Instructions for filling out the return invoice

Returning goods: let's get to the bottom of it

The supply of products or goods is carried out on the basis of an agreement or contract. These documents reflect the key delivery terms and requirements. If the supplier violates the agreement, then, according to the provisions of the Civil Code of the Russian Federation, the buyer has the right to refuse the purchase.

The acquirer requires under Art. 475 Civil Code:

• price reduction;
• replacement of low-quality products;
• free elimination of defects;
• additional packaging and shipment;
• or other things.

In most cases, you will have to return products that have already been shipped. To do this, draw up a return invoice to the supplier, a letter of claim and a statement of discrepancy.

IMPORTANT!

If the buyer refuses a product that does not comply with the terms of the supply agreement, he is still obliged to ensure the safety of the supplied goods and materials until return. The requirement is enshrined in Part 1 of Art. 511 of the Civil Code of the Russian Federation.

Correct preparation of the invoice

The document has a unified form that contains the relevant information:

• It is necessary to enter the invoice number and the date of generation in the appropriate field;
• At the top of the form you need to indicate the basic details of the shipper - checkpoint, INN, ORGNO, legal address, bank information;
• In the consignee field, you must specify all information regarding the supplier in the same way;
• Where it is necessary to indicate the delivery address, the address where the shipment will actually take place is indicated; the warehouse address in many cases differs from the office address;
• In the supplier column, you must indicate all the information similar to the consignee; in this case, the supplier will be the organization that received low-quality materials or products;
• In the payer column, you must indicate the details of the consignee;
• In the “Grounds” column, you must indicate all the information regarding the implementation of the return measure, its shortcomings, and make complaints;

After this, you need to fill out the tabular part regarding returnable products:

• Name;
• Unit of measurement;
• Type of packaging;
• Total amount;
• Price.
• The last column is for summary information.

This document must be certified by the signatures of authorized persons.

Important: in the basis column you must indicate the details of all documents that are the basis for the supply of products.

In addition, when sending products by transport, it is necessary to record the details of the delivery note in the invoice.

If, during a retail purchase, the goods are returned before the end of the shift, it is necessary to give the buyer funds from the cash register in accordance with the product acceptance certificate. For the amount issued from the cash register, it is necessary to create an act on the issuance of refunds to the buyer according to unused cash receipts in the KM-3 form.

This document is generated in one copy and signed by the manager, and then submitted to the accounting department.

Grounds for returning inventory items

It is not always possible to return goods legally. For example, if the delivery requirements are fully met and the supplier refuses to enter into an additional agreement. But there are specific situations when the return of goods and materials is legal and necessary. Let us indicate the situations when you will have to prepare a return invoice for goods and materials:

It is not necessary to go to extreme measures and terminate the supply contract. First, require the supplier to eliminate the identified deficiencies and discrepancies. If complaints do not yield results, proceed with countermeasures.

The buyer also refuses quality goods delivered on time and in full. But for this you will have to negotiate with the supplier. In this situation, you will have to conclude an additional agreement, which will reflect the new terms of cooperation or severance of business relations.

What is a Product Return Label?

This is an official document that serves as the basis for returning the purchased product to the seller.
Depending on the situation, this paper may have a different unified form. Important: in retail trade, it is not necessary to generate a return invoice; only a receipt, a warranty card and a statement from the buyer are required.

Such a form is needed to record the return event itself, which occurs for various reasons stipulated by law and the rights of the buyer. You will find out what rules govern the return of goods to the store by customers.

The procedure for issuing a delivery note and returning goods without a receipt is in this video:

The legislative framework

Legal relations between the seller and the buyer are regulated by the Civil Code of the Russian Federation, Ch. 30. In addition, Federal Law No. 381 of 2009 regarding trading activities in the Russian Federation. Law of the Russian Federation of 1992 No. 2300-1 regarding the protection of consumer rights.

At the same time, according to Art. 223 of the Civil Code of the Russian Federation, ownership of the goods passes to the buyer at the time of transfer of the goods. However, on the basis of Art. 491 of the Civil Code of the Russian Federation, the conditions for the transfer of rights to a product may be different.

Article 491. Retention of ownership rights by the seller

In cases where the purchase and sale agreement stipulates that the ownership of the goods transferred to the buyer is retained by the seller until payment for the goods or the occurrence of other circumstances, the buyer does not have the right to alienate the goods or dispose of them in any other way before the transfer of ownership rights to him, unless otherwise provided by law. or a contract or does not follow from the purpose and properties of the goods. In cases where, within the period stipulated by the contract, the transferred goods are not paid for or other circumstances do not occur in which the ownership right passes to the buyer, the seller has the right to demand that the buyer return the goods to him, unless otherwise provided by the contract.

