How can a supplier record returns of goods from customers?

Return of goods in 2020-2021

So, from 2021, VAT when returning goods to the supplier is required to be processed according to the following rules:

• The seller prepares an adjustment invoice and records it in the purchase ledger.
• The buyer no longer draws up an invoice, but registers the seller’s adjustment invoice in the sales book (if he managed to accept VAT for deduction, if not, then he accepts the deduction in the non-refundable part).

It does not matter for what reason the return occurs. This is how the return of both defective and high-quality goods is processed if it does not comply with the contract. If you issue a return with an invoice from the buyer (as was done previously, until 2021), the seller will lose the VAT deduction. The same procedure applies if the buyer does not pay VAT due to the use of a special regime (USN, UTII).

ConsultantPlus experts spoke about VAT deductions from the seller when returning goods. Study the material by getting trial access to the K+ system for free.

Such clarifications are provided by the Ministry of Finance (you can view the details of the letters using the links above). But at the same time, he makes the following addition: if the goods are returned under a purchase and sale agreement, where the parties change places, invoices are issued as for sales (see, for example, letters of the Ministry of Finance dated May 15, 2019 No. 03-07-09/34582, No. 03-07-09/34591).

Read more about issuing return invoices in this article.

Return of goods to supplier income tax

According to paragraph 2 of Article 468 of the Civil Code of the Russian Federation, if the seller transferred to the buyer, along with goods whose assortment corresponds to the purchase and sale agreement, goods in violation of the assortment condition, the buyer has the right, at his choice:

Based on paragraph 1 of Article 468 of the Civil Code of the Russian Federation, when the seller transfers the goods provided for in the purchase and sale agreement in an assortment that does not comply with the agreement, the buyer has the right to refuse to accept and pay for them, and if they have been paid for, to demand the return of the amount of money paid.

When the return will be a reverse implementation

As a rule, when returning goods, no one enters into a separate purchase and sale agreement, in which the buyer becomes the seller and the seller becomes the buyer. Therefore, it is not easy to immediately imagine the situation that the Ministry of Finance is talking about.

But even if there is no such agreement, reverse implementation may occur. Look carefully at the original contract. Does it contain a condition on the repurchase of goods by the seller? For example, if the buyer was unable to sell them before a certain time. This is the reverse implementation, in which the buyer must create an invoice.

The next point is important here. To avoid claims for deduction, the contract should clearly state that the return of the goods is carried out by return delivery, in which the buyer is the seller and the seller is the buyer. Then the inspectors will have no reason to find fault with the invoice (it will not be an adjustment, but a regular one). If there is no such specificity in the contract, claims are possible against any execution of the transaction:

• You made an adjustment invoice, and the tax office says: “You have a buyback, you need an invoice from the buyer” - and removes the deduction.
• Or, on the contrary, you have issued a return delivery, and the controllers tell you: “You don’t have anything written about return delivery, it says about a return” - and you also lose your deduction and are forced to go to court.

So review your contracts and make changes if necessary.

By the way, buyback is possible not only for unsold quality goods, but also for defective ones (letters from the Ministry of Finance dated May 15, 2019 No. 03-07-09/34582, No. 03-07-09/34591).

Returning goods to the supplier in 1s 8 3 income tax

After all, when using it, you will not have discrepancies in the cost of identical goods (returned and those that were in your warehouse). In accounting, the return of goods is also a cancellation of the original transaction. According to the general principle, in accounting, transactions should be reflected based on the priority of content over form.

• act on identified deficiencies - in the form approved in the company’s accounting policy (you can take form No. TORG-2);
• return invoice marked “return of goods” - according to the form established by the company (you can take form No. TORG);
• free form letter of claim. In it, provide links to the relevant legislation or terms of the contract;
• invoice (if the company applies the general taxation regime).

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Return of goods: difference in accounting

The differences between a return and a buyback are also important for reflecting the transaction in accounting.

