When 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 transferred it to the category of voluntary attributes. Article 2 of the law "On LLC" now reads as follows: "The company has the right to have a seal, stamps and forms with its name, its own emblem."

Do I need a company seal?

In fact, drop this attribute legal entity will be possible 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 legislation federal level can enter it mandatory application in any situation.
Changes have been made to the voluntary use of stamps in some regulations, but others still require their use. So, the impression is still needed in and in the credit. We must wait until the mention of the mandatory seal is removed from other acts, but for now in some situations it cannot be dispensed with. 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 prints, but with stamps of the personnel service.
If the counterparty in the transaction has not refused to print, then at the conclusion of 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 contractual terms.

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

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

State Register

A special registration procedure is provided only when using stamp images, and official registration of the seals of commercial structures is not kept. Nevertheless, for some time such a register existed, but only for Moscow. In 1998, Moscow Mayor Yuri Luzhkov issued a decree on the creation of a city register under the Registration Chamber of Moscow.

All Moscow businessmen were obliged to register their seals in this register, for which a state duty was levied. It was a kind of arbitrariness of the capital's mayor, because in no other region of the Russian Federation there was such an accounting procedure. The Federal Tax Service, in whose competence are the issues of registration of entities entrepreneurial activity, demanded to cancel the maintenance of the Moscow registry. It happened only 7 years later - in February 2005.

For better or worse, in 2019 the state federal register there is no such attribute that is important to the legal entity. To order a cliché, it is enough to transfer the name of the company, TIN and KPP codes, and location via the Internet or by phone. No official documents are required for ordering, although some manufacturers request 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 belonging to a particular legal entity.

The Criminal Code of the Russian Federation establishes liability under Article 327 for forging documents and stamps, the penalty is up to two years in prison. If you want to guarantee the protection of business papers and the information contained in them confidential information, then you should use .

Stamp manufacturers also do not stand still, offering such methods of protection against counterfeiting:

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

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

What should be the seal

The legislation does not establish mandatory requirements for the seal of the organization. In the previous wording of Article 2 of the Law on Companies with limited liability it was only said about the presence in the details of the full company name in Russian and the location ( locality) LTD. Now the wording has been reduced to "...seal, stamps and letterheads with their own 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 what prints look like on documents from different companies, you can see their clear similarity with each other: in terms of size and information contained. It is caused by the fact that professional manufacturers develop part of the cliché in accordance with GOST R 51511-2001, intended for stamp images. Accordingly, the equipment and performance standards for them were applied to commercial customers.

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

In addition, the order of the Moscow mayor No. 843-RM indicated the requirements for appearance 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 in size from 35-50 mm to 70-100 mm.

Regarding the information that is mandatory for indicating the cliche of legal entities, the following requirements were given:

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

Corner stamps, in addition, must contain a complete legal address and phone number. On a voluntary basis, the name of the enterprise in the language of the peoples was also indicated Russian Federation or foreign language, as well as a registered trademark.

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

Your company's identification symbol can be anything, but it's better to leave excessive creativity for internal use.

Printing has become an optional attribute of a legal entity (Federal Law No. 82-FZ of April 6, 2015). Which organizations are given the right to refuse printing? What difficulties await the brave? How to treat incoming documents of third-party organizations without a seal, if it was previously mandatory on them?

The Government of the Russian Federation is purposefully fighting many echoes of the legacy of the past, which, in its opinion, are holding back the development of the economy of our country. One of those was declared to be the familiar rubber seal. According to Dmitry Medvedev: “Obviously, the so-called round seal is a legacy of the past, and now it does not have the importance that was attached to it in the pre-revolutionary, post-Soviet period and the Soviet period. At modern development 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 draft law No. 636191-6, according to which the round seal 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.

He has now received the status federal law dated 06.04.2015 No. 82-FZ “On Amendments to Certain Legislative Acts of the Russian Federation with regard to the abolition of the obligation to print business entities” (hereinafter - Law No. 82-FZ).

