Absence of the chief accountant's signature on the invoice. How to get the signature of the chief accountant if he is not on the staff of the company If the organization does not have a chief accountant

All documents accompanying the registration of business transactions must be signed by the first persons. Without this, they are considered invalid. Who has the right to sign primary documentation?

Any document is recognized as valid only if properly executed. At the same time, depending on the type of documentation, the methods of its certification also differ.

So a very narrow circle of people has the right to sign primary documents. Who has the right to sign primary documentation?

Basic information ^

Any business transactions carried out in the organization must be documented with supporting documentation. It is referred to as primary accounting documents.

Based on them, accounting is carried out. One of the main requirements for primary documents is the presence of the signature of the responsible person on them.

In this case, the document becomes valid only when it is certified by a person who has the right to sign primary documents.

The list of persons who have the right to sign primary documentation must be ratified by a special order. Some representatives of the organization have this right by virtue of their position.

Sometimes this list is fixed in the accounting policy of the organization. In some cases, the right to sign may be granted to third parties.

The previous version of the Law on Accounting required that the list of persons with the right to sign primary documents be approved directly by the head of the organization in agreement with the chief accountant.

The amended legislation does not provide for approval or agreement with anyone.

Nevertheless, the Ministry of Finance believes that the list of persons with the right to sign primary documentation must be approved by the head.

A clear distribution of authority within the organization will prevent ambiguities and misunderstandings.

Definitions

A signature is a handwritten signature of an official or an authorized representative of the subject, confirming the authenticity of the document or certifying its copy.

The signature refers to the mandatory details of almost any official document. The requisite "Signature" consists of:

• the name of the position of the person signing the document;
• personal painting;
• decoding of the painting (surname and initials).

An important nuance is the document on which the signature is put. When drawing up a document on a form, it is not required to indicate the name of the organization as part of the "Signature" requisite.

If the document is drawn up on a regular sheet, then the name of the organization is required.

The right to sign primary documentation means that the document signed in this way has absolute legal force. That is, it is considered an official document under any circumstances.

What is included in this category

Primary documentation includes documents containing initial data as a result of some business transaction.

In accounting, it is simply impossible to do without primary documentation. Such documents document any business transactions at the time of their completion or immediately after completion.

It is on the basis of primary documents that all further accounting procedures are carried out.

The main purpose of primary accounting documents is to confirm the legal force of the economic operations performed.

At the same time, the responsibility of individual performers for the operations performed is established. For most of the primary documents, unified forms are provided.

In the absence of this, the organization has the right to develop the form of the document itself. But in any case, the primary document must necessarily have such details as:

• document's name;
• Date of preparation;
• Name of the organization;
• the content of the operation;
• list of responsible officials;
• personal signatures of responsible persons.

Legal framework

Federal Law No. 129, Article 9 of November 21, 1996 states that the execution of documents of a primary nature requires the presence of mandatory details.

That is, each primary document must contain the personal signature of the person responsible for the operation.

According to the Order of the Ministry of Finance of the Russian Federation No. 34n dated July 29, 1998, all documents accompanying the execution of business transactions with tangible assets must be signed by the head of the organization and the chief accountant or authorized persons.

Who can sign primary documents ^

According to the Instruction of the Central Bank of Russia No. 28-I dated September 14, 2006 (clause 7.5, clause 7.6), the primary right to sign primary accounting documents is granted to officials representing the sole executive power.

Other persons may also be granted the right of first signature. The basis is a power of attorney issued in accordance with the legally established procedure.

The right of the second signature is assigned to the accountant responsible for accounting. The head can transfer the right of the first signature to other persons, guided by an order or a power of attorney.

At the same time, the Letter of the Central Bank of the Russian Federation No. 31-1-6 / 1244 dated 06/14/2007 indicates that documents granting a person this right should indicate that the person is granted the right of the first signature.

Sometimes an employee has the right to sign primary documents by virtue of his position.

In this case, to confirm their authority outside the organization, the subject must present a document indicating the right to sign (for example, a job description).

There are certain differences between an order and a power of attorney. An order for the right to sign primary documentation on behalf of the organization is issued in relation to a specific official.

It functions during the entire period of labor relations with this employee. Basically, the order establishes the right to sign documents that are internal.

A power of attorney is issued for a specific individual, regardless of position. As usual, a power of attorney is issued for a specified period.

The granting of the right to sign on behalf of the organization can be carried out both in relation to the employees of the organization and to third parties.

But cannot be given the right of first signature Chief Accountant, as well as other employees who have the right of a second signature.

In accordance with the Instruction of the Central Bank of the Russian Federation No. 28-I dated September 14, 2006 (clause 7.9), one person cannot immediately have the right to first and second signature.

Formation of a list of persons entitled to sign

The list of persons who have the right to sign primary documents must be ratified by the head of the organization in coordination with the chief accountant.

How corrections are made in primary accounting documents, read here.

Any employee of the organization can be included in the list. In the absence of a responsible person, the right to sign documents is vested in the person performing his duties or the deputy responsible employee.

In such a situation, it is mandatory to indicate the actual position and surname of the individual who signed the document. The number of persons entitled to sign primary documentation should be minimal.

So the documents accompanying the execution of financial transactions must be signed by the head of the organization and the chief accountant.

In the absence of these, secondary officials - deputies sign the papers.

Sample signatures of responsible persons and their deputies must be certified by a notary in a special card. This is presented to the bank serving the organization.

Signatures of persons who have the right to sign primary documents can be replaced by a password or another authorization option that allows you to unambiguously identify the signature of a particular person.

This is especially useful when compiling machine-readable primary documentation.

Who approves the list of persons

The Federal Law “On Accounting” states that the list of persons who have the right to sign primary accounting documents is approved by the head of the organization after the procedure for agreeing with the chief accountant.

At the same time, persons who have the right to sign primary documents may be authorized by the Charter, order or power of attorney.

For example, an Appendix to an Accounting Policy may authorize one of the founders to sign. It is important to foresee the absence of the main responsible persons in advance.

For example, both the managing person and the chief accountant may be absent at the same time. In this case, an order should be prepared in advance, which determines the responsible persons if it is necessary to sign the primary documents.

Do you need a power of attorney

Partial delegation of authority in the matter of signing primary documents is a very convenient tool.

