How to create a return invoice to a supplier. Samples and forms for downloading

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You can return a product for many reasons: defective items found, return of unsold stock, inappropriate assortment. Even if everything is fine with the product, the buyer can return it. Read the article on how to reflect returns in accounting under the general tax regime.

How to correctly process the return of goods to the supplier - documents and grounds

The sequence of actions that must be taken to return the goods to the supplier depends on the reasons for which the goods are being returned.

Thus, a product can be returned if it:

is of poor quality (clause 2 of Article 475 of the Civil Code of the Russian Federation);
has adequate quality, but for some reason (for example, third parties may claim its use, the delivery package is incomplete, or the product range does not correspond to what was declared), the buyer cannot use it.

In the event that the quality of the goods is inadequate, the documents necessary to process the return of the goods to the supplier are drawn up:

letter/claim for the return of goods;
certificate of return of goods to the supplier;
return consignment note in the form TORG-12;
act on identified deficiencies in the TORG-2 form.

If the quality of the goods is adequate, a report on identified defects is not drawn up, but other documents are also necessary.

Next, we will tell you how to process the return of goods to the supplier - we will also provide samples of documents required for this.

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Reasons for preparing a return note

The recipient has the right to return the goods to the supplier in the following cases provided for by the Civil Code of the Russian Federation:

The supplier did not hand over accessories and documents related to the goods on time (Article 464 of the Civil Code of the Russian Federation);
The supply contains less goods than stated in the contract (clause 1 of Article 466 of the Civil Code of the Russian Federation);
The assortment does not comply with the contract in whole or in part (clause 1 and clause 2 of Article 468 of the Civil Code of the Russian Federation);
The requirements for the quality of the goods or part of the goods included in the set have been violated (clause 2 and clause 4 of Article 475, clause 2 of Article 520 of the Civil Code of the Russian Federation);
The supplier did not comply with the buyer’s requirements to complete the goods (Clause 2 of Article 480 of the Civil Code of the Russian Federation);
There are no containers or packaging or they are of inadequate quality (Article 482 of the Civil Code of the Russian Federation).

Claim for return of goods (form, sample)

A claim for the return of goods can be made in any form, without using special forms. The sample below can be used as a basis for drawing up the document.

Legal address: Ekaterinburg, st. Trynova, 12

Legal address: Ekaterinburg, st. 1st Industrial, building 5

PJSC "Rail-SM" informs that in accordance with the provisions of supply agreement No. 541 dated February 12, 2020, your company was supposed to supply 40 blanks made of stainless steel sheet (steel 12Х18Н10Т, diameter - 280 mm, thickness - 20 mm). The weight of each workpiece, according to specification No. 11a, is 10 kg.

During the incoming inspection, the thickness of the supplied workpieces was determined to be 18 mm, which does not comply with the terms of the concluded contract No. 541 and its annexes.

We ask you to replace the non-conforming product in accordance with Art. 468 of the Civil Code of the Russian Federation until March 30, 2020.

Head of the supply department of PJSC "Rail-SM" Klinkov A. E.: (signature)

We issue a return of goods using an adjustment invoice

From April 1, 2021, sellers do not process returns as reverse sales if the buyer managed to register the purchased goods. From this date, they issue an adjustment invoice to the buyer, regardless of whether the returned goods were registered before April 1, 2021 or after. That is, now any return of goods must be processed through an adjustment invoice (Resolution of the Government of the Russian Federation dated January 19, 2021 No. 15).

To adjust the shipment, the seller and buyer must agree on it in writing. For example, conclude an appropriate agreement or contract, or draw up a primary document confirming the consent of both parties to change the terms of the transaction.

If there is no additional agreement or agreement to change the cost of shipment, the seller will not be able to deduct VAT even if there is an adjustment invoice. Likewise, it will not be able to deduct VAT in the absence of an adjustment invoice.

But if the return is formalized as a “reverse” supply or purchase and sale agreement, the tax on the invoice of the “former” buyer (and now the seller) can be deducted on a general basis (letter of the Ministry of Finance of Russia dated April 10, 2021 No. 03- 07-09/25208).

No later than 5 calendar days from the date of signing the additional agreement, the seller issues an adjustment invoice to the buyer.

How to fill out an adjustment invoice

Filling out the return invoice (procedure, sample)

The procedure for filling out a return invoice is no different from the procedure for drawing up a regular delivery note, issued when the supplier transfers products to the buyer. The document can be drawn up according to the unified form TORG-12, established by the Decree of the State Statistics Committee “On approval...” dated December 25, 1998 No. 132, or using a form developed for the needs of a specific enterprise.