Why a refund might happen

According to the law, product returns can be made on the following grounds:

• Sale of products that do not correspond to the configuration specified in the contract or declared by the manufacturer, for example, bed linen sets do not have duvet covers;
• Defects were discovered in the product that cannot be repaired or require significant financial investment;
• During the sales process, the seller did not provide reliable information regarding the characteristics of the product;
• The seller did not eliminate the product defects within the required time frame. What is a significant drawback of the product and what are its key features - read the link.

How to return a product to an online store and collect money - step-by-step instructions can be found.

Bill of lading form.

Which form to use

The unified form of the TORG-12 invoice was approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132. But the use of uniform forms is not necessary. The organization has the right to use its own return invoice forms. Approve the self-developed form in your accounting policy. Read on for detailed instructions on how to fill it out. Or use a unified form.

There is no need to establish the structure and rules for filling out the TORG-12 invoice form in the accounting policy of the institution. It is enough to make a link that TORG-12 is used to process the return.

IMPORTANT!

State employees use special invoice forms to reflect returns. This is an act of acceptance and transfer of objects of non-financial assets (f. 0504101) and an invoice for the release of materials (material assets) to the outside (f. 0504205). Instructions for filling out are fixed by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (as amended on November 17, 2017).

How to prepare a return invoice TORG-12

The procedure for issuing a return invoice TORG-12 will be as follows:

• the document must contain the name “Invoice”, as well as the serial number and date of preparation;
• further, the Supplier’s details are indicated (its name, INN and KPP, legal address and bank details);
• information on the Shipper is indicated (the details of the shipper are filled in by analogy with the Supplier);
• information is entered (company details and bank details) for the Payer;
• information about the Consignee is filled in (as a rule, the Consignee and the Payer are the same, in this case you can indicate “he”);
• the basis for returning the goods is indicated (this may be a supply agreement or other agreement), the number and date of the document;
• further describe the product that the buyer returns to the seller (indicate its name, quantity, price, as well as the total cost in accordance with the quantity and price);
• the document is signed by the heads of the consignee and the consignor (the finished TORG-12 is stamped and the date of drawing up the return document).

Important! The return invoice must be issued in two copies, one of which remains with the buyer, and the second is given to the seller.

TORG-12 can be filled out by hand, without errors, typos or corrections. You can also create an invoice in 1C or in the VLSI program.

SAMPLE TORG-12

What to do with VAT

The rules for processing documents involved in the calculation of value added tax have changed. Now the buyer who returned the goods and materials does not issue an invoice. But the supplier who accepted the return issues an adjustment invoice taking into account the actual delivery values. Then he registers the adjustment invoice in the sales book (clause 3 of article 168, clause 10 of article 172 of the Tax Code of the Russian Federation, clause 12 of the Rules for maintaining a purchase ledger, clause 1.4 of the Federal Tax Service Letter No. SD-4-3/ dated October 23, 2018) [email protected] , Letter of the Ministry of Finance dated 02/04/2019 No. 03-07-11/6171).

The buyer, if he has accepted VAT for deduction, restores the tax on the basis of the received adjustment invoice. And registers transactions in the purchase book (clause 4, clause 3, article 170 of the Tax Code of the Russian Federation, clause 1.4 of the Federal Tax Service Letter No. SD-4-3 of October 23, 2018 / [email protected] ).

Documentation of the return process

If the buyer is not a representative of a classic consumer, but has the status of a legal entity and returns the purchased property due to current circumstances, this procedure must be properly formalized:

• Consignment note TORG-12;
• Letter of claim regarding the requirements to accept the goods back and return the money paid or perform the corresponding equivalent exchange;
• Act No. TORG-2 or TORG-3, as well as in form M-7.

How to correctly fill out the invoice according to the TORG-12 form

When returning purchased products, it is necessary to draw up an invoice in the appropriate form, which must:

• Be written out in 2 copies;
• With the inscription “Invoice for return of goods”;
• Indicating the details of the report on the identification of defects, defects or shortages of delivery;
• It is necessary to indicate the cost of the product on a similar delivery note.

How to properly draw up a document about the shortage of goods

Important: it is permissible to make a claim to the seller only on the basis of an official document documenting the presence of a defect in the product; the form of the report can be specified in the contract.

According to the law, when documenting a product shortage, the presence of a supplier’s representative is required.

The purpose of the TORG-2 form is used when it is necessary to return products that do not meet the characteristics stated in the supplier’s documentation.

The documentation accompanying the goods indicates only the quantity of products, and according to this, it is accepted according to the delivery note or invoice. Regarding the configuration and characteristics, a delivery contract is provided, according to which this stage of reconciliation is carried out.

