According to Part 7 of Art. 2 of the Law “On Joint Stock Companies (JSC)” and Part 5 of Art. 2 of the Law “On Limited Liability Companies (LLC)”, legal entities have the right to acquire their own seal. Individual entrepreneurs (IP) do not have the obligation to establish a seal. But in practice, firms and businessmen refuse to cooperate with others until they are sure that they have something to certify their own signature with.
It is enough for any enterprise and entrepreneur to have one seal for documents: both internal and external, for counterparties. But if the business is large, then specialized stamps may be required. For example, special prints “For accounting”, “For information”, “Branch” and others. The universal seal “For documents” is usually used by ordinary employees (for example, lawyers when agreeing on a contract), and it can be placed on any official paper - from statements to additional agreements to transactions.
It is recommended to issue all types of seals for documents already at the time of registration of an individual entrepreneur or organization. For legal entities, this is even an obligation, since, according to Art. 2 of the Law “On JSC” and Art. 2 of the Law “On LLC”, the presence of stamps must be prescribed in the charter. And in order not to miss a single important nuance when registering a company or individual entrepreneur, it is recommended to use the services of experienced lawyers.
What type of seal should be used for documents?
Organizations and individual entrepreneurs can use the following seal to certify documents:
- main;
- structural unit;
- special (for example, printing for documents for internal use).
The legislation of the Russian Federation does not contain any classification of seals - the use of the above varieties has developed in practice.
The need to use seals for documents other than the main one may be due to the difficulty of obtaining operational access to the main seal for structural divisions of the company or specific employees. Therefore, they may be given the opportunity to use appropriate alternative instruments for document certification.
From a legal point of view, all types of seals used by a company are equivalent if:
- through them it is possible to record on paper the full name of the company, as well as its address;
- they are round in shape;
- the name of the type of seal used (for example, “For the HR department”) does not contradict the scope of its use (that is, the HR department cannot certify documents of the sales department with its seal).
If a document is sent to a government agency, it should be certified only with the main seal. The use of special seals or seals corresponding to structural divisions by the company when interacting with partners and contractors is carried out with their consent.
In accordance with the amendments introduced by Law No. 82-FZ of April 6, 2015 to a number of federal regulations, Russian organizations are generally not obliged to use a seal in legal relations, unless otherwise expressly prescribed by certain rules of law.
ATTENTION! If your company refuses to use a seal, you have the right not to put it either on the primary document, or on declarations, or on documents required by the Federal Tax Service. We talked about the details here.
You can learn more about the specifics of the application of legal norms governing the use of seals by organizations in the article “A seal is not a mandatory attribute of the primary property.”
But if a company still uses its own seal for documents, where can it be placed, in what part of the sheet?
List of documents on which the organization’s seal is required (optional)
Financial documents
Material documents by type of transaction
Material documents by type of property
Personnel documents
Tax documents
Financial statements
| Documentation | Is a seal required? | Base |
| Financial documents | ||
| Documents for recording cash transactions | Mandatory: – on the last page of the cash book (Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88, Methodological guidelines approved by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n); – on a receipt for a cash receipt order (form KO-1), which is transferred to the depositor of money (paragraph 5, clause 5.1 of the Bank of Russia Directive No. 3210-U dated March 11, 2014); – in the payroll (form T-49), payroll (form T-53) – if the entry “deposited” is not made opposite the names and initials of employees to whom money was not issued (paragraph 3, clause 6.5 of the Bank of Russia instructions dated March 11, 2014 No. 3210-U)* | Unified forms of primary accounting documentation for accounting of cash transactions, approved by resolutions of the State Statistics Committee of Russia dated August 18, 1998 No. 88, dated January 5, 2004 No. 1, order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n |
| Optional : on all other documents. In particular, on the cash receipt order (form KO-2) and in the book of accounting of funds accepted and issued by the cashier (form KO-5) | ||
| Payment documents (payment order (application for cash expense), letter of credit, statement, etc.) | Mandatory : on all payment documents for which the organization transfers funds. An exception is applications for cash expenses that are processed by government agencies* | Regulation of the Bank of Russia dated June 19, 2012 No. 383-P, Section IX of the Procedure approved by Order of the Treasury of Russia dated October 10, 2008 No. 8n |
| Optional : on a bank statement, if the document is printed using computer technology, on a personal account statement | Clause 2.1 of section 2 of part 3 of the Rules approved by the Regulations of the Bank of Russia dated July 16, 2012 No. 385-P, paragraphs 159–168 of the Procedure approved by order of the Treasury of Russia dated December 29, 2012 No. 24n, Appendix No. 7 to the Procedure approved by the order Treasury of Russia dated December 29, 2012 No. 24n Resolutions of the Federal Antimonopoly Service of the North-Western District of January 16, 2007 No. A56-46035/2005, of the Moscow District of December 14, 2006 No. KA-A40/12070-06 and of the West Siberian District of January 13, 2005 No. F04-9440 /2004(7787-A45-25) | |
