The use of online cash registers when making payments for purchase and sale transactions involving individuals is mandatory in accordance with the requirements of the law on CCP No. 54-FZ of May 22, 2003. When accepting money (in cash or non-cash form), the buyer is given cash receipt, data on the completed transaction is entered through the online cash register and automatically sent to the Federal Tax Service. Information on refunds and adjustments to amounts for payments made through the cash register must also be transferred to the Federal Tax Service.

Partial refund by check (online cash register): how to apply

The buyer may initiate a refund of the amounts paid by him cash in full or in part, if:

the product is returned due to its non-compliance with the stated characteristics;

products of proper quality are returned within the allotted two-week period;

The cashier announced the incorrect amount to be paid and accepted the inflated amount of payment.

A partial refund of money on a check provides for compensation of funds not for all items in the check, but only for one or several items included in one check along with other goods. That is, the client requests a refund not in the full amount of the check, but in the amount of the cost of one or more goods indicated in it. In order for this procedure to be completed correctly and not raise questions from the fiscal authorities, it is necessary to collect a set of documents justifying the need to make a return:

written application from the buyer, drawn up in any form and endorsed by the applicant’s handwritten signature;

act of return of goods, which reveals the reasons for the return acceptance of sold products.

After receiving these documents, the cashier generates fiscal documents reflecting the withdrawal of money from the cash register or return by bank transfer. If at the time of the buyer’s request there are not enough funds in the cash register to pay the refund, an additional letter of guarantee about a refund for the goods. Art. 22 of the Law of 02/07/1992 No. 2300-1 “On the Protection of Consumer Rights” allows the seller to make refunds on previously sold goods within 10 days from the date of receipt of the application from the buyer. The need to generate fiscal documents reflecting the issuance of money from the cash register for returned goods is also indicated by the explanations of the Ministry of Finance in letter dated July 4, 2017 No. 03-01-15/42315.

How can I make a partial refund of a check via cash register? The online cash register allows you to do this in several ways:

Generate a check for the goods being accepted back in the amount of its cost, indicating in the electronic and paper versions the attribute “return of receipt”.

If it is difficult to separate the goods from the general receipt or the transaction amount was indicated incorrectly, you can make a canceling receipt for total cost(sign “return of receipt”) and form a new receipt document for the difference between the amount according to the canceled fiscal document and the amount of the return (the “receipt” sign).

If the returned products were purchased on credit and part of the interest payments were paid by the buyer, the seller must reimburse not only the cost of the goods, but also the consumer’s expenses for repaying interest on the loan (justification - clause 6 of Article 24 of Law No. 2300-1). In this case, the reimbursement of money is separately fiscalized in the amount of the cost of the goods (the “return of income” sign), the second check shows compensation for interest payments (the “expense” sign).

The refund receipt must contain a reference to the original cash document on which adjustments are made. All completed fiscal documents for returns must be given to the buyer. At the end of the working day, the cashier draws up a report on the status of the counters and closes the shift.

Money can be issued to the applicant from the cash register if the purchase is paid in cash. If the initial payment is made in cashless form, the refund is issued to the consumer's card.

What to do when the reason for the refund to the buyer is a cashier’s error:

If an inaccuracy is detected before the buyer leaves, a check with the sign “return of receipt” is issued for the amount of the overpayment.

If an error is detected after the client leaves, a correction check is issued and an explanatory cashier is attached to it.

After completing fiscal documents at the end of the working day, the shift at the online cash register is closed. The results of transactions with the attributes “expense” and “return of receipt” are entered into the cash book for cash and cash register transactions, and incoming transactions are entered into the accounting register on the basis of the cash register system. At the same time, it is important to highlight information on non-cash payments; they are not reflected in the cash book.

In trading, it is not difficult to imagine a situation where you need to return money to a client. But with innovations in laws, this has become much more difficult, and not only from a technical point of view. We will tell you in great detail how to make and process the return of goods in a receipt at an online cash register, without causing problems with the Federal Tax Service and without wasting the client’s personal time.

Sign of payment in a cash receipt - what are they?

The format of a modern cash receipt is very different from what it was just a few years ago. Today, every document must include the following information:

Store information.

The total amount of the transaction.

Serial number of the order.

Tax contributions.

The exact time and date of receipt generation.

Fiscal data.

Actually a sign of calculation.

At the request of the owner point of sale Many other data may be printed, however, the ones listed above are mandatory.

What are the signs of settlement in a check of any type and format?

