How is a refund carried out when using a cash register? How to do and when a refund is required to the buyer by bank transfer

The buyer must pay the money from the same operating cash register in which the receipt for the purchase of the returned goods was punched. Moreover, they must be given before the shift is closed and the Z-report is taken. When closing a shift, you will need to draw up a statement of return of funds using the unified form KM-3. On our website you can download a form and a sample of filling out the KM-3 act for free. At the end of the shift, the cashier indicates the amount that was paid to the buyer in the cashier-operator's journal. It must also be reflected in the cashier-operator’s certificate-report. If there are several cashiers, then the senior cashier must, along with other data, indicate the amount of refunds to customers in a summary report for all cash registers. So, once again about the documents for returning goods from the buyer on the day of purchase. The client brings a check, the seller issues an invoice for the returned goods, for example, according to the TORG-13 form, and the KM-3 act.

How to process a return from a buyer

In case of refusal of goods directly on the day of purchase, the client submits a fiscal document, and the seller fills out an invoice for the accepted purchase. But, if the client came to the store for the occasion in question, a few days after making the purchase, there will be a slightly different procedure for transferring the money spent by the client. To do this you will need the following documents:

Application indicating the client’s passport details and the reason for refusal of purchase;
Fiscal document;
Cash order.

In this case, the money is issued by the cashier at the store’s cash desk using a debit order, indicating the client’s passport details.
The procedure for returning funds to the buyer It is the client’s right to choose a payment method. Therefore, the form of payment depends on the buyer’s wishes and the technical capabilities of the point of sale.

3 main rules for returning funds by bank transfer

The sale of goods is reflected 51 62 The purchase is paid 90 41 The cost of goods sold is written off 41 90 The cost of returned goods is restored 76 90 The decrease in revenue is reflected 51 76 The amount of payment for goods is returned If the company uses the general system, you will also have to reverse the accrued VAT with adjustment invoices. Dr Kt Contents of the transaction 90 68 VAT accrued upon sale 68 90 VAT reversed in connection with the return Refund period The legislator has provided for varying the terms for the return of money depending on the basis for refusal of the purchase and the method of calculation:

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

If the seller for any reason delays the payment of funds, the buyer has the right to demand a penalty.

How is a refund carried out when using a cash register?

If problems arise, you will need to contact the consumer rights protection department immediately or go to court (at the location of the defendant). Established deadlines by law The deadline for transferring funds varies significantly depending on the basis on which this procedure will be carried out: If the goods are of poor quality Transfer of funds must be carried out within 10 days in accordance with Article No. 23.1 and Article No. 22 No. 2300-1 dated 02/07/92 of the Law “On the Protection of Consumer Rights” If the product is of high quality, but was returned within 14 days due to the fact that it did not fit, the return period should not exceed 3 days (in accordance with Article No. 25 of Law No. 2300- 1 dated 02/07/92

Frequently Asked Questions

Refunds to the buyer must be made within three days after the request. Please note: if you have several cash registers, then the money in this case should be returned not from the operating room, but from the main cash register of the organization. In this case, there is no need to draw up a KM-3 act on the return of money - the money is issued according to a cash receipt order based on the buyer’s passport.
After this, the cashier records the RKO in the cash book. The expense order form can also be downloaded for free on our website, and instructions for filling it out are also published there. Once again we list the documents for returning goods from the buyer not on the day of purchase. A check, passport and application are required from the client. The seller fills out the invoice for the returned goods, for example, according to the TORG-13 form, signs it from the buyer and issues money according to the cash receipt order.

The procedure for returning funds to the buyer by bank transfer

sales of low-quality goods;
selling goods that are not suitable in shape, dimensions, style, color, size or configuration;
failure by the seller to provide necessary and reliable information about the product.

If defects are detected in the purchased product, the retail buyer has the right, at his own discretion (Article 18 of the Law on PPP):

demand replacement with a product of the same brand (same model and (or) article);
demand replacement with the same product of another brand (model, article) with a corresponding recalculation of the purchase price;
demand a proportionate reduction in the purchase price;
demand immediate, free of charge elimination of defects in the goods or reimbursement of costs for their correction;
refuse to fulfill the purchase and sale agreement and demand a refund of the amount paid for the goods.

Registration of a refund to the buyer

Attention

The main purpose is to reflect information about various calculations. Credit institutions are banking organizations that carry out the procedure for opening accounts and are intermediaries in settlements Electronic documents on paper Printout of a payment document Electronic payment document A special document that serves as the basis for performing various types of monetary transactions on accounts. Such documents have equal legal force with ordinary ones Payment order An order from the account owner to a bank that provides services for the transfer of funds to any account Personal account A special account used for conducting settlements with various individuals/legal entities.

