Is it necessary to put a stamp on the original document?

Do documents always need to be stamped?

What “properly executed document” means is not stated anywhere. However, inspectors willingly use this concept to find fault with the company’s papers, and first of all check the presence of details on them, including a seal.

For example, if the stamp is not on the acceptance certificate, the official will not miss the opportunity to state that the costs incurred are not documented. The situation is similar with VAT. To accept it for deduction, the goods must be capitalized. You can prove this with the help of invoices. If there is no stamp on them, the inspectors will consider the deduction to be unfounded.

Agreements, declarations, powers of attorney... Tax authorities require that any of these documents be certified by a seal, and with such details as TIN, OGRN. But is this legal? Let's figure it out.

Requirements for printing and its registration

At the moment, federal legislation does not contain a special regulatory document that would stipulate what form the stamp should be, what should be indicated on it, how many stamps an organization can have and whether they need to be registered.

What should be on the round seal is stated, for example, in the laws on limited liability companies (LLC) and joint stock companies (JSC). Thus, on the seal of an LLC it is necessary to indicate the address of the company, as well as its full name in Russian and, if desired, in any other language. Such requirements are spelled out in paragraph 5 of Article 2 of the Federal Law of February 8, 1998 N 14-FZ “On Limited Liability Companies”. The same applies to the seals of joint-stock companies, this follows from paragraph 7 of Article 2 of the Federal Law of December 26, 1995 N 208-FZ “On Joint-Stock Companies”.

However, there are regions where local authorities set their own rules for issuing seals. For example, in the capital there are several documents that impose requirements for prints. These are, firstly, the Temporary Rules for the production and grounds for the destruction of seals and stamps on the territory of Moscow, which were approved by Order of the Mayor of Moscow dated August 25, 1998 N 843-RM. Secondly, Law of Moscow dated June 30, 2004 N 44 “On accounting of seals”. And finally, the Regulations on maintaining the city register of seals, approved by Order of the Moscow Registration Chamber of June 18, 2003 N 61.

According to these documents, firms and entrepreneurs must register their stamps in the Moscow City Register of Seals. In this case, the print must contain:

• full name of the organization in Russian indicating the organizational and legal form (LLC, OJSC, CJSC, etc.);
• location of the company;
• number in the city register of seals;
• main state registration number (OGRN).

And therefore, tax inspectors often do not recognize as valid a document certified by a seal that does not, for example, have a registration number (OGRN).

However, firms can safely ignore the requirements of their authorities regarding details and registration of imprints. The fact is that neither the Tax Code of the Russian Federation nor the Code of Administrative Offenses of the Russian Federation provides for liability for the fact that the seal is not included in the register. And even in the Tax Inspectorate itself, when they register a taxpayer, they do not ask whether his stamp is registered. Banks are also not interested in registering prints in the city registry when they open accounts for companies.

Well, inspectors from other regions, where local authorities have not established special requirements for seals, have no grounds at all to make complaints that the seal does not have the company’s TIN or OGRN. If the inspector found fault with the lack of a TIN, referring to the Letter of the Ministry of Taxes and Taxes of Russia dated May 21, 2001 N VG-6-03/404, please note: that document concerned only stamps for invoices. And the tax service specifically dedicated Letter dated November 3, 2003 N 09-1-02/5216-AN816 to the registration number. It is explained there that it is not necessary to indicate this number on seals and stamps.

Is printing on the “primary” required?

It is known that all company expenses must be confirmed by primary documents. Moreover, if there is a unified form of the primary document, then it should be used. If the required form is not provided in the albums of unified forms of primary accounting documentation, then you can develop your own, the main thing is that it contains the required details. This is the name of the document, the date when it was drawn up, the name of the organization on behalf of which it was executed, the essence of the operation, its measures in kind and monetary terms, as well as the positions and signatures of the responsible persons. Such requirements for the “primary” are listed in Article 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (hereinafter referred to as Law N 129-FZ).

Please note: stamps are not among the required details. This means that the document will be valid without it.

If we are talking about primary documents that the company develops independently, then everything is clear; a seal is not needed. But what if there is no seal on a document that is drawn up according to a unified form approved by the State Statistics Committee of Russia? After all, it is usually marked “M.P.” - place of printing. Is it possible to write off expenses based on such a document if there is no stamp on it?

