Return to the supplier: postings and other rules for registration in accounting and more

If the product does not comply with the terms of the contract or is of poor quality, the buyer has the right to return it to the supplier. Registration of returning goods to a supplier in 1C has a number of features that we will consider in this publication.

You will learn:

• how to return goods to a supplier in 1C 8.3 Accounting;
• what documents need to be used;
• what transactions for returning to the supplier are generated in 1C 8.3.

For more details, see the online course: “Accounting and tax accounting in 1C: Accounting 8th ed. 3 from A to Z"

Attention! The VAT rate has been changed from 01/01/2019 from 18% to 20% and from 18/118 to 20/120.

What you need to pay attention to when returning to the supplier in 1C 8.3

Registration of a return transaction to a supplier in 1C 8.3 Accounting depends on some nuances:

• whether the Organization (buyer) is a VAT payer;
• whether the goods are registered before they are returned.

In this case, a quality or low-quality product is returned, does not affect the design.

Returning materials to a supplier in 1C 8.3 is no different from returning goods, so the step-by-step instructions for returning goods to a supplier in 1C 8.3 are also suitable for returning other goods.

The return of goods to the supplier is reflected according to Dt 76.02 “Calculations for claims” (chart of accounts 1C). If the returned goods have not previously been paid for, then when returning to the supplier in 1C 8.3, an additional entry Dt 60.01 Kt 76.02 is created, which automatically reduces the debt to the supplier by the cost of the returned goods.

Next, in step-by-step instructions, we will consider how to process the return of goods to the supplier in 1C 8.3 in various circumstances and what transactions are generated by 1C Accounting 8.3 in each case.

Return of goods to the supplier: accounting entries and features

When returning inventory items to the selling company, you should take into account the cost of the returned goods. If it is significant (according to the company’s UE criteria), and the goods shipped last year were returned in the next year, but before the date of approval of the financial statements, then the corrective entries are dated back to December of last year. If the correction was made after the date of approval of the reports, then it is carried out in the current year, using the retained earnings account - 84 instead of account 90. For example, the amount of sales revenue is reversed by posting D/t 62 K/t 84.

Shipment of goods and materials, insignificant in amount, occurred last year and adjusted this year:

• recorded in December if the return was made before the statements were approved;
• the current date if the event occurred after the statements were approved. In this case, last year's returns are reflected in the profits of previous periods in account 91.

Reflection in 1C 8.3 of the return of goods not accepted for registration to the supplier

On September 10, the organization’s warehouse received the goods “Chairman Parm” Sofa (10 pcs.) from the supplier MebelLand LLC in the amount of 210,000 rubles. (including VAT 18%). Upon acceptance of the goods, a defect was discovered (5 pieces).

On September 12, the defective product was returned to the supplier.

If a defective product is taken into custody or only part of it is returned, then the low-quality product is first registered and then returned to the supplier.

Purchasing goods

Document the receipt of goods at the warehouse with the document Receipt (act, invoice) transaction type Goods (invoice) in the section Purchases - Purchases - Receipt (acts, invoices).

If you are returning only part of the goods, then issue 2 documents Receipt (act, invoice) : one - for the receipt of goods accepted for registration, the second - for the receipt of goods not accepted for registration.

Fill in the data of primary documents in 1C (invoice and invoice) in the same way for both documents, according to the primary documents.

Receipt of registered goods

Receipt of goods not accepted for registration

In the form we indicate:

• Invoice No. from - number and date of the primary document;
• Amount - the total amount including VAT for the defective product;
• % VAT - Without VAT ;
• Accounting account - 002 “Inventory assets accepted for safekeeping.”

Postings upon receipt of goods not accepted for registration

Wiring is generated:

• Dt 002 - reflection of goods not accepted for registration.

Registration of SF supplier

Enter the date and number of the incoming invoice at the bottom of the Receipt document form (act, invoice) and click the Register .

Invoice document will be automatically filled in.

The List of supporting documents must contain both documents: receipt of goods accepted and goods not accepted for registration.

Returning goods to the supplier

For the return to the supplier of goods that have not been accepted for registration, fill out the document Return of goods to the supplier transaction type Purchase, commission based on the document Receipt (act, invoice) transaction type Goods (invoice) or in the section Purchases - Purchases - Returns to suppliers.

In the form we indicate:

• Receipt document - the document from which the batch is returned. May not be indicated if it is not known from which batch the item is being returned.

On the Products , fill in:

• Nomenclature - inventories that are returned to the supplier;
• Price, Amount - according to primary documents;
• Quantity - the number of returned goods;
• % VAT - VAT rate according to primary documents;
• Accounting account - 002 “Inventory assets accepted for safekeeping”, because the goods were not accepted for accounting.

Calculations tab unchanged.

Postings

Postings are generated:

• Kt 002 - goods returned to the supplier, not accepted for registration;
• Dt 60.01 Kt 76.02 - the debt to the supplier for returned goods has been reduced.

An invoice for the return of goods not accepted for accounting is not issued. An adjustment invoice from the supplier issued for a partial return of goods is not registered in the purchase book (Letter of the Ministry of Finance of the Russian Federation dated February 10, 2012 N 03-07-09/05).

Return and replacement of purchased fixed assets

Reflection in the buyer's accounting of the replacement of low-quality fixed assets.

Reflection in accounting of defects identified by the buyer upon acceptance of fixed assets (prior to acceptance for accounting) and replacement of low-quality fixed assets.

Reflection in accounting of receipts from a supplier of equipment (including VAT) that has minor deficiencies that the purchasing organization decided to eliminate. A claim has been submitted to the supplier to compensate for the costs of eliminating equipment defects.