This term describes one of the mandatory initial data indicated on the cash receipt. It must be present on the document, regardless of whether it is paper or electronic form he is presented to the buyer. Possible options details are established by federal legislation. Among them:

Receipt is a standard sale of goods, records the moment when the purchaser hands over money to the seller and receives purchases in return.

Receipt return – printed when a reverse operation occurs, that is, the purchased item is returned to the store, and the buyer’s money is returned to the buyer in cash or to the card.

Expense – registration of the issuance of material funds to the client from the cash register for things received from him. Used in scrap metal collection points, pawn shops and other similar institutions.

Refunding is the reverse operation. It is used extremely rarely, but is nevertheless possible.

It should be noted that the procedure requires printing a new receipt, since all received cash register The information is immediately transmitted to the tax department. At first glance, this creates some difficulties, but in fact it also brings convenience, not only to the buyer, but also to the seller. Thanks to this introduction, there is no need to additionally create an act, which saves time.

When to return goods via online checkouts

Possible different situations, in which, in principle, you have to resort to a procedure, but basically this happens in two ways objective reasons. The first is related to the client's refusal to purchase. What caused such a desire, inadequate quality or one’s own preferences, is completely unimportant. When everything complies with the law, the seller is obliged to return the goods to the buyer via the online checkout.

The second reason for canceling a purchase is a typo when initial implementation cash receipt. The problem may be an incorrectly entered amount, unit of product or its name. In this case, it is impossible to do without correction, since this will lead to the transfer of incorrect information to the tax service, and at the same time to other troubles. As a result of the procedure, the buyer receives a new receipt, and the seller has to prepare other documents, which we will talk about later.

How to make a refund for goods at the online checkout: step-by-step instructions

The actions of the store employee are subject to the situation that led to the registration of the procedure. The period during which they must be returned also depends on this. financial resources into the hands of the consumer. If we talk about the most general algorithm of actions, it will look like this:

The customer notifies of his desire to cancel the purchase by means of a statement.

The employee draws up an invoice for that part of the purchased items that should be returned to the warehouse.

The entire debt amount is calculated.

A cash transaction is being carried out.

Registration of a refund for goods on the same day of purchase at the online checkout due to a seller’s error

This option is the simplest, including for the buyer himself. He does not need to submit any documents or write an application. It is enough to reprint the order with the correct price, name and quantity of the product. The client receives it directly at the cash register. If necessary, he is also compensated for the monetary difference.

For the cashier, this is not the end of the procedure. He must draw up a memo indicating the mistake made and also confirming the printing of new documents. The “wrong” check is retained by the employee and attached to the note as evidence.

It should be noted that these instructions only apply to situations where the problem was identified directly on the day of sale, and, if possible, at the very moment of purchasing the product. However, it is impossible to return it and get your money back in full. This requires a procedure using a different algorithm, which we will discuss below.

How to make, process and process a refund for a product to the buyer through an online checkout when the product is returned

No one can take away the right to completely cancel a transaction from a client, so if there are legal grounds for this: for example, the item turned out to be of inadequate quality, the wrong size, or the buyer simply changed his mind, the procedure is also carried out without delay, but is somewhat more complicated.

First, he will have to write a statement addressed to the store director, which indicates exactly what was purchased and for what amount, as well as the reason for the refusal. The form can be found on the Internet or requested directly at the point of sale. Additionally, you will have to attach a previously issued check and show your passport.

If the receipt has been lost, the seller will be able to find it at fiscal registrar, so there will be no problems for the buyer in any case. Unless more time is spent on registration. Next, the seller will have to take a few more steps:

Issue an invoice.

Print a check.

Give a new receipt and money to the client.

If the purchase was made using a bank card, the funds will be credited back to it.

How to make a return at the online checkout not on the day of purchase

This situation, according to the rules of the event, completely coincides with the previous one. The consumer will need a completed application and a receipt (if available), and the store employee will need an invoice and a printout of new documents. Upon completion of the transfer of funds back to the acquirer, the transaction is considered cancelled.

In addition, we note only one point. Returning an item a few days after its purchase requires special attention. Installed on different product groups different period during which such a procedure can be carried out. In addition, there are separate groups items that cannot be replaced or returned to the store.

How to issue a partial refund at the online checkout

One receipt often indicates several product items, but the buyer's claims may relate to only one or some of them. In this case, you have to resort to a completely different version of the procedure. In general, it is similar to the situation when the client wants to completely abandon what he purchased, which means an application, delivery note and other documents are drawn up. But all this describes only specific items that must be returned to the store.

