--- title: "Power of Attorney in \"Accounting for Kazakhstan 3.0\": How to Issue, Print, and Safeguard Inventory Items" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/doverennost-v-buhgalterii-dlya-kazahstana-3-0-kak-vypisat-en source: BuhGPT --- # Power of Attorney in "Accounting for Kazakhstan 3.0": How to Issue, Print, and Safeguard Inventory Items > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Your warehouse manager is going to the supplier to pick up a batch of goods. The supplier only releases the goods based on a power of attorney — otherwise, they will not sign the invoice and will not releas --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Your warehouse manager is going to the supplier to pick up a batch of goods. The supplier only releases the goods based on a power of attorney — otherwise, they will not sign the invoice and will not release the cargo. You need to issue a document for a specific person within five minutes, with an exact list of "what and how much they are entitled to receive," along with the number and validity period. Additionally, you must maintain continuous numbering and later mark that the power of attorney has been used. All of this is done by the "Power of Attorney" document. The main point is: the power of attorney in 1C is an accounting-registration document, not a financial document. It does not create entries in accounts, does not generate electronic invoices (ESF) or tax returns, and does not calculate taxes. Its purpose is to grant a person the legal right to receive assets on your behalf and to print a standard form. Money and goods will appear in the accounting later when you process "Receipt of Goods and Services." 1. Purpose The document records who (an employee or another person) is authorized to receive specific assets from which supplier under which contract or invoice. It provides two printed forms of the power of attorney and keeps their registration in the register of issued powers of attorney. 2. Where to find Menu path: section "Purchases" → block "Purchases" → "Powers of Attorney". In some releases, the link is located in the section "Fixed Assets and Intangible Assets"/"Warehouse" — if you do not see it, open it through navigation. 1C navigation link: e1cib/list/Document.PowerOfAttorney Copy it, click "Service" → "Go to navigation link" (or Ctrl+F11 in the web client / function menu), paste it — a list of powers of attorney will open. You create a new one by clicking the "Create" button. 2a. How to find out your release "Help" (question mark icon in the upper right corner) → "About the program". In the opened window, the top line shows the platform version (for example, 8.3.24.xxxx), below is the configuration release ("Accounting for Kazakhstan, version 3.0 (3.0.74.2)"). If your release differs, the location of individual fields and printed forms may not exactly match this instruction. 3. How to fill out You open a new document and go from top to bottom. Field Mandatory Why and what will happen in case of error Number auto Assigned automatically in order. Manually change it only if you start numbering from the middle of the year — otherwise, you will disrupt the register of powers of attorney. Date ✔ Date of issuance. The validity period is counted from it. If you set a future date — the power of attorney with the supplier "is not yet valid." Organization ✔ Your legal entity — the grantor. The main one is substituted. If there are several organizations and you choose the wrong one — the printed form will show someone else's BIN and details, and the supplier will not accept it. Individual ✔ The person to whom you are issuing (warehouse manager, driver, procurement officer). Selected from the "Individuals" directory. This is the passport/ID that the supplier will check. If you make a mistake — the person will not be able to prove that the power of attorney is theirs. Counterparty (Supplier) ✔ From whom we receive the assets. Printed in the header "Receive from…". If empty — the power of attorney is "to nowhere," and nothing will be issued based on it. Contract / Basis ✔ The contract or invoice under which the goods are released. Forms the line "under … No… dated…". Incorrect basis = the supplier will issue the wrong item or refuse. Valid until (term) ✔ Expiration date. By default, usually 10–15 days. If overdue — the power of attorney is invalid, and the warehouse manager will leave empty-handed. Table part "Assets" (Nomenclature/Name, Unit, Quantity) ✔ List of what is allowed to be received. Printed on the reverse side of form M-2. Indicate the controlled quantity in words: if the form says "5 pcs.," but in fact, they give 7 — the supplier will only release 5. ID details (series/number, issued by and when) ✔ for printing Data of the document verifying the identity of the authorized person. Without them, the printed form will come out with empty fields and is legally "deficient." Filled in the individual card or directly in the document. Responsible / Signatures — Who issued it; only affects the printing of signatories. After filling out — "Process and close". Processing here does not create financial movements (see section 6), but registers the document in the journal and "closes" the number for it. 4. Example with numbers Situation. LLP "Astana-Stroy" (VAT payer, BIN 000000000000) purchases steel angle from LLP "MetallTrade" under contract No. 12 dated 01.09.2026. The warehouse manager Akmetov A.A. (ID No. 012345678, issued by the Ministry of Internal Affairs of the RK on 10.05.2019) is going to pick up the goods. Invoice for 3,480,000 ₸. Fill out the power of attorney: - Date — 04.09.2026, valid until 18.09.2026. - Organization — LLP "Astana-Stroy". - Individual — Akmetov A.A. (ID details pulled from the card). - Counterparty — LLP "MetallTrade", basis — Contract No. 12 dated 01.09.2026. - Table part: Asset Unit Quantity Steel angle 50×50 t 10 Process it, print form M-2, and give it to the warehouse manager. No entry — the power of attorney does not create them. What next (with another document). Akmetov brought the goods, you enter "Receipt of Goods and Services". This is where the numbers and entries appear. The goods 10 t at 3,000,000 ₸ + VAT 16% = 480,000 ₸, totaling 3,480,000 ₸: Debit Credit Amount, ₸ Content 1330 3310 3,000,000 Received angle (goods) 1420 3310 480,000 VAT to be credited based on ESF (16%) 3310 1030 3,480,000 Payment to the supplier from the current account The ESF for 3,480,000 ₸ will be issued by the supplier in the ESF system; you will accept VAT 480,000 ₸ for credit. The power of attorney in this chain is only a "pass" for receiving the cargo, but without it, the supplier would not have released the goods. 