Regular return

When returning goods that have been accepted for registration, the buyer will make the following entries:

• Dt 76 (not 62!) Kt 41 - for the cost of return;
• Dt 76 Kt 68 - for the amount of VAT on the adjustment invoice.

The seller must reverse:

• revenue: Dt 62 Kt 90;
• cost: Dt 90 Kt 41;
• VAT: Dt 90 Kt 68.

Buyback

The buyer reflects the sale of goods:

• Dt 62 Kt 90 - for the redemption amount including VAT;
• Dt 90 Kt 41 - for the cost of returned goods;
• Dt 90 Kt 68 - for the amount of VAT.

The seller, accordingly, enters these goods into his account:

• Dt 41 Kt 60 - for the cost of return (redemption);
• Dt 19 Kt 60 - for the amount of VAT;
• Dt 68 Kt 19 - VAT deductible.

Is the Return of Goods to the Supplier Subject to Income Tax?

the buyer returns the goods to him, the seller accepts for deduction the VAT accrued upon their shipment. In the VAT return for the quarter in which the returned goods were received from the buyer, the seller reflects:

(RUB 118,000 – RUB 18,000 – RUB 90,000) – other expenses are recognized between the return amount and the cost of the goods. after the end of the year in which the implementation took place, but before the statements for this year are approved; after approval of the reporting for the year in which the implementation took place. – revenue from sales is reflected; – VAT is charged (if the organization is a tax payer and the goods sold are subject to this tax); – the cost of goods sold is written off.

Results

The procedure for processing the return of goods to the supplier has changed since 2019 and is now uniform: the supplier draws up an adjustment invoice, and the buyer only draws up an invoice marked “return of goods.” The buyer does not issue an invoice for the return. Based on the adjustment invoice, the seller accepts VAT for deduction during the period of return of goods, and the buyer recovers the VAT.

For a sample of filling out a correction invoice for returning goods to a supplier, see here.

Sources:

• Tax Code of the Russian Federation
• Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137

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Return of goods to supplier income tax

When processing product returns, tax profit is recalculated, with a recalculation of charges for payment of supplier services, tax liability, as well as tax credits for both the recipient and the supplier, provided that they are subject to this adjustment.
In accordance with Art. 346.26 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter referred to as the single tax) can be applied by decisions of representative bodies of municipal districts, city districts, legislative (representative) government bodies of federal cities the meaning of Moscow and St. Petersburg in relation to the types of business activities defined in paragraph.

Returning goods to the supplier VAT income tax

and also for income tax purposes, operations for the buyer to return unsold goods to the seller, which are carried out on the basis of an additional agreement after the execution of the supply agreement, are operations for the sale (purchase) of goods. This opinion was expressed by the Russian Ministry of Finance in letter dated 02/18/13 No. 03-03-06/1/4213.

For the cost of goods returned to the supplier, draw up an invoice in form No. TORG-12 and an invoice. For information on how to draw up an invoice when selling property at cost, taking into account input VAT, see How to calculate VAT when selling property that was accounted for at cost, taking into account input VAT.

Desk audit: preparing a reasoned answer

What to do and how to explain: check the validity of the use of deductions and document them. If you do not want to waste time preparing explanatory and supporting documents, use your right to transfer the deduction to the next tax period. This possibility is enshrined in clause 1.1 of Art. 172 of the Tax Code of the Russian Federation. The deduction for one invoice can be divided into several tax periods.

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Based on the results of financial and economic activities for the first half of 2021, the company actually incurred a loss. The main type of economic activity of the organization is the sale of equipment and its further maintenance. The company's profitability indicators in the first half of the year were influenced by several reasons.

Is the Return of Goods to the Supplier Subject to Income Tax?

Let's consider how VAT will be reflected by the buyer when returning goods to the supplier. Goods can be returned from the buyer to the supplier in two types:

• of proper quality,
• of inadequate quality (defects, incompleteness, non-compliance with what was ordered, etc., etc.).