Accordingly, the new fiscal document will also contain information only on certain items. The funds are returned according to the same. The original receipt, which contains proof of other purchases, is not taken from the purchaser. A copy is simply made from it, which remains at the point of sale. Thus, the person receives a new warrant covering the items that were returned and keeps the old one to confirm ownership of all the others.

How to return a receipt using an online cash register legally: documentation

Despite the fact that for the buyer the algorithm of actions is quite simple and requires practically no effort, the seller has to additionally prepare a lot of paperwork so that there are no problems with the tax service in the future. Among them may be:

Fiscal documents, that is, created directly on the cash register. These include all cash receipts, including those made for the purpose of correcting information.

Exculpatory – confirming the legality of the procedure. They can be an application from the buyer, an act of delivery of a previously purchased product, or a letter of guarantee.

Cash registers, which are created to record all transactions carried out at a retail outlet. These include receipts and expenditures, and a cash book.

With the introduction of innovations in laws on trading activities It has become easier to generate such reports, so this should be done without fail and, if necessary, provided to the tax service.

Writing an application

We have already talked about what is being included in this document, but let’s put another emphasis on its content. The buyer has the right to write an appeal to the director, but it must contain the following:

Passport details.

Why does the consumer refuse the purchased item?

The price of the purchased product, the date and time of the transaction.

Date, signature.

The store employee will have to ensure that it is filled out correctly, since this paper will remain here. The easiest way is to take care of timely printing of forms, which clients can fill out if necessary. As for the cash receipt, if possible, a copy should be made of it. If the receipt is lost, the cashier will have to find confirmation in the Federal Register, and reflect in the documents that the order itself was lost.

How to issue a refund on a card from an online cash register

Today, purchases with non-cash payments using credit cards are made much more often than with cash. In general, the measures for returning assortment do not differ, regardless of the payment method. Unless the card details are additionally entered into the application written by the buyer. In this case, funds can take up to ten days to arrive, and the client’s attention should be drawn to this so that he does not doubt the correctness of the seller’s actions.

How to issue a receipt for the return of goods at an online cash register if there is not enough money in it

This situation does not occur often, but it still turns out to be very unpleasant for the client. It does not require you to act in any special way in terms of paperwork; the funds are simply returned to the buyer not immediately, but later. By law, the retail outlet has 10 days to do this. Sometimes this is not enough to collect the amount. Then they can be withdrawn from the current bank account or another cash register of the company, if any.

If the purchase was made for cash, and they want to receive a refund via non-cash payment

To begin with, the client will have to clarify this desire in the application along with the details for transferring funds. Otherwise there are no differences from the general procedure.

The only point that should be further clarified is that such a change in the form of payment is possible only if cash was initially used. If the purchase was initially made using a bank card, it is impossible to exchange it for real money; the funds will be transferred to the credit card from which they were debited.

How to complete the procedure via POS terminal

Steps may vary slightly. It depends on the hardware you're using, but they usually look like this:

The store employee selects the “Financial” section.

After this, the amount is entered, and the consumer confirms it and enters the PIN code.

The completed check is printed and given to the purchaser.

The money must be returned within five working days.

Why do you need a correction check?

The need for this document arises if the seller discovered his own mistake some time after the transaction was completed, when the buyer had already left the outlet. It is impossible to leave the situation as it is, since at the end of the day the profit at the cash desk will not correspond to the report. The printing of such a receipt is always accompanied by the preparation of a report indicating the error that occurred.

However, the preparation of an adjusted order is required only when excess funds are detected. If there is a shortage, there is no need to punch additional checks. The procedure must be completed before the end of the work shift and the preparation of the Z-report.

Methods for making changes and returns to incoming and outgoing procedures

How to return to Atol, Shtrikh M and Mercury

What products can be returned through online checkouts?

The consumer has the right to refuse any purchase, regardless of its quality, in deadline. For products with properties that meet the requirements, it is 14 days, for defective items - a warranty period or 2 years, if none was declared.

But there are exceptions included in a special list. These include items providing personal hygiene, cosmetics and perfumes, underwear, medicines, household chemicals, plants, technically complex goods, animals and some other groups. They are not returnable under any circumstances.

Conclusion

It’s easy to make a return through the online checkout the next day, at the time of purchase or within the designated time. To do this, just learn a simple algorithm and strictly follow it. This will avoid conflict situations with clients and create the right image of the company. Therefore, it is extremely important to train each employee behind the CCP in the necessary actions. This will simplify the work of the entire outlet. Contact us for necessary equipment to optimize your business, contact the Cleverence company.

