In what cases are documents stamped. When can additional seals be used. How to cancel and where

Law No. 82-FZ, issued on 04/06/2015, abolished the obligation of companies to apply the LLC seal and made it a voluntary attribute. Article 2 of the Law "On LLC" now reads as follows: "The company has the right to have a seal, stamps and letterheads with its name, its own logo."

Do I need an LLC seal

In fact, it will not be possible to abandon this attribute of a legal entity soon. The reasons for this are as follows:

Article 2 of the Law "On LLC" now contains the following clause: "Federal law may provide for the obligation of the company to use the seal." This means that the newly adopted legislative act of the federal level may introduce its mandatory application in any situation.
There have been changes in the voluntary use of stamps in some regulations, but others still mandate their use. So, the impression is still needed in and in the parcels. We must wait until the mention of the compulsory seal will be removed from other acts, but for now, in some situations, one cannot do without it. Of course, the departments noted the fact of cancellation, therefore, they give their own interpretation of the emerging controversial situations. So, Rostrud allowed to confirm entries in work books not with round impressions, but with stamps of the personnel department.
If the counterparty to the transaction has not refused to print, then when concluding the contract, he has the right to demand its use from you. In this case, the transaction may not take place, because the parties must agree on all the contractual terms.

With regard to documents sent to the tax authorities (declarations, reports, certificates), the Federal Tax Service of Russia informs that regardless of the introduction of changes to the orders of the tax service, they are accepted both with the company stamp and without it (letter dated August 5, 2015 No. BS-4-17 / [email protected]).

In addition, it is now recognized by default that the organization does not use printing. If this is not the case, then the charter must contain information about its availability (Article 2 of Law No. 14-FZ). Again, it is not clear at what time the charter should be changed if such a wording was not there. Nothing is said about responsibility for violation of this norm and whether the seal of the organization is legitimate if the charter does not say about it. It turns out that the intention of the legislators to simplify the documentary circulation only added questions and trouble to businessmen.

State Register

A special registration procedure is provided only for the use of official images, and official registration of seals of commercial structures is not kept. Nevertheless, such a register existed for some time, but only for Moscow. In 1998, an order was issued by the Moscow Mayor Yuri Luzhkov on the creation of a city register at the Registration Chamber of Moscow.

All Moscow businessmen were obliged to register their stamps in this register, for which a state duty was charged. This was a kind of arbitrariness of the mayor of the capital, because in no other region of the Russian Federation there was such an accounting procedure. The Federal Tax Service, which is responsible for the registration of business entities, demanded to cancel the maintenance of the Moscow register. This happened only 7 years later - in February 2005.

Good or bad, but in 2019, the state federal register of such an important attribute for a legal entity does not exist. To order a cliché, it is enough to send the name of the company, TIN and KPP codes, location via the Internet or by phone. No formal ordering documents are required, although some manufacturers require copies of the registration certificate.

Of course, with the current development of technology, you can order not only cliches according to your details, but also any other organization according to the model. Unfortunately, a print on paper does not always guarantee legitimacy and ownership of a particular legal entity.

The Criminal Code of the Russian Federation establishes liability under Article 327 for forging documents and stamps, the term of punishment is up to two years in prison. If you want to guarantee the protection of business papers and the confidential information they contain, then it is worth using for this.

Stamp manufacturers are also moving forward, offering the following methods of protection against counterfeiting:

laser engraving with halftone drawings and photographs;
a special font developed according to an algorithm for a specific customer;
multicolor flash technology;
guilloche nets made of lines less than 0.1 mm thick;
protective elements in accordance with GOST R 51511-2001, which are used for heraldic stamps;
control marks (micro-rotation, micro-displacement, micro-deformation of individual letters or their elements; imitation of a cliché defect, a trace of a speck of dust, a float of paint, splashes, blots; the inclusion of individual letters with a different font);
UV marks visible only in ultraviolet light;
chemical labels;
relief cliche with embossing;
hidden images;
two-dimensional barcode of the Data-Matrix standard.

