Making a refund from an online cash register is a common situation, so any cashier should know how to behave in it. It is important not only to document the operation, but also to comply with all the rules of Federal Law No. 54-FZ, which was adopted in 2003.

Refund before the end of the shift at the online cash register

The easiest way is to make a refund via the online cash register on the same day before the Z-report for revenue is generated. This document shows income for the entire working day and is submitted to the tax service.

Important! The seller must send the return receipt to the tax authorities only with reference to the first document. This must be done to exclude the transaction that did not take place from the total sales.

Returning goods on the day of purchase at the online checkout is carried out in two ways:

1. From the cash register, if the service or product was purchased for cash.
2. To the bank card, if the consumer paid by bank transfer.

In the second case, crediting money to a plastic card may take up to 10 days.

Online cash register: next day refund rules

You can make a refund at the online checkout the next day. Registration is almost no different from delivering goods to the store on the same day:

1. The client presents a document confirming the purchase of the product and a passport (a foreign passport is possible).
2. The seller knocks out a new one cash receipt with the payment attribute “return of payment”.
3. The seller gives the client money in cash from the cash register or returns non-cash money through the POS terminal (in whole or in part).

There are cases when the consumer wants to return the goods, but novice sellers do not quite understand what a correction check and a receipt return check are.

The first one is issued if:

• there is a need to correct the calculations that you made before;
• the cash document was not entered due to an error;
• An excess amount was found on the check.

The second - a check for the return of receipts at the online cash register - is printed if customers return goods or refuse services.

Important! Cash receipts are issued not only for goods. They are issued for certificates and gift cards, which are sold at points of sale.

The cashier made a mistake: what to do?

Return Money to the buyer at the online checkout and partially in case of a seller’s error. You can consider the usual case: when selling 10 units of goods, the cashier knocked out the wrong amount per item; accordingly, the buyer, if he does not check, will overpay. It’s good if the error was detected immediately, before the client left the cash register. Here you can proceed in the usual way - issue a partial refund at the cash register with the check sign “return of receipt”. Next, you need to punch another check and return the money to the consumer.

There are more complex situations - an error was discovered after the client left and it is not possible to issue a new check. In order for excess money to be correctly accounted for at the cash register, the seller needs to do the following:

1. Issue a correction check.
2. Save the correction receipt in a separate folder.
3. Attach a note explaining the situation about this check.

The data will be transferred to the Federal Tax Service through the fiscal operator with whom the organization has a service agreement. If requested by the tax office, the saved correction receipt will need to be provided.

It is better to avoid mistakes when working with an online cash register, since sometimes the Federal Tax Service may regard the situation as working without a cash register, for which the law provides for a fine of up to 30,000 rubles.

If the client does not have a receipt for the purchase, it is necessary to establish the fact of purchase in this particular store. This can be done via computer programs(for example, upload a sales page through 1C-enterprise) or establish the fact of sale of this product in other ways (the seller could remember the buyer). Only in this case is it advisable to make a refund via the online cash register.

Important! Although the company must issue refunds within 10 days, the refund process may be extended if there is a problem controversial situation disagreement of the parties with the circumstances that have arisen and requiring an examination of the goods.

How to return money for purchased goods if there are no receipts at the cash register

There are cases when customers bring back goods, refuse the service they have already paid for and demand a refund, but the cash register is zero. How to make a refund to a buyer at an online checkout if there is no cash? Cashiers, like customers, also have their rights. Russian law says that stores or companies are required to return funds within 10 days. This time is enough for the cash register to be replenished. But, if after the expiration of the ten-day period there are no receipts, it is necessary to use the company’s general cash register to replenish it.

Documentation of the refund procedure

If you need to return a check via an online cash register, do so in accordance with the law:

1. Accept the application from the buyer. None standard forms there is no way to write it. In the application the client must indicate:

• passport details;
• the reason for returning the purchased goods to the store;
• price;
• date;
• signature.

To prevent the buyer from making mistakes and rewriting the application, provide the prepared form.

The best offers in price and quality

Important! It is not possible to return goods without an application. The tax authorities may suspect the organization of fraud with financial calculations. For example, suspect that by deciding to pass a refund check through an online cash register without an application, an entrepreneur is trying to hide part of the income and not pay taxes.

Print out the invoices. They are issued in two copies. The first is for the client, the second is for the company. Each invoice contains the buyer's signature - required condition. The document must contain:

• Product Name;
• unit of measurement;
• quantity;
• retail price;
• total refund amount;
• date of purchase and refund.

Reflect the refund in the online checkout by entering the required data.

Return the money to the client.