It all depends on what is said in the instructions for filling out the unified forms. Not every one of them contains the phrase that the operation must be confirmed by the seals of the companies. Let's take the explanations for filling out forms for recording trade transactions - they are given in Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132. This document does not say a word about stamps, it only indicates what this or that invoice is intended for, how many copies it is in need to be compiled.

The fact that a stamp is required is stated, for example, in the instructions for filling out a waybill. However, it must be stamped with the organization's own stamp. And this can be done at any time, even during a tax audit.

Stamps of the consignor and consignee are required on the consignment note, the form of which is approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 N 78. Will a consignor's consignee without a seal be considered a document on the basis of which the cost of goods can be written off as expenses in tax accounting? Unfortunately, problems with the inspector may arise. In such a situation, tax authorities refer to Article 252 of the Tax Code of the Russian Federation, which states that “documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.” And since the unified form provides for a seal, then without it the document is considered executed in violation of the law.

In this case, in our opinion, it is better to ask the counterparty to put a stamp on the document. If it is not possible to obtain a print, then the only thing that can be opposed to officials is the norm of Article 9 of Law No. 129-FZ.

Is a seal required on contracts?

Many inspectors believe that a transaction is invalid if there is no seal on the contract. In doing so, they refer to Article 162 of the Civil Code of the Russian Federation. However, this article says that a “simple written form” of the transaction is required, but nothing about seals. What do the courts think about this? They just occupy the position of firms. An example is the Resolution of the Federal Antimonopoly Service of the Moscow District of February 26, 2004 in case No. KA-A40/799-04. The court indicated that “the tax authority’s requirement to provide copies of agreements with the signatures and seals of the parties is not based on the law.”

Enterprises argue about seals on contracts not only with officials, but also among themselves. Thus, the tenant company went to court because the owner of the property, without its knowledge, submitted documents for state registration of the agreement. The tenant believed that this was also illegal because the agreement did not bear his stamp. In this case, the court did not support the company. After all, either party can apply for state registration. This is stated in Article 26 of Federal Law No. 122-FZ of July 21, 1997 “On state registration of rights to real estate and transactions with it.” As for the seal, it is not a necessary requisite of the transaction form. This is the decision of the Federal Antimonopoly Service of the Moscow District in the Resolution of February 15, 2002 in case No. KG-A40/384-02.

Another case: the former tenant tried to invalidate the agreement on the transfer of rights and obligations to the new tenant, since one of the parties did not put a stamp on this agreement. Once again, the judges were not impressed by such arguments. As a result, the court stated that “the sealing of the agreement is not a prerequisite for compliance with the simple written form of the transaction” (Resolution of the Federal Antimonopoly Service of the Moscow District of March 9, 2004 in case No. KG-A40/945-04). A similar decision was made by the Federal Antimonopoly Service of the Moscow District in its Resolution dated January 19, 2004 in case No. KG-A40/10923-03-P.

Imprints on exporters' documents

To confirm your right to a zero VAT rate and tax deduction, you must submit a set of supporting documents to the inspectorate. These include bank statements indicating that the exporter’s account received proceeds from a foreign buyer. So, tax inspectors require that such statements have the bank’s seal. Otherwise, VAT cannot be refunded.

In such situations, the courts also become supporters of enterprises, which is quite understandable: there is no such requirement in the Tax Code of the Russian Federation. In addition, this is not provided for by banking rules. Extracts from clients' personal accounts are issued without stamps and signatures of bank employees - this is enshrined in clause 2.1, part III of the Regulations of the Central Bank of the Russian Federation dated December 5, 2002 N 205-P "On the rules of accounting in credit institutions located on the territory of the Russian Federation" Federation". All this was taken into account by the Federal Antimonopoly Service of the North-Western District in the Resolutions of June 11, 2004 in case No. A56-34443/03 and of April 14, 2004 in case No. A56-36297/03.

But tax officials use more than one reason to find fault with exporters’ documents. Thus, they prohibit deductions if there is no mark and seal of the bank on the contract confirming that the contract has been accepted for settlement services. But again, there is no such requirement in the Tax Code of the Russian Federation. Therefore, the actions of the inspectors are unlawful. Confirmation of this is the Resolutions of the Federal Antimonopoly Service of the North-Western District dated May 31, 2004 in case No. A56-29111/03 and dated May 17, 2004 in case No. A56-29782/03.

What about declarations?