The more degrees of protection, the more expensive it will cost to manufacture. But while it is necessary to use this symbol of a legal entity in business, all measures must be taken to preserve it and make it impossible to forge the image.

What should be the seal

The legislation does not establish mandatory requirements for an organization's seal. In the previous edition of Article 2 of the Law on Limited Liability Companies, it was said only about the presence in the details of the full corporate name in Russian and the location (locality) of the LLC. Now the wording has been reduced to "... seal, stamps and letterheads with their name." So, we can assume that there are no official requirements for the form and details of the stamps of commercial structures.

However, if you look at how the prints look on the documents of different companies, you can see their clear similarity to each other: in size and the information contained. It is caused by the fact that professional manufacturers develop part of the cliche in accordance with GOST R 51511-2001, intended for coat of arms. Accordingly, the equipment and performance standards for them were applied to commercial customers.

Important: only a certain circle of persons has the right to place the coat of arms of the Russian Federation: federal authorities; government bodies, organizations, institutions; bodies of the registry office.

In addition, the order of the Moscow Mayor No. 843-RM specified the requirements for the appearance of the print:

round - a circle with a diameter of 38-42 mm;
triangular - an equilateral triangle with a side length of 38-42 mm;
rectangular - a rectangle with sides ranging from 35-50 mm to 70-100 mm.

The following requirements were given regarding the information required to be indicated on the cliché of legal entities:

full name in Russian with an indication of the organizational and legal form;
location (settlement);
state registration number.

Corner stamps must also contain the full legal address and telephone number. The name of the enterprise in the language of the peoples of the Russian Federation or a foreign language, as well as the registered trademark, were also indicated on a voluntary basis.

A sample LLC seal, common for business in Russia, looks like this.

Your company's identification symbol can be anything you like, but it is still better to leave excess creativity for internal use.

The seal has become an optional attribute of a legal entity (Federal Law No. 82-FZ of 06.04.2015). Which organizations have the right to opt out of printing? What difficulties await the daredevils? How to treat incoming documents of third-party organizations without a seal if it was previously required on them?

The Government of the Russian Federation is purposefully waging a fight against many echoes of the legacy of the past, which, in its opinion, are holding back the development of our country's economy. The familiar rubber seal was announced as one of those. According to Dmitry Medvedev: “It is obvious that the so-called round seal is a legacy of the past, and now it does not have the meaning that was attached to it in the pre-revolutionary, post-Soviet and Soviet periods. With the modern development of technology, the presence of a seal does not guarantee the authenticity of the document. " As a result, the Government of the Russian Federation developed and submitted to the State Duma in October 2014 bill No. 636191-6, according to which the round stamp becomes an optional attribute for an organization and its use is allowed along with other identification methods, such as an electronic signature, special forms companies, holograms and the like.

Now it has received the status of Federal Law No. 82-FZ dated 06.04.2015 "On Amendments to Certain Legislative Acts of the Russian Federation regarding the abolition of the compulsory printing of business companies" (hereinafter - Law No. 82-FZ).

To whom did she interfere?

"Heraldic" seal is a unique phenomenon whose origin is lost in ancient times. Its prototypes appeared long before the appearance of writing in the form of generic signs, which were used to mark the belonging of a thing, carved on tools and embroidered on clothes. The first seals in a more familiar form appeared almost simultaneously with the advent of writing. Already in Mesopotamia, special cylinders were used to confirm the authenticity of documents, with which an imprint of an inscription or ornament was affixed. In the Middle Ages, with the fall of general literacy, the seal depicting the coat of arms of the feudal lord became a full replacement for his handwritten signature. The Chinese, and after them the Mongols, actively used special plates (paitsa / paiza) to confirm the authority of its owner both in person and on signed documents. For many years, printing was a necessary attribute in Soviet and then Russian office work.

Why is it now that Russia has decided to interrupt this long history? On the one hand, in the absence of a mandatory registration procedure for stamps, with the proliferation of the necessary equipment and the cheapening of production, clichés began to be made at any corner. There are many opportunities for falsification.