5. Types of operations There is usually no separate switch for "Type of operation" in the power of attorney — it is one document. Only the scenarios for filling out the table part differ: - By nomenclature — you select items from the directory (when you know exactly what you are receiving). - By list of assets in text — you manually enter names (when the nomenclature is not yet in the database). - Linked to order/invoice — you fill out the list based on the underlying document. 6. What is generated upon processing - No entries in accounts — NO. The power of attorney does not affect accounting and tax records. - No ESF and tax returns — NO. Electronic invoices and invoices are generated by sales/receiving documents, not by the power of attorney. - Movements in the register of issued powers of attorney — yes: the document is registered, appears in the list, and a number is assigned to it. - Usage mark — after receiving the goods, the power of attorney is marked as used (manually or when entering the receipt based on it), so it does not remain "open." 7. Printed forms The "Print" button in the document: - Power of Attorney (form M-2) — standard, with a detachable stub for the register. - Power of Attorney (form M-2a) — without a stub, for organizations with a large volume (accounting is kept in a separate register). On the reverse side of both forms, a list of assets from the table part is printed; on the front — the grantor, the authorized person, ID details, supplier, basis, and term. 8. Common mistakes "The field 'Individual' is not filled out" — you did not select to whom you are issuing. Fill it from the "Individuals" directory. If the person is not there — create a card. "The details of the document verifying identity are not filled out" — the printed form will come out with empty fields. Open the individual card → "Identity Document" and enter the series/number, who and when it was issued by. "The expiration date is earlier than the document date" — you mixed up the dates. The expiration date must be later than the issuance date. Numbering is disrupted / "Number is not unique" — someone edited the number manually. Restore auto-numbering or set a free number. The supplier did not accept the power of attorney — most often, the wrong legal entity (wrong BIN) or an empty basis is in the header. Check the "Organization" and "Contract/Basis" fields. The power of attorney is "open" — you forgot to mark it as used after receipt. Open the list, find the document, and mark it as used. 9. FAQ Does the power of attorney create accounting entries? No. This is a registration document. Entries are made by "Receipt of Goods and Services," which you enter after receiving the cargo. Is an ESF or tax return generated based on the power of attorney? No. The ESF and tax return are issued by the supplier (sales) and you (receipt/sales), but not by the power of attorney. How to calculate VAT on received goods? VAT is not calculated in the power of attorney itself. When receiving, the current rate of 16% is applied: for example, from a base of 3,000,000 ₸ VAT = 480,000 ₸, totaling 3,480,000 ₸. Can a power of attorney be issued not to an employee? Yes, to any individual from the directory. The main thing is to correctly fill out the ID details, which the supplier will check. What validity period should be set? Any reasonable period; by default, usually 10–15 days. Legally, the power of attorney is valid until the specified "valid until" date. What are the differences between forms M-2 and M-2a? M-2 — with a detachable stub (for the registration journal), M-2a — without a stub, for mass issuance with a separate journal. What to do if the goods were not received in full? The power of attorney is executed based on the actual receipt. Enter the actual quantity received; for the undelivered amount, if necessary, issue a new power of attorney. How to find all issued powers of attorney? Section "Purchases" → "Powers of Attorney" or navigation link e1cib/list/Document.PowerOfAttorney. In the list, filter by counterparty, individual, and period. Is it necessary to process the power of attorney or is it enough to record it? Process it — this way, the document is registered in the journal and a number is assigned to it. Printing is available even after recording, but processing organizes the accounting. Does the power of attorney affect VAT for credit? Indirectly: without it, you will not receive the goods and the ESF, and therefore will not accept VAT for credit. The actual credit is made by the receipt document based on the supplier's ESF. 10. Related documents - Based on what it is entered: contract with the supplier, invoice, order to the supplier — from them, the list of assets and basis is taken. - What is entered after/based on: "Receipt of Goods and Services" — accounting for the goods received under the power of attorney (this is what creates the entries Dr 1330/1420 Cr 3310) and "Withdrawal from current account"/"Cash expenditure order" — payment to the supplier (Dr 3310 Cr 1030). How to find out your release: "Help" → "About the program" — there you will find the platform version and configuration release. The manual is prepared for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2. When updating the configuration, check the location of fields and printed forms. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_