Save the documentation for reporting to the Federal Tax Service if the tax service requires clarification.

At the online checkout, the reflection of the return cannot be anonymous. The consumer must include passport details in the application.

Is everyone required to use the online cash register?

By law from February 1, 2017 most of entrepreneurs switched to working with a new generation of online cash register machines. The rest are required to start using them from July 1, 2018.

The law provides for a number of persons exempted from the obligation to use online cash registers. These include:

1. Entrepreneurs engaged in shoe repair or key making.
2. Individual entrepreneurs selling handicraft products.
3. Organizations selling printed publications at kiosks.
4. Traders of ice cream, live fish, vegetables and fruits, etc.

Full and current list can be found in legislative documents.

Stores located in rural areas, where there is no Internet, are also not required to report to the tax service every day. Information about them financial activities is stored in the fiscal storage of the online cash register, and they are required to submit the report within a certain time frame, visiting the Federal Tax Service Inspectorate in person.

With the advent of cash register systems for cash transactions, entrepreneurs and organizations abandoned the maintenance of primary documentation. But with incoming and outgoing orders, things are different - their management remains relevant today. Return procedure via online checkout on the day of sale or later late date- uncomplicated. The main thing is to correctly reflect the issuance of money and save the necessary documents.

Question answer

Question: what sign of payment is reflected in the cash receipt when returning goods?

Answer:"return of income"

Question: How can I return funds for a purchase I brought back if there is no money in the cash register?

Answer: in this situation, by law, you can defer the return if 10 days have not yet passed from the date of purchase or replenish the cash register from the general cash register of the enterprise.

Question: what does a non-zeroable receipt amount mean in an online cash register?

Answer: The non-zeroing amount means “Readings of summing counters”. It shows how much money went through the cash register.

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 funds to the buyer when using a cash register.

In accordance with Article 18 of the Law 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 a different 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.

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 available for sale on the day the consumer contacts the seller, the consumer has the right, at his choice, to terminate the purchase and sale agreement and demand a refund of the amount of money paid for the specified product or exchange it for a similar product at the first the receipt of the corresponding product for 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.

1. Refunds to buyers can be made:
2. on the day of purchase (before the shift closes and the Z-report is taken); not on the day of purchase (after the revenue received for the day is 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 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 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 on 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 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 Central Bank Russia No. 18 dated 04.10.1993 (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 clause 5 of Article 18 of the Federal Law of the Russian Federation No. 2300-1 of 02/07/1992. “On the Protection of Consumer Rights” (as amended on December 30, 2001), the consumer’s absence of a cash receipt or sales receipt or other document that certifies the fact and conditions of purchase of goods is not grounds 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.”

Experts from the Legal Consulting Service GARANT considered the question of whether it provides current legislature issuing return checks cash register equipment. There are different types of returns: an erroneously punched cash receipt, a return of goods from a buyer, an incorrect amount on a cash receipt, etc.

First of all, we note that the regulatory documents do not provide for the issuance of return receipts for cash register equipment in the event of a cashier’s error (erroneously punched cash receipt, incorrect amount in the receipt), as well as when the buyer returns the goods.

Document flow and registration of transactions 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 (hereinafter referred to as the Standard Rules)).

In turn, the document flow of the central (main) cash desk, which means the entire amount of cash in the organization, is regulated by the Bank of Russia Directive No. 3210-U dated March 11, 2014 (hereinafter referred to as Directive No. 3210-U).

Forms of primary documentation for recording cash settlements with the population when carrying out transactions using cash register machines (forms KM-1-KM-9) have been approved.

Moreover, from January 1, 2013, unified forms are not mandatory for use by companies (Clause 4, Article 9 of Federal Law No. 402-FZ dated December 6, 2011, hereinafter referred to as Law No. 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(). In particular, forms of cash documents remain mandatory for use, since the use of unified forms of these documents is provided for by the regulatory legal acts of the Central Bank of the Russian Federation (see also, from,).

Cash receipt with error

The procedure for dealing with a cashier-operator error is given in.

If an erroneous printing of a cash receipt (including an incorrect amount in a cash receipt) is not related to the sale of goods to the buyer and the error is discovered on the same day, at the end work shift an act should be drawn up according to the unified form No. 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 on a sheet of paper and, together with the act in form No. KM-3, is submitted to the accounting department, where it must be stored along with other documents for this 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 the fiscal memory of the cash register and on the control tape. Data on cash receipts must correspond to the amount of money received.

Thus, the amount of the erroneously punched cash receipt indicated in the act in form No. KM-3 is reflected in column 15 of the cashier-operator’s journal ( unified form No. KM-4), and the cash register’s revenue for that day is reduced by this amount (see,).