On the other hand, it is extremely difficult to impeccably forge a cliché so that the difference in impressions is not noticed by a professional expert. Yes, the untrained eye will not see the difference between the original and the fake, but in the same way, he will not see the difference between the original and forged signatures, but no one has yet proposed to cancel the need to hand-sign paper documents.

In fact, the press in the document flow that is now has lost a significant share of its significance. And the reason for this was not only objective indicators, but also the purposeful activity of legislators. The first significant step in this direction was made even with the adoption of the first part of the Civil Code of the Russian Federation, which, in fact, established the superiority of the signature over the seal. Since then, the legislation has purposefully moved towards supplanting the need to stamp clichés on documents. Suffice it to recall the rejection of printing on invoices, revolutionary for its time.

But still, why now? The answer lies on the surface and is quite simple. Liberals in the Government of the Russian Federation, in this way, are trying to promote our country up in the rating (annual report) of the World Bank "Doing Business". Formally, this rating determines the investment attractiveness of the state. It contains a number of indicators, one of which is "business creation". According to the employees of our government, which is reflected in the roadmap "Optimization of registration procedures for legal entities and individual entrepreneurs" (Order of the Government of the Russian Federation of 03/07/2013 No. 317-r), the exclusion of "rubber" seals from circulation reduces the number of procedures for state registration and, accordingly improves the performance of Russia in the ranking. This purpose is clearly indicated in the accompanying documents to the bill on the abolition of printing. Someone may think that in the current international political situation, such aspirations have largely lost their motivation, but at least they will be able to note the consistency of the Government of the Russian Federation in implementing previously adopted decisions. And some are looking further, anticipating a rollback from attempts at economic isolation and strangling of Russia in the opposite direction. Moreover, the "rollback" can be with the same pace and force as the initial "rollback". International politics is now unfolding with lightning speed!

How do we cancel and where?

Technically, the process of withdrawing a print as a mandatory attribute of a document from circulation has been going on for a long time - this, as we have already noted:

establishing the priority of signature over seal when signing contracts,
the next big step can be considered the exclusion of printing from invoice details,
after which it was logical to exclude the mention of seals in the law on accounting.

Now the work on changing the practice of business turnover received its logical continuation. Law No. 82-FZ on the abolition of the seal introduces changes primarily in the laws on corporate organizations (LLC and JSC). The text of the amendments in both laws is essentially identical. Let's compare the "old" and "new" editions (changes are highlighted in the Table).

Table

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As you can see, seals are not canceled or prohibited. Their use later becomes the right to organize, however, the mandatory use of the seal in cases regulated by law has been retained.

Along with these two fundamental documents, changes are being made to a number of federal legislative acts. However, in them they are limited to the inclusion in the text after each mention of the stamping of the phrase "(if there is a seal)". These documents include:

Part 2 of the Civil Code of the Russian Federation (in relation to warehouse receipts);
Labor Code of the Russian Federation (Art. 230);
Arbitration Procedure Code of the Russian Federation;
Civil Procedure Code of the Russian Federation;
Federal Law of 22.11.1995 No. 171-FZ "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products";
Federal Law of 22.04.1996 No. 39-FZ "On the Securities Market";
Federal Law of 21.07.1997 No. 122-FZ "On state registration of rights to real estate and transactions with it";
Federal Law No. 102-FZ of July 16, 1998 “On Mortgages (Real Estate Pledges)”;
Federal Law No. 178-FZ of 21.12.2001 "On the Privatization of State and Municipal Property";
Federal Law dated 02.10.2007 No. 229-FZ "On Enforcement Proceedings";
Federal Law of December 26, 2008 No. 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control";
Federal Law of November 27, 2010 No. 311-FZ "On Customs Regulation in the Russian Federation";
Federal Law of 05.04.2013 No. 44-FZ "On the contract system in the procurement of goods, works, services to meet state and municipal needs."

Let's pay attention to some features of the new Law No. 82-FZ.