Number of impressions: 1164 Does the current legislation provide for the issuance of return receipts for cash register equipment (returns can be different: an erroneously punched cash receipt, a return of goods from a buyer, an incorrect amount in a receipt, etc.)?

Having considered the issue, we came to the following conclusion:

The legislation does not provide for the issuance of return checks for cash register equipment.

The basis for reducing the revenue of a cash register in the event of an erroneous entry of a cash register receipt (including an incorrect amount in the check) is a duly executed act of return of funds in Form N KM-3 with the erroneously entered cash receipts for that day attached to it.

If the buyer refuses the goods on the day of purchase, it is necessary to draw up a statement of return of funds in Form N KM-3 in the amount of the cost of the returned goods with a cash receipt attached to it.

When the buyer returns the goods not on the day of purchase (payment), the funds must be returned from the cash register on the basis of an expense cash order with the obligatory entry of the cash issued in the cash book.

Rationale for the conclusion:

First of all, we note that the regulatory documents do not provide for the issuance of return receipts for cash register equipment (hereinafter referred to as CCP or KKM) in case of a cashier’s error (erroneously punched cash register receipt, with the wrong amount in the receipt), as well as when the buyer returns the goods.

Document flow and registration of operations carried out through cash registers are regulated by the Standard Rules for the operation of cash registers when making cash settlements with the population (approved by letter of the Ministry of Finance of Russia dated August 30, 1993 N 104 (hereinafter referred to as the Standard Rules)).

In turn, the document flow of the central (main) cash desk, which means the entire amount of the organization’s cash, is regulated by the Bank of Russia directive No. 3210-U dated March 11, 2014 “On the procedure for maintaining cash transactions legal entities and simplified procedure for conducting cash transactions individual entrepreneurs and small businesses" (hereinafter - Directive N 3210-U).

Forms of primary documentation for recording cash settlements with the population when carrying out transactions using cash registers (forms KM-1-KM-9) were approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132 * (1).

Cashier error

The procedure for dealing with an error by a cashier-operator is given in clause 4.3 of the Model Rules.

If the erroneous printing of a receipt (including the incorrect amount in the cash register receipt) is not related to the sale of goods to the buyer and the error is discovered on the same day, at the end of the work shift a report should be drawn up according to the unified form N KM-3. In columns 4 and 5 of the act, you should indicate, respectively, the number and amount of each erroneous check. The act must be signed by the responsible persons of the commission. The commission should include the head of the organization, the head of the department (section), a senior cashier and a cashier-operator of the organization.
A special stamp “Canceled” must be placed on an erroneously punched cash receipt. The canceled check is pasted onto a sheet of paper and, together with the act in Form N KM-3, is submitted to the accounting department, where it must be stored along with other documents for the given date.

Let us remind you that the amount of revenue is determined by the readings of sectional counters (registers) at the beginning and end of the working day, recorded in fiscal memory CCT and on the control tape. Data on cash receipts must correspond to the amount of money received.

Thus, the amount of an erroneously punched cash receipt indicated in the act in form N KM-3 is reflected in column 15 of the cashier-operator’s journal (unified form N KM-4), and the cash register’s revenue for that day is reduced by this amount (see letter from the Federal Tax Service Russia in Moscow dated July 24, 2009 N 17-15/076525, decision of the Arbitration Court Sverdlovsk region dated 12.05.2011 N A60-45825/2010)*(2).

Thus, in the event of a cashier’s error (an erroneously punched cash receipt, an incorrect amount in the check), the basis for reducing the cash register’s revenue is a properly executed act in Form N KM-3 with erroneously punched cash receipts for that day attached to it.

Return of goods

The procedure for processing transactions when using cash register systems in the case of returning goods will generally depend on when the goods were returned:

On the day of purchase (before the shift closes and the Z-report is taken);

Not on the day of purchase (after the day's revenue has been entered into the cash book).
1. When returning goods of either proper or inadequate quality on the day of purchase (before the shift is closed and the Z-report is taken), a registration procedure similar to the above is applied.

For the refund amount, an Act on the return of funds to buyers is drawn up (form N KM-3) (see also letters of the Federal Tax Service of Russia dated 04/11/2013 N AS-4-2/6710, Federal Tax Service of Russia for Moscow dated 07/30/2007 N 34-25 /072141). The said act is drawn up by the members of the commission in one copy.

