Refund to the buyer by bank transfer. Registration of a refund to the buyer

The buyer has the right to exchange or refuse the purchased product if he is dissatisfied with the purchase and demand a refund cash.

You can return the money in cash, through a bank card or to a bank account.

Let's look at how the procedure for returning funds to a buyer by bank transfer takes place in 2019.

To answer the question correctly, you need to understand the basic concepts:

The procedure for returning funds by bank transfer is regulated by Law No. 161-FZ of June 27, 2011.

The procedure is also explained by the Letter of the Federal Tax Service of Moscow dated September 15, 2008 No. 22-12/087134 (http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=MLAW&n=97561&div=LAW&dst=0 %2C0&rnd=0.8502985918046181#049498267240389815).

Refunds to the buyer are made upon presentation of:

The application is drawn up in free form.

Funds that were deposited into the store account by bank transfer cannot be returned by issuing cash from the cash register.

Next, the quality of the product and the customer’s claims are checked on site or by examination.. This measure is necessary to determine the legitimacy of the buyer’s request.

When the parties come to an agreement, an on-site inspection of the goods is carried out, or the seller issues a return.

If no agreement is reached and the seller does not wish to accept the goods back, the buyer may request an examination at the seller's expense.

The examination resolves disagreements between the parties and establishes the actual reason for the discrepancy between the characteristics of the product and the declared ones.

However, when it is revealed that the goods are damaged due to the fault of the buyer, the buyer reimburses the cost of the examination in full and withdraws the return application.

The seller always offers to replace the product with a similar one.

Refunds are made only when:

The above letter from the Federal Tax Service, which explains the procedure for returning funds by bank transfer, states that if the buyer paid with a payment card and then returned the goods, the refund is made on the basis of a cashless return receipt to the holder’s card, if he presents cash receipt and a payment card.

If the product is returned on the day of purchase, the payment transaction from the payment card is cancelled.

If the buyer can prove that the product is defective, the seller must transfer a certain amount of funds for the examination.

The terms for returning funds to the buyer by bank transfer vary depending on the basis for which the procedure is carried out.

If the product is of poor quality, funds must be transferred within 10 days. This is indicated by Article 23.1 of the Consumer Rights Protection Law.

If the product is of high quality, but the buyer returned it within 14 days after purchase, a refund is made within three days (Article 25 of the above-mentioned law).

The consumer has the right to exchange a non-food product for a similar product from the same seller from whom he purchased the product, if the buyer is not satisfied with the shape, dimensions, style, color, size or configuration.

If the consumer agrees to exchange a product for a similar one, but it is not currently on sale, by agreement of the parties, the seller must inform the consumer about the availability of a similar product for sale.

If the seller does not intend to return the amount without reason, the buyer has the right to demand a penalty of 1% for each day of delay (Article 26 of the Civil Code of the Russian Federation). But the penalty is collected in court.

If with VAT

The question often arises: how is VAT refunded if the product is from a category on which value added tax is paid?

When returning funds, the seller can deduct tax. This point is reflected accordingly in tax return buyer. The deduction procedure is standard.

If the purchase was made in an online store, the product can be returned within a week after receipt.

It must be remembered that there is a rule according to which the seller must notify the client in writing about the rules and terms of return.

If he does not do this, the return period immediately increases to 3 months.

Whenever conflict situation and the store refuses to return the money, the buyer can write a complaint to Rospotrebnadzor. First, a written complaint is sent to the store.

If there is no response, the complaint is sent to the supervisory authorities. It is more profitable for stores to reach an agreement with the buyer than to pay large fines for violating the rules.

To conclude this article, I would like to answer the most common questions.

“I returned the pants to the store. The purchase has been paid by bank card. The seller stated that he could not transfer the money now due to the re-equipment of the systems. Can I take the money in cash?

When paying for goods by card, the refund is also made to the bank account. Otherwise, the seller will be fined 50 thousand rubles for misuse of funds.

“I returned a sweater purchased from an online store. They drew up a transfer certificate, but did not return the funds. Is it possible to “force” the seller to return the money?

Refunds must be returned within 10 days of requesting a refund. If there is no response, a claim is sent to the seller. If there is no act, a postal receipt can be used as evidence. If there is still no response, go to court.

