A flat pallet for handling and storing articles includes two identical boards. Each board has at least one length side which is provided with a coupling mechanism. The coupling mechanism includes a grip element and a receiving element of a configuration complementing the grip element. The grip element is spaced from a first transverse side of the board by a distance which corresponds to a distance of the receiving element from a second transverse side of the board, wherein the grip element of one board is constructed for engagement in the receiving element of the other board.