What it is?
According to Article 185 of the Code, a power of attorney is a written permission to transfer powers on behalf of one person (“the Principal”) to another adult and capable individual or legal entity (“the Proxy”).
The Civil Code regulates:
- their characteristics of different types;
- their validity periods;
- re-confidence;
- termination.
One of the types of these acts in legal practice is a power of attorney for the right to sign invoices and invoices. Organizations and individual entrepreneurs can act as principals .
In what case is it required?
Enterprise managers are often absent on various matters in order to conduct and develop their business, or, as an option, go on business trips. At this time, processes often occur that require their attention, and issues arise that require reassurance.
A power of attorney for signing invoices and delivery notes is used in order not to harm the functioning of the organization. In order not to stop the work process of the head of the enterprise, if he himself is not able to sign the invoice or invoice, he transfers signing privileges to the company’s accountant.
Grantor
In a successful organization, the number of invoices submitted for payment amounts to a very decent package. Such documents (they are combined into the accounting category) include banking and primary ones: tax returns, calculations, invoices and others (read about the nuances of issuing a power of attorney for the right to sign primary documents here).
In accordance with the concept of the first and second signatures (explained in the Instruction of the Central Bank of the Russian Federation dated May 30, 2014 No. 153-I), they must have the signature of the head of the enterprise or the chief accountant. In the event of the initial absence of a chief accountant on the company’s staff (in small enterprises this situation is not uncommon), all documents must be signed. This is done by the entrepreneur - the director of the company.
Filling rules: step-by-step instructions
- The power of attorney begins with its number.
- Then the place of the act and the date of its commission are written.
- Depending on who issues the document, an organization or an individual entrepreneur, its first part differs.
Step-by-step instructions for filling out a power of attorney for a legal entity:- Name of the grantor organization.
TIN.
- OGRN.
- Checkpoint.
- Location.
- Registration date.
- The name of the body that carried out the registration.
- Information characterizing the authorized person (position, full name, gender, passport data (series, number, issued by, date of issue, department code), place (address) of registration).
- What are the powers of the signatory based on?
Step-by-step instructions for filling out a power of attorney for an individual entrepreneur:
- Full name of the principal.
- Date of Birth.
- Floor.
- Passport data (series, number, who issued it, date of issue, department code).
- Place of registration.
- Number of the certificate of state registration of an individual as an entrepreneur.
- Name of the authority that issued the certificate.
Step-by-step instructions for filling out the second part for a legal entity:
- Name of the representative organization.
TIN.
Step-by-step instructions for filling out the second part for an individual:
- FULL NAME.
- Date of Birth.
- Floor.
- Passport data (series, number, who issued it, date of issue, department code).
- Place of registration.
For an individual entrepreneur it is the same as for an individual, but the number of the certificate of state registration of the individual as an individual entrepreneur is also required.
For a foreign citizen or stateless person:
- An indication of the presence/absence of citizenship is required.
- Details of the identity document.
Read more about what a power of attorney for signing invoices is and how to issue it in a separate article.
Samples of powers of attorney to carry out specific assignments
Limited Liability Company "Scientific Thought" (full name of the organization, including organizational and legal form) In the person of the director (position of the head of the legal entity) acting on the basis of the Charter, authorizes (basis of authority) Petrov Petr Petrovich (full name) passport series 5201 No. 251922 issued by Kirovsky District Department of Internal Affairs of Borodinsk “12” March 1997 1.
Provide Science and Technology LLC with the necessary documents to obtain technical information.
2. Receive technical information, as well as other documents specified by the Regulations of Science and Technology LLC. 3. Obtain information security tools from Science and Technology LLC and perform all necessary actions related to the execution of this instruction, including the right to sign in the accounting journal and other accounting documents.
4. The representative is given the right to sign copies of the relevant documents for the execution of instructions determined by this power of attorney. 5. Conclude an agreement and sign financial documents (within the framework of work performed and services provided under the agreement). This power of attorney is valid until September 30, 2019 and was issued without the right of substitution.
I certify the signature of the person who received the power of attorney ____________ (Petrov P.P.). (signature) (full name) Director _________________ (Ivanov I.I.) Fifteenth of May two thousand and thirteen I certify Ivanov’s signature I.I._______________________________________.
Director of Novations LLC Petrov P.P.
Chief accountant of Novations LLC Vasilyeva V.V. The fifteenth of May two thousand and thirteen I certify the signature of I.I. Ivanov _______________________________________. Director of Novations LLC Petrov P.P.
The fifteenth of May two thousand and thirteen I certify the signature of I.I. Ivanov _______________________________________. Director of Novations LLC Petrov P.P.
February fifth, two thousand and thirteen. This power of attorney has been issued for a period of one year without the right of subrogation.