The procedure for returning goods by bank transfer is regulated by clause 1 of Art. 524 GK Russian Federation. IN documentary act it is said that the seller needs to provide a receipt (sales or fiscal) and confirmation of payment for the purchase. This could be a bank statement or online bank application data. The seller returns the cost of the commodity unit by transfer to a bank card or bank account.

Nuances of the operation

The buyer can only receive money for damaged products via a card or bank account. Cash issuance according to letter No. 29-12 of the Ministry of Taxes of Russia of Russia is considered as cashing out a card. In the case when you need a refund to the buyer by bank transfer, but in the form real money, the operation is performed under an acquiring agreement. The payment is regulated by letter No. 22-12 of the Federal Tax Service.

According to clause 21 of the Rules for the sale of goods remotely, the buyer is given 7 days from the date of purchase to exchange or return defective products. If the money is not received on his card on time, the seller is obliged to pay a penalty. The amount of compensation is determined at 1% per day of the amount paid for the goods.

Reasons for non-cash return of a purchase

The reasons for the return of funds by bank transfer are regulated by Art. 25 of the Law on Consumer Rights. You can request payment for:

• products that cannot be used due to a defect;
• products with characteristics that are not suitable for the buyer (color, size or style) - provided there is a cash receipt and proper presentation of the products;
• a product that does not correspond to the information about it.

Based on Article 12 of Law No. 2300-1, money is returned for products whose defects appeared during operation. Their presence is taken into account if not provided complete information when making a purchase.

Documents from the buyer

Registration of a refund to the card when returning goods will require the buyer to comply with the following conditions:

• products in salable condition (without defects, in original packaging);
• payment receipt, cash receipt and guarantee coupon;
• ID card - driver's license or internal passport of the Russian Federation;
• statement in any form.

It is not possible to return items from the personal care range, a number of products and technically complex products. Belonging to the latter is determined by the seller. The buyer needs to find out whether the product is in the technically complex category.

Seller's actions

In the process of returning goods by bank transfer, the seller must ensure the accuracy of the buyer’s information. It works as follows:

1. Determines the period when the product was purchased. Payment must be returned within 10 days.
2. Makes sure that the purchase does not relate to food products, toys or medicines.
3. Checks the integrity of the packaging and the product itself.

It is within the competence of the seller to offer the other party an alternative - a different color, a similar model from another manufacturer with a recalculation of payment. For low-quality products, money is returned within 14 days.

Documentation for cashless returns

The operation of returning money to the card when returning goods is carried out in the presence of a receipt or other payment document. The seller needs to draw up an act indicating:

• Name, full description, technical specifications products;
• purchase price;
• serial number of the receipt in the store database;
• reason for returning the product;
• real date.

The document is drawn up in two copies - the version with a fiscal receipt remains with the seller. He prepares a payment receipt for return to the banking institution and submits it along with the buyer's claim. If there is a defect in a product item, a certificate of inadequate quality is issued. For corporate buyers, non-cash funds are returned using the unified TORG-2 form.

The legislative framework of the Russian Federation does not clearly define the terms for returning goods - calendar or working days. The buyer has rights from the point of view of the Consumer Protection Law, therefore non-cash funds are transferred after a set number of calendar days.

If the consumer is not satisfied with his purchase, he can return what he purchased back to the store. To do this, you must present a cash receipt or other document proving payment for the purchase. If the receipt has not been preserved, it is allowed to provide testimony of a witness who saw the fact of the acquisition.

In case of refusal of goods directly on the day of purchase, the client submits a fiscal document, and the seller fills out an invoice for the accepted purchase.

But, if the client came to the store for the occasion in question, a few days after making the purchase, there will be a slightly different procedure for transferring the money spent by the client.

To do this you will need the following documents:

• Application indicating the client’s passport details and the reason for refusal of purchase;
• Fiscal document;
• Cash order.

In this case, the money is issued by the cashier at the store’s cash desk using a debit order, indicating the client’s passport details.

The procedure for returning funds to the buyer

It is the client's right to choose a payment method. Therefore, the form of payment depends on the buyer’s wishes and the technical capabilities of the point of sale. That's it now more people They pay at retail outlets using credit cards or divide payments into cash and non-cash. In such cases, the store seller is faced with the question of how to refund the money if the customer requests it.