Who bothered?

The “armorial” seal is a unique phenomenon, whose origin is lost in ancient times. Its prototypes arose long before the appearance of writing in the form of generic signs that marked 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 decline of general literacy, the seal depicting the coat of arms of the feudal lord became a full-fledged replacement for his handwritten signature. The Chinese, and after them the Mongols, actively used special plates (payts / pays) to confirm the authority of its owner, both in personal communication as well as signed documents. For many years, printing was a necessary attribute in the Soviet, and then in Russian office work.

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

On the other hand, it is extremely difficult to perfectly fake a cliché so that a professional expert does not notice the difference in prints. 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 the forged signature, but no one has yet proposed abolishing the need to hand-sign paper documents.

In fact, printing in the current workflow has lost a significant share of its significance. Moreover, 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 when the first part of the Civil Code of the Russian Federation was adopted, which, in fact, established the priority of a signature over a seal. Since then, the legislation has been quite purposefully moving towards replacing the need to stamp the cliché on documents. Suffice it to recall the revolutionary for its time refusal to print on invoices.

But still, why now? The answer lies on the surface and is quite simple. The liberals who are in the Government of the Russian Federation, in this way are trying to move our country up in the ranking (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 “creating a business”. According to the opinion of the employees of our government, which is reflected in the road map "Optimization of procedures for registering legal entities and individual entrepreneurs”(Decree of the Government of the Russian Federation of March 7, 2013 No. 317-r), the exclusion of “rubber” seals from circulation reduces the number of procedures for state registration and, accordingly, improves Russia's performance in the ranking. This goal expressly indicated in the accompanying documents to the draft law on the abolition of the press. Someone may consider 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 earlier decisions taken. And someone looks further, foreseeing a rollback from attempts to economic isolation and suffocation of Russia in reverse side. Moreover, the “rollback” can be with the same pace and force as the initial “rollback”. International politics is now unfolding at lightning speed!

How do we cancel and where?

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

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

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

table

Collapse Show

As you can see, seals are not canceled or banned. Their use becomes right of organization, however, the obligation to use the seal in cases regulated by law was retained.

Simultaneously 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 affixing of the seal 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 RF (Article 230);
Arbitration Procedure Code of the Russian Federation;
Civil Procedure Code of the Russian Federation;
Federal Law No. 171-FZ dated November 22, 1995 “On state regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting consumption (drinking) alcoholic products»;
Federal Law No. 39-FZ of April 22, 1996 “On the Market valuable papers»;
Federal Law No. 122-FZ of July 21, 1997 “On State Registration of Rights to Real Estate and Transactions Therewith”;
Federal Law No. 102-FZ of July 16, 1998 “On Mortgage (Pledge of Real Estate)”;
Federal Law No. 178-FZ of December 21, 2001 “On the Privatization of State and Municipal Property”;
Federal Law of 02.10.2007 No. 229-FZ “On Enforcement Proceedings”;
Federal Law No. 294-FZ of December 26, 2008 “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of state control(supervision) and municipal control”;
Federal Law No. 311-FZ dated November 27, 2010 “On customs regulation In Russian federation";
Federal Law No. 44-FZ dated April 5, 2013 “On contract system in the field of 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 the local legislation of subjects and municipalities. Accordingly, if local legislation requires the organization's seal to be affixed to any documents (requests, powers of attorney, appeals, etc.), then the organization will not be able to 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, article 3 of the Federal Law of January 12, 1996 No. 7-FZ (as amended on March 8, 2015) “On non-profit organizations”) and state, municipal unitary enterprises (clause 3, article 2 Federal Law No. 161-FZ of November 14, 2002 “On State and Municipal Unitary Enterprises”), respectively, they must still have and use a seal. However, this is not surprising, because these types of legal entities are not included in the World Bank rating. In addition, business companies engaged in educational activities are also outside the scope 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 provided the training. This means that printing will be needed by those industrial enterprises which carry out advanced training of their own workers on their base. Without it, they will not be able to improve their qualification ranks.