• before signing the delivery note by the buyer (i.e.
  The report was tested on versions: 1C: Enterprise Accounting 3.0.53 and higher The report code is completely open Paid modification is possible, the cost of an hour is negotiated separately. If necessary, we can provide paid consultations on identifying the differences between income tax and VAT If it is necessary to take into account individual nuances and modifications to work in modified configurations, the work is paid by the hour.

Return to supplier in income tax return

Rules for maintaining the sales book (Appendix No. 5 to Resolution No. 1137) when returning goods accepted for registration, the taxpayer must register this invoice in the sales book. This sequence of actions assumes that during the return period the tax is calculated by the buyer, and he does not need to adjust the VAT previously accepted for deduction (when accepting the goods for accounting). And then in the tax return approved by Order of the Ministry of Finance of Russia dated October 15, 2009 N 104n “On approval of the form of the tax return for value added tax and the Procedure for filling it out” (hereinafter, respectively, the VAT Declaration and the VAT Procedure), during the period of returning the goods, information about VAT is reflected in columns 3 and 5 in lines 010 (020) of section 3 “Calculation of the amount of tax payable to the budget for transactions taxed at the tax rates provided for in paragraphs 2-4 of Article 164 of the Tax Code of the Russian Federation” (clauses

Tax Code of the Russian Federation by the seller (see also decision of the Supreme Arbitration Court of the Russian Federation dated September 30, 2008 N 11461/08, resolution of the Federal Antimonopoly Service of the East Siberian District dated October 9, 2013 N A33-15601/2012, resolution of the Federal Antimonopoly Service of the Volga District dated February 12, 2013 N A65-14995/2012) .

At Decathlon you can exchange an item for a different size without a refund.

The Decathlon store specializes in the sale of sports equipment, clothing and shoes. It is very popular among the population, since most of the brands presented in the store are the property of Decathlon itself - accordingly, prices for some products here are cheaper than in the neighboring Sportmaster, and the quality is the same, if not better. Decathlon, like any store, has its own return policy. Exchange or return of goods of good quality My daughter bought me sweatpants, which turned out to be too big and short for me. Not particularly worried about this, I went to the store to change my trousers.

But that was not the case: firstly, there is no exchange of goods in the store, you can only return it. Well, it’s okay, I decided, not expecting anything bad. And then I received a second refusal: the fact is that the money for the goods can only be returned to the plastic card with which my daughter paid. Naturally, I don’t have this card and couldn’t have it. In response to my request to invite the store management, I received a third refusal: it will be from 17-00 (I was in the store at 13-40). The money will be returned either by postal order (if you paid in cash to the courier) or by transfer to a bank card (if you paid on the website using it).

Sample application for a return to Decathlon.pdf Review of an application for a return remotely takes about 10 days by law. So, don't worry if you have to wait a week and a half for a response - this is absolutely normal. back to contents Problems when ordering on the website If you were not delivered what you ordered, or you discovered damage due to the fault of the carrier in the purchased product, you can:

• Deliver a replacement item within the first 30 days after you return an “incorrect or damaged item;
• Pay compensation for shipping by Russian Post (and goods with such problems can only be returned by sending the parcel to the warehouse). You will need to provide postal receipts for this;
• Refund partial shipping costs if the damaged/nonconforming item was part of a larger order.

Is the Return of Goods to the Supplier Subject to Income Tax?

In June, Vega sent Orion a letter requesting the return of goods in the amount of 59,000 rubles. (including VAT - 9000 rubles). In the same month, an invoice and invoice were issued. “Vega” is a VAT payer and uses the accrual method in tax accounting. The company's accountant made the following entries. In April: DEBIT 41 CREDIT 60–100,000 rub.

And this cost should be based on your actual costs of purchasing the product from the original supplier or producing it. Therefore, the returned goods should not have a new value. And even an invoice for the return of goods, in which the buyer indicates its sales price, should be considered only as a document confirming the fact of the return.