This helps to optimize and improve the workflow, even in the absence of a manager. The main thing is to correctly draw up a document for the transfer of signing rights.

According to Article 185, Clause 1 of the Civil Code of the Russian Federation, a power of attorney is a written authorization issued by one person to another. The addressee is the person before whom the trusted representative will look after the interests of the legal entity.

A power of attorney may be issued for a period not exceeding three years. In the absence of an expiration date, one year from the date of preparation of the document is considered as such.

A form of a power of attorney without indicating the date of creation is recognized as void (Article 186, Clause 1 of the Civil Code of the Russian Federation).

According to Article 53 of the Code of Civil Procedure of the Russian Federation, a power of attorney from a legal entity must be issued signed by the head or authorized representative and sealed with the seal of the organization.

No person can represent the interests of a legal entity, and therefore sign primary documents, without a power of attorney, if he is not endowed with this right by the nature of his position.

Who signs on liquidation

Article 62, paragraph 3 determines that in the event of liquidation of the organization, all the powers of the management are transferred to the liquidator.

Based on these standards, the liquidator directly has the right to sign primary documents during liquidation.

If the primary documentation is signed by the director after the election of the liquidator, then it cannot be recognized as legal. This is due to the completion of the powers of the general director, and his dismissal is not at all necessary.

Is it possible for a non-employee of the organization

A person who is not an employee of the organization can sign primary documents and even put a seal on them. The basis is a power of attorney.

The legal justification is the Federal Law No. 129 dated November 21, 1996 (Article 9, Clause 3) “On Accounting”.

According to it, the right to sign primary documentation can be vested in persons by decision of the head of the organization.

That is, in principle, any person can become an authorized representative. In practice, full-time employees are vested with the right to sign on behalf of the organization.

But since this nuance is not emphasized in the legislation, any individual can be included in the list of responsible persons.

For example, it may be necessary to grant signatory authority to the chief accountant of an outsourcing firm.

In addition, the law does not prohibit the granting of special powers to commit any act to an individual.

Any person can get the right to sign primary documentation if there is a power of attorney from an authorized person of the organization.

A power of attorney on behalf of the organization is issued after being certified by the signature of the chief executive and the seal of the organization (Article 185, Clause 5 of the Civil Code of the Russian Federation). Such a power of attorney does not require notarization.

Who can sign for IP

The tax legislation does not contain a rule that allows an individual entrepreneur to delegate his authority to sign primary documents to other persons.

Video: accounting for beginners, primary documents

All primary documents individual entrepreneur must sign himself. If documents are signed by different unauthorized persons, they cannot be taken into account.

Moreover, the tax authorities may consider this a violation of the law and hold the individual entrepreneur liable under Article 120 of the Tax Code. As a rule, this leads to additional taxation.

As for cash documents, in addition to individual entrepreneurs, they can be signed by a cashier hired under an employment contract (Regulation No. 373-P of 10/12/2011, clause 1.6, clause 2.1).

The signature of the cash book, RKO and PKO by a person who does not have the right to perform the duties of a cashier is not legal.

There is a high risk that the tax authorities will consider the cash for which the documents are issued to be unreceived and will fine the entrepreneur under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

Required shelf life ^

Primary documents should be stored regardless of the form in which they are drawn up, in paper or electronic form.

The list of primary documents, read here.

The procedure for processing primary documents at the checkout, see here.

According to Federal Law No. 129 (Article 9, Clause 7), the tax authority may require copies of electronic primary documents in paper form.

Article 17 of Federal Law No. 129 obliges organizations to keep primary documentation for a five-year period.

Article 23 of the Tax Code states that accounting information and other documents necessary for the calculation and payment of taxes must be saved for four years.

Documents that certify the loss carried forward must be saved until the taxable amount is reduced by the amount of the loss incurred earlier (Article 283 of the Tax Code).

It is extremely difficult to clearly distinguish between accounting and tax documentation. Therefore, it is better to adhere to the longest storage period, that is, to store documentation for at least five years.

For any document, the storage period begins on January 1 of the year following the year the document was created.

Primary documents are the basis of the documentary base of the organization. It is important to know and follow the rules of its registration.

An improper signature of primary documents can not only cause claims from the tax inspectorate, but also disrupt the activities of the organization as a whole.

How to sign documents correctly

The signature certifies the authenticity of the document and makes it valid. An incorrect signature can cause a challenge in court and cause many other troubles. Entrepreneurs should know the basic rules for document approval so as not to get into unpleasant situations when a document can be declared invalid.

• Who has the right to put his signature on important documentation, and can this right be delegated to other persons?
• How to place your signature in accordance with the rules of office work?
• What if several people have to sign at once?

The need for a signature

The entire economic life of the organization is accompanied by written documentation. Charters, reports, declarations, contracts and other documents have legal force if they are made in writing, and the evidence of the written form is the presence on the documents of the signature of the parties or responsible persons with the necessary authority.

Who has signing authority?

Who has the right to sign a particular document should be clearly stated in the relevant regulations, which may be:

• constituent documents of the organization;
• job description;
• local regulations;
• order;
• order;
• power of attorney.

Absolute right to sign(without a power of attorney or other special justifications) is owned by the head, that is, the director or chairman of the board. His data must be contained in the state register (EGRLE or EGRIP).

IMPORTANT INFORMATION! If the head, when registering an enterprise, gives the right to sign without a power of attorney along with himself to another person or persons, this information is also entered in the register.

IP one for all

An individual entrepreneur who has the right to perform the functions of a chief accountant can put his signature not only on documents requiring a director's visa, but also sign in the "chief accountant" column, for example, on a consignment note.

Power of attorney signature

Power of attorney is a written document that delegates certain powers. In our case, this is the transfer of the right to put your signature. Such a power of attorney for the right to sign can only be issued by a person who has this right unconditionally according to constituent data, that is, most often, a representative of the management.

The format of the power of attorney and the format of the signed document must match. For example, if a transaction is signed by power of attorney that requires certification by a notary, then the power of attorney must also be notarized.

If you strictly follow the rules, then the document must necessarily contain an indication of the right of the signatory to act on behalf of the organization: a signature on the basis of constituent documents, an order or order of the management, a power of attorney.