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 September 15, 2015. In addition, do not forget about the mass of by-laws providing for the affixing of 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 April 16, 2003 No. 225 “On work books”. According to the “Rules for the maintenance and storage of work books, the production of work book forms and the provision of employers with them”, approved by this resolution, the employer cannot do without printing. It is necessary in order to get the employee a new work book and to certify the record of dismissal.
Also, an almost insurmountable obstacle to waiving the obligation to print for banking organizations created in the form business companies, there 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 conducting accounting in credit institutions located in the Russian Federation, as well as Bank of Russia Instruction No. 153-I dated May 30, 2014 “On opening and closing bank accounts, deposits (deposits), deposit accounts”. The card with samples of the signature must have an imprint of the seal of the legal entity!
In addition, do not forget about the approved standard forms reporting, which is marked "M.P." (place of printing). After all, state authorities can classify it as the need to affix a seal imprint without fail.

Since Law No. 82-FZ on the abolition of the seal does not contain general rules defining what to do if a seal is required under a by-law, the latter continue to be in effect. The 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, 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 the provisions of the new law come into force, they take precedence over other documents and all other legislative acts are applied to the extent that they do not contradict Law No. 82-FZ. However, this was not done. However, it is quite understandable why - it would bring too much confusion within the existing procedures. Application of different rules for commercial and non-profit organizations nothing good can come of it.

Should I print 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 bank specialists and various government agencies, as well as with all those who have not yet heard about the “cancellation of the seal”, then live the old fashioned way - with a seal.

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

a printout of a law that made printing a right, not an obligation, for business entities;
articles of association;
extract from the single state register legal entities;
stack of newsletters signed CEO that, in accordance with current legislation society does not use the press.

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

If you choose not to print

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

Specify this in the bylaws. Why? First, this is now expressly required by the laws on LLCs and JSCs (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 suggest, for example, the following edition:
Example
Wording about the absence of a seal in the charter of the organization

Collapse Show

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

The Company may have and use in its work stamps and forms with its own 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 local regulations Society.
As a rule, an organization has more than one seal (main, "stamp"), but also additional ones, in the name of which is added "For documents" or "HR Department", etc. Refusal of the main print while maintaining additional ones is illogical.
If the regulation of working with seals in your organization has been established, then you will have to correct these documents(for example, the Regulations on the use of seals and stamps, relevant orders assigning persons responsible for the preservation and use of seals).
When approving templates of primary accounting documentation and other documents, check the absence of “M.P.” marks on the forms.

If they came to you without a seal

To determine the authority of a person who has contacted you, acting on behalf of an organization that does not have a seal, it can be recommended to request, in addition to the list of documents that is usual in such cases, also:

a copy of the charter of the organization;
a letter containing an indication of the absence of a press in the organization.

Only if they are available, it is possible to accept primary documents without an imprint of the counterparty's seal (if the seal on them was previously mandatory). If they are not, then your organization may, in the eyes of the tax authorities, turn out to be "not showing due diligence when choosing a counterparty." As a rule, quite serious consequences follow from this in the form of penalties, fines and arrears to the budget.

The general conclusion about the new law is completely ambiguous. On the one hand, formally the step is quite progressive. The result of the implementation of this law will be a simplification of the procedure for processing documents in the field of activity of business entities, taking into account the widespread increase in the use electronic signature in the workflow. In addition, this 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 his task was not so much to change the existing practice, making it more convenient, but to improve the country's position in 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 the business turnover of our country, but rather 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 the specialists 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. is absent and, accordingly, proper confirmation of the powers of their officials may cause difficulties in law enforcement practice.

The need for firms to have their own stamp and put it on documents was increasingly questioned: with the development information technologies printing became less necessary. Now, at the legislative level, the seal has been canceled: for LLCs and JSCs, seals 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 I need a seal - earlier when registering an LLC or JSC prerequisite was the production of a corporate round seal of the organization, which indicated the name of the organization and its location (city or district, republic, region).