On the title pages of declaration forms there are the letters “MP.” So, in theory, there should be a seal here. And on other sheets? Accountants often complain: if the inspector does not find a print on each sheet, he reschedules the meeting and acceptance of documents to another day. As a result, the company may miss the reporting deadline. And for this she is given a fine under Article 119 of the Tax Code of the Russian Federation, which can range from 5 to 30 percent of the declared amount.

However, there are court decisions indicating that tax inspectors do not have the right to postpone the acceptance of a declaration in which not every page is certified by a seal. Examples are the Resolutions of the Federal Antimonopoly Service of the Ural District of December 9, 2003 in case No. F09-4165/03-AK and of May 6, 2003 in case No. F09-1228/03-AK. Each time, the judges noted that such decisions by officials did not comply with the Tax Code of the Russian Federation.

Well, if the title page is not “decorated” with an imprint, does the inspector have the right not to accept the paper?

DOCUMENTS “WITHOUT SEAL” or why LLCs and JSCs may not be stamped

The tax service explained to us that everything depends on whether the stamp is mentioned in the instructions for filling out this declaration (see “Expert Opinion”). If a print is provided, the inspector has the right to refuse to accept the report. If the instructions do not mention printing, then the tax officer will have to take the papers.

Note. Expert opinion

Dolzhenkov Alexander Vyacheslavovich, head of the department for organizing information input of the Department for organizing tax control of the Ministry of Taxation of Russia

• Unfortunately, at the moment there is an ambiguous situation with stamps on tax returns and there is no common approach. The fact is that some instructions for filling out declarations state that a stamp is placed on the title page. But in other instructions there is no mention of printing. So it turns out that it is necessary to stamp the declaration only if such a requirement is contained in the relevant instructions. This is exactly the approach that the inspector accepting the reporting should have.

It is obligatory to stamp instructions on declarations for VAT, Unified Social Tax, and mandatory insurance contributions to the Pension Fund. The same requirements apply to calculations for advance payments of social tax and contributions to the Pension Fund of the Russian Federation.

But a seal is not required when a company reports on income tax, property tax, UTII, single tax under a simplified system, gambling tax, land tax, excise taxes, and mineral extraction tax. You don’t have to put a stamp when filling out the payslip for contributions to the Social Insurance Fund of the Russian Federation.

Should I put a stamp on the power of attorney?

The fact that a company representative must have a power of attorney is stated in Article 29 of the Tax Code of the Russian Federation. Powers of attorney are available for:

• receipt of inventory items;
• representation of interests.

In any case, the power of attorney must be signed by the manager or other authorized employee. In addition, the power of attorney must be stamped by the legal entity. These requirements are specified in paragraph 5 of Article 185 of the Civil Code of the Russian Federation. And only in this way a power of attorney is considered valid. This is confirmed by judicial practice: the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 1792/96 of August 13, 1996, the FAS Moscow District in the Resolution dated May 27, 2004 in case No. KG-A40/3959-0, the FAS Volga-Vyatka District in Resolution of July 16, 2004 in case No. A82-21/2003-G/12.

Let us pay special attention to the power of attorney, which is issued for the right to represent interests. Sometimes it is incorrectly issued by enterprises that have branches - they put the seal of the division, not the parent organization. The fact that such a power of attorney is invalid was noted by the Federal Antimonopoly Service of the Volga-Vyatka District in its Resolution dated April 16, 2004 in case No. A43-10946/2003-25-340. The judges recognized that the registrar rightfully refused to open a personal account for the organization to record registered securities, since one of the submitted documents contained the seal of the branch. And even if the management of the company is transferred to another company, the power of attorney must still bear the stamp of the company. This was confirmed by the Federal Antimonopoly Service of the North-Western District in its Resolution of October 16, 2003 in case No. A66-2852-03.

Let's summarize. The seal must be used to certify, for example, a card with sample signatures, payment orders. Without an imprint, a power of attorney for an authorized representative is also invalid. Moreover, the seal must be exactly that of the company on whose behalf the power of attorney was drawn up, and not of its branch, structural unit or management company.

But when there is no imprint on the primary documents, inspectors do not have the right to refuse the company to write off costs or deduct VAT. There is no need for a stamp on each sheet of the completed declaration. After all, the Tax Code of the Russian Federation does not require this. Well, if the interests of the enterprise still have to be defended in a dispute with an inspector or in court, then pay attention to the arbitration practice given in this article.

E.I. Meshiryakova

Expert of the magazine "Glavbukh"

From April 7, 2015, commercial firms (LLCs and joint stock companies) can use the seal at their discretion. Now printing is the right of the company, and not its responsibility (Law dated April 6, 2015 No. 82-FZ). Accountants began to ask questions about how to respond to such a change. We answer the most popular of them.