In this case, certain rules apply. If the purchase was paid in cash, the refund is made from the cash register, as well as by bank transfer. In the latter case, the client must make a written request for the return to be made to the card, and indicate the relevant details.

Cash in mandatory must be returned in cashless form if the purchase was originally paid for by card.

Refund to the buyer by bank transfer

If the buyer paid for the goods with a card, used an online wallet, made a transfer or payment from an account, the amount is returned in a similar way.

When making a return you must provide:

• Product with preserved primary properties and intact packaging;
• Warranty service coupon, if available;
• Passport or other document confirming the identity of the buyer
• Application with a request to return the spent funds.

The application is drawn up in free form or according to a specific template used in a particular point of sale.

Grounds for returning money to the buyer

If the purchase does not suit the citizen in color, size or other physical parameter, you can return the purchased product within 2 weeks. The store is required to pick up the product only if the packaging, all seals and labels are intact. Moreover, the seller has the right to offer the client a similar product in order to make an exchange, this is done first. If such an item is not available on the day of request, the money is usually returned.

If you purchased a defective product, you can return it during the warranty period. If the seller is unable to cancel the defects or replace the product with a high-quality one of a similar brand, he will compensate the cost 100% of the time. In the event of failure to fulfill a supply contract concluded between two organizations, compensation is also paid if an advance payment was made under the contract.

Deadline for refunding money to the buyer when returning goods

The law provides for several deadlines for the return of funds. The period depends on the reason for canceling the purchase and the method of payment.

For non-cash payments, the money must be returned within ten days. Cash will be returned within 3 days. Returns for goods of inadequate quality are carried out within several weeks.

It should be added that if the payment of funds is delayed due to various circumstances, the client has the right to demand payment of a penalty. IN in this case The general rule is that the refund is 1% of the cost for each day of delay. However, such a claim is made only after a decision of a judicial authority.

Application for a refund to the buyer

The law on the protection of rights states that the buyer can exchange or return a purchase if it does not suit him in color, style, or size. And here you need to compose. Please note that there is a list of items that cannot be returned. These are medicines, personal care products, jewelry, plants.

If the purchase is not included in the special list, the seller is obliged to exchange the product or return its cost if a similar product is on at the moment time is missing at the point of sale. These options are possible only if the presentation, consumer characteristics and seals are preserved. During this procedure, it is necessary to draw up and sign a corresponding written request.

The buyer has the opportunity to exchange or refuse the purchased product if he is dissatisfied with the purchase. In this case, it becomes necessary to return to him the money received for the sold products.

The buyer has the right to demand a refund both for the goods already received and before receiving them. You will have to pay it both when you receive cash and when making payments through a bank card or current account.

When does such a need arise?

If a purchase is made individual through the object retail, then it is of a public nature. The conclusion of this agreement is confirmed by any fiscal document (check or receipt) issued by the seller indicating payment. If the purchase is made by a legal entity from a supplier who has registered its business, then a contract is concluded that regulates the procedure for mutual settlements.

The seller must return the money under the following circumstances:

• In the event that the buyer refuses a purchase that does not suit him with color, size or any other physical characteristics. He has the right to return the purchased non-food product within 14 days from the date of purchase to the store. The store is obliged to accept the returned item only if its packaging is intact and all seals and labels are in place. Moreover, the seller has the primary right to offer another similar item as a replacement. If such a product is not available on the day of circulation, the seller returns the money for the purchase.
• In case the product does not meet the declared quality. The buyer has the right to return such goods during the entire period it is under warranty. If the seller is unable to eliminate its shortcomings or exchange the product for a quality product of the same brand, then he is obliged to return the payment in full.
• If it is impossible to ship goods under a supply agreement concluded between legal entities, if an advance payment was made under this agreement.

All the nuances of returns in online stores are discussed in detail in the following video:

What must be provided to the buyer?

If the buyer made payment for the goods by bank transfer: by bank card, from an electronic wallet, by postal order or from a current account, then The refund is done in the same way.

In order to process a return, you must provide the following:

• the product itself with saved physical properties and in undamaged packaging;
• warranty card if available;
• any identification document (passport, driver's license);
• fiscal document confirming payment;
• application for refund of funds paid.