| Strict reporting forms (SSR) | Mandatory An exception to this rule is BSO without the “seal” requisite, approved by federal executive authorities In addition, in some cases, it is sometimes possible to prove that the absence of a seal does not deprive a document of BSO status (Resolution of the Federal Antimonopoly Service of the North-Western District dated January 22, 2007 No. A56-12475/2006)* | Clauses 3, 5 and 6 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 |
| Documents for recording cash settlements with the population when trading with cash registers | Mandatory : if required by instructions for completing a specific document form. For example, in the cashier-operator’s journal (form KM-4) or in the journal according to the KM-5 form* | Instructions approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 |
| Optional : in all other cases. For example, in the certificate-report of the cashier-operator (form KM-6) | ||
| An invoice for payment | Optional : in all cases. The invoice must contain only the details listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ. The stamp is not included in the list of required details | Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ |
| Material documents by type of transaction | ||
| Certificate of acceptance and transfer in any form | Optional : this is not required by the list of mandatory details of primary documents. At the same time, it is safer for the seller if the buyer puts his own stamp. This will be an additional argument if the buyer refuses to pay, citing the fact that the document contains the signature of an unauthorized person. | Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ, paragraph 7 of the Instructions for the Unified Chart of Accounts No. 157n |
| Documents for accounting of trade transactions | Mandatory : only in the consignment note (TORG-12 form) and the goods journal of a small retail trade employee (TORG-23 form) - space for printing is provided in the document forms. However, the instructions for filling out these documents say nothing about printing* | Instructions approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 |
| Optional : in all other cases. For example, in the act of acceptance of goods (form TORG-1), invoice for internal movement, transfer of goods, containers (form TORG-13), act of write-off of goods (form TORG-16), goods report (form TORG-29) and etc. | ||
| Documents for recording trade operations when selling goods on credit | Mandatory : only in a certificate for the purchase of goods on credit (form KR-1) and an order-obligation (form KR-2) - space for printing is provided in the document forms. However, the instructions for filling out these documents say nothing about printing* | Instructions approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 |
| Documents on accounting for trading operations in commission trading | Optional : There is no space for printing on these documents. Therefore, it is not necessary to put a stamp, in particular, on the list of goods accepted for commission (form KOMIS-1) and the certificate of sale of goods accepted for commission (form KOMIS-4) | |
| Documents for accounting operations in public catering | Optional : There is no space for printing on these documents. Therefore, it is not necessary to put a stamp, in particular, on the menu plan (form OP-2), invoice for goods release (form OP-4), purchasing act (form OP-5), order-invoice (form OP-20) | Instructions approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 |
| Documents for recording work in capital construction and repair and construction work | Mandatory: On document forms that provide space for printing. For example, an act of acceptance of work performed (form KS-2), a certificate of the cost of work performed and expenses (form KS-3), a general journal of work (form KS-6), an act of acceptance of a completed construction project (form KS-11) Instructions for filling out this category of documents require stamping only for the general work log (form KS-6)* | Instructions approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 No. 100 Instructions approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a |
| Documents for recording the operation of construction machines and mechanisms | Mandatory : in the report on the operation of a tower crane (Form ESM-1) and the work order report on the operation of a construction machine (mechanism) (Form ESM-4), as well as in the certificate for payments for work performed (services) (Form ESM-7) stamp is placed by the customer* | Section 1 of the instructions approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78 |
| Optional : in all other documents (for example, a waybill for a construction vehicle (Form ESM-2) and a report on the operation of the construction vehicle (Form ESM-3)) | ||
| Documents for recording work in road transport | Mandatory : on waybills for all types of vehicles, for example, waybills for a passenger car (form 3), waybills for a bus (form 6). The consignment note (Form 1-T) only requires the consignor's stamp. But it is better for him that the consignee (when transferring ownership of the cargo) also puts a stamp. This will be an additional argument if the buyer refuses to pay, citing the fact that the document contains the signature of an unauthorized person* | Section 2 of the instructions approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78 |
| Optional : on the waybill | Clause 9 of the rules approved by Decree of the Government of the Russian Federation dated April 15, 2011 No. 272 | |
| Material documents by type of property | ||
| Documents on inventory accounting | Mandatory : on the act of recording the material assets received during the dismantling and dismantling of buildings and structures (form M-35). This document is stamped by the customer and the contractor* | Section 3 of the instructions approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a |
| Optional : powers of attorney (forms M-2, M-2a), signed by the head or other authorized person, are valid without the organization’s seal | Clause 4 of Article 185.1 of the Civil Code of the Russian Federation, section 3 of the instructions approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a | |
| Optional : on documents on internal movement and accounting of goods and materials (forms M-8, M-11, M-15, M-17) and the act of acceptance of materials (form M-7), which is drawn up if there is a discrepancy between the actual data and the data specified in accompanying documents | Section 3 of the instructions approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a | |
| Documents on accounting of fixed assets and intangible assets | Mandatory : on all acts of acceptance and transfer (delivery) of fixed assets (forms OS-1, OS-1a, OS-1b, OS-3), act of acceptance and transfer of equipment for installation (form OS-15) and act of identified equipment defects (form OS-16)* | Instructions approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 |
| Optional : on inventory cards (forms OS-6, OS-6a, OS-6b, 0504031, 0504032), acts of write-off of fixed assets (forms OS-4, OS-4a, OS-4b), invoice for internal movement of fixed assets funds (form OS-2) and certificate of acceptance (receipt) of equipment (form OS-14) | ||
| Documents for accounting of small business enterprises | Optional | Section 4 of the instructions approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a |
| Documents for recording inventory results | Optional: There is no space for printing on these documents. Therefore, it is not necessary to put a stamp, in particular:
| Instructions approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88, Methodological guidelines approved by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n |
| Personnel documents | ||
| Employment history | Mandatory : stamp placed on the first page* | Clause 2.2 of the Instruction approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69 |
| Mandatory : the stamp is placed after the employee’s dismissal record* | Clause 35 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225 | |
| Certificate of acceptance of work performed under a fixed-term employment contract concluded for the duration of a specific job (form T-73) | Mandatory : in the T-73 form - space for printing is provided in the document form. However, the instructions for filling out this document say nothing about printing* | Instructions approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 |
| Travel certificate (form T-10)** | Mandatory : check mark at each destination* | Sections 1 and 2 of the instructions approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1, Methodological guidelines approved by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n |
| Other documents (orders, instructions, staffing table (form T-3), personal card of the employee (form T-2), official assignment for sending on a business trip and a report on its implementation (form T-10a)*, time sheet ( in commercial organizations - form T-13, in state (municipal) institutions - either form T-13 or form 0504421), payroll (in commercial organizations - form T-49, in state (municipal) institutions - form 0504401 ), personal accounts (forms T-54, T-54a), etc.) | Optional : neither the forms themselves nor the instructions for filling them out provide this | |
| Tax documents | ||
| Invoice | Optional | Law No. 57-FZ of May 29, 2002 amended paragraph 6 of Article 169 of the Tax Code of the Russian Federation, Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 |
| Tax return | Required, but not always: stamps should be placed only where required by the instructions for completing the form. That is, there is no need to stamp all the sheets that have the signature of the manager or representative. Special rules apply for JSCs and LLCs: such organizations have the right, but are not required, to have seals. In this regard, until appropriate changes are made to the orders of the Federal Tax Service of Russia, documents submitted (sent) to the tax authorities will be accepted regardless of the presence (absence) of a stamp in them. This was stated in the letter of the Federal Tax Service of Russia dated August 5, 2015 No. BS-4-17/ [email protected] | Orders of the Ministry of Finance of Russia and the Federal Tax Service of Russia on the approval of declaration forms |
| Form 2-NDFL | Optional : no space provided for printing | Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485 |
| Form 6-NDFL | Optional : no space provided for printing | Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450 |
| Financial statements | ||
| Forms of financial statements provided for by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n | Optional | Accounting (financial) statements are considered prepared after signing a copy of it on paper by the head of the economic entity (Part 8, Article 13 of the Law of December 6, 2011 No. 402-FZ). The same requirement is contained in paragraph 17 of PBU 4/99. These regulations do not require stamping. In addition, the accounting reporting forms do not provide for stamping the accounting (financial) reporting |
| Forms of accounting (budget) reporting of state and municipal institutions | Optional : no space is provided for printing on the accounting (budget) reporting forms | Accounting (financial) statements are considered prepared after signing a copy of it on paper by the head of the economic entity (Part 8, Article 13 of the Law of December 6, 2011 No. 402-FZ). The instructions for submitting reports (both accounting and budget) also do not contain a requirement for a seal on the reporting forms - the signatures of the responsible persons are sufficient (clause 5 of the Instructions, approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, clause 6 of the Instructions , approved by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n) |
* On April 7, 2015, the Law of April 6, 2015 No. 82-FZ came into force. Articles 2 and 6 of this Law provide that joint stock companies and LLCs now have the right (and not the obligation) to have a seal. The company reflects information about the presence of a seal in the charter.