It reflects credit/financial transactions with clients of certain categories.

Refunds in retail

In order to process a return, you must provide the following:

the product itself with preserved physical properties and in undamaged packaging;
warranty card if available;
any identification document (passport, driver's license);
fiscal document confirming payment;
application for refund of funds paid.

The application is written in any form or in the form proposed by the store. All additional costs incurred as a result of the refund of the payment amount are borne by the seller. It is not always possible to declare a refusal to purchase and a desire to return the money.

Features of the online store returning funds to customers

They are described in Article 26 of the Law on Protection of Consumer Rights. Information about the procedure and timing for returning goods must be provided to the buyer in writing at the time of delivery. Written instructions must include the following:

the address to which the goods can be returned,
operating hours of the selling company,
maximum period for returning goods,
a warning that the product must retain its marketable appearance and consumer properties, as well as documents confirming the conclusion of the purchase and sale agreement,
term and procedure for returning money for goods.

Moreover, at any time before the transfer, the consumer has the right to refuse the goods, and after it has taken place - within 7 days, even without explaining the reason.

How can a buyer receive a refund if a product is returned?

Info

Responsibility for violation Of course, incorrect registration 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. 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 goods cannot be returned 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 Decree of the Government of the Russian Federation of January 19, 1998 No. 55.
But those checking the absence of an original cash receipt for returns usually regard it as non-compliance with the requirements for processing a refund and may be fined for failure to receive funds to the cash register. If the buyer applies for a refund later than the day of purchase, the refund procedure changes. To process a return, the following documents are required: - an application from the buyer indicating the full name, address, passport details, reason for the return; - cash receipt; — buyer’s passport; — expense cash order (RKO).

In this case, funds are issued from the organization's cash register using a Cash Expenditure Order, which indicates the buyer's passport details. This expense cash order is reflected in the Cash Book. An act of form KM-3 is not drawn up, and no entry is made in the Cashier-Operator Journal.

The main concepts include the following:

cashless payment;
correspondent accounts;
credit institutions;
electronic documents on paper;
electronic payment documents;
payment order;
personal account;
unpaid settlement document.

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

Return back to Cashless payment

Having purchased a non-food item in a store, the buyer decided to return it. Documentation of such a transaction depends on when the buyer returns the goods - on the day of purchase or not. Let's look at how the store can reflect the refund to the buyer in each case.

Money is returned on the day of purchase

In this situation, there are two scenarios:

1) the buyer received a receipt, but for some reason he did not want to receive the goods, demanding that the money be returned to him for it;
2) the buyer already received the goods, but then decided to return it and get a refund.

In the first case, the buyer must return the money from the store’s cash register using a check, which must bear the signature of the director (manager) or his deputy. This is stated in paragraph 4.2 of the Standard Rules for the operation of cash registers when making cash payments to the population (approved by the Ministry of Finance of Russia No. 104).

For the amount of the refund, an act on the return of money to buyers (clients) for unused cash receipts (including erroneously punched cash receipts) is drawn up in form No. KM-Z (it is approved by Resolution of the State Statistics Committee of Russia No. 132). It is compiled in one copy. In this case, the canceled (initial) check is pasted onto a sheet of paper and, together with the act, is submitted 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 returned amount.

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

Money is not returned on the day of purchase

In this case, the money is returned from the store's main cash register based on a written application from the buyer indicating his last name, first name, patronymic and only upon presentation of an identification document (passport or a substitute document). Reason – clauses 14 and 15 of the Procedure for conducting cash transactions in the Russian Federation (approved by decision of the Board of Directors of the Central Bank of the Russian Federation No. 40).

To return money to the buyer, a cash receipt order is issued, which also indicates the buyer’s last name, first name, patronymic and details of his passport or other identification document. After this, an entry is made in the cash book.

Reception of goods is issued with an invoice or a certificate of return of goods. There is no need to draw up an act in form No. KM-3.

Refunds for non-cash payments

The issuance of cash from a cash register cash drawer when returning goods purchased with a payment card is not allowed (letter of the Department of Tax Administration of Russia for Moscow No. 29-12/44313). If, when returning a product (it doesn’t matter - on the day of purchase or not on the day of purchase) paid for by card, the store pays the buyer money in cash, officials consider this as cashing out the card. But such an operation is prohibited.

In this case, money for the goods is transferred to the buyer by bank transfer to his card. The operation is carried out in accordance with the acquiring agreement (an agreement between the bank and a trading organization for 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 issues a refund for the goods, then this is considered non-receipt (incomplete receipt) of cash to the cash register (letter of the Federal Tax Service of Russia for Moscow No. 22-12/97729).