Firstly, it does not in any way regulate the requirements for seals previously established by local legislation of subjects and municipalities. Accordingly, if local legislation requires the organization to be stamped on any documents (requests, powers of attorney, appeals, etc.), then the organization cannot refuse to use it.

Secondly, Law No. 82-FZ does not affect a number of organizations. First of all, these are non-profit organizations (clause 4 of article 3 of the Federal Law of 12.01.1996 No. 7-FZ (as amended on 08.03.2015) "On non-profit organizations") and state, municipal unitary enterprises (clause 3 of article 2 Federal Law of 14.11.2002 No. 161-FZ "On State and Municipal Unitary Enterprises"), respectively, they must still have and use a seal. However, this is just not surprising, because these types of legal entities do not participate in the World Bank rating. In addition, business entities engaged in educational activities are also outside the regulation of the new law. According to the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", documents on education or qualifications must contain the seal of the organization that carried out the training. This means that the press will be needed by those industrial enterprises that carry out advanced training of their own workers on their basis. Without it, they will not be able to improve their qualifications.

The legislator ignored the Tax Code of the Russian Federation (the seal is mentioned in subparagraph 6 of paragraph 5 of article 186.1) and the newly adopted Code of Administrative Procedure of the Russian Federation (paragraph 6 of article 57), which comes into force on 15.09.2015. In addition, one should not forget about the mass of bylaws providing for affixing a seal. Moreover, until a number of them are changed or canceled, the norms set forth in Law No. 82-FZ cannot be applied:

We are talking, in particular, about the decree of the Government of the Russian Federation of 04.16.2003 № 225 "On work books". According to the "Rules for maintaining and storing work books, making work book forms and providing employers with them", an employer cannot do without a seal, approved by this resolution. It is necessary in order to create a new work book for the employee and to certify the dismissal record.
Also, an almost insurmountable obstacle to the refusal of the obligatory seal for banking organizations created in the form of business entities will be a lot of acts issued by the Central Bank of Russia, which mention the need to affix a seal. Here it is appropriate to recall the Regulations on the rules of accounting in credit institutions located in the Russian Federation, as well as the Instruction of the Bank of Russia dated 05.30.2014 No. 153-I "On opening and closing bank accounts, deposit accounts, deposit accounts" ... The signature sample card must have a seal of the legal entity!
In addition, do not forget about the approved standard reporting forms, which are marked "M.P." (place of printing). After all, government agencies can classify it as the need to affix a stamp without fail.

Since Law No. 82-FZ on the abolition of the seal does not contain general rules determining what to do if a seal is needed within the framework of a bylaw, the latter continue to operate. An indication that in the future the procedure for using the seal is determined only at the level of federal legislation, in this case, in our opinion, it will not work, since it is aimed at other situations. It would be quite simple to solve this problem, for example, by determining that from the moment of entry into force the provisions of the new law take precedence over other documents and all other legislative acts are applied in the part that does not contradict Law No. 82-FZ. However, this was not done. However, it is quite understandable why - it would introduce too much confusion in the framework of the current procedures. Applying different rules for commercial and non-profit organizations can not lead to anything good.

Use printing or not?

This question, in our opinion, has an unambiguous answer. If you do not want to face additional problems in your work in the form of frequent conflicts with specialists from banks and various government agencies, as well as with all those who have not yet heard about the "abolition of printing", then live the old fashioned way - with the seal.

If it seems to you that printing is unnecessary in your work, then be prepared for the next year and a half (until everyone gets used to it) to carry with you:

a printout of the law that made the press a right and not an obligation for business entities;
articles of association;
an extract from the unified state register of legal entities;
a pile of information letters signed by the general director that, in accordance with the current legislation, the company does not use the seal.

Moreover, some particularly meticulous employees of counterparties may be asked to provide, for example, a notarized document containing the signature of the general director.