The act forms an acceptance committee, which should include relevant specialists capable of assessing the quality of the product, an accountant and a representative of the supplier.

Important: a separate act must be drawn up for each batch of goods. A document is generated only for products that do not meet the requirement, and it must be drawn up in 4 copies.

Form M-7 is needed to sell goods that have a discrepancy in quantity or quality stated in the accompanying documentation.

The process of returning goods purchased at a retail network

If the sale is made at retail, it is permissible to return the purchased item according to a cash register or sales receipt, since the formation of an agreement in this case occurs extremely rarely, only in the case of the purchase of expensive products.

Important: when making a return in a retail network, it is necessary to prepare the TORG-2 form in 2 copies, one of which is issued to the buyer and is the basis for a refund, and the other remains with the seller along with the product report.

Documentation in this case is necessary not only to justify expenses for the tax authority, but also for the official development of relations between the parties.

Sample of filling out the invoice.

Who should apply?

This document is prepared by the shipper. How to receive goods? The goods are received by an employee of the purchasing organization. He must put a stamp and signature on the TN, or provide a power of attorney and sign (read about who should sign the columns “received the cargo”, “received the cargo” and others here).

But before putting his signature, the employee must check the inventory items for compliance with the data specified in the invoice, as well as the characteristics of quantity and quality.

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If upon acceptance it is discovered that the characteristics of the goods do not correspond to the data in the document, then first of all this is documented - a report is drawn up. After the report is drawn up, a claim is drawn up and sent to the supplier along with a copy of the report.

This procedure must be completed within the deadline established by the contract (if no deadline is established, then simply as quickly as possible).

The buyer may claim in a claim that:

• refuses the product and demands a refund (if payment has been made);
• demands to transfer the missing goods (in case of shortage);
• agrees to a smaller quantity of products and requires a refund of part of the money if payment has been made.

In what situations is it compiled?

Possible reasons for returning products are given in the Civil Code of the Russian Federation (for example, Articles 468 and 482) and are specified in the supply agreement.
Examples of common reasons for issuing a VN are:

1. The quality of the delivered products is lower than stated.
2. The quantity or range of goods does not correspond to the order.
3. Broken or missing packaging.
4. Incomplete set of accompanying documentation.
5. Delay in delivery or payment.
6. It is impossible to continue selling products due to the market situation.
7. Detection of defects and deficiencies.
8. Expiration of expiration date or service life for durable items.

The agreement between the organizations may provide for other situations in which the supplier agrees to accept back the supplied products.

Filling rules

The legislation establishes the possibility of using paper and electronic

invoice forms. All specified lines in the documents must be completed.

Paper form

The paper version requires mandatory signatures.

, certified by seals:

• From the supplier's
  - an accountant, manager and financially responsible person responsible for shipment. One person can have the right to sign, which is granted by order of the enterprise. If the supplier is an individual entrepreneur without employees, the entrepreneur alone signs for the manager, accountant and storekeeper.
• On the buyer’s
  – the person receiving the goods (for example, a forwarder) and the official financially responsible for receipt and storage. The right is certified on the basis of a power of attorney, an agreement on full financial liability or another document.

When using a power of attorney, the form is stored along with the invoice. The paper document is drawn up in 2 copies, each of which is identical to the second. After being issued and signed by the party sending the goods and materials, the invoices are transferred to the buyer along with the cargo. One form remains with the receiving party, the second is sent with a forwarder, courier or by mail.

When filling out a paper form, you must follow the rules

:

• Documents are numbered in the order of registration. Continuous numbering is used according to the chronology of operations.
• The date of the document may be the day the form is issued, which does not coincide with the shipment date.
• The data of the supplier, payer, shipper, consignee contains detailed information about persons with full details and code.
• The basis line is required to be filled in, in which you can enter an agreement, invoice or other.
• The content of product data should allow the identification of assets by name, unit of measurement, quantity, weight, price, amount excluding VAT and with tax.
• Additional information placed under the product data makes it possible to simplify the shipment, transportation and receipt of assets, but may not be filled out by the sender.

If you have not yet registered an organization, then the easiest way is

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Electronic form

The electronic version of the invoice is filled out in almost the same order.

. The format of the document was approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-6/ dated March 21, 2012. The document is signed with an electronic signature by both parties, which protects the document and does not require additional signatures. The form consists of 2 parts, one of which is filled out by the seller, the second by the buyer.

An online lesson on creating an electronic consignment note in 1C 8.2 can be viewed in the following video:

When transporting cargo by a transport company, the document must contain information about the carrier. In some cases, the document indicates the number and date of the bill of lading used by the carrier.