According to the requirements of Law No. 54-FZ, the use of CCPs in settlements for purchase and sale transactions involving individuals is mandatory. At the same time, the buyer must receive a cashier's check, and the data on the operation performed is made through the online cash register and transferred to the Federal Tax Service. Return if needed Money or adjusting the amount on the check, information about this must also be transferred to the Federal Tax Service. Consider the case of a partial refund of money on a cashier's check.
How is the arrangement?
At the initiative of the buyer, a refund of the funds paid by him can be made in the following cases:
Non-compliance of the product with its declared characteristics;
- if the return of products of the appropriate quality occurs within the allotted time (two weeks);
- the cashier announced the wrong amount for payment, and at the same time he has already accepted the payment.
In case of a partial refund of funds on a CCP check, compensation is also possible for only one or several positions entered in the check. For the correct execution of such a request from the buyer, documents are required that justify the need for a return:
Written application of the buyer in free form, confirmed by the buyer's handwritten signature;
- an act of returning the goods with an indication of the reasons for the return acceptance.
After said documents are received, the cashier generates fiscal documents indicating the withdrawal of money from the cash desk or the return by bank transfer. If there is not enough money for reimbursement at the checkout, then in addition to the above documents, you will need a letter of recommendation on the return of funds for the goods. According to Article 22 of the Law of 07.02.1992 No. 2300-1 "On the Protection of Consumer Rights", the seller can make a refund within ten days after receiving the application for a refund from the buyer. The reverse payment must also be recorded in fiscal documents (letter of the Ministry of Finance dated July 4, 2017 No. 03-01-15 / 42315).
How is a partial refund on a check carried out through a cash register?
There are several ways:
1) Generate a check for the returned goods in the amount of its cost, indicate in the electronic and paper versions of the check the sign "return of receipt".
2) In cases where it is difficult to select a product from the general cash receipt or the transaction amount is indicated incorrectly, the cancellation check is broken through to the total cost, then a new one is formed receipt document the difference between the amount of the canceled fiscal document and the amount of the refund.
3) If the returned goods were purchased on credit and part of the interest payments has already been paid by the buyer, the seller is obliged to reimburse both the cost of the goods and the buyer's expenses for repayment of interest on the loan (according to paragraph 6 of Article 24 of Law No. 2300-1). In this case, a separate fiscal document on reimbursement of funds in the amount of the cost of the goods, the second check indicates compensation for interest payments.
The data on the return receipt must refer to the original cash document on which the adjustment is made. All issued fiscal documents for the return must be issued to the buyer. In addition, when closing the shift, the cashier must draw up a report on the status of the counters.
If the returned goods were paid for in cash, the money can be issued to the buyer from the cash desk. In the case of a cashless payment, the refund is issued to the buyer's card.
If the reason for the return was a cashier's error
If an error is discovered before the client left, it is necessary to issue a check with the sign "return of receipt" for the amount of the overpayment;
If an inaccuracy is noticed after the customer leaves, you need to break through the correction check and attach an explanatory cashier to it.
After the execution of fiscal documents at the end of the working day, the shift at the cash register closes. The results of all transactions with the signs "expense" and "receipt return" must be indicated in the cash book for cash settlements, transactions for receipts are entered in the accounting register for cash settlements.
Requirements for returning goods at the online checkout
- The period from the date of purchase of the goods should not exceed two weeks (14 days)
- The item must not show signs of being used.
- Must be saved appearance purchases with all labels, seals, etc., i.e. Returned merchandise must be fully resalable
- Receipt of payment for this product must be kept
If for some reason the check is missing (damaged or lost), the buyer has the right to use witnesses as confirmation of the purchase of this product.
Important! The absence of a receipt from the buyer cannot be an argument for refusing to make a return. The cashier always has the opportunity to find the fact of purchase in the sales register and, if necessary, create a copy of the receipt.
Goods of inadequate quality include:
- Goods with defects or visible defects
- Items that don't fit in style or color
- Goods with unsuitable equipment, dimensions, etc.
