Return of funds to the buyer by bank transfer. ○ How long does it take for the money to be in the account? What to provide to the buyer

The buyer has the opportunity to exchange or refuse the purchased goods if he is dissatisfied 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 demand a refund both for the goods already received and before they are received. You will have to pay with it both when receiving cash, and when paying through a bank card or current account.

When does such a need arise?

If a purchase is made individual through a retail facility, it has a public character. The conclusion of this agreement is confirmed by any fiscal document (cheque or receipt) issued by the seller, indicating payment. If the purchase is made by a legal entity from a supplier that has registered its business, then it is concluded that regulates the procedure for mutual settlements.

The seller must return the money under the following circumstances:

• In the event that the buyer refuses a purchase that does not suit him in color, size or any other physical characteristic. He has the right to return the purchased non-food product within 14 days from the date of purchase to the store. 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. If on the day of circulation of such a product is not available, the seller returns the money for the purchase.
• If the product does not meet the declared quality. The buyer has the right to return such goods for the duration of the warranty period. If the seller is not able to eliminate his shortcomings or exchange the goods for a quality one of the same brand, then he is obliged to return the fee in full.
• If it is impossible to ship the goods under the supply agreement concluded between legal entities if prepayment has been made under this agreement.

All the nuances of returns in online stores are discussed in detail in the following video:

What needs to be provided to the buyer?

If the buyer has paid for the goods by bank transfer: by bank card, from an electronic wallet, by postal order or from a current account, then Refunds are made in the same way..

In order to issue a refund, you must present the following:

• the item itself with saved physical properties and in undamaged packaging;
• warranty card if available;
• any document confirming the identity (passport, driver's license);
• fiscal document on payment;
• application for a refund.

The application is written in any form or in the form offered by the store.

All additional costs incurred as a result of the return 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. The seller will not return the received funds if the following circumstances occur:

• the purchase is a food product of good quality;
• non-food products are included in the list of exceptions that cannot be exchanged or returned ( medicinal product, cosmetic product and etc.);
• the buyer does not have a document certifying payment.

In the latter case, a return is still possible if the buyer can prove the fact of purchase in another way, for example, with the help of witness statements.

Step by step procedure

Upon return, the seller performs the following actions in the following order:

1. Sets the purchase date. From the date of purchase, no more than 2 weeks should pass, the day of purchase is not included in the calculation of this period.
2. Make sure the buyer has the right to return the product. If the product is classified as technically difficult, it cannot be exchanged or returned.
3. It certifies the safety of the properties and integrity of the package. The buyer has the right to return the goods with damaged packaging only if it is impossible to inspect it without opening it.
4. Offers an existing item with the same properties and characteristics for exchange.
5. If there is no similar product in the store on the day of contact, it draws up documents for the return.

Documentation

• An authorized person signs a check or other document evidencing payment for the purchase.
• The seller draws up act for the return of goods. This document does not have a unified form and is drawn up arbitrarily, indicating the required details:
  • name and short description returned products;
  • acquisition cost;
  • receipt number (check, warrant, etc.);
  • date and reason for refusal to purchase.

  The act is drawn up in 2 copies: one with an attached fiscal document of payment remains with the seller, the second is given to the buyer.

• for a refund by bank transfer is sent to the bank within the period established by law.

If the returned goods are of inadequate quality, an act of non-conformity of quality must be issued. If an organization made a purchase, there is a unified one for these purposes. Also a claim is required received from the buyer.

Reflection in accounting

When issuing a return, it becomes necessary to make appropriate records of business transactions. Postings that record the fact of the return of goods from the buyer:

Dt	ct	Contents of operation
62	90	Reflected the sale of goods
51	62	Purchase paid
90	41	Written off cost of goods sold
41	90	Refunded the cost of the returned item
76	90	Recorded decrease in revenue
51	76	Returned the amount of payment for the goods

If the company applies, it will still have to reverse the accrued VAT with adjustment ones.

Return period

The legislator has provided for a variation in the timing of the return of money, depending on the reason for refusing 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 within 2 weeks.

