How to do and when you need a refund to the buyer by bank transfer. Partial refund of funds to the buyer by bank transfer

The number of purchases made with a bank card is growing rapidly. Therefore, if the quality of the goods is not suitable for some parameters, the question arises of how to return a purchase made by bank transfer.

In the presented article, we will consider in detail what grounds for a refund arise in such a case, how to act in order to return the money, how long this happens and other features of the procedure.

○ Under what circumstances may
the need to return funds
to the buyer by bank transfer?

In cases of payment by card, as well as in cash, the provisions of the Law on the Protection of Consumer Rights (hereinafter referred to as the Law) apply. Refunds are made to the buyer when the goods are returned in accordance with clause 1 of Art. 18 of the Law.

The consumer, in the event that defects are found in the goods, if they have not been agreed by the seller, at his choice has the right to:

• demand replacement for goods of the same brand (of the same model and (or) article);
• demand replacement for the same product of another brand (model, article) with a corresponding recalculation of the purchase price;
• demand a commensurate reduction in the purchase price;
• demand the immediate gratuitous elimination of defects in the goods or reimbursement of the costs of correcting them by the consumer or a third party;
• refuse to fulfill the contract of sale and demand the return of the amount paid for the goods (clause 1 of article 18 of the Law on the Protection of Consumer Rights).

At the same time, for registration of a return, the transfer of the goods to the buyer is not a prerequisite. The main thing is the receipt of funds to the seller's account.

In addition to low-quality goods, the buyer has the right to count on a refund if:

1. He is not satisfied with the parameters of the product (color, style, etc.). In this case, a return is possible within 2 weeks from the date of purchase. The seller can increase this period by mutual agreement or limit it. For example, goods from the category of medicines, food, personal hygiene items, etc. are not subject to return. In such cases, the buyer should be warned about the impossibility of a refund before transferring funds.
2. The seller is not able to fulfill his obligations under the supply contract, while the buyer has made the payment (when it comes to legal entities and individual entrepreneurs).

○ What should the buyer provide to the seller?

To register a return, you need to submit:

• the goods in the form in which they were received with the presence of tags and labels;
• guarantee coupon (if any);
• check;
• return statement.

It will be discussed in detail below why each of them is necessary.

✔ The goods are in acceptable condition and with all documents, seals and labels.

The legislator establishes that the return of the purchase is possible only if the packaging is not damaged, all the tags and seals identifying the goods are in place. Exceptions are things that cannot be inspected without opening the package.

The importance of this requirement is explained by the fact that in the event of a disagreement between the parties about the quality of the goods, an examination is required. And untouched packaging is a guarantee of the reliability of its results. If you have opened a purchase, cut labels and / or seals, it will be difficult to prove that the quality discrepancy is the result of a defect, and not a misuse of the product. Therefore, return in proper form is, first of all, important specifically for the buyer.

✔ Passport or other document.

Proof of identity is required so that the seller can verify that the item was purchased by you. Payment by bank transfer is made according to the details of the parties, therefore, it will be quick and easy to verify the data if you have a passport or other personal document. In addition, proof of identity is required to document the refund request.

Also, a passport is required during the return procedure, it will serve as proof that the money will go to the applicant.

✔ Warranty coupon, subject to availability.

This document specifies the detailed characteristics of the product, allowing it to be accurately identified.

The guarantee coupon will act as additional proof that the exact product was purchased, which is presented for return. In addition, it is necessary if the item you are returning will later be re-submitted for sale.

✔ Check or receipt of payment.

This is one of the main documents that is included in the list of required returns. It is he who will serve as proof of a successful payment transaction, as well as fix the date and time of the payment transaction. In addition, the seller needs a check / receipt for reporting purposes.

If you have lost your receipt, this is not a reason for refusing to accept the goods back. In this case, you can confirm the purchase with testimony.

✔ Application for the return of goods.

It is this document that is the basis for the seller to consider the return request. It is not necessary to conduct oral or telephone negotiations with the store; you must immediately draw up a written application.

The application is filled out in free form or as specified by the seller. In each case, the document must indicate in what way the calculation was made and the fact of personal payment by the card by the buyer.

○ The procedure for transferring money to the card.

The money is transferred to the buyer's card based on his application for a return and the availability of a list of required documents.

✔ Checking the quality of the goods and the buyer's claims on the spot or with the help of expertise.

Required to make a decision on the legality of applying for compensation. If the parties come to an agreement, the goods are inspected on site and a return is issued. But if you did not manage to agree with the seller peacefully, and he refuses to accept the thing back, you have the right to demand an examination. It is carried out at the expense of the seller. But if, as a result, it is revealed that the inadequate quality of the goods is caused by its improper operation, you will be obliged to reimburse the cost of the examination and pick up an application for return.

Thus, the examination is designed to resolve the disagreements between the parties and establish the actual reason for the discrepancy between the characteristics of the goods and the declared ones.

✔ Mandatory replacement offer.

Before issuing a refund, the seller must offer to replace the product with a similar one. It is easier for both parties because it requires a minimal amount of action. Refunds are made only if:

• at the time of contact, the desired product is missing;
• the buyer categorically refuses to agree to a replacement.

✔ Registration of a return with the provision of documents from the buyer.

To transfer money to the buyer, the following algorithm of actions is performed:

1. The seller signs the check or receipt, thereby confirming the purchase and payment.
2. An act of return is drawn up in 2 copies.
3. A payment order is sent to the bank to return the money by bank transfer.

It should be borne in mind that if the purchase was paid for by card, the refund will also be made only to the current account.

○ How long should the money be credited to the account?

Funds must be transferred to the buyer within 10 days from the date of acceptance of the application. If the return is carried out due to a discrepancy in the quality of the goods, the period is increased to 14 days. Additional time is required to establish the cause of the defect.

The basic concepts include the following:

• cashless payments;
• correspondent accounts;
• credit institutions;
• electronic documents in paper form;
• electronic payment documents;
• payment order;
• personal account;
• unpaid settlement document.