Refund deadline the buyer, according to the law Russian Federation, equals 10 days. But as practice shows, payments are made at the time of return, after it documentation.
If the buyer purchased a bulky product and its transportation will require financial costs, there are two ways to resolve this issue:
- The buyer has the right to demand delivery of the goods before outlet by the seller
- The buyer has the right to organize the delivery on his own and in the future to require the seller to reimburse the delivery fee, this requirement must be indicated in the return application
Important! If the delivery is carried out by the buyer, the cost of transportation is subject to compensation only if there are supporting documents.
"Settlement sign" in the return check
At the time of registration of the return of goods at the online checkout, a cash document is generated, in which, among other details, the "Sign of calculation".
There are several types of "Settlement sign":
- "Coming"- direct replenishment of the cash desk at the time of the sale of goods
- "The return of the arrival"- the opposite of "Incoming" type of calculation, used if it is necessary to return funds from the cash desk
- "Consumption"- used when accepting any products or raw materials from citizens (for example, payment upon acceptance of scrap metal)
- "Return expense"- a practically unused type of props, opposite to "Expense" (used if the goods accepted from citizens are returned back to the population, and the funds are returned to the cashier)
In case of return of goods by the buyer, only one of the signs is used - "Return of income". This sign is also indicated, if necessary, to return the advance or to reimburse the cost of the unproven service.
How to make a refund at the online checkout
The online checkout process itself is simple. The main thing is to collect the necessary package of documents, create a cash receipt with the sign of the calculation "Return of receipt" and return the cost of the goods to the buyer.
Online checkout return instructions:
- The buyer writes a statement
- The cashier draws up an invoice
- The cashier creates a cash receipt
- The cashier issues money to the buyer (if the goods were paid for in cash, money is issued from the cash drawer of the cash desk; if the payment was made by bank card, refund is made to the buyer's card)
Documentary procedure for returning goods at the online checkout
Consider the return procedure from the documentary side:
1. Return of goods at the online checkout must always be accompanied by an appropriate package of documents, the first is a statement from the buyer.
This application does not have a strict form, but there is a list of data that should be reflected in it:
- Seller's data (name, details, full name of the director, i.e. all information about the point of sale known to the buyer)
- Product data (article, color, etc.), you can find them on the labels
- Reason for return (does not fit the style, defective product, etc.)
- Buyer data
- date of writing
- Buyer's signature and transcript
The application also indicates all additional information that the buyer wants to record. For example, this may relate to information about the claim for compensation for the delivery of bulky goods to the seller.
2. The next document to be drawn up is the form invoice. TORG-12.
Certain requirements also apply to the invoice:
- The document is drawn up in two copies
- The invoice must be dated and numbered unique number
- The column "Consignee" must contain the details of the store/organization to which the goods are returned (name, TIN, etc.)
- The line "Delivery address" indicates the address of the outlet
- "Supplier" in this case is the buyer who returns the goods, i.e. Buyer's information is entered in this column
- The line "Payer" indicates the name of the store with the relevant details, because. the store will pay the refund amount
- The "Reason" line indicates the reason for the return, the basis for this will be the buyer's statement
- After that, a tabular section follows in the invoice, in which it is necessary to give a description of the goods to be returned. The description includes the characteristics of the product, its packaging, quantity, etc.
- The result of filling out the invoice will be an indication of the total number of returned goods and its amount
Important! The invoice must be signed by both parties and, if possible, certified by the seal of the store. If there is no buyer's signature on the invoice, it becomes a useless document, because. has no legal force.
It is allowed to draw up an invoice in any form, in which case it must contain all the details described above. If possible, a receipt confirming the fact of purchase is attached to the entire package of documents. But in its absence, this item can be skipped.
A store employee processing a return at an online checkout, in without fail checks all the specified data with the documents of the buyer, then draws up a return receipt.
There are situations when, at the time of settlement with the buyer, the seller does not break the check. This may be due to human factor, and, for example, due to a technical problem. As a result, there is a shortage at the box office, which somehow needs to be explained. In this case, the cashier will help correction check.
Correction Check is created strictly on the basis of any explanatory document (memo on the fact of shortage, explanatory note, etc.).
Correction check - this is a fiscal document and a form strict accountability, it will definitely be transferred to tax office, which in turn may request clarification upon the creation of an adjustment.
Accordingly, the entrepreneur should keep all the documents on the basis of which such checks are created.
Important! To avoid a fine, the entrepreneur must inform the tax office about the adjustment before the tax office learns about it from other sources.
If we are talking about a refund, a correction check is not needed, it is enough to issue a regular check, in which the settlement sign will be indicated as "Purchase returns".
Those. correction check is created in the event that an error was made due to which a shortage of funds was formed and this somehow needs to be corrected. And at the moment of returning the cashier's errors, there is no need to correct anything.
What to do if there is no money at the checkout when returning an item
In case of return of goods by the buyer, the store has the right to delay the payment of funds for no more than 10 days.
If the buyer has expressed a desire to return the goods that were paid for in cash, and there is no money at the checkout, the cashier may refer to legislative norms ( this information registered in article 22 of the Consumer Protection Act).
Important! If the payment delay period is exceeded, for each day of delay, the store will be charged a fine equal to 1% of the value of the returned goods.
Registration of the return of goods at the online checkout to the card
If the goods were paid for in cash, the buyer has the right to demand that the funds be returned either in cash from the cash drawer of the cash desk or by transferring funds to a current account (i.e., cashless payment).
In case of return to the current account, the buyer must write a corresponding application.
And if the goods were paid for by a bank card, the return through the online checkout must be strictly issued only by bank transfer.
In order to make a refund, the cashier needs to insert the buyer's card into payment terminal and select the appropriate operation. The term for crediting funds in this case is about 3 business days.
But three persons are involved in this process: the seller, the buyer and the bank, so the return scheme looks like this:
- The buyer writes a statement
- The seller, on the basis of the application, sends information to the bank
- The bank transfers the amount to the buyer's current account
Accordingly, the period for the return of funds may vary up or down.
According to the Consumer Rights Protection Law, any buyer has the right to return the purchased goods. About the cases in which it is possible to return the goods at the online checkout, how to issue it correctly, in what time to return the money to the buyer, avoiding a fine, read in our article.
Grounds for returning goods at the online checkout
Return of goods at the online checkout can be carried out subject to the following requirements:
- the period from the date of purchase of the goods should not exceed two weeks (specifically 14 days);
- the product must not show signs of being used;
- the appearance of the purchase with all labels, seals, etc. must be preserved, in other words, the returned product must be fully suitable for subsequent sale;
- the receipt of payment for this product must be kept.
In the event that the receipt is missing for any reason (damaged or lost), the buyer has the right to use witnesses as confirmation of the purchase of this product.
Important! The buyer's lack of a receipt cannot be an argument for the seller's refusal to make a return. The cashier always has the opportunity to find the fact of purchase in the sales register and, if necessary, create a copy of the receipt.
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Goods of inadequate quality include not only goods with defects or visible defects. This definition also includes things that do not fit in style or color, goods with unsuitable equipment, dimensions, etc.
The term for the return of funds to the buyer in accordance with the legislation of the Russian Federation is 10 days. However, in practice, payments are made at the time of the return, after its documentation.
If the buyer also purchased a bulky product and its transportation will require financial costs, there are two ways to resolve the issue:
- the buyer has the right to demand delivery of the goods to the outlet by the seller;
- the buyer has the right to organize the delivery on his own and in the future to require the seller to reimburse the delivery fee. This requirement must be specified in the return application.
Important! If the delivery is carried out by the buyer, the cost of transportation is subject to compensation only if supporting documents are available.
"Settlement sign" in the return check
At the time of registration of the return of goods at the online checkout, a cash document is generated, in which, among other details, the “Settlement sign” must be indicated.
Species at this attribute four:
- "Arrival" - directly replenishment of the cash desk at the time of the sale of products;
- “Return of income” - the opposite type of calculation to “Receipt”, is used if it is necessary to return funds from the cash desk;
- "Expense" - is used when receiving any products or raw materials from citizens (for example, payment upon acceptance of scrap metal);
- “Expense return” is a practically unused type of requisite, opposite to “Expense” (it is used if the goods accepted from citizens are returned back to the population, and the funds are returned to the cashier).
In our case (return of goods by the buyer), only one of the signs is used - "Return of receipt". This feature is also indicated if it is necessary to return the advance or reimburse the cost of the unproven service.
How to make a refund at the online checkout: step by step instructions
The online checkout process itself cannot be called complicated. The main thing is to collect the necessary package of documents, create a cash receipt with the sign of the calculation "Return of receipts" and, in fact, return the cost of the goods to the buyer.
So, step by step, the process looks like this:
- The buyer writes a statement;
- The cashier draws up an invoice;
- The cashier creates a cash receipt;
- The cashier issues money to the buyer (if the goods were paid for in cash, money is issued from the cash box of the cash desk; if the payment was made by bank card, the refund is made to the buyer's card).
Documentary procedure for returning goods at the online checkout
Consider the return procedure from the documentary side:
1. Return of goods at the online checkout must always be accompanied by an appropriate package of documents, the first of which must be a statement from the buyer. This application does not have a strict form, however, there is a list of data that should be reflected in it:
- seller's data (name, details, full name of the director, i.e. all information known to the buyer about the point of sale);
- product data (article, color, etc.), you can find them on the labels;
- the reason for the return (the style does not fit, the defect on the product, etc.);
- buyer data;
- date of writing;
- signature and transcript of the buyer's signature.
Also, the application indicates all additional information that the buyer wants to record. For example, this may relate to information about the claim for compensation for the delivery of bulky goods to the seller.
2. The next document to be issued is the TORG-12 invoice. Download form TORG-12>>
Certain requirements also apply to the invoice:
- The document is drawn up in two copies;
- The invoice must be dated and numbered with a unique number;
- The column "Consignee" must contain the details of the store (organization) to which the goods are returned - name, TIN, etc.;
- The line "Delivery address" indicates the address of the outlet;
- "Supplier" in this case is the buyer who returns the goods, i.e. this column contains the data of the buyer;
- The line "Payer" indicates the name of the store with the relevant details, because. it is the store that will pay the refund amount;
- The line "Reason" indicates the reason for the return, in this case, the basis will be the statement of the buyer.
Further in the invoice there is a tabular section in which it is necessary to give a description of the goods to be returned. The description includes the characteristics of the product, its packaging, the quantity in which the product was purchased, etc.
The result of filling out the invoice will be an indication of the total number of returned goods and its amount.
Important! The invoice must be signed by both parties and, if possible, certified by the seal of the store. If there is no buyer's signature on the invoice, it becomes a useless document, as it has no legal force.
It is also allowed to draw up an invoice in any form, in which case it must also contain all the details described above. If possible, a receipt confirming the fact of purchase is attached to the entire package of documents. In its absence, this item can be skipped.
The store employee who issues the return at the online checkout without fail checks all the specified data with the buyer's documents and then draws up a return receipt. After this step, you can proceed to the return of funds to the buyer.
The difference between a correction check and a return check
There are situations when, at the time of settlement with the buyer, the seller does not break the check. In addition to the human factor, the situation may arise, for example, due to a technical problem. As a result, there is a shortage at the box office, which somehow needs to be explained. In this case, the correction check will help the cashier.
The correction check is created strictly on the basis of any explanatory document (memo on the fact of shortage, explanatory note, etc.). Since the correction check is a fiscal document and, moreover, a strict reporting form, it will certainly be transferred to the tax office, which, in turn, may request clarification on the fact of the correction.
Accordingly, the entrepreneur should keep all the documents on the basis of which such checks are created.
Important! In order to avoid a fine, the entrepreneur must inform the tax service about the adjustment before the tax office learns about it from other sources.
When returning money to the buyer for a quality product, the seller must:
- get a written statement from him
- issue an invoice for the return of goods
- punch a cashier's check
Application for the return of goods
Often, buyers return a previously purchased quality product, demanding a refund of the money spent. To issue a refund, the seller must receive a written application from the buyer.
- Application for the return of goods
Note that the legislation does not oblige the buyer to issue a written application in this case. However, a written statement will be a documentary basis for returning money to the buyer for the goods.
A copy of the cash receipt (sales receipt, other document) must be attached to the application. These documents confirm payment for the goods. If the document is lost, you can confirm the purchase with witness testimony (Article 493 of the Civil Code of the Russian Federation, paragraph 5 of Article 18, paragraph 1 of Article 25 of the Law of the Russian Federation of February 7, 1992 No. 2300-1 "On Protection of Consumer Rights"). It is not necessary to take the original cash receipt from the buyer. We recommend that you make a note on the original receipt that the return has been made.
Invoice for the return of goods
The seller should issue an invoice for the return of goods in two copies, which must be signed by the seller and the buyer. One copy is taken by the buyer, and the second remains with the seller. The seller can develop the form of the waybill for the return of goods on their own.
The seller is not obliged to draw up an act on the return of monetary amounts in the form of KM-3 (approved by the resolution of the State Statistics Committee of December 25, 1998 No. 132) (letters of the Ministry of Finance of Russia dated September 29, 2017 No. 01-15 / 54413 , sent by letter of the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20 / [email protected]).
cash receipt
The return of funds to the buyer should be carried out at the operating cash desk, punching the cashier's check with the settlement sign "return of receipts" (Tag 1054) (clause 1, article 4.7 of the Federal Law of May 22, 2003 No. 54-FZ, letter of the Ministry of Finance of Russia of November 20, 2017 No. 03-01-15/76525 , dated 05/24/2017 No. 03-01-15/31944). In the check for Tag 1214 "sign of the settlement method" you must specify the value "4" ("full settlement"), for Tag 1212 "sign of the subject of calculation" - the value "1" ("goods").
The cash receipt must be issued to the buyer (sent in electronic form) (clause 2, article 1.2 of Law No. 54-FZ). The return can be carried out at any operating cash desk of the seller, if there are several.
It is necessary to punch a cash receipt when returning funds, even if the online cash register was not used when selling goods.
PKO and RKO
If the buyer paid in cash, then the refundable amount can be issued in cash. The buyer does not need to issue an outgoing cash order (RKO) at the time of issuing cash from the operating cash desk.
If the payment was made by a payment card, the money is returned to the buyer by bank transfer (clause 2 of Directive of the Bank of Russia dated 07.10.2013 No. 3073-U).
In accordance with the instructions of the Bank of Russia after the end of checkout shift for the entire amount of cash received by the operating cash desk, an incoming cash order is issued, and for the amount of cash returned - an outgoing cash order (clause 4.1 of Instructions of the Bank of Russia dated 11.03.2014 No. 3210-U).
However, it is not entirely clear from the instructions whether it is possible to issue only a PKO if, as a result of the shift, there was both an income and a return of cash to the buyer. In our opinion, this option is not contrary to the law. Therefore, the seller can choose:
- draw up a PKO based on the results of the shift for the difference between the cash received and returned from the operating cash desk. At the same time, it is not necessary to issue an RKO for the cash desk of the organization for a refund.
- or issue, following the results of the change, the cash settlement for the entire amount of cash received and cash settlement for the entire amount of returned cash. However, in this case, there may be difficulties with the execution of cash warrants. The fact is that when depositing cash at the main cashier, the cashier must verify the amount indicated in the PKO and the amount actually deposited. If the deposited amount does not correspond to the amount specified in the PKO, the cashier will require the teller to add the missing amount. The cashier cannot also sign the cash settlement for the amount of cash returned, since he did not return anything to the buyer (