Letter requesting a refund, including money transferred erroneously

Grounds for returning erroneously transferred funds.

If an error is made in the transfer of funds, then in accordance with the regulations of the legislation of the Russian Federation, the payer is given the right to return the amounts paid.

Thus, if an incorrect transfer is made to another legal entity, in reality there are no contractual obligations between the payer and the recipient. Relying on Article 1102 of the Civil Code of Russia, the second party is obliged to return funds acquired unjustifiably to the sender. Moreover, if the return is delayed, the first party may demand compensation in the form of interest for the use of its funds. What is stipulated by Article 1107 of the Civil Code of the Russian Federation. Therefore, both parties have reasons and interests in the speedy return of the transferred amounts.

It is worth noting that funds transferred by mistake to a non-existent organization will be automatically returned by the bank within 5 business days. If this does not happen, a clarifying letter to the bank will be required.

Errors in details can be made when entering them manually. Experienced accountants use electronic copying when filling out payment documents or automated financial accounting tools (1C Enterprise, Internet Banking and others). In them, you can select the counterparty from the list or just enter the TIN. Most fields of the payment order will be filled in automatically.

Most often, inaccuracies occur when specifying the payment amount. Because in each specific case it is individual and, as a rule, is entered manually. Under such circumstances, there is a risk of overpayment under the contract. However, there is no need to worry.

The amount received in excess of the contract is also equivalent to funds acquired unjustifiably. And evasion of return entails liability on the basis of Article 395 of the Civil Code of the Russian Federation. Since the fact of unlawful retention and use of funds is recorded.

How to return accountable amounts to the organization’s current account

When drawing up the act, the following data is indicated: name of the organization (division, department, etc.); information about the cash register (model, registration number and manufacturer); Full name of the cashier who issued the return; numbers and amounts on the checks for which the refund was made; Full name of the official who made a positive decision on the reimbursement of funds.

As an annex to the act, it is necessary to submit an erroneously executed initial check, with the signature of the head of the organization and a stamp on repayment.

In case of an error on the part of the cashier, i.e. the amount on the check is entered incorrectly, the cashier is required to write an explanatory note. Such a note is drawn up by the cashier addressed to the head of the organization, which sets out the reason for the incorrect actions that led to an error in the cash receipt. The reason may be inattention when working on the cash register, overwork or poor health, malfunction or breakdown of the cash register, etc. This explanatory note is attached to the act.

Refund methods.

If the error was discovered immediately, the funds will be returned quickly. Due to the fact that the bank takes time to carry out operations, payments do not go through instantly. As a rule, a timely contact with the bank with a request to revoke a payment order solves the problem that has arisen.

But how can you return erroneously transferred funds if several days have already passed? There are two ways to resolve the issue:

1. Voluntary.

The emphasis here is on the agreement between the two parties. If the counterparty is respectable and interested in further cooperation, then it will promptly respond to a letter about the return of erroneously transferred funds. As a rule, organizations respond adequately to such incidents and treat mistakes made with understanding. At the same time, no one needs extra paperwork.

2. Judicial.

If the recipient independently refuses to return the erroneously transferred funds, then the sender can only resolve the matter in court. Only a statement of claim to the court with reasonable evidence of the current situation will help resolve the dispute.

Judicial practice has various examples of final results, both in favor of the injured party and vice versa. Therefore, it is better to entrust the process of paperwork and case management to qualified lawyers. This will significantly increase the chances of a positive resolution of the issue.

Refund to bank account

If there is no card , the consumer has the right to receive money to his current bank account. To do this, he indicates the details in the application:

• Owner's full name;
• TIN and BIC of the bank;
• Bank correspondent account number;
• Name of the office that services the account;
• Client's bank account number.

The refund mechanism is the same: the seller instructs the acquirer to transfer money to the buyer’s bank, which, in turn, credits it to the client’s account. Without a card, you can cash out at a bank branch.

Letter requesting the return of erroneously transferred funds.

It is not enough for any organization to make an oral request or demand to take any action, especially of a financial nature. Typically, a formal letter from another legal entity is required, which states the nature of the problem and specific details of the circumstances.

The structure of letters of this kind is not strictly specified. They are issued in free form. However, it is better to use the organization’s form indicating the details. Often, to effect a refund, it is necessary to reconcile mutual settlements.

Below are letters for the return of erroneously transferred funds:

Refund of erroneously transferred funds letter sample.

Document storage

All official correspondence is stored for at least 5 years, and letters for the return of money are no exception.

If the business activity is active and the correspondence is voluminous, use a log of incoming and outgoing letters, approving its form in the accounting policy and including in the job responsibilities of the responsible person the obligation to keep a log of correspondence.

Legal documents

• Art. 346.15 Tax Code of the Russian Federation
• Art. 249
• 250 Tax Code of the Russian Federation
• Art. 346.17 Tax Code of the Russian Federation
• Art. 314 Civil Code of the Russian Federation
• Art. 395 Civil Code of the Russian Federation
• 487 Civil Code of the Russian Federation
• Art. 717 Civil Code of the Russian Federation

Purpose of payment for the return of erroneously transferred funds.