NOTE! If the power of attorney is issued on behalf of a legal entity, then it must be issued by the director or another person specified in the constituent documents.

Who will sign the document if the director is absent?

If the person with the absolute right to sign is, for any reason, absent from his workplace at the time the signature is required, this option should be foreseen in advance. There are several ways to resolve this situation:

1. Provide in the constituent documents the possibility of signing for the deputy director or other official.
2. Issue a power of attorney for signature to an authorized person (you can do this immediately for a long period, for example, for a year).
3. Issue an order or instruction for the right to sign a specific document (one-time option).
4. Use a facsimile version of the signature in cases where it does not contradict the law.

Signed by I.O.

If the document is signed by the acting director or his deputy, the right to sign is delegated to him on the basis of the above documents. At the same time, it is not necessary to put an indication of “acting” in the signature itself, according to the GOST rules, only the name of the position is required, which has remained the same for the employee who temporarily assumed the duties of management. It must be indicated when the document is approved. It is also unacceptable to use a slash and use the preposition "for" before the signature.

IMPORTANT INFORMATION! Documents signed by an acting person in violation of the design of this requisite (with the letters “acting”, a slash or the preposition “for”) cannot be notarized, they can be challenged in court.

In place of the director - the signature of the acting director

If the position of the director is on the form in the place intended for signature, and the acting person signs, then you need to cross out the printed phrase and enter the name of the real position of the signer. The same should be done if the surname and initials of the absent leader are printed. Corrections are made in handwritten form.

What can't be a facsimile?

An imprint-sample signature, which is so easy to transfer to any employee and therefore very convenient to use, can be left on far from all documents. Legal grounds prohibit putting such a signature, which does not require the "live" participation of an authorized person, on the following documents:

• related to bank payments;
• various statements;
• personnel papers;
• declarations;
• invoices;
• cash documents;
• contracts to be registered;
• powers of attorney.

Can be left facsimile signature when exchanging documents under one agreement, if:

• the contract, signed in the usual way, provides for such a possibility;
• there is an agreement between the partners on the use of cliché-facsimile.

Such papers can be commercial offers, letters, acts, specifications, etc.

How is the requisite "signature"

It would seem that it could be easier - to put your signature? Meanwhile, this is the same serious requisite as the name of the organization and its banking attributes. Therefore, the correctness of its design must coincide with the requirements for office work.

Signature elements

The signature as props consists of three parts.

1. Job title must be specified in full form in accordance with the schedule. If the signature is not on official letterhead, then the name of the organization must be added to the title of the position. It is written with a capital letter. This element is located on the left edge of the document.
2. Personal signature- what is commonly called painting. There are no special requirements for it: it can be either a stroke or a surname with one or more initials. According to the unspoken rules, at least one letter from the name and three from the surname should be clear from the stroke.
3. Full name- initials and surname. It must completely match the passport data, up to the dots in the letter ё, if they are present in the identity card. Placed at the level of the last line of the signature.

Signature location

The signature is inseparable from the text of the document. If the text ends at the bottom of the page, then the signature cannot be transferred to a separate sheet if there is no other text on the sheet besides it. It is customary to transfer at least the last paragraph, while not forgetting about the correct page numbering.

If several signatures are provided, then they are located one under the other in descending order of the nomenclature significance of the posts.

NOTE! If members of the commission sign, then it is necessary to indicate not their actual positions, but their role in the composition of the commission (“Chairman”, “Member of the commission”). But they need to be arranged in order of subordination.

IOF or full name?

The order of placement of initials - before or after the surname - is determined by the Decree of the State Standard of the Russian Federation of 03.03.2003 N 65-st and the Unified System of Organizational and Administrative Documentation “Requirements for the execution of documents. GOST R 6.30-2003.

According to these regulations, initials after surname placed in the following cases:

• when addressing a document to an individual (for example, Koroleva A.P.);
• when declaring or imposing a resolution when specifying the performer (for example, “The order is assigned to Romanov I.I.”).

If the signature is a prop, then initials are placed before the surname. A dot is placed after the initials, they are not separated from the surname by a space.

Signature stamp

The use of printing is not mandatory for some forms of entrepreneurial activity, for example, for individual entrepreneurs. But for most documents, the presence of a seal will certify their authenticity. Its use is regulated by mandatory requirements that must be observed.

1. The seal cannot be placed before the signature, and even more so on a blank sheet.
2. If the document is drawn up on a special form, then the seal is placed in the place provided for this, baked with the letters M.P. ("place of seal").
3. In other cases, the seal is placed next to the signature, it is allowed (but not necessary) to cover part of the personal signature with the edge of the seal. The stroke cannot be completely blocked, since its authenticity must be verifiable.

About signatures on primary documents

The old Accounting Law required that the list of persons entitled to sign primary documents be approved by the head of the organization in agreement with the chief accountant. The new Law does not provide for either the approval of the list or its agreement with anyone. At the same time, according to the Ministry of Finance, the head of the company must still determine the list of persons entitled to sign primary documents.

One of the following documents can confirm the authority to sign documents:

• internal administrative document for the organization (an order signed by the head or a provision approved by him on the right to sign on documents);
• a power of attorney on behalf of the organization, drawn up in accordance with the requirements of the Civil Code, that is, again signed by the head.

What is the difference between a power of attorney and an order? The order for the right to sign documents on behalf of the organization is issued to specific officials working in the company, and is valid for the entire period of labor relations with these employees. That is, the order formalizes the distribution of powers within the organization.

Usually, the order delegates the right to sign those documents that never leave the walls of the organization. After all, as a general rule, the company's internal administrative documents do not apply to third parties (not in its staff). In very rare cases, regulations establish that the right to sign a particular type of document on behalf of the organization is granted to other persons precisely by order. These documents include invoices.

But it happens that counterparties require a power of attorney in order to verify the authority of the person signing the document. Then, in order to avoid unnecessary disputes, you can issue a power of attorney or both an order and a power of attorney.

A power of attorney, unlike an order, is always issued to a specific individual, and not to a person holding a specific position. You can specify the position in the power of attorney, but this is not required. Usually, a power of attorney is issued for a certain period of time. If the term of validity is not specified in the power of attorney, then it is valid for a year from the date of its execution.

You can not do without a power of attorney when transferring the right to sign primary documents on behalf of the company to a person who is not its employee.

