Power of attorney M-2: who needs and how to fill
By proxy M-2 employee or forwarder receives the goods from the supplier. We understand when they will not ship without it, which fields are required and for how long it is issued.
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The M-2 power of attorney confirms that a person has the right to receive the goods on behalf of the company. The supplier shipes the goods on it to the buyer's employee or freight forwarder and keeps it as proof that the goods were transferred to an authorized person.
The form was approved by the State Statistics Committee by resolution No. 71a of 30.10.1997. Since 2013, it is optional: the power of attorney can be made in free form. But M-2 is familiar to accountants and storekeepers, so it is asked most often.
When you need a power of attorney
- The goods are taken. buyer: driver, storekeeper, manager.
- The goods are taken. forwarder or the carrier employed by the buyer.
- Cargo gets paid. at the transport company terminal.
The power of attorney is not necessary for the head who acts on behalf of the company under the charter, and the entrepreneur who receives the goods himself: a passport and confirmation of authority are enough.
If the supplier gives the goods to a person without a power of attorney, and the buyer later declares that the goods did not receive, the supplier will have to prove the transfer. Therefore, the warehouse has the right not to ship without it.
How to fill
- Number and date of issue. Number - by journal or by order.
- Expiration date. Usually 10-15 days - during one delivery. If the recipient collects the goods regularly, the period can be made longer, for example, until the end of the month or year.
- Trustee and payer organization: Name, TIN, address, bank details.
- Who was issued: position, surname, name, patronymic, passport data.
- Supplier and document bill, contract or specification with number and date.
- List of values: Name, unit, number of letters. Empty lines are crossed so that nothing can be written in them.
- Signed: sample signature of the recipient, signature of the head and chief accountant.
The form Power of attorney M-2 will substitute the requisites for the TIN and record the number with a spelling. Passport data can not be entered, but entered by hand in a printed form.
For how long to issue
The company chooses the deadline. If it is not specified, the power of attorney is valid one year from the date of issue (paragraph 1 of Article 186 of the Civil Code). But without the date of issue, the power of attorney is insignificant.
The shorter the term and the more accurate the list, the less the risk: by proxy “for the whole goods until the end of the year”, the dismissed employee will be able to receive the cargo until the supplier learns about the cancellation.
Frequent questions
How is the M-2 different from the M-2?
The M-2 form has a detachable root: it remains in the company and serves to take into account the powers of attorney issued. M-2a is the same document without a root, the power of attorney issued is then recorded in the journal.
Do I need a stamp on a power of attorney?
The law of printing does not require, but suppliers often refuse to accept a power of attorney without it. If the company has a seal, it is easier to put it.
Can I issue a power of attorney to a non-employee?
Yeah. Power of attorney is issued to any person: the driver of a transport company, a freight forwarder, an employee of another organization.
What if the employee resigned and the power of attorney did not expire?
Cancel it and notify the supplier in writing. As long as the supplier does not know about the cancellation, the shipment under such a power of attorney is considered proper.