Canceled (initial) checks are pasted onto a sheet of paper and, together with the act, are submitted to the accounting department, where they must be stored with text documents for a given date (letters from the Federal Tax Service of Russia for Moscow dated July 30, 2007 N 34-25/072141, dated December 26, 2006 N 22-12/115771, dated 12/30/2005 N 09-24/668).

If the buyer presents a cash receipt containing several items of goods, it is necessary to issue a statement of return of funds in Form N KM-3 in the amount of the cost of the returned goods with a cash receipt attached to it. In this case, the organization can give the buyer a copy of the check in return, certified by the administration of the organization. This is indicated by the Federal Tax Service of Russia for Moscow in letters dated 06/08/2006 N 22-12/49655, dated 11/02/2005 N 22-12/80195.

Please note that the refund of the amount of money is made from the operating cash desk of the organization using a check issued at this cash desk, and only if the check has the signature of the director of the organization (manager) or his deputy (clause 4.2 of the Model Rules).

Amounts paid for customer-returned and unused cash receipts are recorded in column 15 of the Cashier-Operator's Journal (form KM-4), and the amount of revenue for that day is reduced by the total amount.

As explained in the letter of the Federal Tax Service of Russia for Moscow dated 07/09/2008 N 22-12/066519@, column 11 of the Journal indicates the amount of cash minus the amounts of returns and amounts paid according to documents (column 10 - column 13 - column 15 ).

According to paragraph three of clause 6.1 of the Model Rules, when closing an enterprise upon completion of work at cash register The cashier must prepare a cash report and hand over the proceeds along with cash report according to the cash receipt order to the senior (chief) cashier (in small businesses with one or two cash registers, the cashier hands over the money directly to the bank collector).

Since the cash register's revenue for the day is reduced by the amount of the return, the cash receipt order indicates the actual amount of money received during the day (including the return) (Resolution of the Federal Antimonopoly Service of the Ural District dated June 26, 2014 N F09-3350/14 in case N A60- 26808/2013). In this case, on the basis of a cash receipt order, the accounting records reflect the receipt of funds in the debit of account 50 “Cash”. Since the amount of money returned to the buyer on the day of purchase is not reflected in the cash receipt order, the amount returned on the day of purchase in the accounts and 90 “Sales” is also not reflected in accounting.

2. When returning goods not on the day of purchase (payment), a refund will be made via cash register equipment is not allowed (see letter of the Federal Tax Service dated 04/11/2013 N AC-4-2/6710). In this regard, the Act on the return of funds to buyers (Form N KM-3) is not drawn up.

As explained by the tax authorities (see, for example, letters from the Federal Tax Service of Russia for Moscow dated 01.10.2007 N 18-11/3/092847@, dated 30.07.2007 N 34-25/072141, dated 03.11.2006 N 22-12/ 97729), money is returned to the buyer not on the day of purchase only from the organization’s main cash register on the basis of a written application from the buyer indicating the last name, first name, patronymic and only upon presentation of an identification document (passport or a document replacing it). Additionally, a cash receipt confirming the payment made is attached to the application. To return money to the buyer from the main cash register of the organization, it is drawn up (form KO-2 approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 N 88).

Thus, the return of funds from the cash register not on the day of payment for the goods must be carried out by the cashier on the basis of a cash receipt order in accordance with paragraphs. 6.1, 6.2 of Instructions No. 3210-U with the mandatory entry of cash issued in the cash book (clause 4.6 of Instructions No. 3210-U, see also letter of the Federal Tax Service dated 04/11/2013 No. AC-4-2/6710).

Please note that payment (refund) for previously paid in cash and returned goods, uncompleted work, unrendered services can be made from the proceeds received by the organization (IP) (without crediting it to) (clause 2 of Bank of Russia Instructions dated 10/07/2013 N 3073-U "On cash payments").

Encyclopedia of solutions. Accounting for receipt of cash proceeds through cash registers;

Encyclopedia of solutions. Accounting for cash register revenue when transferred to the organization's cash desk.

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, member of the Russian Board of Auditors Liliya Fedorova

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of the MoAP Gornostaev Vyacheslav

The material is prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
*(1) From January 1, 2013, unified forms are not mandatory for use by companies (clause 4 of article 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, hereinafter referred to as Law N 402-FZ). However, there is an exception to this rule - the forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws continue to be mandatory for use (information of the Ministry of Finance of Russia dated December 4, 2012 N PZ-10/2012). In particular, forms of cash documents remain mandatory for use, since the use unified forms these documents are provided for by the regulatory legal acts of the Central Bank of the Russian Federation (see also letters of the Ministry of Finance of Russia dated 02/04/2015 N 03-03-10/4547, dated 05/27/2014 N 03-03-10/25243, Federal Tax Service of Russia dated 06/23/2014 N ED-4 -2/11941@).