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 No. KM-3 with erroneously punched cash receipts for that day attached to it.

Cash receipt when returning goods

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

• Refunds to buyers can be made:
• not on the day of purchase (after the revenue received for the day is entered into the cashier's journal and cash book).

When returning goods of either adequate 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, a Certificate of Return of Money to Buyers is drawn up (Form No. KM-3) (see also,). The said act is drawn up by the members of the commission in one copy.

Canceled (initial) checks are pasted on 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 (, from, from).

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 No. 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, from.

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 ().

Amounts paid for returned and unused cash receipts by customers 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.

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 the current account) (clause 2 of the Bank of Russia Instructions dated 07.10. 2013 No. 3073-U " ").

Fedorova Lilia, expert of the Legal Consulting Service GARANT, auditor, member Russian Collegium auditors

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

Returning goods is a typical procedure for the trading process. In most cases, it is an example of a cash transaction, and therefore must comply with strict regulations prescribed by law. One of the key conditions for such compliance is proper documentation of the return of goods. Let's get acquainted with its features.

What documents are required when returning via online checkout?

The procedure for returning goods sold by a store that uses an online cash register requires the use of documents

1. Fiscal - created at the online cash register and used to inform the Federal Tax Service about the refund operation performed.

First of all, these are certain types of cash receipts. Depending on the content of the transaction between the seller and the buyer, these may be:

• correction check;
• ordinary checks containing special details that allow identification of the transaction.

1. Formed for the purpose of legal substantiation of the legality of the return operation.

These documents may be subject to the jurisdiction of civil law, regulations governing the protection of consumer rights and other sources of rules applied depending on the content of the specific legal relationship between the buyer and the seller.

1. Used as cash accounting documents.

Such documents include expenditure and incoming cash orders and the Cash Book, which reflects information about PKO and RKO.

1. Registers accounting(relevant for legal entities).

Let's take a closer look at how these types of documents are used when returning goods in practice.

Fiscal

So, when returning goods, the seller must generate the necessary fiscal documents. These include:

1. A cash receipt, which is issued to the buyer after the return is made - in cash or in the form of a transfer of funds to the card.

The main thing when generating such a check is to select the correct value for the “settlement attribute” variable in the cash register program. Specifically, when returning a product, it can be presented in the only correct way - as a “return of receipt”. Another very similar property, “expense,” is applicable only if the store itself purchases something from the buyer (for example, vegetables grown by him for resale).

1. Cash receipts, which are used to adjust the amount of payments between the seller and the buyer.

We can talk about scenarios in which:

• the cashier mistakenly reduced (increased) the cost of goods on the receipt;
• the cashier told the buyer an amount greater (less) than what was “written down” on the receipt.

In these cases it is necessary:

• “cancel” the proceeds from the check issued to the buyer (by generating a “return of receipt” check for an amount equal to that reflected in the issued check);
• generate a new regular check (with the “Receipt” sign) with the correct amount.

Afterwards, both checks - a “cancellation” (with the “return of receipt” sign) and a regular one with the correct amount must be given to the buyer (sent to the provided contacts in in electronic format).

Incorrect check amount is one of possible reasons return of goods. The buyer may quite rightly express dissatisfaction with the “shortcut”. The task is to somehow compensate for this cost and, at the same time, to correctly reflect the procedure for returning goods legally.

Note that the above “adjustment” operations have a very indirect relationship to the events during which a special fiscal document is generated - a correction check. Its purpose is to fiscalize unaccounted revenue (or a shortage that has arisen for unknown reasons). As a rule, unaccounted revenue appears:

• due to the impossibility of using the online cash register directly at the time of payment (for example, if the electricity is turned off);
• due to the fact that the seller announced to the buyer an amount greater than that recorded in the check, he took it, but did not complete the adjustment procedures described above.

A shortage may occur if the seller, on the contrary, told the buyer an amount less than that reflected in the receipt.

Video - processing a return at the online checkout (part 1):

In both cases, a correction check is used - a document that generally corresponds to the main features of a regular check, except that the correction check does not reflect the details of the goods (since in most cases their exact list is extremely difficult to determine). The check is generated at the end of the shift. The “settlement attribute” details include:

• “receipt” - if a surplus is detected at the cash register;
• “consumption” - if a shortage is detected.

The values ​​“return of receipt” or “return of expense” do not apply in this case - even if there is confidence that the surplus or shortage was the result of transactions that actually correspond to the specified details.