If you decide not to print

If we did not dissuade you, and you nevertheless decided to follow the fashion trends, then you will need to:

Specify this especially in the charter. Why? Firstly, this is now directly required by the laws on LLC and JSC (see Table). And secondly, any lawyer who, on duty, is faced with the need to analyze the charters of organizations, will tell you: "The more specific and simpler its provisions, the easier it is to work." And it will be easier for you to work with contractors. We can offer, for example, the following edition:
Example
The wording about the absence of a seal in the charter of the organization

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1.5. The Company does not have a round seal that serves to identify it by indicating on it the full corporate name in Russian and the location of the Company.

The company may have and use in its work stamps and letterheads with its name, its own emblem, and may also have trademarks and other means of individualization registered in the prescribed manner. The procedure for using the means of identification of the Company is determined by this Charter and the local regulations of the Company.
As a rule, the organization has more than one seal (main, “official”), but also additional ones, in the name of which “For documents” or “Personnel department”, etc. is added. Refusal from the main print with the preservation of additional ones is illogical.
If the regulation of work with seals in your organization has been established, then you will have to correct these documents (for example, the Regulation on the use of seals and stamps, relevant orders securing persons responsible for the safety and use of seals).
When approving templates for primary accounting documentation and other documents, check that there are no “MP” marks on the forms.

If they came to you without a seal

To determine the authority of the person who applied to you, acting on behalf of an organization that does not have a seal, you can recommend requesting, in addition to the usual list of documents in such cases, also:

a copy of the organization's charter;
a letter indicating the absence of a seal in the organization.

Only if they are available, you can accept primary documents without a counterparty's stamp (if printing on them was previously required). If they do not exist, then your organization may be in the eyes of the tax authorities "not showing due diligence in choosing a counterparty." As a rule, quite serious consequences follow from this in the form of collection of penalties, fines and arrears to the budget.

The general conclusion about the new law is completely ambiguous. On the one hand, this step is formally quite progressive. The result of the implementation of this law will be a simplification of the procedure for processing documents in the field of activities of business entities, taking into account the widespread increase in the use of electronic signatures in document circulation. In addition, it may encourage the use of other, more advanced identification methods, which will have a beneficial effect on business turnover.

On the other hand, all these innovations are very narrowly "sharpened" for specific organizational and legal forms of legal entities, which means that they will not affect the overall business turnover as globally as they could. However, when creating the draft of this law, no one particularly concealed that its task was not so much to change the established practice, making it more convenient, but to improve the country's position in the international ranking. This directly follows from the explanatory notes accompanying the bill at every stage of its passage through the State Duma. In fact, this document is aimed not so much at the development of legislation and business turnover of our country, as at “throwing dust in the eyes” of international organizations and creating a positive image of the state among investors.

At the same time, it is necessary to agree with the opinion of experts of the legal department of the apparatus of the Federation Council of the Federal Assembly of the Russian Federation, expressed in the explanatory note to the draft federal law No. 636191-6 that “the abolition of the mandatory presence of a seal may require a solution to the issue of clarifying the means of individualization of business entities that have a seal there is no and, accordingly, proper confirmation of the powers of their officials can cause difficulties in law enforcement practice. "

The need for firms to have their own seal and put it on documents was increasingly questioned: with the development of information technology, printing became less needed. Now, at the legislative level, the seal has been abolished: for LLC and JSC, the seal can be omitted. But at the same time, there are some types of documents that must be stamped.

Do I need a seal for LLC and JSC

Do you need a seal - before, when registering an LLC or JSC, a prerequisite was the production of a corporate round seal of the organization, on which the name of the organization and its location (city or district, republic, region) were indicated.

Now firms registered and doing business in the form of LLCs and JSCs (joint stock companies) may not do this. The law (on LLC and on JSC, each separately) states that an organization has the right to have a seal. This means that the organization is also entitled to not have a seal.

For entrepreneurs who conduct business in the form of individual entrepreneurs, nothing has changed: they might not have had a seal before. In this individual entrepreneur and LLC have become equal.

In general, specialists and experts assess the changes positively:

At first, it became easier to draw up documents.