The term non-cash payment means the procedure for paying for goods or any service using an electronic payment method. It can be a bank card or something similar, similar. It is worth familiarizing yourself with all the possible nuances of KKM in advance. Control - cash register machine. In this case, a special terminal for accepting cards is meant. It has a fiscal memory. Correspondent account This is an account that is opened in a credit institution to carry out various monetary transactions.

Refunds to the buyer by bank transfer

Reflected the sale of goods 51 62 Purchase paid 90 41 Written off the cost of goods sold 41 90 Recovered the cost of returned goods 76 90 Reflected a decrease in revenue 51 76 Refunded the amount of payment for the goods If the company applies a common system, you will still have to reverse the VAT charged with corrective invoices. Дт Кт Contents of the operation 90 68 VAT charged upon the sale 68 90 VAT canceled in connection with the refund Term of refund The legislator has provided for the variation of the refund period depending on the basis for refusal to purchase and the method of calculation:

• funds are returned by bank transfer within 10 days;
• when paying in cash - within 3 days.
• Returns for defective goods are made within 2 weeks.

If the seller for some reason delayed the payment of funds, the buyer has the right to demand a forfeit.

The procedure for returning funds to the buyer by bank transfer

Any fiscal document (check or receipt) issued by the seller confirms the conclusion of this agreement, confirming the payment. If the purchase is made by a legal entity from a supplier that has registered its business, then a supply agreement is concluded that regulates the procedure for mutual settlements.
The seller must return the money under the following circumstances:

• In the case when the buyer refuses a purchase that does not suit him with the color, size or any other physical characteristic. He has the right to return the purchased non-food product to the store within 14 days from the date of purchase.
  The store is obliged to accept the returned item only if its packaging is not broken, all seals and labels are in place. Moreover, the seller has the primary right to offer another similar item for replacement.

3 main rules for the return of funds by bank transfer

What are the terms for refunding money to the buyer's bank card when returning the goods? Official clarification of the Central Bank of the Russian Federation of 09/28/2009 No. 34-OR: "The seller ... is not entitled to spend the cash received at his cash desk to pay the buyer for the returned goods previously purchased by bank transfer." It is much easier to process returns of goods using the automated workstation of the cashier of the MoySklad service.

Important Easy search by amount, date, cashier and position, automatic recalculation of proceeds. Refunds to the buyer by bank transfer and cash, as well as with mixed payment.
If a product is returned that was paid for by a bank card or partially in cash, the system sets a limit for refunded funds for cash and non-cash payments, which allows operations to be carried out in accordance with the law and at the same time significantly save the seller's time.

Rules for the return of funds by bank transfer

Attention The processing algorithm itself is as follows: A return application is drawn up in any form by the buyer himself, it must contain the following passport data; the reason for the return of the goods; the amount of money that must be returned The application must be accompanied by a cash receipt; sales receipt It is important to remember that unlawful refusal to refund money threatens with serious liability. In this case, the absence of a check is not a reason for refusal.

Important

The client has the right to provide other evidence that the purchase itself took place. Terms of refund of funds to the buyer of Adequate quality High-quality goods cannot be returned by a legal entity to another business entity.

What are the terms for the return of funds between legal entities

How to issue a return from the buyer The buyer is not obliged to present a receipt for the goods, he can prove the purchase by testimony (article 493 of the Civil Code of the Russian Federation). True, in this case, the case may go to court. The rest of the return conditions are more or less known to everyone.

Attention

The purchase that was brought back to the store must have preserved its presentation and consumer properties, the item must be new and never used, have seals and factory labels. Documents for the return of goods from the buyer And now about the main subtleties.

The procedure for returning the goods from the buyer differs depending on when the item is returned to the store - on the day of purchase, that is, before the checkout shift closes, or on another day. Let's consider both cases. Refunds to the buyer on the day of purchase If the visitor who bought the product from you changes his mind immediately after that, then the procedure for refunding the money is as follows.

Return of goods by bank transfer

The buyer has the opportunity to exchange or refuse the purchased product if he is not happy with the purchase. In this case, it becomes necessary to return to him the money received for the sold products. The buyer has the right to make a claim for a refund both for the goods already received and before receiving them. You will have to pay with it both when receiving cash and when making payments through a bank card or current account. The content of the article

• When does this need arise?
• What needs to be provided to the buyer?
• Step by step procedure
• Prepared documentation
• Reflection in accounting
• Return period

When does this need arise? If the purchase is made by an individual through a retail facility, then the purchase and sale agreement is public.
On the protection of consumer rights ") If for some reason the seller refuses to pay the amount due in a particular case, for no legal reason, the buyer may demand a forfeit. Its value is 1% per day for every day of delay. This moment is covered in article 26 of the Civil Code of the Russian Federation. The only difficulty is that it will be possible to collect such a penalty only in court.

Sometimes sellers think without any reason that they are talking about 3-10 banking days. This is not true, since this moment is not specified in the legislative documents.

That is why the buyer has the right to demand compliance with the deadlines established by law. Reflection by transactions The process of cashless return of funds must be reflected accordingly in the transactions.

Conditions for refusing to return goods purchased by bank transfer The seller has the right to refuse to refund money under the following circumstances:

• the buyer is trying to return the food product of proper quality;
• products included in the list of exceptions for goods that cannot be exchanged or returned (various medications, personal hygiene items, furniture, jewelry, etc.) are declared to be returned; the list is approved by the Decree of the Government of the Russian Federation of 01.19.1998 N 55);
• the 14-day period has expired, allowing you to exchange or return the goods, or the warranty period for the return of goods of inadequate quality.

Is it possible to withdraw cash from the cash register A natural question arises.
More than 2 weeks should not pass from the moment of purchase, the day of purchase is not included in the calculation of this period.

