Why and when are they given the right to sign papers?
Documents are endorsed not only by the manager, but also by other employees - within the limits of their functionality.
Accountants endorse balance sheets, accounts and reconciliation reports, economists – plans, reports and calculations, lawyers – contracts, specifications and claims, personnel officers – personnel orders, work books and memos. Who and what exactly is authorized to endorse is included in the sample order granting the right to sign or power of attorney. The right of first and second signature is distinguished. The first belongs to the leader. To grant such a right, a sample order on the right of first signature is used. The second is provided to an authorized representative - an employee of a budget organization. Such information is reflected in:
- order;
- job description;
- position;
- powers of attorney.
The first three relate to internal documentation. It is unacceptable to register them in the name of a person who is not in an employment relationship with the organization. But a power of attorney can be issued both to a regular person and to a third party.
Who will sign the invoice?
The Tax Code of the Russian Federation(1) allows not only the manager and chief accountant to sign the invoice: “other persons” can also sign.
The reason for enshrining this possibility in the law is obvious: if in large organizations with a large turnover the manager and chief accountant sign each invoice, then we can assume that they will only have to do this all their working time. In addition, in small companies, under certain circumstances (illness, business trip, etc.), the head of the organization and the chief accountant may assign another person to sign this and other similar documents. However, when signing invoices by persons other than the head of the organization and the chief accountant, it is necessary to correctly formalize both the delegation of the right to sign and the signature itself on the invoice.
Often, an error made in an invoice by a supplier of goods (works, services) can lead to serious financial losses for the buyer: he will not be able to accept the VAT specified in this document for deduction (and its amount, as a rule, ranges from 10 to 18 %). If a company violates the requirements of the law, then it cannot avoid conflict situations both with the tax authorities and with its counterparties, who will require the issuance of correctly executed invoices accompanied by copies of documents confirming the authority of the persons who signed them.