Since 01/01/2013, organizations and entrepreneurs have the right to choose: they can either continue to use existing unified forms of documentation or use their own internal forms, provided that all mandatory details are included in them.

details of the company returning the goods;
details of the consignee company;
basis for issuing the invoice;
document number and date of its preparation;
information about the product being returned to the supplier (name, unit of measurement, quantity, price including and excluding VAT);
the total cost of the cargo released under the invoice;
signatures of representatives of the sending company and the consignee;
date of transfer of goods.

You can fill out the delivery note issued when returning goods on our website:

Refund to the buyer on the day of purchase

If a visitor who bought a product from you changes his mind immediately after that, then the procedure for returning the money is as follows. The buyer presents a cash receipt or sales receipt, or another document confirming payment. If the receipts have not been preserved, he, as stated above, can refer to witness testimony confirming the fact of the purchase.

How to properly process the return of goods from the buyer in this case? It is necessary to fill out an invoice, for example, according to the TORG-13 form. In this case, the buyer’s data is indicated in the “Sender” column, and the seller organization’s data is indicated in the “Recipient” column. The document is drawn up in two copies. It is signed by the seller and the buyer. For the seller, the invoice is the basis for adjustment entries, and for the buyer - for a refund (or for exchanging the product for a similar one, if an exchange is made). You can download the TORG-13 form for free on our website.

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 find a free sample of filling out the KM-3 act.

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.

Buyer's rights

A person has the right to return a purchased product only if it is not on list No. 55 - a document approved by the Government of the Russian Federation on January 19, 1998 . It contains a list of goods that cannot be accepted back by the store. These include, in particular, cosmetics, medicines, technically complex goods, and motor vehicles.

Return of such goods is possible only with the consent of the seller.

In addition, the buyer can return the goods only within 14 days after making the purchase. If we were talking about purchasing goods through an online store, the period is reduced to 7 days, unless the seller sets other deadlines.

Returns are possible subject to the following conditions:

the product has not been in use;
the product has a marketable appearance and has not lost its properties;
there is a cash receipt or witnesses confirming that the purchase was made in this particular store;
All necessary tags and documents have been preserved.

If these conditions are not met, the seller has every right to refuse to return the product or replace it.

Expert opinion

Makarov Igor Tarasovich

Legal consultant with 8 years of experience. Specialization: criminal law. Extensive experience in document examination.

The law also provides that the buyer has the right to demand a replacement of the product, and if a similar product is not available, to return the purchase, receiving the money paid for it.

The product is of poor quality

Often a return occurs if the buyer discovers that the product is of poor quality and is defective. In this case, he has the right:

receive a replacement similar product, regardless of the brand and manufacturer (if the cost is different, there is either an additional payment or a refund of the difference);
receive a discount on purchased goods;
receive free repairs or compensation for troubleshooting;
get your money back.

Important note! If at the time of purchase the buyer was aware of the presence of a defect, the goods will not be accepted.

If the seller has doubts that the product was initially of poor quality and contained a manufacturing defect, he can order a special examination to find out the cause of the breakdown. The order for the examination is paid for by the seller, but if it turns out that the buyer himself is to blame for the defect, the goods will not be accepted back, and the buyer is obliged to pay for the examination.

When returning, the seller is also required to pay for transportation if we are talking about large-sized goods that require the use of a car to transport. For example, a faulty refrigerator or a cabinet with a defect.

Return procedure

Return or exchange of goods occurs according to the following scenario:

First you need to ask the buyer to present a package of documents:

application for return or exchange of goods;
passport;
cash receipt.

It is worth remembering that the law provides for the possibility of returning without a receipt. In this case, the buyer must provide witnesses to the purchase.
Next, the seller certifies one copy of the application, making a note on it about the date of acceptance of the application, and gives it to the buyer. The second copy remains with him.
Next, an act of returning the goods is drawn up, which is then transferred to the buyer.
At the last stage, the seller returns the funds to the buyer or exchanges the goods.
Internal reporting is being completed.

Statement

To return the goods, the seller must receive a corresponding application. The form of the document is not unified, and it can be drawn up either by hand or typewritten. The buyer can draw up this application at home, or can use a form if the store has one.

The header that contains the certificate, which includes:

name of the selling organization;
legal address;
details of the person in whose name the application is written, that is, full name. the head of the organization, but only if they are known.
applicant details: full name, contact details.

The title of the document in the middle is Statement.
The main text, which includes the following facts:

date and place of purchase of the goods, its name;
purchase characteristics;
indication of the malfunction and reason for return;
reference to the law according to which exchanges or returns are possible.

Date of compilation and signature.

You can find a sample of such a statement here.

Return of unsold goods to the supplier. Reverse implementation

You, as a buyer, have no complaints about the product, but you have agreed with the supplier to return the unsold goods to him at some point in time. Here, as in the previous case, the reverse implementation takes place. Typically, the supply agreement specifies the possibility of returning unsold goods to the supplier. For example, reverse sales can be carried out if the products were not sold by a certain date.