*(2) Neither the Model Rules, nor the resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 N 132, which approved forms KM-3 and KM-4 and instructions for filling them out, nor others regulations regulating cash circulation and the procedure for using cash register systems do not require an explanatory note from the cashier-operator. The execution of this document is purely voluntary. However, its presence may be useful in the event of a dispute with regulatory authorities (see resolution of the Federal Antimonopoly Service of the Moscow District dated 04/09/2008 N KA-A40/2670-08).

As the Consumer Rights Protection Law states, any buyer has the right to return the purchased product. Read our article about in what cases it is possible to return goods via an online checkout, how to register it correctly, and within what time frame to return the buyer’s money without a fine.

Reasons for returning goods via online checkout

You can return goods via online checkout if the following requirements are met:

• the period from the date of purchase of the goods should not exceed two weeks (specifically 14 days);
• the product must not show signs that it has been used;
• must be saved appearance purchases with all labels, seals, etc., in other words, the returned goods must be fully suitable for subsequent sale;
• The receipt of payment for this product must be kept.

If for some reason the receipt is missing (damaged or lost), the buyer has the right to use witnesses as confirmation of the fact of purchase of this product.

Important! The buyer's lack of a receipt cannot be an argument for the seller's refusal to make a return. The cashier always has the opportunity to find the fact of purchase in the sales register and, if necessary, create a copy of the receipt.

Try the online cash register Business.Ru, which guarantees the sending of electronic receipts to your customers, ensures 100% safety of all data and allows you to control the actions of the cashier remotely.

Goods of inadequate quality include not only goods with defects or visible defects. This definition also includes things that do not match the style or color, goods with inappropriate configuration, dimensions, etc.

The deadline for returning funds to the buyer in accordance with the law Russian Federation, is equal to 10 days. However, in practice, payments are made at the time of return, after its documentation.

If the buyer also purchased a large item and its transportation will require financial costs, there are two ways to resolve the issue:

• the buyer has the right to demand delivery of the goods to the retail outlet by the seller;
• The buyer has the right to organize delivery on his own and subsequently demand reimbursement from the seller for delivery fees. This requirement must be indicated in the return application.

Important! If delivery is carried out by the buyer, the cost of transportation is subject to compensation only if there are supporting documents.

“Settlement indicator” in the return receipt

At the time of registering the return of goods at the online checkout, a cash document, in which, among other details, the “Settlement Attribute” must be indicated.

There are four types of this prop:

1. “Receipt” – direct replenishment of the cash register at the time of sale of products;
2. “Return of Receipt” is the opposite type of calculation to “Receipt”, used when it is necessary to return funds from the cash register;
3. “Expense” - used when accepting any products or raw materials from citizens (for example, payment when accepting scrap metal);
4. “Expense return” is a practically unused type of requisite, the opposite of “Expense” (it is used if goods accepted from citizens are returned back to the population, and the funds are returned to the cash register).

In our case (return of goods by the buyer), only one of the signs is used - “Return of receipt”. This sign is also indicated if it is necessary to return the advance or reimburse the cost of unprovided services.

How to make a refund at the online checkout: step-by-step instructions

The procedure for returning via online checkout itself cannot be called complicated. The main thing is to collect the necessary package of documents, create a cash receipt with the calculation attribute “Return of Receipt” and, in fact, return the cost of the goods to the buyer.

So, the step-by-step process looks like this:

1. The buyer writes a statement;
2. The cashier issues an invoice;
3. The cashier creates a cash receipt;
4. The cashier gives the buyer money (if the goods were paid for in cash, money is issued from the cash drawer; if the payment was made by bank card, returns are made to the buyer's card).

Documented procedure for returning goods via online checkout

Let's look at the return procedure from the documentary side:

1. Returning goods via the online checkout must always be accompanied by an appropriate package of documents, the first of which must be a statement from the buyer. Strictly shaped of this statement no, but there is a list of data that should be reflected in it:

• seller data (name, details, full name of the director, i.e. all information about the point of sale known to the buyer);
• information about the product (article number, color, etc.), you can find it on the labels;
• reason for return (style does not fit, product is defective, etc.);
• buyer data;
• date of writing;
• signature and transcript of the buyer's signature.