The period for bringing to responsibility is limited.

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

A decision in a case of an administrative offense cannot be made if more than two months have passed since the date of the violation (clause 1 of Article 4.5 of the Code of the Russian Federation on Administrative Offenses).

If the check is lost

Many companies place announcements in the sales area with the following content: “Refunds for goods are made only if the buyer has a cash register (sales) receipt.” However, such a requirement is illegal.

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

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

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Refunds in retail

In retail there is often a need to return money to the buyer. The procedure for returning funds at retail depends on the day on which the return request is made - 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 purchase and sale, is established by paragraph 2 “Retail purchase and 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 02/07/1992 N 2300-1 “On the Protection of Consumer Rights” (hereinafter referred to as the Law on PPP) and other regulatory legal acts.

failure by the seller to provide necessary and reliable information about the product;
selling goods that are not suitable in shape, dimensions, style, color, size or configuration.

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

If the product has not been used, its presentation, consumer properties, seals, factory labels are preserved, and there is also an appropriate document confirming payment, then the retailer is obliged to exchange the product.

If on the day the buyer applies for an exchange, a similar product is not on sale, then the buyer has the right to refuse to execute the sales contract and demand a refund of the money paid for it.

The retailer must return the money within three days from the date of return of the goods.

Retailers selling goods to the end consumer, as a rule, work with the public in cash, which also includes payments by bank cards.

According to the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter referred to as the Law on CCP) as a general rule when making cash payments and ( or) using payment cards, retailers (organizations and individual entrepreneurs) are required to use cash register equipment (hereinafter referred to as CCP).

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

The latter’s right to not use cash registers is enshrined in clause 2.1 of Art.

How to apply for a refund by bank transfer

2 of the Law on Cash Registers, according to which retailers who pay UTII can make cash payments without using cash registers, subject to the issuance, at the request of the buyer, of a document confirming the receipt of funds for the relevant product.

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

name 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 INN assigned to the organization (entrepreneur) that issued the document;
name and quantity of purchased goods;
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.

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

At the same time, the buyer’s lack of these documents does not deprive him of the opportunity to refer to witness testimony in support of the conclusion of the contract and its terms.

If the buyer, for any of the above reasons, turns to the retailer with a request for a refund, then the procedure for returning the money 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 August 30, 1993 N 104 (hereinafter referred to as the Rules)). Clause 4.2 of the Rules stipulates that cash register 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 checks returned by customers only if the check has the signature of the director (manager) or his deputy and only on a check issued at this cash desk.

Thus, if a request for a refund is made by the buyer on the day of purchase, then the refund is made directly from the cash desk where 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 independently, securing its use in its accounting policies.

The cashier makes up money return certificate according to Form N KM-3 and makes a corresponding entry in the cashier-operator’s journal according to Form N KM-4 at the end of the working day (forms approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132).

The certificate of return of funds to the buyer indicates:

number of the cash receipt used to make the refund;
the amount of money to be returned.

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

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

Refund next day

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

sales of low-quality goods;
selling goods that are not suitable in shape, dimensions, style, color, size or configuration;
failure by the seller to provide necessary and reliable information about the product.

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

demand replacement with a product of the same brand (same model and (or) article);
demand replacement with the same product of another brand (model, article) with a corresponding recalculation of the purchase price;
demand a proportionate reduction in the purchase price;
demand immediate, free of charge elimination of defects in the goods or reimbursement of costs for their correction;
refuse to fulfill the purchase and sale agreement and demand a refund 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 defective goods.

Note. In general, a retail buyer can present these requirements 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 goods included in the List of technically complex goods (approved by Decree of the Government of the Russian Federation of November 10, 2011 N 924). For goods included in this List, the Law allows the buyer only fifteen days from the date of transfer of such goods to submit a demand for the return of goods.

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

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 a similar product of a different size, shape, size, style, color or configuration (approved by Decree of the Government of the Russian Federation dated January 19 .1998 N 55).

For example, personal hygiene items, cosmetics, and medications are not subject to exchange.

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

The right not to use cash registers has already been discussed, but, as a rule, retail trade mainly operates using cash registers. According to the Model Rules, refunds in retail from the retailer's cash register are possible only on the day of purchase of the goods. If the goods are returned by a retail buyer on a day other than the day of purchase, then the cash paid for the goods is issued from the main cash register of the business entity.

Refund to the buyer is carried out from the main cash desk of the business entity using a cash receipt order (form N KO-2, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88).

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

That is, when a retail buyer applies, the retail seller must invite him to write such an application in any form, which must be endorsed by the head of the business entity.

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

It would be advisable to attach to the application for return a document that would indicate that the product has not been used and its presentation has been preserved (for example, a certificate drawn up by a merchandiser).

You should always remember that the absence of a cash register receipt cannot serve as a reason for refusing to exchange goods, as is expressly stated in Art. 25 of the Law on ZPP: the consumer’s absence of a sales receipt or cash receipt or other document confirming payment for goods does not deprive him of the opportunity to refer to witness testimony. In addition, if the receipt is lost by the buyer, then it remains on the seller’s tape.

When accepting a returned item, the seller must issue a return shipping note.

When issuing money according to an expenditure cash 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 formalizes the issuance of funds under a cash receipt order with a corresponding entry in the cash book.

Since the return is not made on the day of purchase, the return amount is not reflected in the cashier-operator's journal. Therefore, there is no need to draw up an act in Form N KM-3.

Since the return of goods essentially means the buyer’s refusal to fulfill the retail sales contract, the seller who has returned the money for the goods should adjust the accounting and tax accounting data.

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

The Ministry of Finance of Russia, by Letter dated 03/07/2007 N 03-07-15/29, explained that when returning retail goods to apply a VAT deduction in the retailer’s purchase book, it is recommended to register the details of the cash receipt issued when returning funds to the buyer, if documents are available, confirming the acceptance and registration of returned goods.

In this case, an entry in the seller’s purchase book is made on the date the returned goods are accepted for registration. You should also adjust taxable income and expenses in tax accounting. The tax base when returning goods is not underestimated. Thus, the seller has the right to submit an updated income tax return (Clause 1, 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 issuing 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 returned goods paid at retail with a bank card, then the money can only be returned by bank transfer by returning it to the buyer’s card (clause 3 of the Official Explanation 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 cash receipt and payment card. If the product is returned on the day of purchase, you must cancel the transaction at the terminal to pay for the product with a plastic card. There is no need to reflect such a return in the cashier-operator's journal, since it reflects only returns made on the day of purchase for goods paid for in cash.

November 2012

According to the law, refunds for goods paid for with a bank card are carried out on the basis of presentation of the payment card itself and a cash receipt. If the product is returned directly on the same day it was 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 regulated by an agreement concluded between the store and the bank. Most stores require their customers to bring the original bank card, but in some retail outlets it is enough to bring a receipt indicating the fact of the purchase.

Refund to the buyer by bank transfer

ImportantYou can request payment for:

products that cannot be used due to a defect;
products with characteristics that are not suitable for the buyer (color, size or style) - provided there is a cash receipt and proper presentation of the products;
a product that does not correspond to the information about it.

Based on Article 12 of Law No. 2300-1, money is returned for products whose defects appeared during operation. Their availability is taken into account if complete information is not provided when making a purchase.

Cash payment cashless refund

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 my visa, or can it return it in cash? If the store returns me in cash, will it have problems with the tax office (or other “controlling” authorities). Will returning the cash cause problems in the accounting department?

Refund to the buyer by bank transfer

accounting? a loaf of bread 20 rubles how can he get his money back? + non-cash in the same proportion as payment. Accountant LLC "New Style" Moscow region. You can return money to the buyer only by bank transfer.
And here's why. Advisor to the State Civil Service of the Russian Federation, 3rd class, I bought a “shnyaga” in a store, paid for it with a visa, came to return the “shnyaga”, the store agreed with the return and generally accommodated me in every possible way. So, is the store obliged to return the money for my visa, or can it return it in cash?

Rules for refunds for goods paid for by credit card

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

products in salable condition (without defects, in original packaging);
payment receipt, cash receipt and guarantee coupon;
ID card - driver's license or internal passport of the Russian Federation;
statement in any form.

It is not possible to return items from the personal care range, a number of products and technically complex products. Belonging to the latter is determined by the seller. The buyer needs to find out whether the product is in the technically complex category.
Actions of the seller In the process of returning goods by bank transfer, the seller must verify the accuracy of the buyer's information. It works as follows:

Determines the period when the product was purchased.

How to process a return from a buyer

If the buyer is not satisfied with the product in any way, he has the right to exchange it 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 law protects them very well in such a situation.

But store visitors do not need to understand the nuances of documenting the return of goods - this is the concern of the sellers. And if something is wrong, they should also answer. In our material we will tell you how to process 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.

Return conditions The buyer's right to return goods is regulated by two Russian laws: “On the Protection of Consumer Rights” (Article 25) and the Civil Code (Article 502).