• Checks if the buyer has the right to return the product.
If the cash register allows, then you can punch a return receipt. If the buyer purchased several things, then instead of the original check, he can be given a copy certified by the administration. At the end of the work shift, an Act of the KM-3 form is drawn up in one copy. A sheet of paper with a canceled cashier's check is attached to it. All details of the KM-3 Act must be filled in, be signed by both the cashier-operator himself and higher officials. Failure to fill in all the necessary details is regarded as non-compliance with the requirements for processing a refund. In the Journal of the cashier-operator in column 15, the amount of money returned to the buyer is indicated.

The situation when a person is disappointed in a product a couple of hours after buying it is familiar to everyone. There were a lot of cases of returning goods to the store throughout Russia. But in the overwhelming majority of them, payment and, accordingly, refunds were made in cash.

We will consider a situation in which a buyer purchased a non-food product by bank transfer, but then decided to return it. Is it realistic to carry out such a procedure?

In the case of a purchase of goods by an individual, the sales contract becomes public. Accordingly, the proof of the conclusion of such a transaction can be any fiscal document that is evidence of payment, such as a check or receipt.

If the buyer is a legal entity that purchases goods from a supplier with a registered business, a supply agreement is drawn up, which is the main document governing the procedure for settlements.

The seller is obliged to fully refund the cost of the goods in the following cases:

• The buyer wants to refuse the product because of the unsuitable color, size or other physical characteristics. For this reason, he can return the goods within 14 days from the date of purchase. It is also important to note that only non-food items can be returned according to such criteria. By law, the store must accept such a product, but only on the condition that the packaging is absolutely intact, and the seals and labels are not removed. It is also important to note that the seller has the primary right to offer another similar product as a replacement. If there is no such product on the day of the buyer's request, the seller will have to return the money;
• The buyer intends to return the product because it does not meet the declared quality indicator. For this reason, the period for returning the goods is much wider and is equal to the period of its being under warranty service. If the seller does not have the opportunity to eliminate the deficiency or exchange it for a quality analogue of the same brand, he must return the payment in full;
• The buyer wishes to return the goods under a supply agreement that was signed between legal entities, but only if an advance payment has been made under this agreement.

On what grounds can the procedure for transferring the goods back to the store be carried out?

You can return products within the law in the following cases:

• The product has defects that make its normal operation impossible;
• The buyer was not satisfied with the color, style, size or other physical parameters of the product. It is possible to return the product for this reason, but only if it has not been used before, has its original presentation, and the buyer has a sales receipt or cashier's receipt confirming the purchase of this product;
• The information about the purchased product before its sale was either distorted or was not provided at all, due to which the buyer was misled. Or, already during the operation of the product, shortcomings arose that could not be foreseen due to the lack of reliable information about the properties, characteristics, rules of use, etc. (established by Article 12 by Law No. 2300-1).

Note that the loss of a receipt or other document confirming the purchase of goods does not deprive the buyer of the right to return it and receive monetary compensation. In the absence of papers, one should rely on testimony.

To return or exchange goods, the buyer must write a corresponding statement.

However, not all items can be returned. Resolution No. 55 of 01/19/1998 established the following list of goods, the return of which or exchange for similar products is prohibited.

This list includes:

• Medical products;
• Personal hygiene products;
• Perfumes and cosmetics;
• Furniture intended for domestic use;
• Jewelry;
• Cars and bike products;
• Plants and Animals;
• Household chemicals;
• Civilian weapons;
• Underwear and hosiery;
• Non-periodical publications.

Features of the return of products, payment for which was carried out via a bank card

The algorithm of the seller's actions when returning the goods is as follows:

• The seller first sets the purchase date. Returns are possible within 14 days, starting from the next day after the day of purchase;
• Then he finds confirmation that the goods should be accepted back. It is important to note here that goods from the category of technically complex cannot be exchanged or returned;
• After that, he makes sure that the packaging and the properties of the goods remain in their original form. The right to return goods with damaged packaging is given to the buyer only if it is impossible to inspect the goods without opening it;
• Then he turns to the buyer with a proposal to exchange the product for a thing with similar characteristics and properties;
• If there is no analogue in the store, the seller must draw up documents for the return;
• The person endowed with the necessary powers puts his signature on the check or other document confirming the fact of payment for the goods;
• The seller draws up an act of return. This document does not have a regulated form. However, the law requires the following information in such paper:
  • Name and short description of the product that is the subject of this document;
  • Product prices;
  • Receipt numbers or other proof of purchase;
  • Dates and grounds for rejection of the goods.

The act is drawn up in two copies, one of which is received by the seller with an attached receipt or similar paper, and the second - by the buyer.

The order for the return of money by bank transfer is sent to the banking institution within the time period established by law.

If the buyer intends to return the goods due to inadequate quality, this fact must be confirmed by an act of non-conformity of quality. If the buyer is a legal entity, the unified form TORG-2 is applied. Here you will also need the claim received from the buyer.

Back to Cashless payments

Having bought a non-food item in the store, the buyer decided to return it. The documentary registration of such an operation depends on when the buyer returns the goods - on the day of purchase or not. Consider how a store can reflect a refund to a customer on a case-by-case basis.

Money is returned on the day of purchase

In this situation, there are two options for the development of events:

1) a check was punched to the buyer, but for some reason he did not want to receive the goods, demanding to return the money for it;
2) the buyer has already received the product, but then decided to return it and get the money back.

In the first case, the buyer needs to return the money from the operating cash register of the store by check, which must be signed by the director (manager) or his deputy. This is spelled out in clause 4.2 of the Standard Rules for the operation of cash registers in the implementation of cash settlements with the population (approved by the Ministry of Finance of Russia No. 104).

For the refund amount, an act is drawn up on the return of funds to buyers (clients) for unused cashier's checks (including for erroneously punched cashier's checks) according to form No. KM-Z (it is approved by the Resolution of the State Statistics Committee of Russia No. 132). It is compiled in one copy. In this case, the canceled (original) check is pasted on a sheet of paper and, together with the act, is handed over to the accounting department, where they will be stored along with documents for a given date.

The amounts paid to the buyer for the goods are recorded in column 15 of the cashier-operator's journal (form No. KM-4). Revenue for the current day is reduced by the amount returned.

In the second case (if the goods have already been received), the money is returned to the buyer from the main cash register of the store. Although in practice, trade organizations in this case also pay buyers money for the returned goods from the cash desk in which the purchase was paid. Despite the fact that this is a mistake, the tax authorities are loyal to the return of money not from the main cash desk of the organization.

Money is not returned on the day of purchase

In this case, the money is returned from the main cash register of the store on the basis of a written application from the buyer indicating his last name, first name, patronymic and only upon presentation of an identity document (passport or a replacement document). The basis is clauses 14 and 15 of the Procedure for Conducting Cash Operations in the Russian Federation (approved by the decision of the Board of Directors of the Central Bank of the Russian Federation No. 40).

To return the money to the buyer, a cash outflow order is drawn up, which also indicates the last name, first name, patronymic of the buyer and the details of his passport or other identity document. After that, an entry is made in the cash book.

Acceptance of goods is drawn up with an invoice or an act of return of goods. It is not necessary to draw up an act according to the form No. KM-3.

Refund for cashless payments

The withdrawal of cash from the cash drawer of the cash register when returning goods purchased with a payment card is not allowed (letter from the UMNS of Russia in Moscow No. 29-12 / 44313). If, upon returning the goods (it does not matter - on the day of purchase or not on the day of purchase), paid with the card, the store pays money to the buyer in cash, officials consider this as cashing the card. And such an operation is prohibited.

In this case, the money for the goods is transferred to the buyer by bank transfer to his card. The operation is carried out in accordance with an acquiring agreement (an agreement between a bank and a trade organization on transactions performed using payment cards). This procedure is explained in the letter of the Federal Tax Service of Russia for Moscow No. 22-12 / 087134.

Seller's responsibility

If the store incorrectly draws up a refund for the goods, then this is considered a non-receipt (incomplete posting) of cash at the cash desk (letter from the Federal Tax Service of Russia in Moscow No. 22-12 / 97729).

The term for bringing to responsibility is limited.

How to return money to the buyer by bank transfer, card?

A ruling in a case of an administrative offense cannot be issued if more than two months have passed since the day of the violation (clause 1 of article 4.5 of the Code of Administrative Offenses of the Russian Federation).

If the check is lost

Many firms place announcements in the trading floor with the following content: "Refunds for the goods are made only if the buyer has a cash (sales) receipt." However, such a requirement is illegal.

Even if the buyer cannot show the store a cash register or sales receipt (they were not given to him upon purchase, the receipts were lost), he cannot be denied a refund for the purchased product. Such a norm is established in paragraph 5 of Article 18 of the Law of the Russian Federation No. 2300-1 "On Protection of Consumer Rights". Article 493 of the Civil Code of the Russian Federation allows the buyer in this case to refer to the testimony to prove that he purchased the goods from this particular seller. In practice, in order to "identify" their goods, stores look at the labeling of the goods, the stamp on the price tag.

In this case, the money for the returned goods is paid from the main cash register.

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Retail Refunds

In retail, it is often necessary to return the money to the customer. The procedure for refunds in retail depends on the day the refund is requested - on the day of purchase or on another day.

Refund on the day of purchase

The legal basis for the retail sale of goods, which is a type of sale and purchase, is established by paragraph 2 "Retail sale" of Ch. 30 "Purchase and Sale" of the Civil Code of the Russian Federation and, in addition, the norms of the Law of the Russian Federation of 07.02.1992 N 2300-1 "On Protection of Consumer Rights" (hereinafter referred to as the Law on ZPP) and other regulatory legal acts.

• failure by the seller to provide the necessary and reliable information about the product;
• sale of goods that did not fit in shape, size, style, color, size or configuration.

As for the last reason, it should be noted that the right of a retail buyer to exchange a non-food product that did not suit him for any reason is enshrined in Art. 25 of the RFP Law.
The buyer has the right to contact the retailer of non-food products with a request to exchange goods that did not fit him in shape, dimensions, style, color, size or configuration (Art. 25 of the Law on RFP). This can be done within fourteen days after the day of purchase.

If the product has not been in use, its presentation, consumer properties, seals, factory labels have been preserved, and there is also a corresponding document confirming its payment, then the retailer is obliged to exchange the product.

If, on the day of the buyer's request for an exchange, a similar product is not available for sale, then the buyer has the right to refuse to execute the contract of sale and demand the return of the money paid for it.

The retailer must return the money within three days from the date the product was returned.

Retailers who sell goods to the end consumer, as a rule, work with the population for cash, which is equated with payments by bank cards.

According to the Federal Law of 22.05.2003 N 54-FZ "On the use of cash registers when making cash settlements and (or) settlements using payment cards" (hereinafter - the Law on CCP) according to the general rule when making cash settlements and ( or) with the use of payment cards, retailers (organizations and individual entrepreneurs) are obliged to use cash register equipment (hereinafter - KKT).

An exception is established only for retailers who are directly named in paragraph 3 of Art. 2 of the Law on KKT, as well as for taxpayers working on UTII.

The right of the latter to not use the CCP is enshrined in clause 2.1 of Art.

How to issue a refund by bank transfer

2 of the Law on CCP, according to which retailers - payers of UTII can make cash payments without using CCP, provided that, at the buyer's request, a document confirming the receipt of funds for the relevant product is issued.

The specified document is issued at the time of payment for the goods and must contain the following information:

• Title of the document;
• serial number of the document, date of issue;
• name for the organization (last name, first name, patronymic - for an individual entrepreneur);
• Taxpayer TIN assigned to the organization (entrepreneur) that issued (issued) the document;
• the name and number of purchased goods to be paid for;
• the amount of payment made in cash and (or) using a payment card, in rubles;
• position, surname and initials of the person who issued the document, and his personal signature.

The retail sales contract is considered to be concluded in proper form from the moment the seller issues the cash or sales receipt or other document confirming payment for the goods to the buyer, as indicated by Art. 493 of the Civil Code of the Russian Federation.

At the same time, the buyer's absence of these documents does not deprive him of the opportunity to refer to the testimony in confirmation of the conclusion of the contract and its conditions.

If the buyer, for any of the above reasons, turns to the retailer with a request for a refund, then the procedure for refunding funds is carried out in accordance with the Standard Rules for the operation of cash registers when making cash settlements with the population (approved by the Ministry of Finance of Russia dated 30.08.1993 N 104 (hereinafter referred to as the Rules)). Clause 4.2 of the Rules stipulates that CCP receipts for the purchase of goods are valid only on the day they are issued to the buyer.

The cashier-operator can issue money on the checks returned by the buyers only if there is a signature on the check of the director (manager) or his deputy and only on the check issued at this cash office.

Thus, if a claim for a refund is made by the buyer on the day of purchase, then the refund is made directly from the cash desk in which the check was issued to the buyer.

If the cash register receipt is lost, then the buyer must write an application for a refund, which must also be endorsed by the director, manager, deputy. There is no unified form for such a statement, therefore, for the convenience of buyers, the taxpayer can develop such a document on his own, securing its use in his accounting policy.

Cashier makes refund statement according to the form N KM-3 and makes a corresponding entry in the journal of the cashier-operator in the form N KM-4 at the end of the working day (the forms are approved by the Decree of the State Statistics Committee of Russia dated 25.12.1998 N 132).

The act on the return of funds to the buyer indicates:

• the number of the cash register receipt for the return;
• the amount of funds to be returned.

The amount of cash receipts at the end of the working day is reduced on the basis of acts in the form of N KM-3. The completed act, together with canceled checks pasted on a sheet of paper, are handed over to the accounting department of the organization and are stored together with cash documents for a given date.

The act is certified by the signatures of the commission, in the presence of which the return takes place, including the head of the organization or an individual entrepreneur and the cashier (senior cashier) of the organization.

Money back the next day

A retail buyer has the right to refuse a retail purchase and demand a refund of money paid for the product in the following cases:

• sales of low-quality goods;
• sales of goods that did not fit in shape, size, style, color, size or configuration;
• failure of the seller to provide the necessary and reliable information about the product.

When deficiencies are found in the purchased product, the retail buyer has the right, at his choice (Article 18 of the Law on RFP):

• demand replacement for goods of the same brand (of the same model and (or) article);
• demand replacement for the same product of another brand (model, article) with a corresponding recalculation of the purchase price;
• demand a commensurate reduction in the purchase price;
• demand immediate gratuitous elimination of defects in the goods or reimbursement of expenses for their correction;
• refuse to fulfill the contract of sale and demand the return of the amount paid for the goods. At the same time, at the request of the seller and at his expense, the buyer must return the goods with defects.

Note. In general, the retail buyer can present these claims to the seller in relation to defects in the goods if they are discovered during the warranty period or the shelf life of the goods.
The only exception is the goods included in the List of Technically Complex Goods (approved by the Decree of the Government of the Russian Federation of 10.11.2011 N 924). For the goods included in this List, the Law gives the buyer only fifteen days from the date of transfer of such goods to the submission of a claim for the return of goods.

The buyer can also demand a refund for the purchased product for high-quality non-food products (Article 25 of the Law on ZPP). The buyer has the right to contact the retailer of non-food products with a request to exchange goods that did not fit him in shape, dimensions, style, color, size or configuration. The law gives the retail buyer fourteen days for such actions, excluding the day of purchase. If the product has not been in use, its presentation, consumer properties, seals, factory labels have been preserved, and there is also a corresponding document confirming its payment, then the retailer is obliged to exchange the product. At the same time, if on the day of the buyer's request for exchange, a similar product is not on sale, then the buyer has the right to refuse to execute the contract of sale and demand the return of the money paid for it. The retailer must return the money within three days from the date the product was returned.

The right to exchange high-quality non-food products applies only to types of non-food products that are not included in the List of non-food products of good quality that cannot be returned or exchanged for similar goods of other sizes, shapes, dimensions, styles, colors or configurations (approved by the Decree of the Government of the Russian Federation of 19.01 .1998 N 55).

For example, personal hygiene items, cosmetics, medicines cannot be exchanged.

A refund can also be requested if the seller did not provide the buyer with the relevant information about the product when concluding the retail contract. In this case, on the basis of Art. 12 of the RFP Law, the buyer within a reasonable time has the right to refuse to perform the contract and demand a refund of the money paid for the purchased product.

It has already been said about the right not to use CCP, but, as a rule, retail trade mainly works with the use of CCP. According to the Standard Rules, refunds in retail from the retailer's operating cash desk are possible only on the day of purchase of the goods. If the goods are returned by the retail buyer on a day different from the day of purchase, then the issuance of funds paid for the goods is made from the main cash desk of the economic entity.

Refund the buyer is carried out from the main cash office of an economic entity on an expense cash order (form No. KO-2, approved by the Resolution of the State Statistics Committee of Russia dated 18.08.1998 No. 88).

Before issuing money from the main cash register, you need to receive an application for a refund from the buyer, which indicates the reason for returning the goods.

That is, when a retail buyer contacts, the retailer must offer him to write such a statement in an arbitrary form, which must be endorsed by the head of the business entity.

If the money is returned for a quality product, then a CCP check must be attached to the application, confirming the payment for the purchase. If the cash register is not used, then a document issued by the retailer when paying for the goods is attached to the application.

It seems expedient to attach a document to the application for the return of a document that would indicate that the goods were not in use and their presentation was preserved (for example, a certificate drawn up by a commodity specialist).

It should always be remembered that the absence of a CCP check cannot serve as a reason for refusing to exchange goods, which is directly indicated in Art. 25 of the RFP Law: the consumer's absence of a sales receipt or cashier's receipt or other document confirming payment for the goods does not deprive him of the opportunity to refer to witness testimony. In addition, if a check is lost by the buyer, then it remains on the seller's tape.

When accepting the returned item, the seller must issue an invoice for the return of the item.

When issuing money on a cash outflow order, the buyer - the recipient of the money must indicate in the order the entire amount received (rubles - in words, kopecks - in numbers) and sign it.

The cashier draws up the issuance of funds on an expense cash order with an appropriate entry in the cash book.

Since the refund is not carried out on the day of purchase, the refund amounts are not reflected in the cashier's journal. Therefore, there is no need to draw up an act in form N KM-3.

Since the return of the goods means, in fact, the refusal of the buyer to fulfill the retail sales contract, the seller, who has made a refund for the goods, should correct the accounting and tax accounting data.

According to paragraph 5 of Art. 171 of the Tax Code of the Russian Federation, as well as clause 4 of Art. 174 of the Tax Code of the Russian Federation, the seller for the returned goods applies the deduction provided for in paragraph 5 of Art. 171 of the Tax Code of the Russian Federation, in the manner prescribed by clause 4 of Art. 172 of the Tax Code of the Russian Federation.

The Ministry of Finance of the Russian Federation, by letter dated 07.03.2007 N 03-07-15 / 29, explained that when returning retail goods for the application of VAT deduction in the retailer's purchase book, it is recommended to register the details of the cash outflow order issued when returning funds to the buyer, if there are documents, confirming the acceptance and registration of the returned goods.

In this case, an entry in the seller's book of purchases is made on the date of acceptance of the returned goods. It is also necessary to adjust taxable income and expenses in tax accounting. The tax base for the return of goods is not underestimated. Thus, the seller has the right to file an updated income tax declaration (clause 1 of article 81 of the Tax Code of the Russian Federation).

If the returned goods were paid for by a bank card, then the money is returned in a non-cash manner by returning it to the buyer's card. When returning goods not on the day of purchase, operations for the issuance of funds are carried out in accordance with the concluded acquiring agreement, i.e. an agreement concluded between a credit institution and a trade organization.

Note. If a refund is made for the returned product, paid for in retail by a bank card, then the money can be returned only by bank transfer by returning it to the buyer's card (clause 3 of the Official clarification of the Bank of Russia dated September 28, 2009 N 34-OR). Refunds are made on the basis of a cashless return receipt to the holder's card upon presentation of a cashier's check and payment card. If the goods are returned on the day of purchase, then the operation of paying for the goods with a plastic card should be canceled at the terminal. There is no need to reflect such a return in the cashier-operator's journal, since it only reflects returns made on the day of purchase for goods paid for in cash.

November 2012

According to the law, a refund for goods paid for by a bank card is carried out on the basis of the presentation of the payment card itself and a cashier's check. If the goods are returned directly on the same day when they were purchased, the payment transaction is simply canceled in the terminal. In this case, the money will be transferred back to the buyer's card. On any other of the next 14 days, the return procedure will be governed by an agreement concluded between the store and the bank. Most shops require their customers to bring their original bank card, but in some outlets it is enough to bring a receipt stating that the purchase was made.

Refunds to the buyer by bank transfer

Important You can charge for:

• products that cannot be used due to a defect;
• products with characteristics that are not suitable for the buyer (color, size or style) - in the presence of a cashier's receipt and proper presentation of the products;
• product that does not match the information about it.

On the basis of Article 12 of Law No. 2300-1, money is returned for products whose defects appeared during operation. Their presence is taken into account if full information is not provided when making a purchase.

Cash payment return by bank transfer

InfoIf the buyer does not like the color, you can offer him to choose another one. So, is the store obliged to return the money for the visa to me, or can it return in cash. if the store returns to me in cash, will it have problems with the tax (or other "controlling" authorities). Will the return of cash cause problems in the buh.

Refunds to the buyer by bank transfer

accounting? loaf of bread 20p how to get him the money back? + bank transfer in the same proportion as payment. accountant LLC "New style" Moscow region. You can return money to the buyer only by bank transfer.
And that's why. I bought a “shnyaga” in the shop, I paid for it with a visa, I came to return the “shnyaga”, the shop agreed with the return, and generally goes to meet me in every possible way. So, is the store obliged to return the money for the visa to me, or can it return in cash.

Refund policy for goods paid for by credit card

Documents from the buyer Making a refund on the card when returning the goods will require the buyer to comply with the following conditions:

• products in a marketable condition (no defects, in their original packaging);
• payment receipt, cashier's check and guarantee coupon;
• ID card - driver's or internal passport of the Russian Federation;
• application in any form.

You cannot return products from the personal care range, a number of products and technically complex items. Belonging to the latter is determined by the seller. The buyer needs to find out if the product is in the technically challenging category.
Actions of the seller The seller, in the process of making the return of goods by bank transfer, must make sure that the buyer's information is correct. It works as follows:

1. Defines the period when the item was purchased.

How to issue a return from a buyer

If the product does not suit the buyer for something, he has the right to exchange or return it to the store within 14 days, not counting the day of purchase. And almost all buyers are well aware of this - the legislation very well protects them in such a situation.

But it is not necessary for store visitors to understand the nuances of documenting the return of goods - this is the concern of the sellers. And to answer, if something is wrong, also to them. In our material, we will tell you how to issue a return from a buyer, in all the details that entrepreneurs in the field of retail and distance selling, as well as cashiers and sellers need to know.

Conditions of return The buyer's right to return the goods is regulated by two Russian laws at once: "On the Protection of Consumer Rights" (Article 25) and the Civil Code (Article 502).

Payment by card cash refund

Responsibility for violation Of course, incorrect processing of the return of goods is fraught with sanctions. Such cases are considered as non-compliance with the procedure for working with cash, this is Article 15.1 of the Code of the Russian Federation on Administrative Offenses.

Attention The fine for officials in this case will be from 4,000 to 5,000 rubles, and for an organization - ten times more, from 40,000 to 50,000 rubles. When the goods cannot be returned The goods prohibited for return and exchange are listed in the Rules for the sale of certain types of goods and in the List of non-food products approved by the decree of the Government of the Russian Federation of January 19, 1998 No.
№ 55.

Return of goods by bank transfer

Conditions for refusing to return goods purchased by bank transfer The seller has the right to refuse to refund money under the following circumstances:

• the buyer is trying to return the food product of proper quality;
• products included in the list of exceptions for goods that cannot be exchanged or returned (various medications, personal hygiene items, furniture, jewelry, etc.) are declared to be returned; the list is approved by the Decree of the Government of the Russian Federation of 01.19.1998 N 55);
• the 14-day period has expired, allowing you to exchange or return the goods, or the warranty period for the return of goods of inadequate quality.

Is it possible to withdraw cash from the cash register A natural question arises.
Tell me, does the company have the right to a refund only on certain days and hours, and only by bank transfer? Or does the return have to be done in the same way as payment? Thank you Minimize Victoria Dymova Legal support officer Pravoved.ru Similar issues have already been considered, try looking here:

• Is it possible to get a refund for the product if there has been a change of legal entity?
• Can I get a refund for an item purchased from an online store?

Lawyers Answers (3)

• All legal services in Moscow Drawing up a claim for the return of goods Moscow from 5000 rubles. Replacement of goods Moscow from 5000 rubles.

If the transaction was carried out by the bank before the money was credited to the store's account, this solution is possible. The main thing is that this transfer is agreed by both parties.

The advantage of cashless settlement is that the bank can become an additional confirmation of the purchase of goods in a particular store if the consumer loses the check. In order to have such proof, you should order a statement from a banking organization and attach it to an application with a request to return the money for the purchase made.

Refunds to the buyer by bank transfer

Refunds when applying CCP

In the economic activities of an enterprise that sells goods for cash using cash registers (CCP), situations often arise when the buyer returns the goods. This article discusses the legal grounds for the return of goods purchased by the buyer, and the procedure for issuing primary documents when returning funds to the buyer when using CCP.

In accordance with paragraph 1 of Art. 18 of the Law of the Russian Federation of 07.02.1992 N 2300-1 "On Protection of Consumer Rights" (hereinafter referred to as Law N 2300-1), a consumer to whom a product of inadequate quality has been sold, if it has not been agreed by the seller, has the right, at his choice, to demand:

• gratuitous elimination of defects in the goods or reimbursement of expenses for their correction by the consumer or a third party;
• a commensurate reduction in the purchase price;
• replacement for a product of a similar brand (model, article);
• replacement for the same product of another brand (model, article) with a corresponding recalculation of the purchase price.

Instead of presenting these requirements, the consumer has the right to refuse to execute the contract of sale and demand the return of the money paid for the goods. At the request of the seller and at his expense, the consumer must return the defective product.

According to Art. 22 of Law No. 2300-1, consumer claims for a commensurate reduction in the purchase price of the goods, reimbursement of expenses for correcting defects in the goods by the consumer or a third party, the return of the amount of money paid for the goods, as well as the claim for compensation for losses caused to the consumer due to the sale of goods of inadequate quality, are subject to satisfaction by the seller (manufacturer, authorized organization or authorized individual entrepreneur, importer) on the basis of an agreement with him within ten days from the date of the relevant request.

Moreover, on the basis of paragraph 2 of Art. 25 of Law No. 2300-1, in the event that a similar product is not on sale on the day the consumer contacts the seller, the consumer has the right to refuse to execute the sales contract and demand the return of the amount paid for the specified product. By agreement of the consumer with the seller, the exchange of goods may be provided upon receipt of a similar product for sale. The seller is obliged to immediately inform the consumer about the receipt of a similar product for sale.

The procedure for issuing primary documents when returning funds to the buyer when applying the CCP will depend on when the goods were returned. Refunds to buyers can be made:

1. on the day of purchase (until the close of the shift and the removal of the Z-report);
2. not on the day of purchase (after the proceeds received for the day are recorded in the cashier's journal and cash book).

Refunds to customers on the day of purchase

In accordance with the Standard Rules for the operation of cash registers in the implementation of cash settlements with the population, approved by the Letter of the Ministry of Finance of Russia dated 08.30.1993 N 104, and the Resolution of the State Statistics Committee of Russia dated 25.12.1998 N 132 "On Approval of Unified Forms of Primary Accounting Documents for Accounting for Trade Transactions "Refunds to the buyer on the day of purchase (before the close of the shift and the removal of the Z-report) is carried out in the following order.

Refunds are made from the organization's operating cash desk according to a check issued at this cash desk, and only if the signature of the director (manager) or his deputy is on the check. For the amount of the refund, an act is drawn up on the return of funds to buyers (clients) on unused cash vouchers in the form of N KM-3.

The act in form N KM-3 is drawn up in one copy by the members of the commission. Redeemed (original) checks are pasted on a sheet of paper and, together with the act, are handed over to the accounting department (where they should be kept with text documents for a given date).

How is the money returned to the buyer in case of non-cash payment?

The amounts paid to customers for the goods returned on the day of purchase on the unused cashier's receipts submitted by them are recorded in the cashier-operator's journal (form N KM-4) in column 15, and the total amount is reduced by the amount of proceeds for that day.

The journal of the cashier-operator is used to record operations for the receipt and consumption of cash (proceeds) for each cash register of the organization, and is also a control and registration document of meter readings. All entries in the journal are kept by the cashier-operator daily in chronological order without any mistakes. If corrections are made to the journal, then they must be negotiated and certified by the signatures of the cashier-operator, the head and the chief (senior) accountant of the organization. At the end of the working day (shift), the cashier draws up a cash report and together with it hands over the proceeds on the incoming cash order to the senior cashier. After taking meter readings and checking the actual amount of proceeds, an entry is made in the journal of the cashier-operator, which is confirmed by the signatures of the cashier, senior cashier and administrator of the organization.