Exculpatory

Apart from a cash receipt (one or more, depending on the situation) with the correct indication of payment, the seller must prepare, in addition to the “fiscal” files, a number of supporting documents. Their lists can be very different. Among the most frequently used documents are the following:

1. Application for return of goods from the buyer.

This document is needed in order to prove to the tax authorities, in the event of an inspection by the Federal Tax Service, that the cancellation of revenue due to the fact that the corresponding amount is withdrawn from the cash register is due to objective factors, and not the desire of the store to reduce the tax base.

The application must be signed by the buyer himself - who will have a cash receipt (or other evidence that the product was purchased in the store to which it is being delivered). The fact of its receipt practically eliminates possible duplication of the return operation on the part of unscrupulous citizens - who may, for example, have an electronic copy of the receipt and a similar broken product.

The application can be filled out in free form. Many stores develop them independently and approve them internally regulations. It is advisable that the application reflect:

• Full name, passport details of the individual who is returning the goods;
• reasons for return;
• date, signature of an individual.

Please note that the application is usually completed before the fiscal documents are generated.

1. Certificate of delivery of goods.

This document reflects the reasons for the return (for example, a defect discovered within 2 weeks after the product was put into use), and other important information about the product.

The act usually complements the application and is also drawn up before the seller generates the necessary receipts at the online cash register. The document is needed rather for the seller himself - as certifying the absence of other claims from the consumer.

1. A letter of guarantee for the return of funds for the goods if at the time of the buyer’s request there was not the required amount of funds at the checkout.

A fairly common scenario is if a buyer returns an expensive item, but there is not enough money at the checkout for payments (or, if there is some, it is not advisable to spend it).

In general, this situation should not cause problems for the store - since the Consumer Rights Protection Law allows sellers to return money for returned goods not immediately after the buyer’s request, but within the next 10 days. Therefore, the store can, having indicated this rule in the Law (which is usually located in a visible place in the store in the form of a small book), ask the buyer to wait a little.

Video - types of returns and adjustments of income/expenses (part 2):

But such a request, as a rule, does not contribute to the growth of consumer loyalty. Therefore, if you have to contact the buyer with it, it is better to back up the promise to return the money with documents. As an option - a letter of guarantee, which will reflect:

• return periods;
• sum;
• sanctions for failure to return;
• possible bonuses for the buyer for waiting (discounts, special offers).

According to the law, sanctions for delay in return are represented by penalties for illegal withholding of funds - 1% for each day of delay in return. But in order to maintain customer loyalty, a store can prescribe a higher percentage in internal regulations - and then reflect it in letters of guarantee when returning.

If the letter about which we're talking about, you still have to draw up, then the actual settlements with the buyer (and the fiscalization of the amounts that correspond to them) will obviously be made later.

Cash

The next type of documents used for returns are those used to record cash transactions - RKO, PKO and Cash Book. Let us immediately make a reservation that they do not need to be applied if payment for the goods and refund of funds were made by acquiring - that is, when the buyer paid with a card. Acquiring transactions are not cash transactions (despite the fact that they are carried out, like cash, at an online cash register), they relate to transactions on the company’s current account. Their recording and documentation is carried out according to different principles.

To document the return of goods within the framework of cash accounting, the seller must, at the end of the shift:

1. Print a report on the status of the meters and a report on the closure of the shift at the online cash register (almost always they are generated simultaneously).

1. Write down from the report on the status of the meters the amounts corresponding to those that were returned to customers - and only those amounts that were paid in cash (acquiring, as we already know, is not taken into account).

1. When filling out the PKO - by the amounts corresponding to the receipt (again, only in cash), reduce them by the refund amounts written out from the report at the previous stage.

1. Fill out the Cash Book on the basis of the cash register (and cash register for other transactions, if any), and submit it to the accounting department.

There is a point of view according to which the amounts written out from the report and corresponding to the “cash” return must be recorded in a separate cash register. Note that given point The view did not appear out of nowhere: in one of the previous editions of Bank of Russia Instructions No. 3210-U, which regulates cash payments, it was said that each expense transaction (group of operations) was subject to reflection in the expense order.

In the current version of Directive No. 3210-U there is no such requirement (and this is due, first of all, to the significantly increased degree of automation financial control- precisely due to the use of online cash registers). Therefore, it is not necessary to draw up cash settlements for the refund amount. It is enough just to form a PKO reduced by the appropriate amount.

An important nuance: if in the operating cash register - the one located on the store counter, there were not enough funds to pay the buyer for the return, and the required amount was transferred from the main cash register, then this operation, in turn, must be documented using RKO. However, such documentation is carried out not only when returning, but also in any other cases when such a movement of funds from the main cash register to the operating room takes place. The return procedure is indirectly related to such a move - although, of course, it may in some cases be its cause.