When it comes to an employee of the organization, it should be reflected in his employment contract or job description, with which he must be familiarized against signature, his obligation to draw up primary documents, the right to sign which he is granted.

And despite the fact that the law does not oblige the head to approve the list of persons who have the right to sign documents on behalf of the company, compiling and approving such a list will not hurt.

It is good when everyone in the organization knows who is responsible for the execution of a particular document and for the timeliness of its receipt by the accounting department.

Separately, we dwell on the signature of the chief accountant in the primary. As you remember, the old Law No. 129-FZ said that without the signature of the chief accountant, monetary and settlement documents are considered invalid and should not be accepted for execution. There is no such provision in Law No. 402-FZ. This means that there may not be a signature of the chief accountant on the primary account. But there are a number of exceptions.

First, cash documents. Bank of Russia Ordinance No. 3210-U states that cash documents must be signed by the chief accountant, although the head may authorize another person. So for the validity of these documents, the signature of the chief accountant is not required if they were signed by another authorized employee. But the chief accountant himself, in order to sign cash documents, neither a power of attorney nor an order is needed. He has the right to sign these documents by virtue of his position.

Second, invoices. Everything is the same here - the Tax Code requires the signature of the chief accountant, but allows transferring these powers to another person.

Read the full text of the seminar in the magazine “The Main Book. Conference hall" 2015, No. 03

The right to sign the General Director for the Chief Accountant

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The right to sign the General Director for the Chief Accountant - when it may be necessary to transfer such powers and what will need to be done so that the signature of the director for the chief accountant has legal force? We will talk about this in our article.

What needs to be done so that the director can sign documents for the chief accountant?

The transfer of the right to sign to the CEO from the chief accountant is a phenomenon that often occurs in modern business conditions. Such a situation is typical for small businesses, when the director combines his powers with the functions of the chief accountant.

If the director, upon taking office, indicated in the order that he takes over accounting, it is not required to issue orders or powers of attorney specifically for the right to sign for the chief accountant, because:

• the ability of the general director to act without a power of attorney on behalf of the company is enshrined in legislation (Article 69 of the Law "On Joint Stock Companies" dated December 26, 1995 No. 208-FZ, clause 3 of Article 40 of the Law "On Limited Liability Companies" dated February 8, 1998 No. 14 -FZ);
• paragraph 3 of Art. 7 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ.

It is imperative to issue an order or a power of attorney for the right to sign any documents if the exact opposite situation arises - the chief accountant signs for the director (in his absence due to illness, vacation, business trip, etc.).

How to draw up an order or a power of attorney to grant the right to sign documents, will tell the articles posted on our website:

The nuances of signing documents by the CEO for the chief accountant

Problems can arise if the form of the document provides for 2 signatures at the same time: the director and the chief accountant (for example, an invoice, a universal transfer document, etc.). Filling in both lines with the same signatures may raise additional questions from counterparties or regulatory authorities.

If the director by order entrusted the functions of accounting to himself, each person who asked the question about the legality of this form of signing a document must present this order.

If it turns out that the company has a chief accountant and the document (in the line intended for his signature) contains the decoding of his last name, the consequences may be as follows:

• counterparties will ask to redo the document, since the signature and its transcript do not match;
• regulatory authorities will have claims to a document drawn up with violations, and in some cases, for example, when confirming a VAT deduction, the legitimacy of this form of signing documents will have to be proven in court. For example, in the paper version of the invoice, the signature of the chief accountant is required (clause 6 of article 169 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated August 27, 2014 No. 03-07-09 / 42854).

To avoid misunderstandings and not waste time proving the legitimacy of the director's signature for the chief accountant, this right can be delegated to another person (not the general director) by issuing a power of attorney or order.

For a variety of information about documents and the requirements for signing them, see the articles posted on our website:

The right to sign for the chief accountant maybe the CEO, if he took over the accounting. In other cases, it is better to assign this right to another person, confirming such powers with a power of attorney or order.

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Power of Attorney for the Right to Sign Documents for the Chief Accountant Sample

Who will sign the invoice. tax code Russian Federation 1 allows you to sign an invoice not only to the head and chief accountant: “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 head and chief accountant will sign each invoice, then we can assume that they will have to do just that and do all their working hours.

In addition, in small companies, under certain circumstances (illness, business trip, etc.), the head of the organization and the chief accountant can instruct 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 execute both the delegation of the right to sign and the signature itself in the invoice.

On the basis of a power of attorney, an accountant has the right to sign for sheets with the right to sign payrolls and other documents.

Power of attorney for the right of first signature: samples that meet any conditions, the Russian Federation power of attorney must be issued in simple written form, for the chief accountant (accountant) with the right of first signature of documents about. Rules for issuing a power of attorney to grant the right to sign Samples of general, special and one-time powers of attorney have been published. the right to sign invoices for the head or chief accountant. A single power of attorney can be instructed to sign this document not. The invoice is signed by the head and chief accountant of the right to sign invoices for the head and chief accountant of the organization. Scope of transferable powers under a power of attorney for the right to sign a list of documents that a representative has the right to sign. Is it acceptable that one authorized person signs for both the head and the chief accountant? In what case should the delegation of the right to sign be formalized by order, and when should a power of attorney be issued? What other documents will need to be issued? And others. The tax code of the Russian. We draw up an order for granting the right to sign (photo: bradley-law. com). the company receives a lot of documents, and one person can handle this pile of contracts (primarily routine household contracts); power of attorney. for the head and chief accountant - to the commercial director.

Often a mistake made in the invoice by the supplier of goods (works, services) can lead to serious financial losses for the buyer: he will not be able to deduct the VAT indicated in this document (and its amount, as a rule, ranges from 10 to eighteen%). 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 with copies of documents confirming the authority of the signatories.

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The signature of the chief accountant on the invoice is required. And he signs invoices without a power of attorney. And who has the right to put his signature instead of the signature of the chief accountant who is on vacation?

Who will sign bank documents

A very significant issue is the signing of bank documents. If an employee replacing the chief accountant is granted the right to sign bank documents for a long period, then bank cards should be reissued. In them, in addition to the sample signatures of the head and the chief accountant, the sample signatures of substitutes should also be recorded. Only then will these persons be able to sign payment orders and checks. Substitutes can also be granted the right to sign temporarily, in which case temporary cards with sample signatures must be issued to the existing card at the bank.