In turn, the opposite situations arise. When erroneously transferred funds or an overpayment are received into the organization’s current account. In this case, you will need to check the counterparty, payments and the correctness of the amounts. If a decision is made to revert, it is important to fill out payment documents correctly. To ensure that these amounts do not appear in the reporting as income or expenses, the purpose of the payment for the return of funds must indicate the basis and the action being performed.

For example, the following formulations are suitable:

Refund of excessively transferred funds according to letter No. 37/1/19 dated 04/04/2019, according to invoice No. 4935 dated 03/18/2019.

Or

Refund of erroneously transferred funds according to letter No. 37/1/19 dated 04/04/2019, according to invoice No. 4935 dated 03/18/2019.

payment order can be found below:

Sample payment order for the return of erroneously transferred funds.

Refund of money to the buyer by bank transfer in accordance with the Civil Code of the Russian Federation

Let's consider the features of the procedure for returning funds by non-cash form, which are important to know.

When can I get my money back?

The time frame for transferring funds depends on the reason for requesting a refund:

If the seller, without legal grounds, refuses to return the money in full, then in this case you can also demand a penalty.

For each day of delay, the seller will owe 1% of the total amount. More details in Art. 26 Civil Code of the Russian Federation.

You can only receive payment of the penalty through the court (forcibly).

Package of necessary documents

Only the buyer can initiate a cashless refund. This is stipulated in the legislation of the Russian Federation. To do this, previously purchased goods must be handed over to a trading organization according to certain rules.

The product must be accompanied by a package of documents:

• warranty card (if available);
• a statement drawn up according to a certain sample, requesting a refund (or exchange of goods). Such a statement can also act as a claim;
• document confirming payment;
• copy of the passport;
• act on the results of the examination (if there was one).

This is important to know: Register of unscrupulous suppliers under Federal Law 223 and Federal Law 44

If a quality product is returned, the seller is interested in exchanging it, but will not refuse a refund.

According to Russian law, you should request a replacement for a previously purchased product on the day of purchase.

Expert opinion

Kurtov Mikhail Sergeevich

Practitioner lawyer with 15 years of experience. Specializes in civil and family law. Author of dozens of articles on legal topics.

In the application for the exchange of goods, it is necessary to explain the reason for refusing the purchase and indicate the desired qualities of the new product. To receive a refund on the day of purchase, an application from the buyer is not required.

You can only request a replacement for a similar product. If this is no longer the case, then the seller is obliged to return the money.

A sample application for a refund to the buyer by bank transfer can be downloaded here.

The loss of a sales (or cash register) receipt is not a reason for refusal to return funds.

According to the Civil Code of the Russian Federation, funds can be returned to the buyer on the basis of:

• testimony;
• package of necessary documents.

If payment was made by bank card, then the payment receipt will serve as a document confirming the purchase of goods. You can print it out in your personal online account or order it from a banking institution.

According to the legislative norms of the Russian Federation, the seller may refuse to return money in the following cases:

1. The consumer tried to return a quality product included in the food group.
2. Products subject to exceptions (not subject to exchange or return) are returned. This includes personal hygiene items, some medications, jewelry, etc. A detailed list of exception goods is in Decree of the Government of the Russian Federation No. 55 of January 1998.
3. More than 14 days have passed since the date of purchase (during this period, an exchange of goods or a refund for it is possible).

It is important to know about these points in order to avoid misunderstandings between the buyer and seller.

Nuances with VAT

If the purchased product is included in the category of products subject to VAT (value added tax), then when returning the funds, the seller can reserve the tax deductible.

In this case, it is necessary to correctly process the refund to the buyer, and then enter the information into the created declaration. The deduction will be made according to the standard sample.

Reflecting transactions using postings

When organizing a return, it is necessary to make appropriate records of the business transactions performed.

Postings that can be used to record the return of goods in 2021:

If an organization reflects its activities in the general system, then it is necessary to additionally reverse the VAT withheld from the goods by adjusting invoices.

This is important to know: Sales and purchase agreement with installment payment between individuals: sample 2021

When using these postings, various types of misunderstandings will be eliminated.

Refund period

According to the law, a refund to the buyer for non-cash payments must occur within 10 days from the date of filing the application. If the amount is returned for goods of inadequate quality, the period is extended to 14 days.

The seller sends a payment document to the bank for a refund. Within 3 working days, a bank specialist:

• register the payment document;
• will check if it is reliable;
• will send the payment for execution.

Further, the return period depends on the personal work of the individual bank. Commercial banks make refunds for non-cash payments faster than government ones. But, under no circumstances should the return period exceed 30 days.

How to return goods purchased in an online store

Buying and selling goods online is especially popular now. It is also possible to return a product purchased in this way.

According to the legislation of the Russian Federation, the buyer can refuse the goods ordered in the online store before it is transferred. You can also refuse a purchase after it has been transferred within 7 days without giving a reason.

Each online store is required to provide the buyer with instructions on the possibility of returning goods within a certain period. If this is not the case, the period for returning the product is extended to 3 months.

If the goods are purchased by bank transfer, the funds are returned to the buyer’s account.