No. Refusal to print is a new right of commercial organizations, not an obligation. The head of the company needs to decide for himself whether to continue using printing in his work or abandon it. If you are used to working with printing, you can still make any number of seals and stamps of any shape, color and degree of protection.

The company refused to print what to put on documents

You can replace the seal with an electronic signature or special letterheads of the organization. Or holographic seals.

How to refuse a round seal

To do this, you will need to amend the organization's charter. The fact is that information about the presence of a seal is enshrined in this document. But if you are creating a new company, you may not immediately include information about the presence of a seal in the charter.

What to put on standard document forms if the company refuses to print

To date, there is no official clarification on this issue. But the Federal Tax Service, Pension Fund and Social Insurance Fund explained the following. After the law comes into force, the company has the right to transfer any documents without a seal to the tax office and funds. The only request of the inspectors is that if the company decides to refuse the seal, notify them about this in writing. The letter can be composed in any form.

Is it necessary to put a stamp on primary documents?

A seal is not included among the required details (Part 2, Article 9 of Law No. 402-FZ dated December 6, 2011). Therefore, put a stamp on the primary document if:

– the company uses an independently developed form of documents, and it requires a seal;

– the company uses a unified form, which includes a seal. At the same time, the manager approved that the form is used without changes or the changes do not affect the seal;

– when applying standard mandatory forms established by authorized bodies (the Government of the Russian Federation, Bank of Russia, etc.) on the basis of federal laws, if the standard forms require a seal.

Do contracts need to be stamped?

In any contracts (purchase and sale, provision of services, etc.), you also do not have to put a seal. Place a stamp only when it is expressly provided for in the contract (Clause 1, Article 160 of the Civil Code of the Russian Federation).

How to hire employees, do you now need a stamp in the work book?

It is still dangerous not to put a stamp in the work book when hiring (dismissing). And that's why. The rules for filling out work books still state that the entry on the title page and records of dismissal must be certified with a seal (clause 2.2 of the Instructions, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69). But in employment contracts from April 7, 2015, it is not necessary to put a stamp.

Editorial Board

Don't rush to give up printing just yet. Especially for those companies that already have a seal. It’s better to wait for official explanations from officials so that you know how to work without a seal now.

The question of whether stamps are needed on letters and, if so, which letters need to be stamped, arises quite often in practice. His decision is further complicated by the fact that there are no clear instructions in the law on this matter. In this article we tried to give a complete answer to these questions, guided by expediency and common sense.

From the article you will learn:

Why is a stamp placed on a letter or other document?

Before asking whether printing is needed on letters,First you need to understand what it is. This is a special device with a flat base made of hard rubber. A mirror image of the seal of an enterprise or organization is cut into a layer of rubber. If this layer is coated with a special dye and the print is pressed onto a sheet of paper, its exact image will appear on it. Such cliches of seals are, in some cases, mandatory details of documents and are placed on the signature of the person who signed the document in order to confirm the authenticity of this signature and the document as a whole.

Note: The basic technical requirements and descriptions of the shape and size of seals, as well as the rules for placing text on them, are given in GOST R 51511-2001 “Seals with the reproduction of the coat of arms of the Russian Federation. Shape, dimensions and technical requirements”, approved by Decree of the State Standard of Russia dated December 25, 2001 No. 573-st.

Requirements at the state level are established only for those seals that bear the image of the coat of arms of the Russian Federation and, in particular, the coats of arms of the constituent entities of the Federation, municipal and rural entities. There are no such general regulations regarding the seals of commercial structures. Therefore, if an enterprise actively uses printing on outgoing letters and other business documents to certify signatures, it is advisable to develop a local regulatory act that will regulate such issues as:

• what types of seals are used in the organization;
• the procedure and rules for using impressions of various types of seals;
• how they are stored and who is responsible for their safety;
• procedure for updating seals and their disposal, etc.

What kind of stamp is put on letters and documents?

Taking into account the provisions of GOST R 51511-2001, all printing can be divided into three types:

stamp;

equivalent to stamp ones;

Stamp stamps include all seals that depict the coat of arms of the Russian Federation. Such clichés can only be used by government bodies, as well as organizations and institutions that have state status or have the authority to represent the state. State powers, for example, have private notary offices.

