What does a power of attorney look like for receiving material assets?

Under the contract, the buyer can entrust the third party the right to pick up the goods. To do this, he must have a power of attorney to receive material assets. What kind of document is this and why is it so important when making such a deal? These issues need to be dealt with in more detail.

The essence of the problem

In the practice of contractual relations, there are frequent cases when the buyer himself is not engaged in the receipt and delivery of goods. He entrusts this part to another person who, in addition to the consignment note, must also have a power of attorney to receive material assets. At first glance, this document seems redundant and optional. But, if you think carefully, it becomes clear that such paper is needed on both sides. The buyer, with its help, expresses confidence in its authorized representative.

Now it is he who temporarily takes responsibility for those values ​​that he receives. The seller also needs guarantees, because he gives the goods to the wrong person whose signature is in the contract. A power of attorney to receive material assets confirms the authority of a third party in this transaction. Now, giving the goods back, the seller can be completely sure that he will not have financial problems, and the buyer will not refuse to pay for the goods.

Drafting of documents

Any power of attorney to receive material assets can be issued in two ways:

1. Powers transferred to another person shall be certified by a notary. Such a document has full legal force and is not subject to doubt. The use of this option is not necessary and is completely voluntary.
2. The paper is drawn up by the principal. It can be written in any way.

So that there are no misunderstandings regarding the identity of the trustee, it is better if this is thought out in advance and noted in one of the clauses of the concluded agreement. Then any problems that may arise can be resolved through the court. Depending on the nature of the actions taken, powers of attorney are of three types:

1. Special. It provides for the repeated periodic commission of certain operations;
2. One-time. In this case, the document is issued once for a single fulfillment of a specific action.
3. The total. It allows you to perform any action in the interests of the principal.

Rules for registration

In order to avoid problems on the spot, you need to correctly draw up a power of attorney in advance to receive material assets. The form can be prepared independently or used for this standard form. The Goskomstat of Russia has developed and approved for this special intersectoral forms No. M-2 and M-2a. For example, you can consider how one of the options looks.

Form No. M-2 is a sheet of paper with the text printed on it, in which there are free lines and columns, which are mandatory. All information is located in a certain sequence:

1. Name of organization issuing the document.
2. Name of the document, its number, date of issue and validity.
3. Bank details of the company.
4. Passport data of the specified proxy.
5. Information about the supplier.
6. A list of the values ​​obtained with an indication of their quantity.
7. Signature of the person who received the written power of attorney.
8. Signatures of the head of the enterprise and the chief accountant.

At the top of the sheet is a tear-off root, on which data on the power of attorney itself and information on the conditions for receiving the goods (account number for payment and invoice) are separately displayed.

Organization of issuance and accounting

Typically, a power of attorney to receive goods and material assets is issued by the official responsible for its accounting and storage.

Before handing over the power of attorney to an employee, it must be numbered. Otherwise, it will not be possible to confirm the validity of this document. Such papers must be considered. They should also be stored accordingly. To register such securities in the organization, a certain type of journal is required. In it, all information is entered in a table with the following columns:

1. Document number in order.
2. Date of issue.
3. Validity.
4. Data on the person receiving the power of attorney (position and full name).
5. Information about the supplier.
6. Details of the order.
7. Signature of the responsible person.
8. Details of the document on the basis of which the power of attorney was issued.

Each new document receives a serial number following the previous one. Such a journal is usually located in the accounting department, since it is the chief accountant who is responsible for it.