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

For entrepreneurs who do business in the form of individual entrepreneurs, nothing has changed: they may not have had a seal before. In this IP and LLC caught up.

In general, specialists and experts assess the changes positively:

Firstly, making paperwork easier.

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

The regulation on the press in an LLC or JSC should be in the charter

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

This is the case 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 this, then it will be necessary to amend the charter and indicate the presence of a seal there.

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

Documents that do not always need to be printed

Indeed, now, according to the law, you can not put a seal if it is not there. The law says so: "if it exists." Documents that are sealed only if available are the following:

The act of an accident at work or during the 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 receipt;
Check log;

Read more: How to amend the charter of an LLC in 2018
Copies of constituent documents are certified by a signature and a seal, if any, when these copies are submitted for registration of rights to real estate;
When an enterprise purchases ethyl alcohol, for example, for the production of alcoholic beverages, the notice of payment of excise taxes is also stamped if available;
Depo account statements and mortgages on the fulfillment of an obligation secured by a mortgage. This applies to transactions under the mortgage law;
Decision on the issue of securities, certificates of equity securities and decisions on the issue of Russian depositary receipts. This applies to AO;
There is no need to rush to refuse printing yet

According to experts, changes in the use of printing and the abolition of printing itself simplify the life of entrepreneurs and paperwork, stimulating the transition to modern digital document management methods ( electronic documents, enterprise digital printing, 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 assigned to it. Mainly - this is the identification of the company, the 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 seal imprint.

Therefore, it is better to print anyway, the cost of its production is negligible. And if there is already a seal, make changes to the charter of your LLC, and do not destroy the seal itself yet.
Because until the seal and the need for its use have not been canceled everywhere and totally, and it can come in handy.

Expert opinion

Aleksey Gordeichik, lawyer, managing director of Gordeichik and Partners:

– In order to enter into civil law relations, the press was not required in accordance with the Civil Code of the Russian Federation, according to general rule, never.

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

For all the rest, affixing imprints on contracts is just a tribute to tradition and, importantly, a fairly effective, but not adding legal force, means of protecting their own documents from fakes.
Of course, the parties may 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 to warehouse receipts only if there is one.

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

Many organizations, in addition to the main seal, also use additional ones in their work. They may be identical to the main one, or may contain various inscriptions indicating the type structural unit company (for example, "HR Department", "Accounting", "Warehouse", "Secretariat", "Branch") or the type of documents that are stamped ("For financial documents", "For invoices", "For references", " For contracts, etc.). This is especially convenient when you urgently need to print, but there is no access to the main print. However, contractors are often suspicious of such seals and sometimes even ask to replace the document. The taxman sometimes clings to special seals and Decree of the FAS SZO dated 13.10.2009 No. A21-8887 / 2008. Let's find out if such claims are legitimate.

Is it possible to have additional stamps

Doubts about the validity of documents certified with 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 a “seal » ; . But after all, the prohibition to have additional stamps no. The courts agree s Decrees of the FAS Central Organ of September 7, 2010 No. A23-2563 / 09A-13-48; Third AAS dated March 31, 2009 No. A33-11861 / 2008-03AP-548 / 2009; Fourth AAS of December 14, 2009 No. А78-4869/2009 and even recognize the presence of several seals as a business custom a Decree of the Fourth AAC dated November 30, 2009 No. A10-2163 / 2009.

What additional printing might look like

Let's remember what the main seal should look like, and, based on this, we will highlight the types of additional seals.

1paragraph 5 of Art. 2 of the Federal Law of February 8, 1998 No. 14-FZ "On Limited Liability Companies"; paragraph 7 of Art. 2 of Federal Law No. 208-FZ of December 26, 1995 "On Joint Stock Companies"

Which documents can be printed on?

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 subject to a few rules.

Reader's opinion

“ We sent the driver to receive the goods by proxy with the stamp “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, but it did not help. I had to redo the power of attorney and go again.