Essentially, by going through this process, you are selling the item to its former owner. This means you give him a TORG-12 consignment note and an invoice, where you indicate the name of your company in the “Seller” column. The TORG-2 act is not filled out, since you are returning a quality product to the supplier. Thus, in this case, from the point of view of documentation, the reverse implementation is no different from the direct one.

To process a return, you will need the forms listed in the article. You can download any forms of documents and samples of their completion, including TORG-12 and TORG-2, on our website.

Drawing up an act

After the application has been accepted and a decision has been made on whether the goods will be replaced or returned, a corresponding act is drawn up on a pre-prepared form or in a free form.

The documents must reflect the following information:

document's name;
Name of product;
purchase price;
check number;
date of receipt and reason for return;
details of the parties.

The return certificate is drawn up in two copies. You can view sample documents here.

Financial nuances

Despite the fact that the law states that the buyer must receive the amount indicated on the receipt upon return, there are still some nuances that are worth knowing:

Changes in the value of the item may lead to disagreements in determining the amount that needs to be returned, but the problem is that the buyer has the right to compensation for the discrepancy in the value of the returned item. That is, if the product has dropped in price, the seller returns the amount paid according to the receipt. If a product has become more expensive, the buyer has the right to insist and even receive the cost of the product at a given time.
When purchasing goods of inadequate quality on credit, the seller is obliged to pay not only the purchase amount, but also compensate for credit costs - the cost of obtaining a loan, the interest rate.

We process the return of goods - options are possible

The seller can deduct VAT on returned goods (work, services).
If the buyer has not returned all the goods, then VAT is deducted only on the cost of the “returned” goods. Please note: the deduction must be applied no later than one year from the date of return of the goods (clause 4 of Article 172 of the Tax Code of the Russian Federation).

Previously, there were two ways to process a product return.

Refund based on adjustment invoice . If the buyer did not have time to register the returned goods, the seller issued him an adjustment invoice for the difference equal to the cost of the returned goods or part thereof. VAT on goods returned by the buyer was deducted by the seller on the basis of this adjustment invoice.
Reverse implementation . If the buyer managed to register the returned goods, he had the right to reflect the return as a regular sale. At the same time, he issued an invoice to the former seller, registering it in the sales book. Based on this invoice, the former seller could deduct VAT on the returned goods.

VAT and ONS

Returning goods should be taken into account when preparing reports to the tax service. Since transactions occur through cash registers, this factor should be taken into account and documentation must be maintained correctly to avoid problems during audits and accusations of tax evasion:

ONS . In case of a refund, it is necessary to adjust the income in KUDiR by indicating in the “Income” column the amount of the return with a minus sign. The cost of goods is also corrected, but in the “Expenses” column. This is necessary in order not to violate the correctness of tax accounting. It is advisable to support the recording with an appropriate act.
VAT . The buyer is not a VAT payer, therefore, when returning money, the amount is reflected in the seller’s purchase book. The entry must be supported by an act of return of the goods. The total tax base upon payment is reduced by the amount received from the sale of goods, and the company itself does not incur tax costs.

Errors in registration can lead to serious sanctions. Violations are considered as violations of the procedure for working with cash and are subject to Article 15.1 of the Administrative Code of the Russian Federation.

Video: Processing a return in 1C

A short video tutorial provides basic information on how to issue a refund to the buyer in the 1C program, what to pay attention to, and how to generate basic reports so as not to violate the law. Step-by-step instructions are also provided for generating receipts and reports when completing a return transaction:

When returning goods from a buyer, it is important not only to accept the goods and return the money, but also to correctly fill out all the paperwork and reporting - receive an application for the return of goods, draw up a report, invoices, and make appropriate entries in the reporting documentation.

Return of goods in 2020-2021

So, from 2021, VAT when returning goods to the supplier is required to be processed according to the following rules:

The seller prepares an adjustment invoice and records it in the purchase ledger.
The buyer no longer draws up an invoice, but registers the seller’s adjustment invoice in the sales book (if he managed to accept VAT for deduction, if not, then he accepts the deduction in the non-refundable part).

It does not matter for what reason the return occurs. This is how the return of both defective and high-quality goods is processed if it does not comply with the contract. If you issue a return with an invoice from the buyer (as was done previously, until 2021), the seller will lose the VAT deduction. The same procedure applies if the buyer does not pay VAT due to the use of a special regime (USN, UTII).

ConsultantPlus experts spoke about VAT deductions from the seller when returning goods. Study the material by getting trial access to the K+ system for free.

Such clarifications are provided by the Ministry of Finance (you can view the details of the letters using the links above). But at the same time, he makes the following addition: if the goods are returned under a purchase and sale agreement, where the parties change places, invoices are issued as for sales (see, for example, letters of the Ministry of Finance dated May 15, 2019 No. 03-07-09/34582, No. 03-07-09/34591).