If the seller delays the payment of funds for any reason, the buyer has the right to demand a penalty. By general rule its size is 1% of the amount for each day of delay payment. This claim can only be made in court. Moreover, this can be done even if the payment was delayed by a bank or other organization that transfers funds. The seller will be obliged to pay a penalty, after which he will be able to address a similar requirement to the organization that allowed the transfer to be delayed.

The law does not specify how exactly the return period is calculated - in calendar or business days. But since the legal status of the buyer is a priority, human rights activists interpret the law in their favor, counting the period in calendar days.

Back to Cashless payment

Having bought a non-food product 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 consider how the store reflects 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 was given a check, but for some reason he did not want to receive the goods, demanding that he return the money for him;
2) the buyer has already received the goods, but then decided to return it and get a refund.

In the first case, the money must be returned to the buyer from the operating cash desk of the store on a check, which must be signed by the director (manager) or his deputy. This is stated in paragraph 4.2 of the Model 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 amount of the refund, an act is issued on the return of money to buyers (clients) on unused cash receipts (including erroneously punched cash receipts) in the form No. KM-Z (approved by Resolution No. 132 of the State Statistics Committee of Russia). It is made in one copy. At the same time, the canceled (initial) check is pasted on a sheet of paper and handed over to the accounting department together with the act, where they will be stored together with documents for a given date.

The amounts paid to the buyer for the goods are recorded in column 15 of the journal of the cashier-operator (form No. KM-4). The returned amount reduces the revenue for the current day.

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 returned not 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 of the buyer indicating his last name, first name, patronymic, and only upon presentation of an identity document (passport or a document replacing it). Reason - paragraphs 14 and 15 of the Order of Conduct cash transactions in Russian Federation(approved by decision of the Board of Directors of the Central Bank of the Russian Federation No. 40).

To return the money to the buyer, an expense cash order is drawn up, which also indicates the surname, 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.

Receipt of goods is issued by an invoice or an act on the return of goods. It is not necessary to draw up an act in the form No. KM-3.

Refunds for non-cash payments

Cash withdrawal from cash drawer cash register when returning goods purchased with a payment card, it is not allowed (letter of the UMNS of Russia for Moscow No. 29-12/44313). If, when returning goods (it does not 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. This 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 performed in accordance with the acquiring agreement (an agreement between the bank and trade organization on transactions made with the use of 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 capitalization) of cash at the cash desk (letter of the Federal Tax Service of Russia for Moscow No. 22-12 / 97729).

The term of liability is limited.

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

The decision in the case of administrative offense cannot be issued if more than two months have passed since the date of the violation (clause 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation).

If the check is lost

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

Even if the buyer cannot present a cash or sales receipt to the store (they were not given to him during the purchase, the receipts are lost), he cannot be refused a refund for the purchased goods. Such a 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 testimonies to prove that he purchased the goods from this particular seller. In practice, in order to “identify” their product, 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 desk.

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Retail refunds

In retail, it is often necessary to return money to a customer. Return policy Money in retail, it depends on whether the return request is made on the day of purchase or on another day.

Same day money back

Legal basis retail goods, which is a type of sale, are 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 February 7, 1992 N 2300-1 "On Protection of Consumer Rights" (hereinafter - the Law on the RFP) and other regulatory legal acts.

• failure to provide the seller with 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 ground, 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 STD Law.
The buyer has the right to apply to the retailer of non-food products with a request for the exchange of goods that do not fit him in shape, size, style, color, size or configuration (Article 25 of the RFP Law). You can do this within fourteen days after the date of purchase.

If the product was not in use, its presentation, consumer properties, seals, factory labels are preserved, and there is also an appropriate 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, the buyer has the right to refuse to fulfill the contract of sale 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 who sell goods to the final consumer, as a rule, work with the population for cash, which is equivalent to settlements bank cards.

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

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

How to get a refund by bank transfer

2 of the Law on CCP, according to which retailers - payers of UTII can make cash payments without the use of CCP, subject to the issuance, at the request of the buyer, of a document confirming the receipt of funds for the relevant goods.