A letter equivalent to an official stamp may appear in the case where its sender is a commercial organization. On the prints of such cliches it is fashionable to see the company logo, its emblem or simply the name. If a private entrepreneur has his own seal, it also has a status equivalent to a stamp. In this case, instead of the name of the enterprise, the last name, first name and patronymic of the businessman are located in its center.

Official stamps and similar seals on letters and documents must be round in shape and contain such details of the organization, company or individual entrepreneur as:

• individual taxpayer number (TIN);
• number of the state registration certificate.

Note: Recently, the government initiated the adoption of a law that abolishes the mandatory presence of a round seal, equivalent to an official seal, which was previously required for all legal entities. Now, if an enterprise does not use such a cliche in its activities, it makes sense for it to issue a confirmation letter about the absence of a seal in order to facilitate interaction with banks and other government agencies.

Simple ones include those seals that are used by individual structural divisions of enterprises, as well as those that are intended only for one type of document. Their shape can be any - square, round, triangular. Such seals are not placed on official letters and documents; they are used to certify copies, certificates, passes, etc.

The table shows some types of documents and types of seals that are placed on them.

Location of the seal on the letter

Seal on an official letter is confirmation of the legal significance of this document. Its presence and location are established by GOST R 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Documentation requirements."

Note: This regulation will be replaced this yearGOST R 7.0.97-2016 , which comes into effect on July 1.

In accordance with the standard, the imprint is a mandatory detail with serial number 25, located at the bottom of the document, just below the line that indicates the position and surname of the person who signed the document. The imprint should be positioned so as to partially overlap the title of the position, but not overlap the signature and surname of the person who signed the document.

In some cases, the place where letters or other documents are stamped is indicated by the letters “MP.” This suggests that the imprint should be placed directly on top of these letter designations.

Read also:

What kind of letter is certified by a seal?

In accordance with the general rule established by GOST R 6.30-2003, seal, certifying the authenticity of the signature of the official who signed the document, is placed in three cases:

• on documents certifying the rights of the bearer;
• on those that record facts related to cash flows;
• in other cases requiring certification of the authenticity of the signature.

The law does not establish a clear list of documents on which this or that seal is affixed. But, if you follow the recommendations of the above-mentioned GOST, a stamp is placed on the letter if it:

1. is guaranteed;
2. confirms the fulfillment of previously assumed or the assumption of new payment obligations;
3. establishes a delivery schedule or, for example, a phased payment schedule.

Is a stamp required on an official letter?

Previously, when the forms of organizations and enterprises were produced exclusively by printing and each of them had its own registration number, there was a rule according to which a seal was not placed on a letter printed on the form. With the exception of letters with financial content, of course. But nowadays, in almost all enterprises, in order to save time and money, forms are created in ordinary text editors installed on any computer and printed immediately on a printer. There is no particular difficulty in forging any form.

Note: If the letter is unstamped and printed on a form, but there are doubts about its authenticity, you must contact the sending organization at the contact numbers indicated in the header of the form and clarify whether they sent such a document.

It makes sense to draw up a local regulatory act that will regulate the procedure for using seals at the enterprise and will clearly state which letters need to be certified with a seal. This document will define a list of business papers that must necessarily require certification, and will also establish rules in which cases and on which documents a stamp or equivalent seal will be affixed, and on which - a simple one.

Should I put a stamp on a cover letter?

The cover letter itself does not have any information load. This type of business correspondence is drawn up in the form of an introductory part, usually consisting of a standard stamp phrase: “At the same time, we are sending you;...” and a numbered list describing each document included in the sending package.

There is no direct need to put a stamp on the cover letter, even if the package of documents includes some business papers that have the nature of financial and guarantee obligations, the same contracts, for example.

Note: It is strictly forbidden to put a stamp on blank letterheads or blank sheets of paper - this is a direct path to abuse and fraud.

Printing Thank You Letters

As a rule, to prepare letters of gratitude, especially if they are intended for a ceremonial presentation to one of the employees, ready-made printed color postcards are used, rather than standard enterprise letterheads. In this case, it makes direct sense to put a stamp on the manager’s signature under the letter of gratitude.

If such a letter is sent to a customer, client or business partners, the organization’s standard form is usually used to complete it. If this is so, there is no need to put a stamp or an equivalent seal on such a letter of gratitude.