Please note that the above procedure for refunding funds, established in clause 4.3 of the Standard Rules, is provided for a situation when a refund is made before the buyer receives the goods. That is, when the duties of the seller and the cashier-operator are performed by different employees, the buyer punches the check at the checkout and goes to receive the goods, but for some reason does not purchase (does not receive) it, but returns the check to the checkout. Refunds for the purchased goods returned on the day of purchase must be made from the main cash register of the organization.

However, in practice, organizations allow the return of funds from the cash desk, in which the payment was made for the goods returned on the day of purchase. It should be noted that the tax authorities are loyal to the return from the cash register of funds not only for uncommodified checks, but also for goods returned on the day of purchase.

In the event that it becomes necessary to issue funds on the day of the purchase, if the buyer does not have a cashier's receipt, but when he presents weighty arguments confirming the purchase of goods in the store on the current day, the payment of money must be made from the main cash register of the organization.

Refunds to customers not on the day of purchase

The procedure for issuing a refund to buyers not on the day of purchase (after a business day after the seller closes the shift and removing the Z-report) is determined by the Procedure for conducting cash transactions in the Russian Federation, approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation dated 09.22.1993 N 40, and Methodological Recommendations on the accounting and registration of operations for the receipt, storage and release of goods in trade organizations, approved by the Letter of Roskomtorg dated 10.07.1996 N 1-794 / 32-5.

In accordance with paragraph 5 of Art. 18 of Law N 2300-1, the consumer's absence of a cash or sales receipt or other document that certifies the fact and conditions of the purchase of goods is not a reason for refusing to satisfy his requirements (termination of the sales contract and refund).

Refunds are made only from the main cash desk of the organization on the basis of a written application from the buyer indicating the last name, first name, patronymic and only upon presentation of an identity document (passport or a document replacing it). To return money to the buyer from the main cash register of the enterprise, an expense cash order is drawn up in the form of N KO-2, which also indicates the surname, name, patronymic of the buyer and the details of his passport or other identity document. The procedure for drawing up and issuing an expenditure cash order was approved by the Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88 "On approval of unified forms of primary accounting documentation for recording cash transactions, for recording inventory results."

N.A. Pshenichnaya

Tax and levy consultant

CJSC "BKR-Intercom-Audit"

In the event that the consumer is not happy with his purchase, you can return the purchased item back to the store. To do this, you must present a cashier's check or other document proving payment for the purchase. If the check has not been preserved, it is allowed to provide testimony of a witness who saw the fact of the acquisition.

In case of refusal from the goods directly on the day of purchase, the client submits a fiscal document, the seller fills out an invoice for the accepted purchase.

But, if the client came to the store on the matter in question, a few days after the purchase, there will be a slightly different procedure for transferring the money spent by the client.

This will require the following documents:

• A statement indicating the data of the client's passport and the reasons for refusing to purchase;
• Fiscal document;
• Cash order.

In this case, the money is issued by the cashier at the cash register of the store on an expense order, indicating the client's passport data.

The procedure for refunding funds to the buyer

It is the client's right to choose a payment method. Therefore, the form of payment takes place depending on the wishes of the buyer and the technical capabilities of the point of sale. Now more and more people pay at retail outlets using credit cards or divide payments into cash and non-cash. In such cases, the seller in the store is faced with the question of how to issue a refund, if the customer requires it.

In this case, certain regulations apply. If the purchase was paid for in cash, the refund is made from the cash desk, as well as by bank transfer. In the latter case, the client must apply with a written request for the refund to be made to the card, and indicate the relevant details.

The funds must be returned in a non-cash form, if the purchase was originally paid for by a card.

Refunds to the buyer by bank transfer

If the buyer paid for the goods with a card, used an Internet wallet, made a transfer or payment from an account, the amount is returned in a similar way.

When making a return, you must provide:

• Goods with retained primary properties and complete packaging;
• Warranty service coupon, if any;
• Passport or other document confirming the identity of the buyer
• Application with a request to return the funds spent.

The application is drawn up in free form or according to a specific sample used in a particular outlet.

Grounds for refunding funds to the buyer

If the purchase did not suit the citizen in color, size or other physical parameter, you can return the purchased product within 2 weeks. The store is obliged to pick up the product only if the packaging, all seals and tags are intact. Moreover, the seller has the right to offer the client a similar product in order to make an exchange, is done first of all. If the item is not available on the day of circulation, the money is usually returned.

If you purchased a defective product, you can return it within the warranty period. If the seller is unable to cancel the defects or replace the product with a quality one of a similar brand, he will compensate the cost in 100%. In the event of non-fulfillment of the supply agreement concluded between the two organizations, compensation is also paid if an advance payment has been made under the contract.

The term for refunding funds to the buyer when returning the goods

The legislation provides for several deadlines for the return of funds. The period depends on the reason for canceling the purchase and the method of payment.

In case of non-cash payment, the money must be returned within ten days. Cash is returned within 3 days. And the return for goods of inappropriate quality is carried out within several weeks.

It should be added that if the payment of funds is delayed due to various circumstances, the client has the right to demand the payment of a forfeit. In this case, the general rule applies according to which the compensation is 1% of the value for each overdue day. However, such a claim is made only after the decision of the judicial authority.

Application for a refund to the buyer

The law on the protection of rights states that the buyer can exchange, return the purchase if it did not suit him in color, style, size. And here it is necessary to compose. It should be clarified that there is a list of products that cannot be returned. These are medicines, personal care products, jewelry, plants.

If the purchase is not included in a special list, the seller is obliged to exchange the product or return its value if a similar product is not currently available at the outlet. These options are possible only if the presentation, consumer characteristics and seals are preserved. In this procedure, it is necessary to draw up and sign a corresponding written request.