Reflection in the accounting records of the purchasing organization of receipts from the supplier of equipment that has minor deficiencies. The organization cannot or does not want to eliminate the shortcomings of the received equipment.

Reflection in accounting of defects identified by the buyer upon acceptance of equipment (before acceptance for accounting), if the equipment is not accepted by the organization.

Reflection in the accounting records of defects identified by the buyer upon acceptance of the equipment (before acceptance for accounting), if the organization decided to accept low-quality equipment for registration.

Continued >>

Returning goods accepted for registration to the supplier in 1C 8.3 - step-by-step instructions

On January 10, the Organization purchased the “Imperial” Table (100 pcs.) from the supplier “CLERMONT” LLC for the amount of RUB 1,416,000. (including VAT 18%). On the same day, the goods arrived at the warehouse and were accepted for accounting.

On February 6, part of the goods (38 pieces) was returned due to a defect.

Purchasing goods

The purchase of goods is documented with the document Receipt (act, invoice) transaction type Goods (invoice) in the section Purchases - Purchases - Receipt (acts, invoices).

Study in more detail 1C: Typical scheme for purchasing goods in wholesale trade

Postings

Postings are generated:

• Dt 41.01 Kt 60.01 - goods accepted for accounting.
• Dt 19.03 Kt 60.01 - VAT accepted for accounting.

Registration of SF supplier

Enter the date and number of the incoming invoice at the bottom of the Receipt document form (act, invoice) and click the Register .

Invoice document will be automatically filled in.

Postings

Wiring is generated:

• Dt 68.02 Kt 19.03 - VAT accepted for deduction.

Returning goods to the supplier

Fill out the return of goods accepted for registration with the document Return of goods to supplier transaction type Purchase, commission based on the document Receipt (act, invoice) transaction type Goods (invoice) or in the section Purchases - Purchases - Returns to suppliers.

It does not matter whether part of the goods or the entire batch is returned.

In the form we indicate:

• Receipt document - the document from which the batch is returned. It may not be indicated if it is not known from which batch the goods are being returned.

On the Products , fill in:

• Nomenclature - inventories that are returned to the supplier;
• Quantity - the number of returned goods;
• Price —the purchase price of the MPZ; if the Receipt Document is specified, then the price is filled in automatically from the document; if not specified, then the last purchase price is indicated;
• % VAT - 18%, since the return of goods accepted for registration is a reverse sale.

Calculations tab unchanged.

Postings

Postings are generated:

• Dt 76.02 Kt 41.01 - goods returned to the supplier;
• Dt 76.02 Kt 68.02 - VAT is charged on the returned goods.

Issuance of invoices for return to the supplier

If goods already accepted for registration are returned to the supplier, then issue an invoice for their return at the bottom of the document form Return of goods to supplier .

Invoice issued for sales will be automatically created .

• Operation type code — .

Return of goods by VAT non-payer

On March 29, the organization’s warehouse received the goods Computer desk “Boomerang-3N(M)” (20 pcs.) from the supplier KMH LLC in the amount of 139,240 rubles. (including VAT 18%).

On April 10, part of the goods (2 pieces) was returned due to a defect.

Purchasing goods

Reflect the purchase of goods in the document Receipt (act, invoice) type of transaction Goods in the section Purchases - Purchases - Receipts (acts, invoices) - Receipt button.

Study in more detail 1C: Typical scheme for purchasing goods in wholesale trade

Postings

Postings are generated:

• Dt 41.01 Kt 60.01 - goods accepted for accounting.

Registration of SF supplier

Enter the date and number of the incoming invoice at the bottom of the Receipt document form (act, invoice) and click the Register .

Invoice document will be automatically filled in.

Returning goods to the supplier

Fill out the return of goods with the document Return of goods to supplier transaction type Purchase, commission based on the document Receipt (act, invoice) transaction type Goods (invoice) or in the section Purchases - Purchases - Returns to suppliers.

In the form we indicate:

• Receipt document - the document from which the batch is returned. It may not be indicated if it is not known from which batch the goods are being returned.

On the Products , fill in:

• Nomenclature - inventories that are returned to the supplier;
• Quantity - the number of returned goods;
• Price —the purchase price of MPZ including VAT;
• % VAT - Without VAT , because a company using the simplified tax system is not a VAT payer and does not issue an invoice (clause 5 of article 168 of the Tax Code of the Russian Federation).

Calculations tab unchanged.

Postings

Postings are generated:

• Dt 76.02 Kt 41.01 - goods returned to the supplier;
• Dt 60.01 Kt 76.02 - the debt to the supplier was reduced by the amount of the returned goods.

Return of goods: accounting entries from the seller

Having received a complaint, the supplier is obliged to take action - return or replace the product. If payment is made by the buyer, then the supplier takes into account the amount of the claim by recording D/t 62 K/t 76, recording the formation of an obligation to the buyer.

For this amount, the seller can replace the product by agreeing on the nomenclature with the buyer. If replacement of inventory items is impossible, then transactions for the sale of inventory items are issued with the amount adjusted using the STORNO method:

These entries cancel or reduce the sale amount by adjusting and issuing a return.

If the buyer did not receive the goods, but paid, then the seller does not open account 76 in such cases, registering the return to the buyer using the following transactions:

Refunds from the supplier: postings in 1C 8.3

On February 6, part of the goods (38 pieces) was returned due to a defect.

On February 8, payment was received to the bank account for the returned goods in the amount of RUB 538,080.

The return of funds from the supplier is documented using the document Receipt to the current account, transaction type Return from supplier in the Bank and cash desk - Bank - Bank statements section or based on the document Return of goods to supplier the Create based button .

In the form we indicate:

• Advances account - 76.02 “Calculations for claims.”

Postings

Wiring is generated:

• Dt Kt 76.02 - refund from the supplier for returned goods.