The application is written in any form or in the form proposed by the store.

All additional costs incurred as a result of the return of the payment amount are borne by the seller.

It is not always possible to declare a refusal to purchase and a desire to return the money. The seller will not return the funds received if the following circumstances occur:

• the purchase is a food product of adequate quality;
• non-food products are included in the list of exceptions that cannot be exchanged or returned ( medicinal product, cosmetic product etc.);
• The buyer does not have a document proving payment.

In the latter case, a return is still possible if the buyer can prove the fact of purchase in another way, for example, with the help of witness testimony.

Step by step procedure

Upon receipt of the return, the seller performs actions in the specified order:

1. Sets the date of purchase. No more than 2 weeks should pass from the date of purchase; the day of purchase is not included in the calculation of this period.
2. Verifies whether the buyer has the right to return the product. If a product is classified as technically complex, it cannot be exchanged or returned.
3. Verifies the safety of the properties and integrity of the packaging. The buyer has the right to return goods with damaged packaging only if it is impossible to inspect it without opening it.
4. Offers an existing item with the same properties and characteristics for exchange.
5. If on the day of contact the store does not have a similar product, it prepares documents for return.

Documentation to be completed

• An authorized person signs a check or other document indicating payment for the purchase.
• The seller issues certificate of return of goods. This document does not have a unified form and is drawn up randomly, indicating the required details:
  • name and brief description returned products;
  • acquisition cost;
  • number of the receipt (check, order, etc.);
  • date and reason for refusal of purchase.

  The act is drawn up in 2 copies: one with the attached fiscal document on payment remains with the seller, the second is given to the buyer.

• for a refund by bank transfer is sent to the bank within the period established by law.

If the returned product is of inadequate quality, a certificate of non-conformity must be issued. If the purchase was made by an organization, there is a unified one for these purposes. Also a claim is required received from the buyer.

Reflection in accounting

When processing a return, it becomes necessary to make appropriate records about business transactions. Postings that record the fact of the return of goods from the buyer:

Dt	CT	Contents of the operation
62	90	Sales of goods reflected
51	62	Purchase paid
90	41	The cost of goods sold is written off
41	90	The cost of the returned goods has been restored
76	90	Reflected decrease in revenue
51	76	The amount of payment for the goods has been returned

If the company applies, you will also have to reverse the accrued VAT by adjustment.

Return period

The legislator has provided for varying the terms for the return of money depending on the basis for refusal of the purchase and the method of payment:

• funds are returned by bank transfer within 10 days;
• when paying in cash - within 3 days.
• refunds for defective goods are made within 2 weeks.

If the seller for any reason delays the payment of funds, the buyer has the right to demand a penalty. By general rule its size is 1% of the amount for each day of delay payment. Present this requirement only possible through the courts. Moreover, this can be done even if the payment was delayed by the bank or other organization transferring funds. The seller will be required to pay the penalty, after which he will be able to address a similar demand to the organization that delayed the transfer.

The law does not indicate exactly how the return period is calculated - in calendar or working days. But since legal status the buyer has priority, human rights activists interpret the law in their favor, counting the period in calendar days.

When purchasing, it is not always possible to correctly evaluate all the qualities of the purchased product.. In addition, some defects are revealed only after a certain period of operation. In this regard, there is a need to return goods purchased, including by bank transfer. This article will discuss the features of this procedure.

It should be noted that delivery of already paid goods to the store is possible both before and after receipt. The decision to take such an action may be based on various grounds, including:

• inadequate quality of the goods, which was discovered after payment was made. In this case, it is possible to return the purchase only during the warranty period;
• non-compliance of goods with certain buyer requirements(size, style, color, etc.). By law, delivery of the goods in this situation must be made no later than 14 days from the day following the date of purchase. But the selling organization has the right to increase this period. However, there are some restrictions that the seller usually warns about in advance. Thus, goods belonging to the category of personal hygiene, food, medicines and some others are not subject to exchange or return;
• impossibility of fulfilling the obligation under the supply contract on the part of the seller, if legal entity or individual entrepreneur payment has already been made under this agreement.

What documents must be provided to receive a refund?