Decathlon return under warranty

The main secret of the company is ease of service. A well-thought-out interface of the virtual store allows you to quickly select and add the required item to the cart. Payment by bank transfer and cash, return of Decathlon goods can be made directly in the store or at the production warehouse. The online store offers two ways to quickly return purchased products. This is the return of Decathlon goods directly to the brand’s offline stores.

The return period is 30 calendar days from the date of delivery. In accordance with the General Conditions of Sale, only goods of good quality that have retained their presentation, packaging, seals and labels, and have not been worn or used, are accepted for return. Otherwise, returns/exchanges cannot be processed.

1) Go to any of our stores yourself. You do not need to issue a return in your personal account and the refund is carried out at the Information Desk of your store. Yes.

For absolutely any shoes, even for 600 rubles (they exist there too). But idiots say: “what cheap shit, it will probably fall apart in a month and buy Adidas or Nikes for 10 thousand, with a guarantee, lol, - 1 month. I myself bought sneakers from Decathlon for 599 rubles, wore them almost every day, after 1.6 years the seam on the toe began to come apart a little (just a little). After 1.8 years I returned it without problems.

Oh yes, I was also paid for using them, since they went up in price by 300 rubles and according to clause 28.4, it seems, I demanded the difference in price. A friend's Adidas shoes broke after 10 months. And they didn’t give him a damn refund for the 8 thousand sneakers. So it goes. For me, Decathlon is generally top in terms of price-quality ratio. It’s a pity, I’ve already bought the entire range suitable for me there, but nothing new has appeared yet. at first.

After working there for quite some time, I understood. That working at Decathlon makes people stressed out. From the beginning you get settled and everything is fine, you work and understand that there are a lot of opportunities in the company. You begin to strive to develop, they tell you that everything will work out.

When you hear this every day, you realize that it is a lie. When they tell you about a job with a good salary, it’s a DECEPTION. The company has a large staff, although it could increase most of it, but it doesn’t do this - it’s not in its interests. Management does not treat employees very well; they may spend your earned money on the needs of their business travelers, and you will be left without a bonus.

You can also be fired without warning or forced to be laid off and at the same time violate the labor law. code. And this is just the beginning, if you then want to quit of your own free will, then it will be difficult to get a job because they will slander you. And it won't end until Fr. Read more>>

How to reflect the return of goods from a buyer in tax returns

Thus, if the sale and return of goods, the profit from the sale of which is preferential, were carried out during one reporting period, then when filling out the declaration for the quarter, the indicators for calculating profit will be reflected taking into account this return, i.e. no changes and/or additions to the tax return are required.

When calculating income tax in the event that goods are returned to the supplier, the proceeds from the sale of goods and the corresponding costs in the reporting period in which the goods were returned are subject to adjustment. In this case, the amount on line 1 of Section I, Part I of the income tax return submitted for the reporting period in which the goods were returned is reduced by the amount of proceeds from the sale of goods, and the amount on line 2, Section I, Part I of this declaration is reduced by amount of costs. No changes and (or) additions to the income tax return are required, i.e. section III “Information on understatement (overstatement) of the tax amount” is not completed.

How to change your purchase at Decathlon

However, it cannot contradict the law “On the Protection of Consumer Rights,” so if you find that what you purchased is not suitable for you for any reason, you can begin the return procedure. To do this, you need to know the nuances and legality of returning your specific purchase. How to return an item to a Decathlon store? Also, item mismatch may be the reason for a return.

The Decathlon website operates with its own special rules. That is, it could be: gymnastics ribbons, weights, balls, rackets, beams, etc. All these items are not included in the list of goods that cannot be returned. Or Article 25, if there are no defects, but the dimensions and anything else are not correct.

How to return an item to Decathlon? Read about how to return a product of good quality to a Decathlon store in the next section. In these two cases, the seller owes you:

• Decathlon, Chain stores
• Decathlon can I return an item?
• Decathlon - Shoe returns

Decathlon returning goods purchased in store