Payment by card cash refund

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 goods cannot be returned 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.
№ 55.

Return of goods by bank transfer

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

the buyer tries to return a food product of proper quality;
Products requested for return are included in the list of exceptions for goods that cannot be exchanged or returned (various medications, personal hygiene items, furniture, jewelry, etc.; the list was approved by Decree of the Government of the Russian Federation of January 19, 1998 N 55);
The 14-day period has expired allowing you to exchange or return the product, or the warranty period for returning goods of inadequate quality.

Is it possible to withdraw cash from a cash register? A natural question arises.
Tell me, does the company have the right to refund money only on certain days and hours, and only by bank transfer? Or should the refund be made in the same way as payment? Thank you Collapse Victoria Dymova Support employee Pravoved.ru Similar questions have already been considered, try looking here:

Is it possible to return money for goods if there is a change of legal entity?
Is it possible to return money for goods purchased in 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 rub.

If the transaction was carried out by the bank before the money arrived in the store’s account, this solution is possible. The main thing is that this transfer be agreed upon by both parties.

The advantage of non-cash payment is that the bank can provide additional confirmation of the purchase of goods in a particular store if the consumer loses the receipt. To have such evidence, you should order a statement from a banking organization and attach it to the application requesting a refund for the purchase.

Refund to the buyer by bank transfer

Refunds when using cash register

In the business activities of an enterprise that sells goods for cash using cash register equipment (CCT), situations often arise when the buyer returns the goods. This article discusses the legal grounds for returning goods purchased by the buyer and the procedure for preparing primary documents when returning funds to the buyer when using cash register systems.

In accordance with paragraph 1 of Art. 18 of the Law of the Russian Federation dated 02/07/1992 N 2300-1 “On the Protection of Consumer Rights” (hereinafter referred to as Law N 2300-1), a consumer to whom a product of inadequate quality was sold, if it was not specified by the seller, has the right, at his choice, to demand:

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

Instead of presenting these demands, the consumer has the right to refuse to fulfill the purchase and sale agreement and demand the return of the amount of 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 N 2300-1, consumer demands for a proportionate reduction in the purchase price of goods, reimbursement of costs for correcting defects in goods by the consumer or a third party, return of the amount of money paid for goods, as well as claims for compensation for losses caused to the consumer as a result of 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 presentation of the corresponding demand.

At the same time, on the basis of clause 2 of Art. 25 of Law N 2300-1, if 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 a refund of the amount of money paid for the specified product. By agreement between the consumer and the seller, an exchange of goods may be provided when a similar product goes on sale. The seller is obliged to immediately notify the consumer about the availability of a similar product for sale.

The procedure for preparing primary documents when returning funds to the buyer when using cash register will depend on when the goods were returned. Refunds to buyers can be made:

on the day of purchase (before the shift closes and the Z-report is taken);
not on the day of purchase (after the proceeds received for the day are entered 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 when making cash settlements with the population, approved by Letter of the Ministry of Finance of Russia dated August 30, 1993 N 104, and Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132 “On approval of unified forms of primary accounting documentation for accounting of trade operations "Refunds to the buyer on the day of purchase (before the shift is closed and the Z-report is taken) are carried out in the following order.

The refund of the amount of money is made from the operating cash desk of the organization using a check issued at this cash desk, and only if the check has the signature of the director (manager) or his deputy. For the amount of the refund, an act on the return of funds to buyers (clients) for unused cash receipts is drawn up in Form N KM-3.

The act in form N KM-3 is drawn up in one copy by the members of the commission. Canceled (initial) checks are pasted onto a sheet of paper and, together with the act, are submitted to the accounting department (where they should be stored with text documents for a given date).

How does a buyer get a refund when paying by bank transfer?

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

The cashier-operator's journal is used to record transactions regarding the receipt and expenditure of cash (revenue) for each cash register machine 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 erasures. If corrections are made to the journal, they must be specified and certified by the signatures of the cashier-operator, the manager 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 from the cash receipt order to the senior cashier. After taking meter readings and checking the actual amount of revenue, an entry is made in the cashier-operator's journal, which is confirmed by the signatures of the cashier, senior cashier and administrator of the organization.

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

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

In the event that there is a need to issue funds on the day of the purchase, if the buyer does not have a cash receipt, but if he presents compelling arguments confirming the purchase of the goods in the store on the current day, the payment of money must be made from the organization’s main cash register.