The standard list of documents required for this operation includes:

• application for refund;
• identification document;
• item of purchase;
• warranty card, if the reason for delivery of the goods is its inadequate quality;
• document confirming payment (check).

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It should be noted that the return of goods if there are no defects in them is possible only on the condition that the buyer has not damaged the packaging and has not removed labels or seals. The exception is situations when inspection of the goods is not possible without opening the packaging.

In addition, delivery of a purchase to a store is permitted even in the absence of a receipt, if payment for the goods can be confirmed in another way (for example, using witness testimony or video recording). As a rule, sellers can identify their goods by markings, a stamp on the price tag, etc.

Procedure for returning funds to the card

It is advisable to consider the procedure for returning funds to the buyer’s card or account in several stages:

1. First of all, the seller is obliged to make sure that all conditions for accepting the goods are met: deadline; integrity of packaging, labels; product category.
2. Before issuing a return, it is the responsibility of the seller to offer the buyer to exchange the product for another, but similar product.
3. If on the day the return is issued there is no similar product in stock, the seller must issue a refund.

It should be noted that the return of funds deposited to the store account using a non-cash payment is not possible by issuing cash from the cash register.

To do this you need to send payment order to the bank, which will subsequently transfer funds to the buyer’s account.

Documents that need to be completed when returning

To make a return, a number of documents must be completed. Among them:

• application for a refund of funds transferred by bank transfer. The application is drawn up by the buyer on a form issued by the seller or according to the proposed form;
• certificate of return of goods in two copies. One of them, along with the check, remains with the seller, the second is transferred to the buyer;
• payment order to the bank in whose account the funds are located;
• buyer's complaint if the purchase does not meet quality standards;
• act of non-conformity of product quality drawn up by the seller.

How to reflect the return of goods in accounting?

The act of returning the goods with a receipt attached to it is transferred to the accounting department. Specialists of this department are required to carry out accounting of this operation in order to ensure correct taxation.

Accounting is carried out using special entries established in Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

Terms for returning funds to the buyer by bank transfer

Money paid for goods via non-cash payment must be returned within 10 days from the date of registration of this transaction. If the reason for the act lies in the presence of defects, then Returns must be made within 14 days. The increase in the period is due to the need to check the quality of the goods.

The costs of transferring funds to the buyer are borne by the store.

If the seller fails to fulfill his obligation to transfer funds, a civil claim may be brought against him. If there is a court decision on such a claim in favor of the buyer, the store will be charged a penalty of 1% for each day of delay.

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The penalty is also collected when the delay occurred through no fault of the seller. However, in this case, the store is given the right to reclaim the culprit (for example, a bank).

In addition, the seller may be held administratively liable under Art. 4.5 Code of Administrative Offences. However, the period during which this is possible is limited to two months from the date of commission administrative offense.

Features of refunds from online stores

Interaction with online stores is carried out, as a rule, only in the form of non-cash payments. However, the possibility of returning goods during such a purchase is significantly difficult due to the virtual nature of the outlet.

To protect consumer rights, the seller in this case is obliged to inform the buyer about:

• legal address of the store;
• deadlines for making claims regarding the quality of the goods;
• period for returning a purchase;
• operating mode of the organization;
• the need to maintain the integrity of packaging and labels.

The legal status of online stores regarding the return of purchases is much worse than that of other retail outlets. The fact is that the buyer has the right to refuse the goods before its transfer, as well as after it within 7 days, without explaining the reasons for such a decision.

Moreover, if the seller did not provide the consumer with information about the period and procedure for returning the goods, then this period increases to three months.

Money for the purchase can be returned to the buyer not only to a bank account, but also to an electronic wallet at the consumer’s request. To do this, he simply needs to indicate the wallet details in the return application.

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Nevertheless, The seller has the right to deduct the cost of delivery of the purchase from the refunded amount., if they were paid by him.

Thus, the scope of consumer protection in retail trade is quite broad. However, many are still unaware of the possibility of returning goods even if there are no defects.

It is only important to comply with the return conditions for such a purchase. In case of failure to fulfill the obligation to return money for the returned goods, trade organization may be brought to administrative and property liability.

How to properly process a refund to a buyer in 1C, watch this video: