Форма доверенности на получение товара
На частных предприятиях существует особая форма расчёта и передачи товара, документов или любых других материальных ценностей. Не всегда этим занимаются только руководители. Для передачи документально оформляется доверенное лицо как посредник между предприятием и контрагентами.
Доверенность на получение товара – вид документа, предоставляющий право сотруднику организации, компании получить заказные, соглашённые, договорённые или по счёту материальные ценности. Получивший такое право сотрудник, выступает договорённым лицом от предприятия для поставщиков.
Кому выдаётся доверенность?
Документ выдаётся исключительно одному из сотрудников компании по выбору руководителя. Юридические и физические лица, не относящиеся к официальному штату работников, не имеют права получать документы по доверенности на получение товарно-материальных ценностей.
Товарно-транспортные или расходные накладные оформляются наёмному работнику на основе документа, подтверждающего его как личность, и как гражданина страны (паспорт), а также свидетельства регистрации предприятия.
При получении материальных ценностей нужно предъявить все указанные выше документы месте с оформленной доверенностью.
Кем подписывается доверенность?
Официальный документ на право получения товарно-материальных ценностей выдаётся бухгалтерией предприятия на специальном бланке.
Заверить печатью и подписать его должен только генеральный директор.
Типовые формы доверенностей
Документ-доверенность для третьего лица выпускается в двух зарегламентированных и установленных Кодексом типовых формах:
- форма №М2;
- форма № М2а.
Также предприятие может использовать свободную форму доверенностей, в случае, если она имеет все необходимые данные, требуемые законом.
Ключевым требованием в документе является указанная фактическая дата составления документа. В противном случае – право на получение товарно-материальных ценностей является недействительным, а обязанности сторон аннулируются.
Унифицированные формы М2 и М2а
Собственно сам документ-доверенность – это бланк заполнения сведений о предприятии, которое выдаёт право доверенному лицу на получение товарно-материальных ценностей.
Форма М2
Данная форма документа является одноразовой и предназначена для передачи товарно-материальных ценностей третьему лицу.
С 2008 года бланк доверенности М2 перестал относиться к документам строгой отчётности.
В связи с этим, в даных, необходимых для заполнения произошли изменения:
- нет надписи «Бланк Строгой Отчётности»;
- нет шестизначного номера и серии;
- сквозная нумерация в документе (начинается с номера 1);
- нет необходимости заказывать ланки в типографии;
- нет необходимости в списывании просроченных или неиспользованных формах доверенности.
Но все же, есть некий хронологичный контроль над формами в бухгалтерии. На форме есть отрывной учётный корешок, на котором заполняются данные – кому и когда была выдана форма.
Форма М2а
Форма М2а предназначена для регулярной передачи товарно-материальных ценностей поставщиком третьему лицу на протяжении конкретного промежутка времени (месяц, полгода, год).
В отличии от формы М2, эта форма не имеет учётного корешка для заполнения. Хронологичный учёт ведется бухгалтером, который регистрирует документ в специальном журнале. Учитывая многократность использования формы, доверенность выдаётся единожды.
Свободная форма
Произвольная форма составляется для доверенностей, выданных физическим лицом. Заверять такую форму нужно только подписью того, кто выдает доверенность (доверителя). Но, как и в формах М2 и М2а, свободная форма тоже должна содержать необходимые реквизиты. Удостоверение нотариуса не обязательно.
Правила заполнения доверенности
Как и другие официальные документы, доверенность будет считаться действительной при наличии всех необходимых данных, предоставленных в форме для заполнения.
В документе принято указывать следующие данные:
- личную подпись третьего лица (тот, кому выдается доверенность) вместе с заверенной подписью и печатью генерального директора;
- ФИО третьего лица, его должность на предприятии;
- данные из официального документа гражданина (паспорт) третьего лица;
- название, количество выдаваемого товара, дата выдачи.
Поставщик обязан сверить данные доверенности с паспортом третьего лица, накладной и только потом выдавать товарно-материальные ценности третьему лицу.
Лицевая сторона
На лицевой стороне указываются следующие данные:
- вверху в правом углу – код ОКПО предприятия как в уставном документе;
- под кодом – дата оформления и выдачи доверенности, её хронологичный код и дата окончания действия (по закону доверенность выписывается на 3 года, но в большинстве случаев – 1 месяц при регулярной выдаче товара. Для одноразовой выдачи товара срок — не более двух недель);
- информация и третьем лице и плательщике товарно-материальных ценностей: идентификационный номер, полное название предприятия, почтовый адрес;
- номер счета в банке плательщика;
- данные о третьем лице (кто получает доверенность): ФИО, должность на предприятии, паспортные данные;
- полное название поставщика и перечень необходимых документов, на основании которых выдаётся товар.
Обратная сторона
Обратная сторона доверенности содержит таблицу для заполнения.
В ней указываются все необходимые данные о товарно-материальных ценностях, а именно:
- графа номера по порядку;
- полное название товара;
- единица измерения и количество получаемого товара (эту графу нужно заполнять прописными буквами, а остаток прочеркнуть);
Графы, которые остались незаполненными, должны быть обязательно прочеркнутыми.
Под таблицей – образец подписи третьего лица (кому выдана доверенность на получение товара). Весь документ должен быть заверен подписью генерального директора предприятия, главного бухгалтера, печатью предприятия.
Зависимо от формы доверенность (М2 или М2а), третье лицо должно расписаться в учётном журнале бухгалтера или на корешке формы.
По окончании срока действия или неиспользовании доверенности, она сдаётся в бухгалтерию и хранитс я до окончания текущего года.
Создание доверенностей в программе 1C
Оформление доверенности от физического лица
Доверенность на получение товарно-материальных ценностей от физического и юридического лица фактически одинаковые. Разница лишь в лице, заверяющее доверенность и, соответственно, реквизитах.
Доверенность от физического лица должна содержать следующие данные о доверителе:
- ФИО;
- дата рождения;
- паспортные данные (серия, номер, дата выдачи, полное название органа, кем выдан);
- место жительства.
Частные случаи, когда доверенность не вступает в юридическую силу:
- форма документа заполнена с ошибками, пропусками и другими нарушениями установленных правил;
- наличие помарок или исправлений;
- нет паспортных данных;
- просроченность доверенности на получение товара.
С чётом того, что бланки доверенности больше не относятся к бланкам строгой отчётности, их можно скачать в интернете. А вот реквизиты и вся информация должны быть занесены с учётом требований и правил.
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