Refunds to customers not on the day of purchase

The procedure for processing the return of funds to customers not on the day of purchase (at the end of the working day after the seller closes the shift and removes 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 September 22, 1993 N 40, and Methodological Recommendations on accounting and registration of operations for the receipt, storage and release of goods in trade organizations, approved by Letter of Roskomtorg dated July 10, 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 receipt or sales receipt or other document that certifies the fact and conditions of purchase of the goods is not grounds for refusal to satisfy his requirements (termination of the sales contract and return of money).

Refunds are made only from the organization's main cash desk based on a written application from the buyer indicating the last name, first name, patronymic and only upon presentation of an identification 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 form N KO-2, which also indicates the buyer’s last name, first name, patronymic and details of his passport or other identification document. The procedure for drawing up and processing an expense cash order is approved by 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 and recording inventory results.”

N.A. Pshenichnaya

Tax consultant

JSC "BKR-Intercom-Audit"

The buyer has the right to exchange or refuse the purchased product if he is dissatisfied with the purchase and demand a refund.

You can return the money in cash, through a bank card or to a bank account.

Let's look at how the procedure for returning funds to a buyer by bank transfer takes place in 2019.

To answer the question correctly, you need to understand the basic concepts:

The procedure for returning funds by bank transfer is regulated by Law No. 161-FZ of June 27, 2011.

The procedure is also explained by the Letter of the Federal Tax Service of Moscow dated September 15, 2008 No. 22-12/087134 (http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=MLAW&n=97561&div=LAW&dst=0 %2C0&rnd=0.8502985918046181#049498267240389815).

Refunds to the buyer are made upon presentation of:

The application is drawn up in free form.

Funds that were deposited into the store account by bank transfer cannot be returned by issuing cash from the cash register.

Next, the quality of the product and the customer’s claims are checked on site or by examination.. This measure is necessary to determine the legitimacy of the buyer’s request.

When the parties come to an agreement, an on-site inspection of the goods is carried out, or the seller issues a return.

If no agreement is reached and the seller does not wish to accept the goods back, the buyer may request an examination at the seller's expense.

The examination resolves disagreements between the parties and establishes the actual reason for the discrepancy between the characteristics of the product and the declared ones.

However, when it is revealed that the goods are damaged due to the fault of the buyer, the buyer reimburses the cost of the examination in full and withdraws the return application.

The seller always offers to replace the product with a similar one.

Refunds are made only when:

The above letter from the Federal Tax Service, which explains the procedure for returning funds by bank transfer, states that if the buyer paid with a payment card and then returned the goods, the refund is made on the basis of a non-cash return receipt to the holder’s card if he presents a cash receipt and a payment card map.

If the product is returned on the day of purchase, the payment transaction from the payment card is cancelled.

If the buyer can prove that the product is defective, the seller must transfer a certain amount of funds for the examination.

The terms for returning funds to the buyer by bank transfer vary depending on the basis for which the procedure is carried out.

If the product is of poor quality, funds must be transferred within 10 days. This is indicated by Article 23.1 of the Consumer Rights Protection Law.

If the product is of high quality, but the buyer returned it within 14 days after purchase, a refund is made within three days (Article 25 of the above-mentioned law).

The consumer has the right to exchange a non-food product for a similar product from the same seller from whom he purchased the product, if the buyer is not satisfied with the shape, dimensions, style, color, size or configuration.

If the consumer agrees to exchange a product for a similar one, but it is not currently on sale, by agreement of the parties, the seller must inform the consumer about the availability of a similar product for sale.

If the seller does not intend to return the amount without reason, the buyer has the right to demand a penalty of 1% for each day of delay (Article 26 of the Civil Code of the Russian Federation). But the penalty is collected in court.

If with VAT

The question often arises: how is VAT refunded if the product is from a category on which value added tax is paid?

When returning funds, the seller can deduct tax. This point is reflected accordingly in the tax return by the buyer. The deduction procedure is standard.

If the purchase was made in an online store, the product can be returned within a week after receipt.

It must be remembered that there is a rule according to which the seller must notify the client in writing about the rules and terms of return.

If he does not do this, the return period immediately increases to 3 months.

If a conflict situation arises and the store refuses to return the money, the buyer can write a complaint to Rospotrebnadzor. First, a written complaint is sent to the store.

If there is no response, the complaint is sent to the supervisory authorities. It is more profitable for stores to reach an agreement with the buyer than to pay large fines for violating the rules.

To conclude this article, I would like to answer the most common questions.

“I returned the pants to the store. The purchase was paid for by credit card. The seller stated that he could not transfer the money now due to the re-equipment of the systems. Can I take the money in cash?

When paying for goods by card, the refund is also made to the bank account. Otherwise, the seller will be fined 50 thousand rubles for misuse of funds.