As a rule, the accountant prefers to stamp all documents. Just in case. Although not all papers must have an imprint. At the seminar, Alexander Pogrebs explained in detail when the law requires affixing a stamp and when it does not. The summary was prepared by our colleagues from the magazine "Seminar for an accountant" .

Agreements with counterparties

In general, contracts with counterparties do not need to be stamped. Unless, of course, the text of the agreement itself obliges the parties to seal it. Or this is not directly required by law. This conclusion follows from paragraph 1 of Article 160 of the Civil Code of the Russian Federation.

Well, if there are no special requirements for the agreement in the law or the text of the agreement itself, the seal does not need to be affixed. The judges also agree with these arguments. Examples of this are the decisions of the FAS North-Western District dated March 24, 2009 in case No. A52-3612/2008, the FAS North Caucasus District dated December 5, 2012 No. A32-37081/2011 and the FAS Volga District dated August 10, 2012 No. A12-16523/2011. In them, the judges concluded: in the general case, the company’s seal is just an additional, and not a mandatory, requisite of the contract. This means that even without a stamp, the agreement is considered concluded. And such a deal cannot be declared invalid.

So if your counterparty gave you an agreement without a seal, do not rush to return it back. First, carefully study the text of the agreement. If there is not a word about the seal, then the contract will be valid without it. The main thing is that the document bears the signatures of the parties to the transaction.

Well, if you still want agreements with counterparties to have the seals of both parties, it is enough to write in them, for example, the following wording: “This agreement and amendments to it are valid only if they are made in writing, signed by authorized representatives and sealed by the parties.” Then you definitely can’t do without printing.

When else do you need a company seal on documents?

Source documents

Among the mandatory details of the primary company, which are listed in Article 9 of the Federal Law of December 6, 2011 No. 402-FZ, there is no company seal. But this does not mean that you can do without an imprint on all primary documents. Let's take a closer look.

So, from January 1, 2013, companies can generally use their own primary accounting forms, having specified this in their accounting policies. The main thing is that they contain all the mandatory details from Article 9 of the Federal Law of December 6, 2011 No. 402-FZ.

Therefore, if the document forms that your company has developed or improved and now uses do not have a stamp field, its imprint on the document is not needed. Feel free to work without it.

But if you use standard primary forms, which are marked “M.P.”, you will have to put a stamp. Otherwise, the document will be executed in violation. This means that with its help it will not be possible, for example, to confirm income tax expenses.

PARTICIPANT'S QUESTION - We received a bill of lading from a counterparty without a stamp. Should I return the document to have it stamped?

- It all depends on the shape of this invoice. If your supplier uses standard form No. TORG-12, which is approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132, a stamp is required. After all, the form itself contains a specially designated place for the imprint. Moreover, the document must have two seals - the seller's and the buyer's.

And if you and the supplier agree to use a self-developed invoice, where there is no “M.P.” field, then a seal is not needed.

And many companies now use UPD in their work. This is convenient - with one document you can confirm both VAT deductions and justify expenses. Let me remind you: the recommended UPD form is in the letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20-3/96@. So, in the form itself there is space for an imprint (field “M.P.”).

However, in the recommendations for filling out individual details of the universal document, tax officials indicated that printing on the form is optional. So a UPD without a stamp can still be accepted for tax accounting. The main thing is that all the required primary details are correctly filled out in the document. Well, VAT data if the company uses UTD with status 1 (as both a primary document and an invoice).

But if you have the opportunity to put a stamp with the full name of the company on the UPD, it is more convenient to do this. Then you won't have to manually fill out line 14 or 19.

PARTICIPANT'S QUESTION - What about the stamp on the sales receipt? Our employee brought a check that does not have the seller's stamp on it. Will such a document be able to confirm expenses?

- If the document form itself does not have the “MP” field, you will not have any problems. After all, each seller develops the sales receipt form independently. There is no official form. Representatives of the Russian Ministry of Finance emphasized this in a letter dated February 11, 2009 No. 03-11-06/3/28. So if there is no space for an imprint on the sales receipt, then a stamp on the document is not needed.

And one moment. In addition to the primary form, which a company can develop independently, there are mandatory forms that the organization cannot refuse to use. For example, cash documents.

So, please note that on the receipt for the cash receipt order (form KO-1) you can get by with a special stamp with the mark “Paid”. Its imprint will confirm that the cash transaction was completed. This is stated in paragraph 3.2 of the Bank of Russia Regulations dated October 12, 2011 No. 373-P. The law does not require that the company's main seal be placed on the recipient. This is often forgotten.