The application also indicates all additional information that the buyer wants to record. For example, this may concern information about a claim for compensation for the delivery of large goods to the seller.

2. The next document that must be drawn up is the invoice form TORG-12. Download the TORG-12 form >>

Certain requirements also apply to the invoice:

• The document is drawn up in two copies;
• The invoice must be dated and numbered with a unique number;
• The “Consignee” column must contain the data of the store (organization) to which the goods are returned - name, tax identification number, etc.;
• In the line “Delivery address” the address of the retail outlet is indicated;
• The “supplier” in this case is the buyer who returns the goods, i.e. The buyer’s data is entered in this column;
• In the line “Payer” the name of the store with the relevant details is indicated, because it is the store that will pay the refund amount;
• The “Reason” line indicates the reason for the return; in this case, the basis will be the buyer’s statement.

Next in the invoice is a tabular section in which you must provide a description of the product to be returned. The description includes the characteristics of the product, its packaging, the quantity in which the product was purchased, etc.

The result of filling out the invoice will be an indication of the total quantity of the returned goods and its amount.

Important! The invoice must be signed by both parties and, if possible, certified with the store’s seal. If the invoice does not have the buyer's signature, it becomes a useless document as it has no legal force.

It is also possible to draw up an invoice in any form; in this case, it must also contain all the details described above. If possible, a receipt confirming the fact of purchase is attached to the entire package of documents. If it is missing, you can skip this item.

A store employee issuing a return at the online checkout must check all the specified data with the buyer’s documents and then issue a return receipt. After this step, you can proceed to returning the money to the buyer.

The difference between a correction check and a refund check

There are situations when, at the time of settlement with the buyer, the seller does not punch the check. In addition to the human factor, the situation may arise, for example, due to a technical problem. As a result, there is a shortage at the cash register, which somehow needs to be explained. In this case, the cashier will be helped by a correction check.

The correction check is created strictly on the basis of any explanatory document ( memo on the fact of shortage, explanatory, etc.). Since the correction check is a fiscal document and also a form strict reporting, it will definitely be transferred to tax office, which in turn may request clarification on the fact that the adjustment was created.

Accordingly, an entrepreneur should keep all documents on the basis of which such checks are created.

Important! In order to avoid a fine, an entrepreneur must inform the tax service about the adjustment before the tax office learns about it from other sources.

IN economic activity In an enterprise that sells goods for cash using cash registers (CCM), situations often arise when the buyer returns the goods. In this article we will look at the legal grounds for returning goods purchased by the buyer and what registration procedure must be followed primary documents when returning money to the buyer when application of cash registers.

In accordance with Article 18 of the Law of the Russian Federation No. 2300-1 dated 02/07/1992. (as amended on December 30, 2001) “On the Protection of Consumer Rights”, a consumer to whom a product of inadequate quality has been sold, if it has not been agreed upon by the seller, has the right, at his own discretion, to demand:

• free elimination of product defects or reimbursement of costs for their correction by the consumer or a third party;
• proportionate reduction in the purchase price;
• replacement with a product of a similar brand (model, article);
• replacement with the same product of another brand (model, article) with a corresponding recalculation of the purchase price;
• termination of the purchase and sale agreement. At the request of the seller and at his expense, the consumer must return the defective product.

In addition, the consumer has the right to demand, instead of gratuitous elimination of defects in the goods or reimbursement of expenses for their correction by the consumer or a third party; or replacement with a product of a similar brand (model, article), the consumer has the right to return the product of inadequate quality to the manufacturer and demand a refund of the amount paid for it.

According to Article 22 of the Law on the Protection of Consumer Rights, consumer demands for a proportionate reduction in the purchase price of goods, reimbursement of costs for correcting defects in goods by the consumer or a third party, as well as compensation for losses caused to the consumer by termination of the purchase and sale agreement (return of goods of inadequate quality to the manufacturer), subject to satisfaction by the seller (manufacturer) or the organization performing the functions of the seller (manufacturer) on the basis of an agreement with him, within ten days from the date of presentation of the corresponding demand.

At the same time, on the basis of Article 25, if a similar product is not on sale on the day the consumer contacts the seller, the consumer has the right, at his own discretion, to terminate the purchase and sale agreement and demand a refund of the amount paid for specified product a sum of money or exchange it for a similar product when the corresponding product first goes on sale. The seller is obliged to inform the consumer who has demanded the exchange of a non-food product of adequate quality about its availability for sale.

The procedure for preparing primary documents when returning funds to the buyer when using a cash register will depend on when the goods were returned. Refunds to buyers can be made:

1. on the day of purchase (before the shift closes and the Z-report is taken);
2. not on the day of purchase (after the proceeds received for the day are entered in the cashier's journal and cash book).

The procedure for processing refunds to customers on the day of purchase

In accordance with the Standard Rules for the operation of cash registers when making cash settlements with the population (approved by the Letter of the Ministry of Finance of the Russian Federation dated August 30, 1993 No. 104) and the Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for accounting for cash settlements with the population when carrying out trade transactions using cash registers, the following procedure is applied for the buyer to receive funds on the day of purchase (before the shift is closed and the Z-report is taken):

The refund of the amount of money is made from the operating cash desk of the organization using a check issued at this cash desk, and only if the check has the signature of the director (manager) or his deputy. For the amount of the return, a certificate of return of goods is issued in form No. KM-Z.

The act on the return of goods in form No. KM-Z is drawn up in one copy by the members of the commission. At the same time, canceled (initial) checks are pasted onto a sheet of paper and, together with the act, are submitted to the accounting department (where they should be stored with text documents for a given date). Amounts paid to customers for goods returned on the day of purchase using unused cash receipts submitted by them are recorded in the cashier-operator's journal, form No. KM-4, in column 15 and the amount of revenue for that day is reduced by the total amount.

The cashier-operator journal, form No. KM-4, is used to record transactions for the receipt and expenditure of cash (revenue) for each cash register machine of the organization, and is also a control and registration document of meter readings. All entries in the journal are kept by the cashier-operator daily in chronological order without erasures. If corrections are made to the journal, they must be specified and certified by the signatures of the cashier - the operator, the manager and the chief (senior) accountant of the organization. At the end of the working day (shift), the cashier draws up a cash report and, together with it, hands over the proceeds from the cash receipt order to the senior cashier. After taking meter readings and checking the actual amount of revenue, an entry is made in the journal of the cashier - operator, which is confirmed by the signatures of the cashier, senior cashier and administrator of the organization.

We would like to draw your attention to the fact that the above procedure for returning funds, established in clause 4.3 of the Model Rules, is provided for a situation where a refund is made before the buyer receives the goods. Those. when the duties of the seller and cashier - operator are performed by different employees - the buyer punches the check at the cash register and goes to receive the goods, but for some reason does not purchase it (does not receive it), but returns the check to the cash register. In this regard, refunds from the cash register for returned goods, if they were purchased on the day of purchase, must be made from the organization’s main cash register.

However, organizations in their practical work allow the return of funds from the cash register where payment was made for the returned goods if they were purchased on the day of purchase. As for the tax authorities, they are loyal to the return of funds from the cash register not only for unsold receipts, but also for returned goods if they were purchased on the day of purchase

In the event that there is a need to issue funds on the day of purchase, and the buyer presents compelling arguments confirming the purchase of the goods in the store on the current day, but for some reason the cash register receipt is not presented, the payment of money must be made from the main cash register organizations.

The procedure for processing refunds to customers not on the day of purchase

The procedure for issuing a refund to customers not on the day of purchase (at the end of the working day after the seller closes the shift and the Z-report is taken) is determined by the following regulatory documents:

• Letter of the Central Bank of Russia No. 18 dated October 4, 1993. (as amended on February 26, 1996) “On approval of the Procedure for conducting cash transactions in the Russian Federation”;
• Letter from the Russian Federation Committee on Trade dated July 10, 1996. No. 1-794/32-5 “Methodological recommendations for recording registration of operations for receiving, storing and dispensing goods in trade organizations”

In accordance with paragraph 5 of Article 18 Federal Law Russian Federation No. 2300-1 dated 02/07/1992 “On the Protection of Consumer Rights” (as amended on December 30, 2001), the consumer’s absence of a cash or sales receipt or other document that certifies the fact and conditions of purchase of goods is not a basis for refusal to satisfy his demands (termination of the purchase and sale agreement and refund).

Refunds are made only from the organization's main cash desk based on a written application from the buyer indicating the last name, first name, patronymic and only upon presentation of an identification document (passport or a document replacing it). To return money to the buyer from the main cash register of the enterprise, a cash receipt order is drawn up in form No. KO-2, which also indicates the last name, first name, patronymic of the buyer and the details of his passport or other identification document. The procedure for drawing up and processing a cash receipt order was approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results.”