If you have a "Bank-client" system, then you do not have to issue bank cards for payment orders, it is enough just to transfer the EDS keys of the chief accountant to sign electronic documents. This must be reflected in the order on the transfer of authority during the vacation of the chief accountant.

Tax audit when the chief accountant is on vacation

If during the vacation of the chief accountant a tax audit comes to the organization, then no one will transfer it due to his absence.

But if the tax authorities ask you to submit documents or information, then in connection with the vacation of the chief accountant, you can apply for an extension of the deadline for their submission in accordance with paragraph 3 of Article 93 of the Tax Code.

If you are required to submit documents as part of a cross-check, the vacation of the chief accountant may be a reason to extend the deadline for providing documents and information in accordance with paragraph 5 of Article 93.1 of the Tax Code.

Document flow should not "get up"

Well, now about the most important thing - about the document flow.

The chief accountant of the organization went on annual leave. Can his deputy sign cash documents in his absence? How to arrange it? Read the article.

Question: Can the deputy chief accountant sign cash documents during the vacation of the chief accountant? There is no sample in the signature card in the bank for the deputy chief accountant.

Answer: Yes, during the absence of the chief accountant, the right to sign cash documents can be assigned to the deputy. To do this, issue a power of attorney or order. At the same time, it does not matter that there is no sample in the signature card in the bank for the deputy chief accountant. Different persons can sign cash and bank documents

The head himself must appoint a list of people who have the right to sign primary accounting documents (clause 14 of the Regulations approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n,). In this case, the documents must indicate the surname and initials of the employee, and not the chief accountant.

Who can sign accounting documents in organizations

Compile all primary documents when performing an operation (transactions, events). And if this is not possible - immediately after the end of the operation (transaction, event). Responsibility for registration lies with the employees who signed the primary document.

At the same time, the procedure for signing documents that formalize cash transactions is regulated, in particular, by Bank of Russia Directive No. 3210-U dated March 11, 2014 and Bank of Russia Regulation No. 383-P dated June 19, 2012.

In any case, the primary document must be signed in such a way that it is possible to identify those who signed it (the persons responsible for processing the operation). That is, the signatures in the document must be decrypted without fail.

Out of shape

ORDER #1

Moscow 01.07.2014

On the basis of paragraph 4.3 of the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U, I order to grant the right to sign cash receipts and debit cash orders for the accountant to cashier A.V. Dezhneva.

Seven urgent matters that will save the chief accountant from working on vacation

The deputy does not need to pay extra for the vacation of the chief accountant

Notify the inspectorate about your vacation

Give an order to the sales department that the invoices are signed by the deputy

In July, the half-year reporting campaign will begin, so the chief accountant usually takes vacations in June or August-September. To prevent colleagues from turning vacation into work, delegate your powers to the deputy before the vacation, inform interested parties about your absence and issue instructions to subordinates. Special memos for the deputy chief accountant, director, payroll and cashier - in the articles "Two memos for management that will provide the chief accountant with a relaxing vacation" and "Two more memos for subordinates that will reduce errors during the chief accountant's vacation".

Case 1. Transfer powers to an employee who will replace the chief accountant

Both his deputy and another employee can replace the chief accountant during his vacation. When there is an official deputy, in his official duties already includes the performance of the duties of the chief accountant during his absence. If there is no deputy, formally assign additional responsibilities to the accountant or senior accountant. For example, in the form of a combination of positions (Article 60.2 of the Labor Code of the Russian Federation). For this you need:

— get the written consent of the employee;
- set him a surcharge;
— to sign an additional agreement to the employment contract;
- to issue an order on the combination of posts.

Case 2. Make a power of attorney for the deputy

Auditors and contractors usually have complaints and unnecessary questions about the “foreign” signature on documents. To avoid them and the deputy could represent the interests of the company, issue him a power of attorney. For simplicity, we will call a deputy any employee who acts as chief accountant, regardless of his position. See below for a sample power of attorney.

Sample 1. Power of attorney for the transfer of powers of the chief accountant for the duration of the vacation

Case 3. Issue or transfer an electronic signature for reporting

So that the tax authorities do not block the account due to non-receipt of the demand, you need to check messages from the inspection daily. To do this, before the vacation, provide the deputy with access to the electronic reporting system, and also provide an electronic digital signature. There are two ways to do this: either issue a separate certificate for it, or transfer your own.

The advantage of issuing a separate certificate is security: everyone is responsible for their signature. But there are much more disadvantages - you will have to contact the service center and pay for the formation of a signature. It is necessary to transfer to the inspection a power of attorney for the right to receive documents from the inspection. In addition, due to several certificates, the company is confused when receiving letters from the inspectorate (also see the article “From July 1, it is dangerous to avoid receiving electronic tax requirements” in this issue).

If there is no deputy, assign additional responsibilities to the senior accountant officially

In practice, the certificate is usually transferred on the basis of an order. The law does not prohibit this. Paragraph 1 of Article 10 of Federal Law No. 63-FZ of April 6, 2011 states that the use of an enhanced digital signature without the consent of its owner should not be allowed. It turns out that with the consent it is possible. This was confirmed to us by specialists of electronic document management operators. Consent is issued in the form of an order from the head, on which marks are made on the actual transfer of the key, indicating the date (see sample below). It can also be issued by separate acts on the transfer and return of the signature.

Sample 2. Order for the transfer of an electronic signature

Transmission security is not compromised. The certificate is hardwired to a physical medium — a USB token that looks like a regular flash drive. An electronic signature cannot be copied. And the periods for using the certificate will be clearly specified in the order, so it is clear who and where sent messages or reports.

Case 4. Decide who will approve the payments

By law, the director is required to personally sign each payment order with his signature. If the chief accountant has the right of a second signature, then for the duration of the vacation he must officially transfer it through the bank to his deputy. The bank will generate a separate signature certificate for him.

In practice, the company often issues an electronic signature for payment orders only to the director. In fact, it is transferred to an employee who maintains account 51 "Settlement account". You can't do that, but a lot of people do. With this scheme of work, the chief accountant is involved here only to check the account statement. Therefore, the vacation of the first person in the accounting department will not interfere with the work.

If the chief accountant himself conducts payments in the "Client - Bank" system according to the signature of the director, then for the duration of the vacation he transfers it to the deputy. It is not possible to document the transfer. It's illegal.

Case 5. Report a vacation to the inspection and funds

Vacation of the chief accountant tax authorities and courts not always accepted as an excuse

You can inform the auditors about your vacation in any form. Not the fact that they will take into account your plans, but it will not be worse. In one of the disputes, due to the vacation of the chief accountant and the simultaneous illness of the director, the tax authorities themselves postponed the date of consideration of the materials based on the results of the audit (Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 03.23.10 No. 13751/09). True, the company took advantage of this for unfair purposes and reorganized, which served as the basis for the dispute. In another case, the court adjourned the hearing due to the vacation of the chief accountant (decree of the Federal Antimonopoly Service of the Moscow District dated April 2, 2009 No. KG-A40 / 1099-09).

Case 6: Ask for an unexpected delay

If before the vacation you received a request from the inspection or fund to provide explanations or documents, ask the controllers for a delay. This can be done in any form, but no later than the day following the receipt of the request (clause 3 of article 93 of the Tax Code of the Russian Federation and part 6 of article 37 of the Federal Law of July 24, 2009 No. 212-FZ).

Please state the reason for the delay in your letter. It is desirable that there be several of them, and not just the vacation of the chief accountant. For example, a large amount of documents, their location in another office from another region, vacation of accountants according to the vacation schedule, etc. Specify for how long you are asking for a delay - 5-10 business days. Controllers are unlikely to grant a delay for an indefinite period.

Within two working days, the inspectorate or the fund must make a decision. In case of refusal, prepare a work plan for employees: what documents, who is looking for, what to copy, how to issue copies and when is the deadline for sending documents.

Case 7. Inform colleagues about your absence

Notify colleagues with whom you usually contact during the working day (HR department, commercial department, etc.) by e-mail. Let them know which employee to contact for what question while you are on vacation. For example, like this:

"Colleagues! From 15 to 30 June I will be on vacation. For all questions, please contact Petrova Polina Petrovna, my deputy. Her address: [email protected], extension 1234.
Invoices are also signed by Polina Petrovna. A scan of the order that she has the right to do so is in the attachment. If the client who received the invoice requests confirmation of the authority of the person who signed it, send him this scan.

There is a way not to worry on vacation that there is no one to sign an urgent document

The bank can issue a second card with sample signatures
EDS for reporting should be transferred to the deputy

The approved forms of many financial documents contain such details as the signature of the chief accountant. Accordingly, the absence of this employee in the organization can create additional difficulties. Let's figure out how to solve possible problems.

In law

The situation with the absence of an accounting service and the position of chief accountant in the organization is quite typical. Moreover, the law provides such an opportunity, it is expressly provided for in Article 7 of the Federal Law “On Accounting”. This rule allows for several options for organizing accounting, depending on the type and size of the business. So, for small and medium-sized companies, the presence of such an employee in the staff list and office is not necessary. Here the question may arise - how to understand if my company belongs to these types of legal entities? Let me remind you that in Russia there is a Federal Law “On the development of small and medium-sized businesses in the Russian Federation”. It defines the criteria for classifying organizations as small and medium-sized businesses, including: the total share of participation of the state and large business entities (up to 25%); average annual number of employees (up to 250 people); the amount of annual revenue (not more than one billion rubles) and the book value of assets. It must be understood that the indicators established in the law may change over time.

The accounting option chosen by the head must be registered in. In the future, it can be changed by the director of the company at any time. It should be borne in mind that the company may exceed the established indicators. True, it is not systemic. If violations of the criteria are repeated for two years in a row, then the company may lose the status of a small or medium-sized business, which will entail corresponding changes in the organization of accounting.

staff specialist

Most organizations that cannot afford or do not need an accounting service, as a rule, hire an accounting specialist, as they write in vacancies, "in the singular" or "with the function of the head." Please note: in the employment contract of such a specialist, his duties must be spelled out in detail, including signing. In addition, the manager must issue an appropriate order giving this employee the right to sign papers.

Since accounting has been transferred to another legal entity or entrepreneur, they are not at all required to be located at the location of the organization, as well as its documents and accounting base. This sometimes makes it possible to protect papers and data during unscheduled inspections by various government agencies.

As for “autographs” on primary documents, Article 9 of the Law “On Accounting” requires that such papers indicate the position of the person signing them. In this case, you need to write "accountant". This may entail additional difficulties of a purely bureaucratic nature. Those organizations that are careful about primary documentation may require a set of documents confirming that the responsibility for keeping records is assigned to this particular specialist. This behavior is especially typical for government organizations and large companies. Those who often encounter such problems always have a scanned package of documents ready. Most likely, you will have to provide an accounting policy and an order. This should suffice, although some businesses with a "corporate culture" may make the most incredible demands.

You can, of course, leave the title of the position “Chief Accountant” in the paper. As a rule, this eliminates unnecessary questions, but entails two new problems. Firstly, the accounting rules are violated, although not rudely, and responsibility for them is not provided. But in the course of a tax or audit audit, auditors will certainly pay attention to this. Secondly, such a document will not meet the formal requirements imposed by law, which, in turn, will give the inspectorate a reason to exclude this paper from the list of documents that reduce the taxable base.

On a contract

The organization has the right to conclude an agreement on accounting with an individual entrepreneur or a relevant company. Some firms transfer accounting to an individual who is not an individual entrepreneur. However, such actions can lead to negative consequences. The Inspectorate has the right to reclassify such relations as labor relations. In this case, the company is waiting for additional accrual of all relevant taxes and contributions, along with penalties and fines.

The specialist directly involved in record keeping must meet the requirements established by law. They concern the presence vocational education, work experience in the specialty and the absence of a criminal record.

On a note

A document signed by an accountant "with the function of the chief" will not comply with the formal requirements imposed by law, which, in turn, will give the inspectorate a reason to exclude this paper from the list of documents that reduce the taxable base.

The transfer of accounting functions to an individual entrepreneur or an authorized accounting department should also be reflected in the accounting policy of the company. In confirmation of the fact that accounting is maintained by a person who is not on the staff of the organization, the counterparty may require the presentation of an agreement with the relevant company or individual entrepreneur. For this reason, it is recommended that such contracts either do not include a confidentiality clause, or specifically stipulate cases of disclosure of the terms of the contract to third parties.

It is important to understand that since accounting has been transferred to another legal entity or entrepreneur, they are not at all required to be located at the location of the organization, as well as its documents and accounting base. This sometimes makes it possible to protect papers and data during unscheduled inspections by various government agencies.

As for the “primary”, instead of the chief accountant, the document can be signed by an individual entrepreneur or the head of the organization to which accounting has been transferred. Instead of the words “chief accountant”, then “individual entrepreneur” and his full name are written. If we are talking about a company, then it is necessary to indicate its name, organizational and legal form, the title of the position of the head and his full name.

As in the previous case described, you can try to make life easier for yourself and your counterparties, but the consequences will be identical.

All in one hand

The head of the company can also keep records. This is the least time-consuming and low-cost method. The legislation does not prohibit the director from having an assistant who will actually deal with the execution of all documents. It is only important that the boss signs all accounting papers and is responsible for its content.

As in previous cases, the head draws up his decision in the accounting policy of the organization.

When filling out the “perivichka”, in this case, the name of the head of the organization is indicated in the field “chief accountant” and his signature is put. As a rule, such paperwork raises few questions from both counterparties and various kinds of inspectors. However, given that independent accounting is only allowed for small and medium-sized businesses, the organization will need to confirm this status. To do this, you will need to provide the counterparty with an up-to-date (“freshness” by each company is determined independently) extract from the Unified State Register of Legal Entities, which will indicate the founders, information on the average number of employees for the previous calendar year (form 1110018) for the last 2 years, as well as the organization’s balance sheets for the same period .

Thus, the current legislation provides a sufficient number of options for organizing accounting in a company. This allows any entrepreneur to choose the form that is convenient for him. It is important to take into account the features of each option and not treat them formally. Then the problems will be reduced to a minimum.

Nicholas Vizer, Senior Legal Counsel of Turov and Poboykina-Sibir law firm, for Calculation magazine

Encyclopedia of Accounting and Taxation Rules

Berator online is a unique electronic encyclopedia that allows you to use the most relevant information for an accountant wherever there is a computer and the Internet.

And outsourcing of accounting services is becoming increasingly popular. In this regard, companies have a question: how to draw up the signature of the chief accountant on documents if bookkeeping is given to a third-party organization? At the same time, after all, it is necessary to give an employee who is not part of the staff of the customer company the right of a second signature in the organization. About how to do this, the magazine "Tax Accounting for an Accountant" talked with leading industry experts.

Yulia Tarasova, Associate of the corporate department of LEVINE Bridge law firm

The absence of a full-time accountant and the transfer of accounting authority to a third-party organization is a fairly common situation. In this regard, in practice, the question often arises of how to properly draw up documents so that a third party, a representative of an outsourcing company, can sign documents for the chief accountant of an organization.

There are a number of nuances that are definitely worth paying attention to. This will avoid liability for violation of the rules for accounting for the organization's income and expenses (due to the signing of primary documents by unauthorized persons and the subsequent possible recognition by the tax authorities of unreasonable and unconfirmed expenses of the organization according to these primary documents). Indeed, according to the provisions of Art. 120 of the Tax Code of the Russian Federation, the fine imposed on the organization for this violation can range from 10,000 to 40,000 rubles or more, depending on the specific type of violation. In addition, in accordance with paragraph 4 of Art. 108 of the Tax Code of the Russian Federation in the event that an organization is held liable, its officials, if there are necessary grounds, are not exempt from administrative, criminal and other liability for the violations committed. Therefore, an official of the organization (in particular, the director) may be involved under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation (fine in the amount of 5,000 to 20,000 rubles or disqualification for a period of 1 to 2 years).

Since the civil and labor legislation does not contain special rules on outsourcing, the rules on the provision of services for compensation are applied to such legal relations. According to the provisions of paragraph 1, 4 of Art. 185 of the Civil Code of the Russian Federation, powers equivalent to a power of attorney will also apply to the case when the powers of the representative are contained in the contract (including between the representative and the represented).

Thus, in order for a signatory from a third-party organization to become authorized for most cases, it is necessary to clearly state in the contract for the provision of accounting services:

1. whose powers are transferred to a third-party organization (in our case, the chief accountant);
2. which individual - a representative of a third-party organization - is entitled to sign documents for the chief accountant (full name, passport details, position in a third-party organization);
3. the right to sign which specific documents is transferred under the contract to an authorized person of a third-party organization (list all necessary documents).

Having written these aspects in the contract, in the future, when signing documents by an authorized person, it is enough to indicate in the signature requisite “Chief Accountant (according to the contract dated _____ No. __)”, where in the missing columns it is necessary to indicate the details of the contract for the provision of accounting services.

At the same time, there are exceptions that apply to tax relations, as well as relations related to the calculation and payment of insurance premiums. So, in order to sign documents for the chief accountant in these areas, a signatory from a third-party organization will need to additionally issue a power of attorney in accordance with the current legislation of the Russian Federation (based on paragraph 3 of article 26, paragraph 3 of article 29 of the Tax Code of the Russian Federation, part 8 of article 13 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, clause 17 of the Accounting Regulation “Accounting Statements of an Organization” (PBU 4/99), approved by Order of the Ministry of Finance of the Russian Federation of July 6, 1999 No. 43n, and clause 38 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n).

In this case, the position in the details of the signature on the documents will look like this: “Chief Accountant (by power of attorney from ______ No. __)”, where in the missing columns it is necessary to indicate the details of the power of attorney issued by the customer organization.

Separately, it is worth paying the attention of readers to cases of incorrect use of the signature details of the chief accountant when transferring his powers to a third-party organization: for example, the use of the phrases “acting chief accountant”, “acting chief accountant”, “for the chief accountant” is not justified from the point of view of the current legislation. The fact is that the norms of laws do not contain such concepts, and in the generally accepted sense they are associated only with the temporary transfer of authority from one employee to another within the organization (in case of sick leave, vacations, internal part-time work, etc.).