“I returned a sweater purchased from an online store. They drew up a transfer certificate, but did not return the funds. Is it possible to “force” the seller to return the money?

Refunds must be returned within 10 days of requesting a refund. If there is no response, a claim is sent to the seller. If there is no act, a postal receipt can be used as evidence. If there is still no response, go to court.

When purchasing a new item, every buyer hopes to use it for as long as possible. But sometimes quite unforeseen circumstances occur - the product turns out to be of inadequate quality. If you purchased a defective product or it simply did not suit you, you can safely return the product back to the store.

Some sellers begin to shirk their direct responsibilities and do not return the money spent by the client. Read on to learn how you can return a product to the seller and which products cannot be returned.

Is it possible to return a quality item for personal reasons (didn’t fit, didn’t like it)?

Article 25 of the Law on the Protection of Consumer Rights documents that every consumer has every right to carry out an exchange transaction with the seller if the product for some reason does not suit him.

Non-food products can also be exchanged if the client has not used them: all seals and labels remain intact, and there are also documents available confirming the fact of purchase. If a similar product is not available, then the client has the opportunity to return the full amount of money that was spent on purchasing this item in the store.

The seller has only three days to return the money, and he is also obliged to notify the client that a similar product has arrived at the warehouse. When purchasing in an online store, the buyer can refuse the purchased product within seven days at any time convenient for him; this is stated in Article 26.1 of the Law “On Protection of Consumer Rights”.

If the consumer did not have information regarding the timing and procedure for returning a low-quality product, he has the opportunity to return the product even three months from the date of delivery of the product to him.

You can return a quality item if it has retained all its numerous consumer properties intact, has a presentation, factory labels and papers confirming the fact of payment.

If the consumer does not have documents confirming the conditions and fact of purchasing the product, this does not deprive him of the opportunity to refer to any other evidence confirming the fact of purchasing the product from this seller.

The client does not have the right to refuse a quality product that has individual properties. For example, if a furniture set was made to order, it will definitely not be possible to return it back to the store.

For its part, the seller undertakes to return the entire amount of money to the consumer, since it was paid by the consumer in accordance with the current contract, in addition to the direct costs of the seller for the delivery of goods already returned from the consumer. This operation can be carried out no later than 10 days from the date of direct submission of the client’s request.

Does the buyer have the right to demand a refund for defective goods?

Can a customer take defective goods back to the store, and what reasons should there be for this? First of all, you should contact the seller for help and tell them about the problem that has arisen. Usually, when the other party finds out about such unpleasant situations, they try to resolve it as quickly as possible - reputation is most important.

Therefore, you do not need to make a written request; the exchange will be carried out as soon as possible. To avoid any questions from the seller, take with you a receipt confirming the fact of purchase. In paragraph 1 of Art. 25 of the “Law on the Protection of Consumer Rights” states that even if the consumer does not have a receipt, this circumstance is not a serious reason for refusing to satisfy demands for a refund.

The fact of purchase of the product can be confirmed by witnesses, as well as video and photo evidence that the client can present. Conscientious sellers will not require any additional evidence from you, they will simply return your money back. However, we should not forget that such sellers are rare and, according to statistics, the majority of store employees strive to prove that the product was not purchased from them.

To avoid misunderstandings, it is better to keep all receipts. If they are not there, most likely the client will go to defend his rights in the service for supervision in the field of consumer rights and human well-being, or directly to the court.

If the seller’s representative refuses to satisfy the client’s demands, which are specified in Article 18 of the Law “On Protection of Consumer Rights,” then the claim will have to be filed in writing.

When going to the store, you should take with you two A4 sheets and a pen to complete it on the spot. If you are afraid of forgetting to indicate any strategically important data, then you can prepare a claim in duplicate in advance.

One remains with you, and the second you present to the seller. Your document must have a receipt from the seller, indicating the date of receipt, the name of the recipient and a signature.

Features of the store’s refund procedure for returned goods

Any request for a refund for a product involves the seller having to conduct a quality check in order to quickly determine the cause of the identified deficiencies.

Is the product actually defective, or is it the customer's fault? In case of a defect, the seller must return the funds within ten days after the client’s demands were made.

The process of returning a quality product involves paying the customer the full amount of money within three days from the date of return of the specified product.

In a similar amount, the consumer must be returned the entire amount that he spent on purchasing the product. The client may demand compensation for the difference between the price of the product that was established under the contract and the direct cost of the product at the time of the refund.

The operation of returning a low-quality product that was sold on credit obliges the seller to pay the buyer an amount of money in the amount of the repaid loan for this product. The fee for providing the loan is also reimbursed.