Read more about issuing return invoices in this article.

How to take into account the refund in the simplified tax system

When the buyer paid for the goods, you took this money into account in the income of the simplified tax system. And if you have a simplified tax system “Income minus expenses,” you wrote off the cost of goods as expenses. Due to the return of the goods and money for it, tax accounting will have to be adjusted.

Expert opinion

Makarov Igor Tarasovich

Legal consultant with 8 years of experience. Specialization: criminal law. Extensive experience in document examination.

On the day the buyer is refunded, adjust the income. To do this, in the “Income” column in KUDiR, indicate the refund amount with a “minus” sign. In Elba, to do this, create a receipt with the type “Other”, the operation type “Not specified”.

On the simplified tax system “Income minus expenses”, correct the cost of goods that you took into account in expenses in the same way. Do this on the day you return the item. Indicate the cost of the product with a minus sign in the “Expenses” column of KUDiR.

Ownership of the goods passes to the buyer during its transfer (Article 223 of the Civil Code of the Russian Federation). A different transition procedure may be prescribed in the terms of the purchase and sale agreement (Article 491 of the Civil Code of the Russian Federation).

Documentation of the return of goods in retail trade The buyer has the right to exchange the high-quality non-food product he purchased for a similar one, if the purchased product does not suit the shape, dimensions, style, color, size or configuration. 14 days are allotted for this, not counting the day of purchase of the goods. If there is a difference in price, a recalculation is made with the seller. For the exchange to take place, the following conditions must be met:

The product has not been used;
The presentation, consumer properties, seals, and factory labels have been preserved;
The sales and cash receipts issued to the buyer along with the goods have been preserved.

If on the day the buyer contacts the store a similar product is not on sale, the buyer has the right, at his choice:

Terminate the sales contract and demand a refund of the amount paid for the goods.
Exchange the product for a similar one when it first goes on sale. The seller is obliged to inform the buyer who requested an exchange about the availability of analogues of the goods for sale.

In the case of an exchange, the seller actually carries out two operations: accepting the “old” product from the buyer and selling him a new one. If the price of the returned goods is less, the buyer pays the required amount; in the opposite situation, part of the money paid is returned to him.

It should be remembered that there is a list of non-food products that cannot be returned or exchanged (it was approved by Decree of the Government of the Russian Federation dated January 19, 1998 No. 55). Thus, you cannot return hygiene items, cosmetics, medicines, finishing materials sold by the meter, linen, cars, weapons, books and other goods to the seller.

When returning goods to the store, documents are drawn up in the following order:

The head of the retail outlet (his deputy or other authorized representative) signs the buyer's cash receipt, which was issued when purchasing the goods.
Then the seller’s representative draws up a Certificate of Return of the Goods.

It states:

name of the returned product,
his price,
number of the receipt that was issued to the buyer when paying for this product,
date and reason for returning the goods.

The act is drawn up in two copies. Since there is no unified form of the Certificate of Return of Goods, it should be drawn up in any form. The first copy is attached to the product report, and the second is issued to the buyer. At the same time, in the goods report in the “Receipt” section, the cost of the returned goods is reflected in a separate line. It is indicated in the prices in which the seller records goods - in purchased or in sales.

The issuance of money for returned goods is carried out in accordance with the Procedure for conducting cash transactions approved by Letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18. It is worth remembering that cash payments with non-residents are prohibited.

The buyer's absence of a cash receipt or sales receipt is not grounds for refusal to accept the returned goods (Clause 5 of Art.

18 of the Law of the Russian Federation “On the Protection of Consumer Rights”). At the same time, the buyer must confirm that he purchased the goods in this store.

Evidence may include sales receipts, warranty cards, and other similar documents. In addition, the fact of purchasing goods from a given seller can be proven on the basis of witness testimony (Art.

493 of the Civil Code of the Russian Federation).

The buyer's absence of a cash receipt or sales receipt is not grounds for refusal to accept the returned goods (Clause 5 of Art.

18 of the Law of the Russian Federation “On the Protection of Consumer Rights”). At the same time, the buyer must confirm that he purchased the goods in this store.

Evidence may include sales receipts, warranty cards, and other similar documents. In addition, the fact of purchasing goods from a given seller can be proven on the basis of witness testimony (Art.

493 of the Civil Code of the Russian Federation).

If the goods are returned by the buyer later than the day of purchase, the transaction is formalized in accordance with the Procedure for conducting cash transactions, as well as the methodological Recommendations of Roskomtorg dated July 10, 1996 No. 1-794/32-5 (Letter of the Federal Tax Service for Moscow dated November 2, 2005 No. 22-12/80195 ).

Money for the goods is returned from the main cash register of the selling company based on a written application from the buyer (the same applies to the case when the cash register receipt is lost).

The buyer writes an application for a refund in any form. It must indicate the last name, first name, patronymic and details of the identity document. When submitting an application, you must present your passport (or a document replacing it).

Money is issued to the buyer from the cash desk of the selling company on the basis of a cash receipt order. It states:

Last name, first name, patronymic of the buyer;
His passport details or other identification documents.

Cash issued to the buyer is not reflected in the cashier-operator's journal.

Documentation of the return of goods to the supplier The buyer, returning the accounted goods, is obliged to issue an invoice to the seller (clause 3 of Article 168 of the Tax Code of the Russian Federation), after which he immediately registers it in the sales book.

The supplier (and now the buyer) must take into account the invoice from the buyer, who is now the seller, in his purchase book. After this (v.

171 and 172 of the Tax Code of the Russian Federation), the seller receives the right to deduct taxes. It is proposed to do this during the period of acceptance of products for registration.

The seller does not reflect the profit for the returned goods in the tax registers before the transfer of ownership of it.

Expert opinion

Makarov Igor Tarasovich

Legal consultant with 8 years of experience. Specialization: criminal law. Extensive experience in document examination.

Usually, when returning goods, a bilateral act is drawn up, but with the consent of the seller, as well as in its absence, it is allowed to do this unilaterally.

The buyer must provide:

Report on detected defects in goods. A unified form of the act on the identified discrepancies in quantity and quality during the acceptance of inventory items is widespread - No. TORG-2 (and for imported products - form No. TORG-3) (Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132). It is recommended to develop a free form of the act, fixed by the accounting policy of the organization. It should also be attached to the purchase and sale agreement. This form of the act must include all the necessary (clause 2 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”) details.
A claim with formulated requirements regarding defective products: return, replacement or provision of a discount and a reference to the clause of the contract or the rule of law regarding the violation.

In the Consignment Note (the popular waybill is form No.TORG-12), in the “Bases” column the text is entered: “return of defective goods according to the act dated “__” ______ 201_.” No.____., after which the goods shipped to the buyer are returned.

If deficiencies were discovered before the transfer of ownership, then the buyer issues a return of the invoice, based on clause 2.1.9 of the Methodological Recommendations for accounting and registration of operations for the receipt, storage and release of goods in trade organizations, approved by the Letter of Roskomtorg dated July 10, 1996 No. 1- 794/32-5.

In this case, the requirement of clause 3 of Art.

168 of the Tax Code of the Russian Federation. In accordance with it, if the cost of shipped goods (work performed, services rendered), transferred property rights changes, including if the quantity (volume) of goods shipped (work performed, services rendered), transferred property rights is clarified, the seller issues an adjustment invoice to the buyer -invoice.

Consequently, in such situations, the seller, when receiving the goods back, is already obliged to issue an adjustment invoice.

It is worth remembering that an adjustment invoice is drawn up by the seller on the basis of a document (contract, agreement, other primary document) confirming the consent (fact of notification) of the buyer to change the cost of goods shipped (work performed, services rendered) and transferred property rights.

So, for example, if defects are discovered in part of the product that cannot be eliminated within an acceptable period of time, the buyer draws up a report and sends a written complaint to the seller (Articles 475, 477, 483, 518 of the Civil Code of the Russian Federation).

According to Art. 514 of the Civil Code of the Russian Federation, low-quality goods are accepted for safekeeping and subsequently shipped using a bill of lading to the seller within a reasonable time.

The seller receives low-quality goods, and for the amount of the difference between the original and reduced shipping costs, he prepares an adjustment invoice, on the basis of which he accepts the VAT amount for deduction, and the buyer restores the VAT.

Documents used in the article:

Civil Code of the Russian Federation (part one) dated November 30, 1994 No. 51-FZ. In ed. from 02/11/13, as amended. and additional from 01.03.13.
Civil Code of the Russian Federation (part one) dated November 30, 1994 No. 51-FZ. In ed. from 02/11/13, as amended. and additional from 01.03.13.
Tax Code of the Russian Federation (part two) dated 05.08.00 No. 117-FZ. In ed. from 12/30/12, as amended. and additional from 01/01/13.
Federal Law of December 28, 2009 No. 381-FZ “On the fundamentals of state regulation of trade activities in the Russian Federation.” In ed. from 12/30/12, as amended. and additional from 01/01/13.
Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for recording trade operations.”
Federal Law of December 6, 2011 N 402-FZ “On Accounting”.

The law allows you to return purchased goods to the store if defects, breakdowns and other shortcomings are identified. Moreover, certain types of products can be returned to the seller even if there is no defect - this can be done within 14 days after purchase.

In this article, we will look at how the return of goods from the buyer is processed and what documents citizens need to fill out.

Procedure for returning goods for various reasons

All cases of goods returned to the supplier can be considered as one of three aspects.

Inadequate quality, defects, discrepancies in assortment, set or packaging are detected upon acceptance - then a return is issued without transferring the goods to the buyer, it is immediately returned to the supplier, since acceptance does not occur.
Despite the detected deficiencies, the receiver is forced to accept the goods, knowing that he will have to issue a return later. In this case, the products are accepted by the buyer for safekeeping.
Planned returns of products not sold on time - the so-called reverse sales.

The reasons for the return are fundamental when processing the transaction. The accounting entries used depend on them. The key point is whether ownership has already passed from the supplier to the buyer, or not yet.

How can a buyer get a refund when returning a product of good quality to the supplier ?

Return of low-quality products

If the buyer discovers the poor quality of the goods, he can choose one of several ways:

Return of products with refund of money paid.
Return of low-quality goods for exchange for quality ones.

How can a buyer return money when returning a low-quality product (defective) to the supplier ?

The procedure is regulated by Articles 518 and 475 of the Civil Code of the Russian Federation. It differs in a number of nuances:

If minor defects are found on the product that can be quickly corrected, the buyer has only one option - returning the product to eliminate the defects.
If a defect is detected not on the entire product, but only on part of the set, only this part is replaced.
If a product is purchased by a legal entity for the purpose of resale (for example, products are purchased by a retail store), only the provisions of the Civil Code of the Russian Federation will apply, and not the Law on the Protection of Consumer Rights. The return procedure applicable to retail customers does not apply in this case.

Returns may be made within the warranty or expiration date. However, there are exceptions. You can return products within 2 years under the following circumstances:

The buyer can prove that the deformation occurred before he received the goods (according to Articles 471 and 477 of the Civil Code of the Russian Federation).
If the product does not have an expiration date or warranty period.

You can prove the presence of deformations using photos, videos and witness testimony.

Registration of return of low-quality goods

If the buyer finds any defects, he must immediately notify the supplier. This procedure is stipulated in Article 483 of the Civil Code of the Russian Federation. If no notification was sent to the seller, then he has the right to refuse the return.

IMPORTANT! The buyer, according to Article 514 of the Civil Code of the Russian Federation, must accept low-quality products for safekeeping until they are actually returned. Until this moment, it is he who is responsible for the safety of the goods.

If the supplier agrees with the claims presented to him, the following documents are drawn up:

A report on detected defects (can be drawn up in the TORG-2 form), which sets out existing claims.
Return invoice for goods (can be issued using the TORG-12 form).

If the defects are minor, the products are returned to be corrected. It makes sense to draw up a document that specifies the deadline for correcting all detected defects.

If the supplier undertakes to eliminate defects in the shortest possible time, there is no need to issue a return invoice. The rule is stipulated by Article 518 of the Civil Code of the Russian Federation.

The supplier may also deny that the product is of poor quality. In this case, it is necessary to prove the presence of defects using the following documents:

Claims.
Notifications to the supplier about the date of the examination.
Protocol on preparation for examination.
Expert opinion.

ATTENTION! A report on detected defects, drawn up unilaterally, is not evidence of low quality products. But there is an exception: the agreement between the parties specifies the application of the instructions “On the procedure for accepting goods” dated April 25, 1966.

Return of quality products

The buyer has the right to return quality goods to the supplier if the following grounds exist:

Rights to products are vested in other persons (Article 460 of the Civil Code of the Russian Federation).
The supplier did not timely deliver the accompanying documentation and components for the goods (Article 464 of the Civil Code of the Russian Federation).
A smaller quantity of products was received than agreed upon (Article 466 of the Civil Code of the Russian Federation).
The range of products was not observed (Article 468 of the Civil Code of the Russian Federation).
There is no complete set (Article 480 of the Civil Code of the Russian Federation).
The packaging does not meet the requirements for it established by law or agreement (Article 482 of the Civil Code of the Russian Federation).

You can add to the list yourself. For example, the supplier undertakes to transfer accompanying documents within a certain period of time. If he does not do this, the buyer has the right to issue a return. Additions must be fixed in the agreement between the parties. If the parties to the transaction have previously agreed, the products can be returned even without serious reasons. For example, a return is issued if the buyer does not sell the product within the agreed time frame.

Registration of return of products that could not be sold

As mentioned earlier, the contract can provide for the possibility of returning goods that could not be sold within the specified time frame. From a tax point of view, the transaction has signs of reverse sale. That is, the supplier becomes the buyer, and the buyer becomes the supplier. To complete the procedure, the following documents are required:

Packing list.
Invoice.

IMPORTANT! Large retail chains do not have the right to return goods if they could not be sold. The exception is the sale of bakery products.

FOR YOUR INFORMATION! It is difficult to carry out such a transaction when selling alcoholic products, since the sale of alcohol requires the availability of separate licenses.

Note!

The provisions of the Law “On the Protection of Consumer Rights” do not apply to promotions related to the exchange of used goods for new products.

In each of the listed examples, the return procedure and conditions will be different. Accordingly, the execution of documents, the timing of consideration of claims and the list of further actions of the parties will differ.

If the buyer exercises the right to return an unsuitable product, he must provide specific reasons. This can be done in a written application, which is issued directly in the store.

Based on such a requirement, the seller is obliged to issue a product with the necessary characteristics, and if there is no analogue, he must return the money for the purchase.

Expert opinion

Makarov Igor Tarasovich

Legal consultant with 8 years of experience. Specialization: criminal law. Extensive experience in document examination.

According to other rules, defective goods are returned. It is necessary to establish the cause of the defect, since this determines the procedure for payment for repairs or compensation for damages. The following rules apply for this:

within the warranty period, the seller is obliged to accept the defective product and carry out repairs - if the examination reveals the buyer’s fault, he will be obliged to reimburse the costs of repairs;
if the warranty period has expired, repairs are carried out at the expense of the buyer - however, if a defect occurs due to the fault of the manufacturer, the product can be repaired or exchanged at his expense within the expiration date;
warranty periods are determined by legal standards and can be increased by the seller at its own discretion (for example, to improve the quality of service and increase sales);
The expiration date is determined by the manufacturer and depends on the type of product.

Registration of the return of goods may be required to send it for repair, replace it with a working device, or to terminate the contract and issue money to the buyer. Let's look at what documents may be required from the buyer to return goods in each of the listed cases.

Results

The procedure for processing the return of goods to the supplier has changed since 2019 and is now uniform: the supplier draws up an adjustment invoice, and the buyer only draws up an invoice marked “return of goods.” The buyer does not issue an invoice for the return. Based on the adjustment invoice, the seller accepts VAT for deduction during the period of return of goods, and the buyer recovers the VAT.

For a sample of filling out a correction invoice for returning goods to a supplier, see here.

Sources:

Tax Code of the Russian Federation
Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Summary

The law allows you to return both a defective product and a quality product to the store. In the first case, the right to appeal is retained within the warranty period or expiration date. Quality goods not included in Government Decree No. 55 can be returned within 14 days from the date of purchase.

To transfer the product to the seller, an application and a certificate are drawn up. To comply with all legal requirements when returning, to receive a repaired product or money in a timely manner, contact our lawyers for help. You can get advice on returning goods by calling the numbers listed on the website or using the feedback form.

ATTENTION!

Due to recent changes in legislation, the information in this article may be out of date!
Our lawyer will advise you free of charge - write in the form below.
Question: From 01/01/2020 The procedure for processing the return of goods to the supplier has changed. What documents does the buyer now fill out to return goods to the supplier and what operations does he reflect in the 1C program?

Answer : When returning a defective product, the buyer prepares the following documents:

document on termination of the transaction. This could be, for example, an agreement of the parties or a notice of unilateral termination of the contract;
act of non-conformity of goods in quality. The form of the act may be provided for by the contract. Otherwise, you can develop it yourself, taking into account the requirements established by the Accounting Law. If the contract or accounting policy does not establish the form of the act, when returning goods that are not accepted for registration, you can use Form N TORG-2 or TORG-3;
invoice for returning goods. You can develop the invoice form yourself, providing it with the required details of the primary accounting document. As a sample, you can use the form of the consignment note (form N TORG-12).

1) you have accepted the returned item for accounting;

2) upon purchasing the goods, the supplier issued you an invoice;

In other cases, the buyer does not issue an invoice.

the supplier is a VAT payer;

2. the returned item was not accepted for registration by the buyer;

3. The buyer does not return the entire batch of transferred goods, but only part of it.

In addition, the supplier signs documents (for example, an agreement to terminate the contract and a statement of non-conformity of goods in quality) drawn up by the buyer.

If you are returning a quality product to a supplier, you should register:

document - the basis for the return, for example an agreement of the parties;
expense invoice. You can independently develop the form of the invoice, providing in it the mandatory details of the primary accounting document. You can use a consignment note in form N TORG-12.

5) you have accepted the returned item for accounting;

6) upon purchasing this product, the supplier issued you an invoice.

From the rules for maintaining the sales book, the provision that it is necessary to register invoices issued upon the return of goods accepted for registration has been excluded. Thus, the government actually enshrined the tax authorities’ recommendation in the rules.

Let us remind you that the Federal Tax Service advised starting from January 1 of this year to process the return of goods using adjustment invoices. It does not matter whether the buyer accepted the goods for registration or not.

He must restore the VAT accepted for deduction according to the adjustment invoice that the seller will give him. The buyer does not need to issue an invoice when returning even accepted goods.

The amended forms of the sales book and the additional sheet to it, as well as the rules by which goods must be returned, must be applied from the second quarter of 2021. We believe that the new forms can be used now, but it is better to coordinate such a decision with your inspection.

When returning goods from the buyer under the same contract under which the goods were delivered, make the following entries in your accounting records:

The buyer returned an item sold in the current calendar year

Sales revenue was adjusted to the cost of the returned goods

The cost of sales was adjusted to the cost of the returned goods

The deduction of VAT accrued upon the sale of goods and subject to deduction after its return has been adjusted

The buyer returned an item sold in the previous calendar year

The contract price of the returned goods is included in other expenses

The actual cost of the returned goods is included in other income

Any category of buyers has the right to return goods to the supplier. In this case, the initial agreement does not matter, because this issue is regulated by the Civil Code of the Russian Federation. The main thing is to prepare the documents correctly and understand the process itself.

How to return a product if there are valid reasons?

Valid reasons according to the method of occurrence are divided into 2 types:

directly established by law (Civil Code of the Russian Federation);
established in the contract.

Upon receipt of the goods, the buyer is obliged to check it for compliance with all the conditions specified in the contract.

If any controversial issues arise, file a claim.

Making a claim

There are often cases when the supplier refuses to pick up the goods . In this case, it is necessary to go through the claim dispute resolution procedure.

A claim is a written demand to return a product for certain reasons. You can notify the supplier orally, but only a written claim will serve as evidence of the stated requirements. And if the case comes to court - judicial evidence.

The claim is made in simple written form in two copies, and contains:

name and details of the party wishing to return the goods;
details of the purchase and sale or supply agreement;
product name, quantity, description;
reasons for return;
details of the discrepancy report;
requirements with references to regulatory documents, agreement;
manager's signature, seal.

It is best to send the document by registered mail with notification or by courier.

Response time

The agreement may determine the period for filing a claim and responding to it . If this is not specified in the agreement of the parties, then the total period for a response is 30 days.

If a decision is made to return money or goods - within 10 days.

The period for response is calculated from the day following the day of receipt of the complaint.

Required papers

Documentation depends on the stage of goods acceptance:

Defects were identified at the acceptance stage and the goods were not received .
Products are accepted on the basis of an Acceptance Certificate in the TORG-1 form, while discrepancies are recorded by an Act in the TORG-2 form (or in our own developed form). Based on the discrepancy report, a claim is drawn up. They are sent to the supplier. If the supplier’s decision is positive, the return is issued with a consignment note in the TORG-12 form. It is necessary to indicate in it the details of the statement of discrepancies and claims. Changes are made to the invoice upon shipment. The seller issues an adjustment invoice to the buyer - it serves as the basis for the deduction.
The goods have been fully accepted and capitalized .
The buyer sends the seller a request to eliminate the defects, based on supporting documents (they may be different, the main thing is that they reflect the fact of discrepancies). For example, by attaching a complaint from a retail buyer. The return is carried out on the basis of the TORG-12 consignment note marked “Return of low-quality goods.” The buyer issues an invoice for the returned products to the seller, which serves as the basis for receiving VAT. If the buyer is not a VAT payer, the seller issues an adjustment invoice.

Read in detail about how to return goods to the supplier and how to reflect this in accounting, and from this article you will learn how to correctly draw up a product return act.

Algorithm of actions

In this case, it all depends on when the defect was discovered:

At the time of acceptance of the goods	After receiving delivery
What to do	The simplest option is not to accept low-quality positions. In the invoice, it is enough to cross them out from the general list (in the presence of a representative (signature on the TTN is required) of the supplier)	accept the goods; postpone marriage; draw up a Report on the established discrepancy in quantity and quality upon acceptance of goods and materials in the TORG-2 form - indicate the number of defective units with a description; notify the supplier; draw up a TTN for return in form TORG-12 in 2 copies.
Peculiarities	No need to issue a return. When calculating VAT, the supplier must recalculate in a manner favorable to the buyer. You can also accept the entire delivery with the condition that the seller will later send a replacement for the illiquid item.	When filling out the TTN data from clause 5, you must indicate the reason - return of low-quality goods. The details are written off from the original TTN.

IMPORTANT! After receiving the defective product, the supplier will conduct an examination. The goal is to identify the fact that the defect occurred before the time of sale. Otherwise, the buyer will be forced to reimburse all costs and take the defective product back.

Product from an online store

Return scheme for goods purchased on an online resource:

notification to the seller confirming the reasons* for his decision;
sending parcels via mail (cash on delivery or free of charge - depends on the store’s policy);
receipt of returns by the supplier;
conducting a commission*;
money transfer addressed to the buyer.

*These measures are necessary to identify defects. If this is a regular return within 14 days of purchase, then simply notifying the seller to cancel the purchase is sufficient.

IMPORTANT! Postage is paid by the buyer.

If the store provides courier delivery, then you can return the goods using the same method (most services have a paid service).