enterprise. Duration applies from 1 quarter to an unlimited, indefinite period.

Signatures of authorized persons (samples) can be issued as an attachment to the order on a separate sheet.

The introductory signature of the specialists indicated in the document must be present on the form.

The presence of a seal on the order related to the internal documentation of the company depends on the choice of the contractor. The strict requirement to use the seal in the activities of organizations was canceled in 2016.

Facsimile or order?

It is much easier to make a stamp and not issue an order. But the facsimile is used in cases regulated by law or with the consent of the parties to the contract.

Accounting and tax documents require "live" autographs of the director and chief accountant.

Primary documentation with a facsimile signature may lead to undesirable remarks during the inspection of the tax inspector. Registration of the invoice categorically does not allow the presence of a stamp instead of a signature.

The drafting of administrative documents is recorded in the charter or regulation of the organization. The transfer of the right to sign to another employee is fixed by an order. To solve smaller orders, it is enough to issue a power of attorney with prescribed powers.

What is better to issue - an order or a power of attorney?

• Power of Attorney - is provided to employees of the organization or a third-party specialist, if necessary, to sign documents on behalf of the enterprise in a remote territory. An example is a power of attorney issued to a forwarding driver to receive goods, or to an accounting officer for bank papers.
• The order - is issued only to the employees of the company, only internal corporate papers are signed.

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Order on the right to sign primary documents sample -