Of course, the store has the right to issue local regulations, according to which RKOs will still be applied. You can register any level of detail in such cash settlement services - up to the point that a separate order will be issued for each individual check with the “return of receipt” attribute.

At the same time, you need to keep in mind that in order to fill out such an order, the store will have to indicate the personal data of the buyers. In addition, the RKO must be signed. The buyer’s data, of course, will be in the return application, and you can ask him to sign the RKO along with the application (but here an ambiguous interpretation arises regarding the legality of the procedure, and if there are doubts, you will have to ask the buyer to come back no earlier than the next day to sign the RKO ). One way or another, this is additional paper work, which is not required by law and, moreover, may not have the best effect on the attitude of buyers.

A rather useful action is to request advice from the local Federal Tax Service regarding the need to use RKO. It is possible that inspectors still recommend using expense vouchers - and given this position, they will certainly have to be issued when making returns so as not to have problems with inspections.

Accounting registers

Another nuance characterizing the documentation of the procedure for returning goods is the reflection of the return operation in the accounting registers. In fact, this is also a type of documentation, although quite specific.

The following entries may be reflected in the accounting registers upon completion of the return:

1. In case of returning a defective product:

• REVERSE DT 62, CT 90 (sub-account “Revenue”) - a decrease in revenue is reflected due to the need to return not quality product;
• REVERSE DT 90 (sub-account “Cost”) CT 41 - reflects a decrease in the cost of low-quality goods;
• REVERSE DT 90 (sub-account “VAT”) KT 68 - VAT on low-quality goods is canceled;
• DT 62 CT 50 or 51 (reflects the fact of transfer of funds to the buyer - in cash on the credit of account 50, to the card - on the credit of account 51).

1. In case of returning a quality product (in this case, the reason for the return may be characteristics that are not suitable for the buyer - color, size):

• DT 41 KT 62 - the product is placed back on the store balance;
• DT 62 CT 50 (51) - reflects the payment of funds for goods - in cash, to the card
• REVERSE DT 62 CT 90.1 - shows cancellation of revenue for goods.

What signs of calculation are reflected in the fiscal receipt does not matter. Only the content of the transaction plays a role (it is looked at based on the amounts recorded in the cash book, and, if necessary, based on reports from the online cash register).

Individual entrepreneurs do not keep accounting records (although they have the right to keep them). By the way, they are not required to use cash accounting documents (although, again, they have the right to do so). The individual entrepreneur's cash book is replaced by its own consolidated accounting document - the Book of Income and Expenses. It reflects incoming and outgoing amounts in relation to the dates of receipt of income (and making expenses - in this case represented by the return of funds for goods). Details of fiscal receipts and report identifiers at the online cash register can be indicated as supporting documents.

Conclusions: the seller’s general procedure for returning

So, in order to fully document the operation of returning goods, the seller, in the most general case, needs to:

1. Request the buyer for a return application (optionally, using a form developed by the retailer itself).

1. If necessary, draw up a Certificate of Delivery of Goods and agree on it with the buyer.

It is a good idea to make copies of the application and deed and give them to the buyer.

1. Carry out the return operation at the online checkout - by generating a receipt with the “receipt return” sign.

And if the reason for the return is an incorrect amount in the check, then generate a canceling check with the specified sign and a new one - the correct one.

All receipts must be given to the buyer.

1. At the end of the day:

• generate a report on the status of meters and a report on the closure of a shift at the online cash register;
• fill out the PKO for the amount reduced by the amount corresponding to the amount on the check with the “return of receipt” sign.

If this is the custom in the organization, then fill out the RKO. Enter information on orders into the Cash Book.

Based on the information in the Cash Book and cash register reports, the accounting department makes the necessary entries in the accounting registers.

Video - how to make a refund through the online cash register at cash registers "Mercury", "ATOL" and "SHTRIKH-M" (part 3):

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 cash register systems No. 54-FZ of May 22, 2003. When accepting money (in cash or non-cash form), the buyer is given a cashier's receipt, data on the transaction completed is entered through the online cash register system and automatically sent to the Federal Tax Service. Information on returns and adjustments to amounts made through cash machine payments 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 funds paid by him 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 on 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 the buyer applies 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 No. 03-01-15/42315 dated July 4, 2017.

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 receipt 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 a product from a general receipt or the transaction amount was indicated incorrectly, you can enter a canceled receipt for the total cost (the “receipt return” attribute) and generate a new receipt document for the difference between the amount on the canceled fiscal document and the amount of the return (the “receipt” attribute). .

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.