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

• Title of the document;
• the serial number of the document, the date of its issue;
• name for the organization (last name, first name, patronymic - for an individual entrepreneur);
• TIN of the taxpayer assigned to the organization (entrepreneur) that issued (issued) the document;
• the name and quantity of paid 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.

The retail sale and purchase agreement is considered concluded in the proper form from the moment the seller issues the buyer a cash or sales receipt or other document confirming payment for the goods, as indicated by Art. 493 of the 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, applies to the retailer with a request for a refund, then the procedure for the refund is carried out in accordance with the Model 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 - the Rules)). Paragraph 4.2 of the Rules determines that checks of cash registers 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 the signature of the director (manager) or his deputy is on the check and only on the check issued at this cash desk.

Thus, if the request 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 check 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, fixing its use in his accounting policy.

Cashier makes up refund act in 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 December 25, 1998 N 132).

The act on the return of funds to the buyer shall indicate:

• the number of the cash receipt for which the return is made;
• 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 the form N KM-3. The completed act, together with canceled checks pasted on a sheet of paper, is handed over to the accounting department of the organization and 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.

Refund the next day

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

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

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

• demand a replacement for a product of the same brand (the same model and (or) article);
• demand a replacement for the same product of a different 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 the general case, the retail buyer can make these claims against 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 Decree of the Government of the Russian Federation of November 10, 2011 N 924). For goods included in this List, the Law gives the buyer only fifteen days from the date of transfer of such goods to submit a claim for the return of goods.

The buyer can also demand a refund for the purchased goods for high-quality non-food products (Article 25 of the RFP Law). The buyer has the right to apply to the retailer of non-food products with a request to exchange goods that do not fit him in shape, size, style, color, size or configuration. For such actions, the retail buyer is given fourteen days by law, not counting the day of purchase. If the product was not in use, its presentation, consumer properties, seals, factory labels are preserved, and there is also an appropriate 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 an exchange, a similar product is not on sale, then the buyer has the right to refuse to fulfill 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 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, dimension, style, color or configuration (approved by Decree of the Government of the Russian Federation of 19.01 .1998 N 55).

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

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

The right not to use CCP has already been mentioned, but, as a rule, retail mainly works with the use of CCT. According to the Model Rules, a refund in retail from the cash desk of a retailer is 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 money paid for the goods is issued from the main cash desk of the business entity.

Refund the buyer is carried out from the main cash desk of an economic entity according to an account cash warrant (form N KO-2, approved by Decree of the State Statistics Committee of Russia dated 18.08.1998 N 88).

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

That is, when a retail buyer applies, the retail seller must offer 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 KKT check confirming the payment for the purchase should be attached to the application. If the cash register is not used, then the document issued by the retailer when paying for the goods is attached to the application.

It would be appropriate to add 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 merchandiser).

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

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

When issuing money on an account 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 draws up the issuance of funds under an expenditure cash order with a corresponding entry in the cash book.

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

Since the return of goods means, in fact, the buyer's refusal to fulfill the retail sale and purchase agreement, the seller who returned the money 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 paragraph 4 of Art. 174 of the Tax Code of the Russian Federation, the seller applies the deduction provided for in paragraph 5 of Art. 171 of the Tax Code of the Russian Federation, in the manner prescribed by paragraph 4 of Art. 172 of the Tax Code of the Russian Federation.

The Ministry of Finance of Russia, in Letter N 03-07-15/29 dated 07.03.2007, clarified that when returning retail goods, in order to apply the VAT deduction in the retailer's purchase book, it is recommended to register the details of the cash 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 purchase book is made on the date of registration of the returned goods. You should also 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 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 them to the buyer's card. If the goods are returned not on the day of purchase, cash withdrawal operations 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 goods, paid at retail with a bank card, then the money can only be returned in a non-cash manner by returning them to the buyer's card (clause 3 of the Bank of Russia Official Clarification dated September 28, 2009 N 34-OR). Refunds are made on the basis of a non-cash refund receipt to the holder's card upon presentation of a cash receipt and a payment card. If the goods are returned on the day of purchase, then the operation for payment for the goods should be canceled at the terminal plastic card. There is no need to record such a return in the cashier's journal, since it only records 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 cash receipt. If the goods are returned directly on the same day when they were bought, 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 stores require their customers to bring their original bank card, but some outlets it is enough to bring a check informing about the fact of the purchase.

Return of funds 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) - if there is a cash receipt and the proper presentation of the products;
• a product that does not match the information about it.

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

Cash payment cashless return

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

Refund to the buyer by bank transfer

accounting? a loaf of bread 20r how to return the money to him? + non-cash in the same proportion as payment. accountant, LLC Novyi stil, Moscow region You can return the money to the buyer only by bank transfer.
And that's why. Counselor of the state civil service of the Russian Federation, 3rd class, I bought a "shnyaga" in the store, paid for it with a visa, came to return the "shnyaga", the store agrees with the return and in general goes to meet me in every possible way. So, is the store obliged to return the money to me for a visa, or can it return the cash.

Refund policy for goods paid for by credit card

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

• products in a marketable condition (without defects, in original packaging);
• Receipt of payment, cash receipt and coupon-guarantee;
• identity card - driver's or internal passport of the Russian Federation;
• application in any form.

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

1. Specifies the period when the item was purchased.

How to issue a return from the buyer

If the product does not suit the buyer, 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 law protects them very well 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 sellers. And to answer, if something is wrong, also to them. 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 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

Liability 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 Administrative Offenses of the Russian Federation.

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 a product cannot be returned Items prohibited for return and exchange are listed in the Rules of Sale certain types 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 return money under the following circumstances:

• the buyer is trying to return the food product of good quality;
• products that are included in the list of exceptions for goods that cannot be exchanged or returned (various medical drug, 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 goods, or the warranty period for returning goods of inadequate quality.

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

• Is it possible to return the money for the goods if there was a change of legal entity?
• Can I get a refund for a product purchased from an online store?

Lawyers Answers (3)

• All services of lawyers 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 should be agreed upon by both parties.

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

Return of funds to the buyer by bank transfer

Refunds when applying CCP

AT economic activity An enterprise that sells goods for cash using cash registers (CRE) often encounters situations 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 processing primary documents when returning funds to the buyer when applying 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 goods of inadequate quality are sold, if it has not been agreed by the seller, has the right to demand at his choice:

• gratuitous elimination of product defects or reimbursement of expenses for their correction by the consumer or a third party;
• proportional reduction of 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 fulfill the contract of sale 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 goods with defects.

According to Art. 22 of Law N 2300-1, the consumer's claims for a commensurate reduction in the purchase price of the goods, reimbursement of the costs of correcting the defects of the goods by the consumer or a third party, the return of the amount paid for the goods, as well as the claim for compensation for losses caused to the consumer as a result of the sale of goods of inadequate quality, are subject to satisfaction 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 relevant request.

At the same time, on the basis of paragraph 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 fulfill the contract of sale and demand a refund of the amount of money paid for the specified product. By agreement between the consumer and the seller, the exchange of goods may be provided for when a similar product goes on sale. The seller is obliged to immediately inform the consumer about the receipt of a similar product on sale.

The procedure for processing 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 (before the closing of the shift and the removal of the Z-report);
2. not on the day of purchase (after the revenue received for the day is entered in the journal of the cashier-operator and the 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 the Letter of the Ministry of Finance of Russia dated August 30, 1993 N 104, and the 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 for trade operations "The return to the buyer of funds on the day of purchase (before the closing of the shift and the removal of the Z-report) is carried out in the following order.

The amount of money is returned from the operating cash desk of the organization according to the check issued at this cash desk, and only if the check is signed by the director (manager) or his deputy. For the amount of the return, an act is issued on the return of monetary amounts to buyers (clients) on unused cash receipts in the form N KM-3.

The act in the form N KM-3 is drawn up in one copy by the members of the commission. Canceled (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 stored with text documents for a given date).

How is the return of money to the buyer in case of bank transfer?

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

The journal of the cashier-operator is used to record operations for the receipt and expenditure of cash (revenue) for each cash register organization, and is also a control and registration document of meter readings. All entries in the journal are kept by the cashier-operator on a daily basis. chronological order without blemishes. If corrections are made to the journal, then they must be negotiated and certified by the signatures of the cashier-operator, manager and 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 receipt cash order to the senior cashier. After taking meter readings and checking the actual amount of revenue, 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 the return of funds, established in clause 4.3 of the Model Rules, is provided for a situation where a refund is made before the receipt of the goods by the buyer. 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), but returns the check to the checkout. Refunds for purchased goods returned on the day of purchase must be made from the main cash desk 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 of funds from the cash desk not only for unredeemed checks, but also for goods returned on the day of purchase.

In the case when it becomes necessary to issue funds on the day of the purchase, if the buyer does not have a cash receipt, but if he presents weighty arguments confirming the purchase of goods in the store on the current day, the payment of money should be made from the main cash desk 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 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 Decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 N 40, and methodological recommendations on accounting and registration of operations for receiving, storing and dispensing 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 lack of a consumer's cash or sales receipt or other document that certifies the fact and conditions of the purchase of goods is not a basis for refusing to satisfy his requirements (termination of the contract of sale and return of money).

Refunds are made only from the main cash desk of the organization on the basis of a written application of 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 desk of the enterprise, an expense cash order is drawn up in the form N KO-2, which also indicates the last name, first name, patronymic of the buyer and the details of his passport or other identity document. The procedure for compiling and issuing an account cash warrant was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 N 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results."

N.A. Pshenichnaya

Tax and fees consultant

CJSC "BKR-Intercom-Audit"

The parties that have entered into a transaction have the right to refuse to execute it by mutual agreement. Usually, the terms of termination are written 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, however, payment, or rather, in this case, an advance payment, has already been received, then the recipient of funds must return the corresponding amount to the payer. At the same time, a refund of payment is also possible in the case when the contractor or seller has already fulfilled its obligations - in full 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 the work or services performed, but not agreed, a reasoned refusal to accept them is issued, for example, an act of disagreement or other similar document. Payment in this case is also refundable.

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

Return of the received advance

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

If the seller, at the time of receipt of the request for a refund of payment, did not issue an invoice for the shipment of goods or an act on the provision of services, then he does not make postings 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 on the credit of account 51 and the debit of account 62.

However, in this case, the accounting of the seller company already has an additional entry for the amount of sale: 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 (sub-account 90.02 “Cost of sales”) reflects the value of the objects transferred to the buyer written off in accounting (under loan 41).

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

By Russian legislation it is allowed to return goods back to the store, but a number of certain conditions must be observed - grounds, term, type of goods (because some goods cannot be exchanged or returned), and so on. Relations between sellers and consumers are regulated by the Federal Law of Russia No. 2300-1 "On Protection of Consumer Rights".

18 article federal law on consumer rights contains provisions under which the buyer has the right to return the goods back to the store. The text of the article indicates that the consumer who has discovered defects in the product, according to the law, has the right to the following actions:

• replace the purchase of a low-quality product with a product of the same brand and model;
• exchange the purchase for a product of a different brand or model, taking into account the recalculation of the price;
• put forward demands to the seller to reduce the price paid due to the discovery of defects in the purchase;
• put forward demands for the gratuitous elimination of shortcomings in as soon as possible(immediately);
• put forward a claim for a refund for the goods, while providing the defective goods back to the store.

By law, the above requirements, the consumer can send:

• the seller;
• authorized institution;
• authorized individual entrepreneur;
• the importer;
• manufacturer.

In accordance with this law, if the buyer does not have a sales or cash receipt, then the seller is obliged to accept his requirements in any case, since the loss of this document is not a reason for refusal. When returning the goods to the seller or another authorized person, the process of checking the goods for defects and defects begins. According to the rules of this law, the buyer has the right to take part in determining the quality of the goods.

If, following the results of the examination, the fact is revealed that the defect appeared due to the fault of the buyer, then the consumer is obliged to reimburse the seller (authorized person) for all the expenses that he incurred during the examination.

When the purchase is made in a regular store, there are no problems with returning the product. If the purchase was made in the online store, then the return or exchange of a purchase, according to the law, requires the following steps:

Stage 1- Compiling a claim. Paper is issued in the name of the online store. A copy of the proof of purchase must be attached to it. As such a document can be - checks, invoices or receipts.

Stage 2 - the seller considers the claim, after which the buyer receives instructions on how to send the goods back to the online store.

When is the seller obliged to return the money for the goods?

List of products for which you can claim a refund immediately without repair or replacement with a similar product:

• simple household durables;
• furnishings (windows, doors, chairs, furniture, and so on);
• sports items;
• products intended for recreation;
• Food;
• medical preparations;
• personal hygiene products;
• other goods in accordance with Russian laws.

It is possible to return technically complex items and get money back, but if there are significant shortcomings in the purchase or if the buyer re-applies to the store.

The list of technically complex products is established by the Government of Russia. You can download the latest version of Decree No. 924 on complex purchase objects at

In accordance with the law "On the Protection of Consumer Rights", money is not returned for some products in the following cases:

• if defects in the product arose due to the fault of the consumer. For example, incorrect use of the object of purchase, improper storage, and so on;
• if the purchased product has expired the warranty period or expiration date.

By law, in order to receive the money paid, grounds for a refund are required. The bases are:

• defect from the manufacturer (factory), concerns non-food products;
• manufacturing marriage, concerns food products;
• non-compliance with storage rules;
• careless transportation;
• causing harm to third parties;
• damage caused by natural phenomena;
• causing harm by the consumer himself, due to ignorance of the rules for the operation of the purchase.

In accordance with Russian law, the seller is obliged to return the money if there is no suitable replacement and it is not known when it will be on sale.

You should be aware that the replacement of goods of inadequate quality with another product is carried out by the seller within 7 days from the date of presentation of the relevant request. The exception is cases where additional time is needed to check the quality of the goods.

Warranty repair as an alternative

The warranty is the period during which the buyer has the right to return the purchase to the seller and in return receive money, another product or free repairs. By law, during the warranty period, the seller is obliged to eliminate all defects of the product at his own expense, if there are legal grounds for doing so.

Can I cancel a warranty repair and get my money back?

In accordance with the provisions of this law, if within 20 days from the date of filing a claim with the seller, the product is not repaired and replaced with a similar item, the buyer has the right to demand from the seller:

• price reduction;
• compensation of consumer expenses arising from the elimination of defects in the product;
• refund of money previously paid for the purchase.

Refund deadline

According to the Federal Law No. 2300-1 "On the Protection of Consumer Rights", the seller is obliged to fulfill the requirements of the buyer within 10 days from the date of filing the claim. If the deadlines for meeting the requirements are not met or the trader refuses to comply with the buyer's requirements, the seller is obliged to pay a penalty for each day of delay.

Refunds in cash or by bank transfer, directly depends on the methods of payment for the product. According to the laws of Russia, if the payment was made using a bank card, then the refund will be issued to the details of this card. If cash, the store pays in cash.

Refund period for cash payments is from 3 to 10 days. But in most cases, many buyers receive the purchase price on the same day of contact.

Time limit for refunding money to the card, by law, is up to 10 days. The delay in the transfer of funds may depend on the bank, on payment system and so on. In any case, for each day of delay, the buyer has the right to demand payment of a penalty.

Download the latest version of the consumer protection law

Federal Law No. 2300-1 "On Consumer Rights Protection" was created on February 7, 1992. This Federal Law regulates the relationship between sellers, buyers, manufacturers, performers, sellers, importers arising from the sale of goods, the performance of work and the provision of services. The provisions of this law state that every consumer has the right to receive products (works, services) of proper quality, which are not dangerous to life and health. Also, which do not pose a threat to the property of buyers and environment. Citizens making purchases have the right to receive reliable information about the manufacturers of products.

If the seller does not meet the above criteria, then citizens can file a complaint with the authorized institutions. because for violation of this law he can be held liable:

• administrative (Code of Administrative Offenses of the Russian Federation);
• civil (Civil Code of Russia);
• criminal (Criminal Code of the Russian Federation).

To familiarize yourself with all aspects of this legislative act, it is recommended to study the full text of the law with latest changes. Amendments were made to the law in question on July 3, 2016. You can download the latest edition of the Federal Law "On Protection of Consumer Rights" with all changes and additions at

The volume of purchases for which payment was made by bank cards is only growing. More and more goods are paid for by bank cards and other non-cash means of payment.

At the same time, standard rules for the return of spent finances apply to such purchases. The buyer may submit a request to return funds paid by bank transfer within a two-week period from the date of purchase. This rule applies to products that for some reason "did not like" the client. If the products are of poor quality or the necessary set of products is missing, the client has the opportunity to get his money back by bank transfer.

Return to the buyer of funds by bank transfer - registration

According to the official clarification of the Central Bank of Russia, purchases that were paid for by bank transfer must also be reimbursed by non-cash transfer of money.

It is not allowed to withdraw cash from the cash desk and transfer it to the buyer at the previous non-cash payment.

Therefore, the buyer can only receive a refund of the amount spent on his own account. Meanwhile, the seller is obliged to issue this action properly.

There are a few key points to note about this process:

• it is necessary to draw up an act on the purchase of the product and transfer funds for it back to the buyer. In this act, reference should be made to the contract or to the fact of the transaction itself. In addition, you must indicate the reason for the return. This may be the realization by its consumer of the right to receive money within two weeks or the fact of a factory marriage;
• should arrange for the translation of accounting. To do this, it is necessary to reflect in the documents the fact of the sale of the product, and then the fact of its return and restoration of the product in the general assortment. Non-cash sale must be carried out in strict accordance with the law on accounting in the Russian Federation. Otherwise, the store may incur tax liability;
• the transfer of the amount should be carried out as a refund. Such a posting will allow you to correctly analyze income and expenditure transactions in the future and not make mistakes when compiling tax calculations. Correct wiring should be checked. It is the wiring that will protect against claims from the tax authorities.

Thus, the store is interested in the correct execution of actions. For the buyer, this is of no fundamental importance, except in cases where the consumer is not a legal entity.

Perhaps an article on drawing up a reconciliation report, with a sample and other details, will also come in handy.

Reason for refund to the buyer

The legislation of the Russian Federation establishes clear reasons for the return of the entire amount paid by bank transfer. This is possible even before the actual receipt of the purchase.
At the same time, the seller must make sure that money is actually credited to his account from the consumer for a particular product.

The client has the opportunity to get his own money back by bank transfer if he bought a product of a non-food group. Such a product should not be a complex technical product.
In this case, the client may change his mind within 14 days and demand a refund.

When the product has a clear factory defect or it has expired, there are mechanical damage to the case. All of these cases are the basis for the transfer of money spent.

Return of funds to the buyer by bank transfer - terms according to the law

According to the law, the amount spent must be returned to the buyer's account by bank transfer within three business days. This means that the store has only three days to fulfill the client's request for a transfer of funds.

In this case, we are talking about the time required for the operation of a trading facility. If the money is credited to the account later, this cannot be the fault of the seller and he will not be responsible for this.

If the store has not taken measures to transfer funds within the specified period, the buyer may file a claim. The content of the claim may be a requirement to pay compensation for the use of other people's money.

After all, in fact, the money belongs to the client and after three days must be returned to him.

Return of erroneously transferred funds

Refunds to the buyer, in this case, is carried out on the usual basis. The trading facility also has three days left. If the money was transferred by the store by mistake, then the client is obliged to return them.

Refusal or evasion of return can be regarded as a crime in the form of misappropriation of other people's funds. At the same time, for a refund, the buyer must, at the request of the store, present a cash receipt or other payment document.