At the same time, by-laws continue to be in force, which provide for the affixing of a seal to documents. For example, such a requirement is in paragraphs 2.2, 2.3 of the Instructions for filling out work books (approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69).
Official explanations about whether a seal is required or not are contradictory. We recommend that you continue to use printing. Do this until changes are made to the bylaws.
** It is not necessary to issue an official assignment and travel certificate for an employee, as well as to require a report from him, from January 8, 2015 (Resolution of the Government of the Russian Federation of December 29, 2014 No. 1595).
Which part of the document is stamped?
In most cases, a stamp is affixed to documents next to the signature of the person who certified the official paper. As a rule, the abbreviation “M.P.” is present in the corresponding area of the document. (place for printing). But if it is not provided in the original form, you should not enter it manually.
Where can I put a stamp on documents when they are certified? So, on the document being certified, the seal must be placed in such a way that it allows:
- recognize other significant details of the document (the names of the columns and the information they contain);
- certify the authenticity of the signature of the person who verified the document.
It is also desirable that the seal partially covers one of the words that makes up the job title of the person signing the document.
Contractors, tax authorities and other government agencies always welcome the clearest possible print on paper (but not bold).
Is it possible to put a stamp “for documents” on a power of attorney or on primary accounting documents and reporting, ConsultantPlus experts told. Get trial access to the system and study the explanations for free.
How to properly stamp a manager’s signature?
Typically, the manager’s signature in itself is a sufficient argument to give the document legal force. However, clients and counterparties are often distrustful of contracts without seals. Still, its presence indicates the official status of the document. The main rule that should be taken into account is that the print either does not touch the signature at all, or partially overlaps it. And also it is impossible for the fingerprint to completely cover the autograph of the management. The exception is special forms that provide space for a signature, but this is rare and is the personal wish of the manager.
To be sure that the seal is correct, you need to study a sample agreement or act. So, using a specific example, you can easily understand in what place the print should be placed, where it can be placed in the absence of a specially allocated place, whether the signature should overlap or not, and other important details.
Source Graver.ru.
Author: Anna Belyaeva
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In order to optimize document flow, Russian companies have the right to use not only the main, but also additional seals for documents. However, documents certified only by the main seal should be sent to official structures.
It is important to ensure that the structure of the main and additional seals for documents reflects the name and address of the company. All types of seals for documents used by the company to certify them, sent to external entities - counterparties, government agencies, must be round.
Where is the stamp placed on documents? It must be placed in such a way that it does not cover other significant entries present in the document.
You can get acquainted with other nuances of using printing when organizing document flow at an enterprise in the article “Is a seal placed on an invoice (nuances)”.
Sources: Law “On Amendments to Certain Legislative Acts of the Russian Federation Regarding the Abolition of the Mandatory Printing of Business Companies” dated 04/06/2015 N 82-FZ
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Typical impressions
Depending on the organizational form of the enterprise, seal impressions may vary in appearance. Thus, the imprint of an individual entrepreneur is a little simpler than that of an LLC or CJSC, and contains fewer mandatory elements. Let's look at typical stamp impressions depending on the type and shape of the company.
- Simple. It contains the name of the organization in the middle, and in the border there is a form of organizational activity, as well as ORGN and KPP. The company address can also be included in the border.
- With microtext. In such seals, unlike the previous ones, there is a more complex edging, running along the edge in 2 layers. The outer layer contains smaller text, which indicates, for example, its registration number. In the inner layer of the edging, as well as in the simple print, there is the address, OGRN and checkpoint, as well as the organizational form of the company.
- With ornamental edging. Large companies prefer to use fancy prints in their activities, in which there is a pattern between the inner and outer layers of the edging.
- For individual entrepreneurs. As a rule, it contains the full name of the entrepreneur in the middle, while along the edge there are details such as OGRNIP, address, and TIN.
You can find out what documents are stamped on from this video.
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