Secondly,this is still the trend of the times: with the development of information technology, more and more documents, reports, declarations, business letters are produced, signed and sent electronically.

The regulation on the seal in an LLC or JSC must be in the charter

According to the law (both on LLC and JSC), the charter of the enterprise must state that the organization has its own corporate seal. Information about the presence of a seal in the charter can be spelled out in the section where general information about the company is indicated - company name, legal address, etc.

This is if the LLC or JSC has a seal. At the same time, we are not talking about the fact that the seal must necessarily be round, it can be of another shape - triangular, square, rectangular.

If an LLC or JSC has, for example, a round seal, but the charter does not say anything about it, then it will be necessary to amend the charter and register the presence of a seal there.

It will be easy to start accounting for the movement of goods in the product accounting program Business.Ru Retail, which will allow you to maintain full-fledged financial, warehouse and trade accounting. At any time convenient for you, you will be able to receive reports on expenses, costs per unit of goods, number of units, selling price and much more.

Documents that don't always need printing

Indeed, now, according to the law, the seal can be omitted if it is not. The law is formulated as follows: "if available." Documents that are sealed only if available are as follows:

Accident report at work or during work of personnel. If there is no seal in the organization, then the act is drawn up without a seal;
Power of attorney on behalf of the organization. It is usually issued to an employee either to represent the interests of the enterprise, for example, in court or in business negotiations, or to receive some goods;
Double warehouse certificate;
Inspection log;

Read more:How to amend the charter of an LLC in 2018
Copies of constituent documents are certified by signature and seal, if any, when these copies are submitted for registration of rights to real estate;
When an enterprise buys ethyl alcohol, for example, for the production of alcoholic beverages, the notice of payment of excise taxes is also stamped, if available;
Securities account statements and mortgages on the performance of an obligation secured by a mortgage. This applies to transactions under the mortgage law;
Decision on the issue of securities, certificates of issue-grade securities and decisions on the issue of Russian depositary receipts. This applies to AO;
Do not rush to refuse printing yet

According to experts, changes in the use of printing and the abolition of printing itself simplify both the life of entrepreneurs and the execution of documents, stimulating the transition to modern digital methods of workflow (electronic documents, digital printing of an enterprise, etc.).

Printing in its usual form no longer meets the requirements of the time and, by and large, does not perform the functions that are entrusted to it. This is mainly the identification of the company, protection of documents from forgery, etc.

At the same time, there are many unified forms, which in certain cases must be used and these forms provide for a print imprint.

Therefore, it is better to do printing after all, the costs for its production are insignificant. And if you already have a seal, make changes to the charter of your LLC, and do not destroy the seal itself.
Because until the seal and the need for its use have not been canceled everywhere and totally, it may come in handy.

Expert opinion

Alexey Gordeychik, attorney, manager of Gordeychik & Partners:

- To enter into civil law relations, the press was never required, as a general rule, in accordance with the Civil Code of the Russian Federation.

The only exceptions are certain entities, for example, notaries and credit organizations, the presence of a seal in which is a mandatory requirement of the law.

For everyone else, the affixing of prints on contracts is just a tribute to tradition and, which is important, a fairly effective, but not adding legal force, means of protecting their own documents from forgery.
Of course, the parties can directly stipulate otherwise when entering into a contractual relationship, the same may be required of them by law. Although at present, even the seal of the warehouse is affixed on warehouse receipts only if there is one.

For more information about when you need to print on documents, see: 2010, no. 9, p. 73

Many organizations, in addition to the main print, also use additional ones in their work. They can be identical to the main one, or they can contain different inscriptions indicating the type of structural unit of the company (for example, "Human Resources", "Accounting", "Warehouse", "Secretariat", "Branch") or the type of documents on which the seal is put ("For financial documents" "For accounts", "For inquiries", "For contracts", etc.). This is especially convenient when you need to urgently put a seal, but there is no access to the main seal. However, counterparties are often suspicious of such seals and sometimes even ask to replace the document. The tax officer sometimes clings to special seals and Resolution of the FAS SZO dated 13.10.2009 No. A21-8887 / 2008... Let us find out whether such claims are legitimate.