Julia,
accountant, Moscow

RULE 1. Special seals must comply with the requirements for the main seal and Decrees of the FAS PO dated 06/29/2009 No. A06-6474 / 2008; Fourth AAC dated November 30, 2009 No. А10-2163/2009.

RULE 2. Special seals are applied in accordance with their purpose m Decrees of the Seventh AAC of December 17, 2010 No. 07AP-10623/10; FAS VVO dated April 16, 2004 No. A43-10946 / 2003-25-340. For example, the seal "For accounts" should not be put on contracts, and the seal of the branch - on the documents of the head office. But the “For Documents” seal has a general purpose, so it can be used for any document. v Decree of the FAS ZSO dated November 11, 2010 No. A70-4089 / 2010.

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

It is better to put the main seal on documents for government agencies. This will save the company from possible nit-picking on their part and disputes. 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 paragraph 5 of Art. 185 of the Civil Code of the Russian Federation;
treaty s paragraph 1 of Art. 160 of the Civil Code of the Russian Federation;
tax declarations and calculations for insurance premiums (form RSV-1 PF R approved 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 Order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3/ [email protected] ;
documents submitted to the IFTS at the request of the tax authorities s paragraph 2 of Art. 93, paras. 1, 3 art. 29 Tax Code of the Russian Federation;
unified primary forms, providing for the requisite "Place of printing" (for example, an invoice in the form No. TORG-12 approved Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132, acts in the form No. KS-2 and KS-3

In addition to the laws on LLC and JSC, 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 the presence of a seal is indicated in the charter of the organization) in the following documents:

an act on 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, article 61 of the Arbitration Procedure Code of the Russian Federation, part 3, article 53 of the Code of Civil Procedure of the Russian Federation, part 2, article 54 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings”);
audit register (Part 10, 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 the Exercise of Control (Supervision) and Municipal Control”);
double warehouse certificate (paragraph 9, clause 1, article 913 of the Civil Code of the Russian Federation);
copies of constituent documents submitted to the registration authority (clause 4, article 16 of the Federal Law of 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 an advance payment of excise duty when selling ethyl alcohol (clause 5, clause 1, article 10.2 of the Federal Law of November 22, 1995 No. 171-FZ “On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on consumption restrictions ( drinking) alcoholic products”);
depo account statements and mortgages on the fulfillment of an obligation secured by a mortgage (paragraph 5, paragraph 3, article 16, paragraph 5, paragraph 1, article 17, paragraph 2, article 25 of the Federal Law of July 16, 1998 No. 102-FZ “On mortgage (pledge of real estate)”);
decisions on the issue of securities, certificates of issuance securities; decisions to issue Russian depository receipts (clause 1, article 17, paragraph 11, part 4, article 18, clause 10, article 27.5-3 of the Federal Law of April 22, 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 municipality in the authorized capital of a legal entity, as well as documents submitted by applicants for the purchase of property (paragraph 4, paragraph 1, paragraph 1, paragraph 2, article 16 of the Federal Law of December 21, 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 audit 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 for 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);
power of attorney attached to applications for participation in open competition, closed auction; power of attorney issued for the purpose of obtaining accreditation of participants electronic auction; application for participation in a closed auction (Articles 51, 61, 88 of the Federal Law of April 5, 2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”).

If the organization decides to refuse to use 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, and its imprint is absent in the listed documents, this may become a subject for disputes and claims from various regulatory authorities.

We remind you: as before, it is not necessary to stamp on the forms of primary accounting documentation drawn up by the organization that do not contain the mark "M.P." 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). of the Moscow District of March 22, 2012 No. A40-62363 / 11-71-291, resolution of the Federal Antimonopoly Service of the Moscow District of December 23, 2010 No. KG-A40 / 13774-10, resolution of the Federal Antimonopoly Service of the Volga-Vyatka District of January 21, 2013 No. A28-3218 / 2012 ).

It might be useful to read: