Sample act on the return of funds to buyers in 2021

When is a certificate of return of funds to the buyer drawn up?

Situations when a buyer wants to return a purchased product arise quite often.
The possibility of such a return is provided for by the Law “On the Protection of Consumer Rights” dated 02/07/92 No. 2300-1. Before the transition to online cash registers, the procedure for the cashier and company management depended on whether the buyer paid at the cash register in cash or by card, as well as on the moment of return (on the day of purchase or later).

For more information about what requirements must be observed when working with cash, see the material “Cash discipline and responsibility for its violation .

If the buyer paid in cash and returned the goods on the day of purchase, the fact of the buyer’s return of money to the seller was formalized using the unified form KM-3, called “Act on the return of money to buyers (clients) for unused cash register receipts (including erroneously punched cash register receipts). checks)". On the check, a representative of the store administration had to put his authorization signature as the basis for issuing cash from the cash register. The check was pasted on a separate sheet and, together with the KM-3 act, was transferred to the accounting department.

ConsultantPlus experts explained in detail how to correctly process the return of goods from the buyer and return the money from the cash register. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

Let's take a closer look at filling out the KM-3 form.

Form of act for return of check

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• Cash orders
• Cash book
• Payment order
• Letter of Credit
• AO-1. Advance report
• Reconciliation Act
• Sales receipt form
• Documents for KKM accounting
• Payment order
• Payment request
• Collection order
• Cash book
• Announcement for cash payment
• Journal of registration of cash documents

Class 365 - quick and convenient filling out of all cash documents The act in the KM-3 form is used to process the return of money to buyers (clients) on unused cash receipts, including erroneously punched cash receipts. The unified form No. KM-3 was approved by the Decree of the State Statistics Committee of Russia dated December 25 .1998 No. 132. (Submit documents without errors and 2 times faster by automatically filling out documents in the Class365 program)

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How to correctly fill out an act in form KM-3

In the header of the act they indicate: - information about the cash register (model, registration number and manufacturer number); - Full name of the cashier issuing the return; In the tabular part of the act they indicate the number and amount of each check for which the return was made. They also indicate the position and full name of the employee who authorized the return of money on the check. All listed checks must be attached to this act. The total number of checks is written in words in the “Attachment” line. Note! The act in form KM-3 is drawn up in one copy, signed by the members of the commission and approved by the head of the organization. Next, it is sent to the accounting department along with the attached canceled checks. The act is kept for five years. The cash register's revenue is reduced by the amount indicated in the act and entered into the cashier-operator's journal (form No. KM-4).

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Form KM-3. Certificate of return of money to buyers

The act in form KM-3 is used to document the fact of the return of funds to the buyer. In practice, KM-3 is associated with an incorrectly entered amount, return of goods, or unsold invoices. The completed document must be accompanied by a receipt (cash or sales receipt), as well as other materials, including statements and explanatory notes from the employee. All erroneously issued checks must be marked “Canceled” and signed by either the head of the enterprise or the senior cashier. Refund checks and settlement checks are not generated for such cases. A prerequisite for filling out KM-3 is return on the day of the operation. If the Z-report for the shift has already been withdrawn, then instead of the indicated act, an expense and cash order is filled out.

Filling out the fields of the KM-3 form

In the header of the form, fill in the company details. If it is not a structural unit and does not have them, we leave this field empty. However, for cases when several stores are united into a network, it is advisable to indicate the name and address of a specific retail outlet. We must indicate the name of the cash register. The application program and type of operation may not be specified. The cashier responsible for the return can be indicated by full name or personnel number. The clarification “including for erroneously entered checks” should be understood as follows: the basis for filling out KM-3 is an error made by the cashier, when the amount is greater than the actual cost of the goods and the company returns the “difference” resulting from this. Using an example: let’s say that the cashier Svetlova, when making a purchase of a book, did not take into account the promotion for which the new price is 159 rubles. As a result, a check for 1,749 rubles was punched. The buyer discovered the error and pointed it out, as a result of which 1,590 rubles were returned to him. According to the regulations, the buyer submitted an application for a refund. Senior cashier Efremov O.A. requested an explanatory note from the cashier, which was also attached to KM-3 dated August 26. 2021.If several checks were knocked out incorrectly, the form indicates details for each of them. However, the report on the return of funds in KM-4 will only show the final figure.

Filling out the table in KM-3

The KM-3 act, as a rule, is filled out by hand, but there is no reference to the fact that it cannot be completed using a computer. In any case, the document must be certified by the signatures of the commission, otherwise the audit may determine it as incorrectly drawn up. The data can be reduced - this is especially true for positions in column 6.

When to draw up the KM-3 act

Since this document is completed only in certain cases, the form does not need to be submitted daily. However, if several returns occurred during the day, then only one KM-3 is issued. This happens at the end of the shift after the Z-report is taken. Data from KM-3 is used for forms KM-4 and KM-7. The statute of limitations for the document is 2 calendar months . After this time, the inspection cannot make a claim against the incorrectly executed act. accounting archive is stored for 5 years.assistentus.ruIf the employer issues a “list” order on bonuses for the organization, there is no need to explain in this document why someone received a smaller bonus. The husband cannot qualify for social personal income tax - deductions for expenses for the treatment of the wife, if medical procedures were paid for before the wedding. Information is circulating on the Internet that from July 1, tax authorities will be able to fully control transactions on the accounts of individuals. And if a citizen cannot justify the receipt of a particular amount on a bank card, as well as the reason for non-payment of personal income tax from it, then he faces additional tax, penalties and a fine. The link goes to the amendments to Article 86 of the Tax Code of the Russian Federation. Is this so? The postponement in 2021 of the deadline for submitting information about insured persons from the 10th to the 15th helped the organization fight off a fine for late submission of SZV-M in 2021. The Federation Council approved a number of amendments to the Law on CCP. This means that the amendment law will soon be officially published and come into force. So it’s time for businessmen to prepare for the coming changes. The thing is that from July 1, veterinary accompanying documents (VSD) for certain products will be issued exclusively in electronic form. On June 14, a meeting of the Government of the Russian Federation was held. Among other things, raising the retirement age was also discussed. Update: April 27, 2021 Form KM-3 act Form KM-3 is the official unified form of a document recording the return of funds to customers. You should pay close attention to its design, since if mistakes are made here, significant negative consequences may occur for the company or entrepreneur.

Official uniform KM-3

Source: https://sokolieds.ru/blog/forma-akta-na-vozvrat-cheka/

We fill out the act form KM-3

Act KM-3 was drawn up in 1 copy by a commission consisting of the head of the department, senior cashier and cashier and approved by the head. It was necessary to fill out information for all canceled checks, as well as for checks returned by customers in cases where they returned goods. Cash proceeds for that day were reduced by the amount returned to customers, and an entry was made about this in the journal of the cashier-operator KM-4.

It was not necessary to draw up a KM-3 act in all cases of returning goods. If the buyer paid with a bank card, it was impossible to give him money from the cash register when returning the goods, since this direction of spending cash proceeds was not provided for by regulatory documents (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013 on spending cash from the cash register) . An act was not drawn up in the KM-3 form even if the goods were returned not on the day of purchase. In this case, at the request of the buyer, the return of the goods, paid for in cash, was carried out on the basis of his application from the main cash register using a cash receipt order.

Instructions for filling out the KM-3 act

This document must be drawn up in one copy by an established commission consisting of:

• The head of a company or structural unit (for example, a store);
• Head of department (manager);
• Senior shift cashier;
• Cashier.

We present the completion of the act in the form of a table:

Filling out KM-3 when using an online cash register

From July 2017-2019, all sellers, with rare exceptions, are required to use online cash registers.

Read about the use of online cash registers by UTII payers in the article “Use of online cash registers for UTII (nuances).”

When using an online cash register, it is not necessary to use KM-3 when returning money to the buyer. Fiscal data that comes to the tax office from online cash desks completely replaces information from forms KM-1, KM-2, KM-3, KM-4, KM-5, KM-6, KM-7, KM-8, KM-9 (see letter of the Ministry of Finance dated September 16, 2016 No. 03-01-15/54413 (notified to the tax inspectorates by letter of the Federal Tax Service dated September 26, 2016 No. ED-4-20/18059).

When the buyer returns the goods, the seller using the online cash register, based on the buyer’s application, must issue a check with the “return of receipt” sign (see letter of the Ministry of Finance of the Russian Federation dated July 4, 2017 No. 03-01-15/42312, 03-01-15/42315 ). In addition to the check with the sign “return of receipt”, it is also necessary to issue a cash receipt order for the amount of the refund (Article 1.1, Clause 1, Article 1.2, Clause 1, Article 4.7 of the Law of May 22, 2003 No. 54-FZ, Clause 6.2 of the Bank’s instructions Russia dated March 11, 2014 No. 3210-U).

If you trade retail and use OSNO, when returning goods from a buyer, it is important to correctly reflect the transaction for calculating VAT.

The Ministry of Finance explained in detail how to do this. To do everything right, get trial access to the ConsultantPlus system and find out the opinion of officials. It's free.

For more information on issuing refund checks, read the following materials:

• “How to make a refund check in KKM online?”;
• “How to make a refund for a purchase at an online checkout?”;

What to do if there is not enough money in the online cash register is discussed in the material “[LIFE HACK] If there is not enough money in the cash register for a refund, make a “cash deposit””.

And you can learn about processing a refund for non-cash payments from the material “[LIFEHACK] We issue a refund if the buyer pays by bank transfer.”

Results

If the seller has not yet switched to the online checkout and the buyer purchased the goods for cash, and then changed his mind and decided to return it, then the seller needs to fill out the KM-3 act.
In the case of using an online cash register, when returning money, a form in the KM-3 form may not be issued, but issuing a check with the sign “return of receipt” and cash settlement is required. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.