Is it possible to have additional seals

Doubts about the validity of documents certified by an additional seal arise due to the fact that the Laws on LLC and JSC indicate the obligation of the company to have a "seal", and not "seals » ; ... But there is no prohibition on having additional seals. The courts agree with this s Resolutions of the FAS TsO dated 07.09.2010 No. A23-2563 / 09A-13-48; Third AAS dated March 31, 2009 No. A33-11861 / 2008-03AP-548/2009; Fourth ААС dated 14.12.2009 No. А78-4869 / 2009 and even recognize the presence of several seals as a custom of business turnover and Resolution of the Fourth AAC dated November 30, 2009 No. A10-2163 / 2009.

What additional printing might look like

Let us recall how the main seal should look, and, based on this, select the types of additional seals.

1clause 5 of Art. 2 of the Federal Law of 08.02.98 No. 14-FZ "On Limited Liability Companies"; clause 7 of Art. 2 of the Federal Law of December 26, 1995 No. 208-FZ "On Joint Stock Companies"

What documents can be used for additional printing

If the seal on the document is not required, then you can put any seal on it, even a stamp.

If the seal on the document is required, then you can use a special seal, but only if a few rules are followed.

Reader opinion

“We sent the driver to receive the goods by power of attorney with the seal“ For documents ”. The goods were not shipped to him - they said that such a seal was invalid. They explained that they were wrong, because the seal is round and the name and place of registration of the organization are indicated on it, did not help. I had to redo the power of attorney and go again. ”

Yulia,
accountant, Moscow

RULE 1. Special seals must meet the requirements of the main seal and FAS PO Resolution of June 29, 2009 No. A06-6474 / 2008; The fourth ААС dated 30.11.2009 No. А10-2163 / 2009.

RULE 2. Special seals are applied according to their purpose m Resolution of the Seventh AAC dated December 17, 2010 No. 07AP-10623/10; FAS VVO dated 04.16.2004 No. А43-10946 / 2003-25-340... For example, the seal “For invoices” should not be affixed to contracts, and the seal of a branch should not be affixed to documents of the head office. But the print "For documents" has a general purpose, so it can be used for any documentary in Resolution of the FAS ZSO dated 11.11.2010 No. A70-4089 / 2010.

RULE 3. On contractual documentation, as well as on documents of acceptance and transfer of goods (works, services), a special seal is applied if the contract does not prohibit it t Resolution of the Seventh AAC dated December 17, 2010 No. 07AP-10623/10... For example, if there is no stipulation in the contract that the parties can use only the main seal, then you can put on the documents the seal "For documents".

It is better to put the main seal on documents for government agencies. This will save the company from possible nagging and disputes on their part. And for convenience, you can make several identical seals.

Recall that printing is required, for example, on such documents:

power of attorney on behalf of the organization and clause 5 of Art. 185 of the Civil Code of the Russian Federation;
contract s clause 1 of Art. 160 of the Civil Code of the Russian Federation;
tax returns and calculations of insurance premiums (form RSV-1 PF R approved By order of the Ministry of Health and Social Development of Russia dated November 12, 2009 No. 894n and form-4 FSS R F approved Order of the Ministry of Health and Social Development of Russia dated February 28, 2011 No. 156n);
certificates in the form No. 2-NDFL approved By order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3 / [email protected] ;
a document submitted to the IFTS at the request of the tax authorities s clause 2 of Art. 93, pp. 1, 3 tbsp. 29 Tax Code;
unified forms of primary goods, providing for the requisite "Place of seal" (for example, an invoice according to the form No. TORG-12 approved By Decree of the State Statistics Committee of Russia dated December 25, 98 No. 132, acts in the form No. KS-2 and KS-3

In addition to the laws on LLCs and JSCs, changes were also made to a number of regulations that previously provided for the mandatory certification of documents with the seal of the organization. Now the seal is affixed only if it is available (that is, when indicating the presence of a seal in the charter of the organization) in the following documents:

an act of an accident at work (Article 230 of the Labor Code of the Russian Federation);
a power of attorney issued by an organization to a representative (part 5 of article 61 of the APC RF, part 3 of article 53 of the Code of Civil Procedure of the Russian Federation, part 2 of article 54 of the Federal Law of 02.10.2007 No. 229-FZ "On Enforcement Proceedings");
audit log (part 10 of article 16 of the Federal Law of December 26, 2008 No. 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in Exercising Control (Supervision) and Municipal Control";
double warehouse certificate (paragraph 9, clause 1 of article 913 of the Civil Code of the Russian Federation);
copies of constituent documents to be submitted to the registering authority (clause 4 of article 16 of the Federal Law dated July 21, 1997 No. 122-FZ "On state registration of rights to real estate and transactions with it";
a copy of the notice on the payment of the advance payment of excise tax when selling ethyl alcohol (subparagraph 5 of paragraph 1 of article 10.2 of the Federal Law of 22.11.1995 No. 171-FZ "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on restrictions on consumption ( drinking) alcoholic beverages ");
statements of the depot account and mortgages on the fulfillment of the obligation secured by the mortgage (paragraph 5, paragraph 3, article 16, paragraph 5, paragraph 1, article 17, paragraph 2, article 25 of the Federal Law dated July 16, 1998 No. 102-FZ "On mortgage (mortgage of real estate) ");
decisions on the issue of securities, certificates of emissive securities; decisions on the issue of Russian depositary receipts (clause 1 of article 17, paragraph 11 of part 4 of article 18, clause 10 of article 27.5-3 of the Federal Law of 22.04.1996 No. 39-FZ "On the Securities Market");
documents containing information about the share of the Russian Federation, a constituent entity of the Russian Federation or a municipality in the authorized capital of a legal entity, as well as documents submitted by applicants for the purchase of property (paragraph 4, clause 1, paragraph 1, clause 2, article 16 of the Federal Law of 21.12. 2001 No. 178-FZ "On the privatization of state and municipal property");
a power of attorney on behalf of the organization (when appealing against the actions of the customs authority), a copy of the auditor's report on the reliability of the financial statements attached to the application for inclusion in the register of authorized economic operators; reporting on stored, transported, sold, processed and (or) used goods and on completed customs operations; extracts from the accounting system of goods presented to customs officials (part 6 of article 39, paragraph 6 of part 3 of article 90, paragraph 2 of part 5 of article 177, paragraph 1 of article 184 of the Federal Law of 27.11. 2010 No. 311-FZ "On customs regulation in the Russian Federation") (these changes are effective from 18.05.2015);
a power of attorney attached to applications for participation in an open tender, closed auction; a power of attorney issued in order to obtain accreditation of participants in an electronic auction; application for participation in a closed auction (Articles 51, 61, 88 of the Federal Law of 05.04.2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs").

If an organization has decided to abandon the use of the seal, it is advisable to exclude information about it from the charter, although the law does not provide for such an obligation. It seems that if a seal is mentioned in the charter of an organization, but its imprint is absent in the listed documents, this may become a subject for disputes and claims from various regulatory bodies.

We remind you: as before, on the primary accounting documents issued by the organization that do not contain the mark "M.P.", it is not necessary to affix a seal (the seal is not a mandatory requisite of the primary accounting document (Article 9 of the Federal Law of 06.12.2011 No. 402- Federal Law "On accounting"; clause 13 of the Regulations on accounting, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34-n). The same applies to concluded contracts. Sealing them is not prohibited, but not necessary (see the resolution of the FAS Moscow District of 22.03.2012 No. A40-62363 / 11-71-291, Resolution of the FAS of the Moscow District of 23.12.2010 No. KG-A40 / 13774-10, Resolution of the FAS of the Volgo-Vyatka District of 21.01.2013 No. A28-3218 / 2012 ).

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