We invite you to familiarize yourself with: Procedure in case of need to make changes to the MTPL agreement
I certify the signature of Ivanov I.I._________________________________________.
City Nsk. The twelfth of January two thousand eighteen.
This power of attorney is issued for a period of 1 (one) year without the right of substitution.
According to clause 3 of Article 9 of the Federal Law of the Russian Federation “On Accounting”, the principles of transferring authority to record by signature acts of work performed are assigned by the manager and can be recorded in the form of a power of attorney. The power of attorney gives Vladislav Gennadievich Okatov the right to sign a certificate of completion of work carried out, the purpose of which was to replace old windows with new ones.
The power of attorney gives the right to Vladislav Gennadievich Okatov to sign act No. 15 of acceptance and transfer of equipment with. The equipment includes: lathe No. 10254 and circular saw No. 1566.
At one time, to certify a power of attorney to approve acts, the help of a notary was required, but since 2014, to certify a trust document, the signature of the head of the organization, that is, the person transferring authority, will be sufficient.
Decor
The document is drawn up by the manager or employees vested with such authority . When drawing up a power of attorney, an organization requires the signatures of the manager and chief accountant, or other persons authorized to do so on behalf of the organization.
If necessary, the same person has the opportunity to sign the document both on behalf of the boss and on behalf of the chief accountant.
The power of attorney must be in written form. The information contained within the document must be complete and comprehensive.
The text of the power of attorney should not contain:
- blots;
- strikethroughs;
- incorrect information about the principal and the trustee.
The power of attorney must indicate the date of its execution, otherwise the document will be declared invalid. The commission is indicated at the top of the document.
Who signs the work completion certificates?
Rules for drafting and approval in modern office work The main condition of the contract is a specific type of work or service.
The contractor promises to fulfill his obligations within a certain period of time, and the customer promises to pay the amount of money agreed upon in the document on time.
The name is discussed between the parties to the contract before signing it. The chosen name must be formulated throughout the entire period of the business relationship in all documents drawn up.
But certain design rules apply. The document is drawn up in the following order:
- The name of the paper is written at the top, indicating the reason for its preparation (contract agreement to perform a specific type of work or provide a service).
- Information about the customer and contractor. The names of both parties and authorized employees to sign such a document must be indicated.
- Describes the commitment made as specified in the agreement. For example, technical repair of process equipment with replacement of components.
- The time period for completing the above work and the date of completion are indicated.
- Then it is required to record that the parties to the agreement have no mutual claims and the tasks have been completed in full.
- Next is the cost including VAT.
- The information is confirmed by the signatures of authorized persons, and the document itself is sealed by the parties.
The certificate of completion of work must be drawn up in two copies.
One is taken by the customer, and the other by the contractor.
Subsequently, they send these papers to the tax authority to confirm the receipt of profit.
- original power of attorney
- certified copy of power of attorney
Persons engaged in individual entrepreneurial activities also have the legal right to approve the certificate of completion of work through their employees.
This should be implemented using a power of attorney drawn up in any written form.
A correctly drawn up and signed document eliminates the possibility of unfounded claims and will help establish the truth during the trial. Ignoring the rules for its execution leads to failure in court and makes it impossible to oblige an unscrupulous party to the contract to fulfill its obligations in full.
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 re-trusting, the original deed must also be certified by a notary .
Entrepreneurs without the formation of a legal entity can also issue powers of attorney to a citizen or enterprise. At its core, a power of attorney from an individual entrepreneur differs little from the same act from organizations.
An entrepreneur must have his signature certified by a notary. Without a power of attorney, only the entrepreneur himself is free to act.
Requirements for an attorney
Both an individual and a legal entity can be appointed as a representative of the right to sign invoices. This may be an employee of the enterprise who has been entrusted with the right to sign an invoice on the basis of an administrative document for the organization.
Important! If all formalities necessary for drawing up an order and issuing a power of attorney on its basis are observed, the law even provides for the possibility of granting the right to sign invoices to a third-party individual who is not an employee of the company.
Clause 3 of Article 9 in Law No. 129-FZ assigns the determination of persons who have the right to sign accounting documents to the joint discretion of the head of the enterprise with the chief accountant.
Validity
The Civil Code of the Russian Federation does not determine the maximum validity period of a power of attorney. The law does not limit the options for determining the period of its execution. If the validity period of the document is not specified, it is set at one year .
A properly organized procedure for registering and storing invoices will help you pass the verification quickly without losing the necessary forms. Read our other articles about how to correctly fill out and when to submit this document in electronic form, for advance payment, adjustment, correction, under agency agreements, without VAT, for imported and exported goods, as well as what are the rules for canceling an erroneous document.