The procedure for returning money to the client from the seller's cash register

If the seller does not have a sales receipt or a cash receipt and there is no other document confirming the fact of purchase of the product, this does not constitute a refusal to satisfy his basic requirements. You can provide other documents that confirm the fact of purchase: a warranty card or a sales receipt will do.

If the consumer does not have the above documents, he can refer to the testimony of witnesses who were nearby at the time of the purchase. In any case, the client must provide the seller with some evidence. Refunds are made from the organization's operating cash desk, according to the amount indicated on the check that was issued earlier.

This action is possible if there is a signature of the head of the company and his deputy on one check. An act is drawn up in form KM-3 for the amount of the refund. Members of the commission must draw up the act in one copy. The original checks (canceled) are pasted onto a piece of paper and submitted directly to the accounting department along with the act. There they will be stored in documents for a given date.

The amounts of money that were paid on unused cash receipts by clients are recorded in the “Cashier-Operator Book”, in a separate column 16, and the total amount of revenue for that day will be reduced by the total amount. If the client presents a check with several items, then the organization can give him a copy in return, which has been certified by the company administration.

Reception of the returned goods from the buyer will be issued in accordance with the invoice, which must be drawn up in several copies, one of which must be attached to the product report, and the second must be handed over to the client and is the main basis for receiving funds for the return of the product.

The procedure for completing the return procedure by the client is not on the day of purchase, but after the end of the working day after the seller closes the shift, and the Z-report is taken in this order.

Refunds must be made only from the company's main cash desk on the basis of a submitted written application indicating the buyer's contact information and documents confirming his identity.

To carry out the return procedure, a so-called cash order is drawn up from the organization’s main cash register, directly indicating the client’s full name and a document serving as identification (a passport or driver’s license will do).

Reception of the returned goods from the buyer will be formalized using an invoice, which is drawn up in two copies, one of them should be an attachment to the product report, and the other should be handed to the client and serve as the basis for receiving their money back.

It is necessary to draw up papers in writing, otherwise you will not be able to defend your point of view, restore justice and get the treasured money back.

The parties who entered into a transaction have the right to refuse to execute it by mutual consent. Typically, the terms of termination are specified in the contract itself. As a rule, if the work has not yet been completed or the goods have not yet been transferred to the buyer, but payment, or rather in this case an advance, has already been received, then the recipient of the funds must return the corresponding amount to the payer. At the same time, a refund of payment is also possible in cases where the contractor or seller has already fulfilled its obligations - in whole or in part. In practice, there are situations when the customer, for some reason, is not satisfied with the quality of performance of obligations by the other party. In this case, the goods are transferred to the original supplier on the basis of a return invoice, and for work or services performed but not agreed upon, a reasoned refusal to accept them is issued, for example, an act of disagreement or another similar document. Payment in this case is also refunded.

Since most legal entities and individual entrepreneurs use current accounts in their calculations, the return of funds to the buyer will be carried out by bank transfer. Accounting for non-cash payments carried out in such a situation will be discussed in this article.

Refund of advance received

Regardless of what exactly the buyer pays (goods, work or services), the accounting of non-cash funds received into the seller’s current account is reflected in the latter by posting to the debit of account 51 “Settlement accounts” and the credit of account 62 “Settlements with buyers and customers” , subaccount 62.02 “Advances received.” If we are talking about payment in cash, then the receipt will be reflected in the debit of account 50 “Cash”. In both cases, the return of previously received payment is possible by bank transfer, if this option is suitable for both parties. The refund to the buyer is made by reverse posting: debit 62 – credit 51.

If the seller, at the time of receiving the request for a refund of payment, has not issued an invoice for the shipment of goods or a certificate of provision of services, then he does not make entries for the sale in his accounting. That is, the funds received remain an advance, which he ultimately simply returns to the payer.

Refund after sale

Accounting for non-cash funds, which the seller is forced to return to the payer if the goods were nevertheless shipped, is also carried out as a credit to account 51 and a debit to account 62.

However, in this case, the accounting of the selling company already has an additional entry for the sales amount: debit 62 “Settlements with buyers and customers” – credit 90 “Sales”, subaccount 90.1 “Revenue from the main activity”. If we are talking about the sale of goods, then the debit of account 90 (subaccount 90.02 “Cost of sales”) reflects the cost of the objects transferred to the buyer, written off in accounting (under credit 41).

After the goods are returned, the seller, based on the return invoice from the buyer, will have to reverse these entries, that is, make transactions for the same amounts as when accounting for sales, but with a minus sign. The return of funds to the buyer by bank transfer in this case will remain, so to speak, a direct posting: debit 62 – credit 51.