Thus, the procedure for granting the authority to sign documents for the chief accountant of a representative of an outsourcing company depends on the category of a particular document being signed (documents on personnel records; documents related to tax obligations; documents on the accrual and payment of insurance premiums, etc.).

Tatyana Evdokimova, expert of the service "Kontur.Accounting" of the company SKB Kontur

Outsourcing is now very common in the business environment. Mainly because this form of receiving services helps the organization to significantly save on the cost of remuneration of a specialist who is required by the company periodically or on a part-time basis. And one of the most common can be called accounting outsourcing. There is on the market a large number of offers from accounting firms that offer their assistance in accounting and preparation of accounting and tax reporting.

Since the accounting department of the company is carried out by an outsourcing company, the director may have questions: who should sign the statements, sign the documents in the column “chief accountant”? And others.

Let's consider this situation. The Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as the Accounting Law) states that the responsibility for accounting is assigned to the head. At the same time, he can involve an employee or an organization in keeping records, as well as keep records personally (Article 7 of the Accounting Law).

It is possible to assign the duties of a chief accountant to a service organization, but this must be spelled out in the contract between the service company and the outsourcing company. Moreover, the latter sometimes provide the service "chief accountant" for an additional fee.

So, what documents and who will be able to sign? In Art. 26 of the Tax Code of the Russian Federation states that the taxpayer (customer organization) in relations with the tax inspectorate may act through an authorized representative. Such a representative exercises his powers on the basis of a power of attorney, which is issued in accordance with the requirements of civil law (clauses 1 and 3 of article 29 of the Tax Code of the Russian Federation).

An authorized person of the outsourcing company may sign the tax declaration of the serviced organization, confirming the completeness and accuracy of the information indicated in it (clause 5, article 80 of the Tax Code of the Russian Federation). At the same time, a copy of the power of attorney confirming the authority of the representative to sign this reporting document must be attached to the tax reporting.

As for the financial statements, the head of the organization can also entrust its signing on the basis of a power of attorney from an authorized accounting department. A similar issue was considered in the letter of the Federal Tax Service of Russia dated June 26, 2013 No. ED-4-3 / [email protected] In it, the tax authorities referred to the letter of the Ministry of Finance of Russia dated April 30, 2013 No. 07-01-10 / 15212, in which the financiers indicated that the Accounting Law does not contain provisions restricting the right of the head of an economic entity to transfer his authority to sign accounting (financial) statements to another person on the basis of a power of attorney.

Now let's take a closer look at how the signature requisite should look like on documents submitted to regulatory authorities. If the director of the company entrusts the preparation and submission of reports to the director of the accounting firm by proxy, then the certifying signature on the report is already affixed in a special section reserved for the signature of an authorized representative, indicating the details of the document giving the right to sign: the date and number of the power of attorney. Please note that if the reporting is signed by an authorized representative, a power of attorney is required as an attachment to such a report. In the case of sending a report via telecommunication channels, a scan of the power of attorney is also attached to the package of documents signed and submitted to the tax inspectorate.

If you do not attach a power of attorney, then the tax authorities may refuse to accept documents, since only the executive body of the company - the head has the right to act without a power of attorney on behalf of the organization.

As for the signature of the chief accountant on primary documents, this should also be stipulated in the contract with the outsourcing company.

Often the question arises of how best to put the signature itself on the primary document “by proxy” or “acting chief accountant”. Please note: if the right to sign was obtained by proxy, then the wording must be appropriate.

A signature in the form of "acting" can be put only if the person actually performs the official duties of the temporarily absent employee. When there is no such position as “chief accountant” in the staff of the company, then how can you temporarily fulfill the duties of it (see article 60.2 of the Labor Code of the Russian Federation, clause 2 of the clarifications of the USSR State Committee for Labor, All-Union Central Council of Trade Unions of December 29, 1965 No. 30/39 " On the procedure for paying for temporary replacements”, approved by the Decree of the State Committee of the Council of Ministers of the USSR on labor and wages, the Secretariat of the All-Union Central Council of Trade Unions of December 29, 1965 No. 820/39)?

In conclusion, we add: in order for a document to have legal force, it must not only be correctly drawn up, but also signed by a person authorized to do so in accordance with the law.

Dmitry Kovalenko, Director of Accounting Services at BDO Unicon Outsourcing

How to draw up the signature of the chief accountant on documents if accounting is outsourced? The answer to this question sounds simple: do not draw up at all. The law requires the signature of the chief accountant only in a very limited list of documents. But in practice, instead of the chief accountant, such documents are signed by authorized representatives on the basis of a power of attorney from the general director.

Annual and quarterly financial statements, tax statements do not require the signature of the chief accountant. The balance sheet is signed by the head of the company. Most of the financial documents today are signed either by the head of the company or by a person authorized to sign a specific document. That is, for example, any employee of the enterprise can put a signature on the invoice, as well as a specialist of an outsourcing company who has a power of attorney from the director.

In fact, for the manager, this means that he alone bears full responsibility for the actions of the company and all risks fall on him. And this is one of the reasons why many business leaders prefer to outsource accounting services. In this form, the director can manage risks, and the contract with the provider acts as the main management tool. It is important for directors of companies to be able to turn to an independent expert who is not interested in distorting financial information and is responsible for the correctness of his actions with his good name, and often with money.

Vera Iritikova, professional document manager, document specialist, guest lecturer of the Russian Academy of National Economy and public service under the President of the Russian Federation

Indeed, an employee of the outsourcing company should be endowed with appropriate powers. In accordance with Federal Law No. 402-FZ of 06.12.2011 “On Accounting”, the head of an organization that is an economic entity imposes on the chief accountant, accountant or other accountant the responsibility for maintaining the organization’s accounting and tax records. By the way, the head himself can perform the functions of a counting worker. Such responsibility is assigned by order for the main activity. The rights to sign the relevant documents arise from the date of assignment of such obligations.

Outsourcing accounting and tax accounting is transferred to a third-party company on the basis of an agreement. One of its conditions is the exact indication of the position, last name, first name and patronymic of the main employee of the outsourcer company who will deal with you (and in case of his temporary absence, the person replacing him). By order for the main activity, the head of the organization entrusts him with the functions of maintaining accounting and tax records with the right to sign the relevant primary accounting, reporting and accounting documents. As a basis, the order indicates the date and number of the service agreement with the outsourcing company.