The norms of current legislation determine responsibility for the quality of work performed, goods, and services provided. Accordingly, organizations that are manufacturers, sellers and performers are obliged, within the framework of the current civil legislation, to establish a warranty period during which the buyer can demand that defects be eliminated free of charge.
In addition, a certain level of quality of products, works and services (and therefore the responsibility of the seller) is usually provided for by the terms of the concluded contracts. Thus, selling companies have obligations, the fulfillment of which will entail certain costs. In some cases, the amounts of such expenses can be significant. Accordingly, questions naturally arise about how the costs of warranty repairs and warranty service are taken into account for accounting and tax purposes.
This article will discuss the provisions of the current legislation relating to warranty obligations and the specifics of accounting for expenses for warranty repairs for tax accounting purposes (including the procedure for creating a reserve for warranty repairs in tax accounting).
The legislative framework
The Law “On the Protection of Consumer Rights” establishes the buyer’s right to timely elimination of breakdowns and defects of the product at the expense of the manufacturer, and in some cases, the seller himself.
By law, the manufacturer independently sets a period during which he guarantees the serviceability of his product and guarantees free troubleshooting. This could be 1–2 months or several years. In addition, the seller has the right to set an additional period, increasing the period of provision of free services. He assumes obligations to troubleshoot problems and pay various types of penalties.
The manufacturer may not indicate the period during which warranty repairs are possible. But at the same time, according to Article 19 of the law we are considering, the buyer of a product has the opportunity to make a claim regarding its quality for 2 years from the date of purchase. Please note that this period also applies to those products whose warranty period is much less than 2 years.
The guarantee assumes that when you contact, you receive free repair of the item, regardless of whether this requires ordering parts or not.
The starting point for the period is the date of purchase of the goods.
If its purchase involves delivery by mail or courier service, then the period is counted from the moment of receipt .
There are a number of products for which the warranty period begins to count from the onset of a certain season. This rule includes seasonal goods such as clothing and shoes.
How and when are guarantees returned under 44-FZ?
We will describe in more detail how the supplier can fulfill the customer’s requirement, and how long the guarantee will be valid in each case.
Method 1 - transfer of funds to the customer's account. Transferred funds are frozen and returned to the account within a maximum of 30 days from the date of completion of obligations. And if the purchase was carried out for small businesses and socially-oriented non-profit organizations, then the customer must return the money within 15 days.
Method 2 - using a bank guarantee. The supplier can use a bank guarantee, then he will not have to contribute his own funds. The guarantee period from the bank must exceed the period for fulfilling the guarantee obligations established by the contract by at least one month.
Repair claim
You must submit a written claim for repairs in two copies. The application must indicate the following information:
- Seller information – name and address.
- Passport and contact details of the applicant.
- Description of the claim. The text indicates the date of application, the cost of the product and a list of detected faults or defects.
- Link to the Law “On Protection of Consumer Rights”.
- Requirements.
- Compiler's signature.
sample claim in .docx format (Word)
How to write and submit an application?
If a malfunction is detected before the expiration of the warranty period, you should not try to repair the product yourself - this can lead to even greater losses and refusal of warranty repairs. You should take it back to the store or certified service center as quickly as possible.
In order to submit a faulty product for warranty repair, you must prepare:
- The product itself, factory packaging is not required, but is desirable.
- Valid warranty card.
- A check or bank statement confirming the purchase, or, if it is missing, a witness to the purchase.
- Passport or other identification documents.
- An application requesting warranty repairs, preferably in 2 copies. The application can also be written directly when completing the repair, using the store template.
The addressee must be indicated in the header of the application - as a rule, this is the store director or quality manager - when filling out at home, the first lines can be left blank, and then entered in the store. Below, also in the header of the application, the buyer must indicate his data: last name, first name, patronymic, residential address and telephone number.
In the application itself it is necessary to note:
- When and in what store the purchase was made.
- What was purchased (be sure to indicate the model or article number).
- When and what kind of deficiency appeared - the more detailed, the better. If a deficiency occurs under certain conditions, it is necessary to indicate this.
- Indicate the expiration date, according to the information on the warranty card.
- Their requirements are warranty repairs on the basis of the Federal Law “On the Protection of Consumer Rights”, namely Articles 18 and .
The buyer puts a signature and date on the applications, and the seller endorses both applications (makes a note on them about who accepted this application and when), and then one copy is returned to the buyer.
We do not recommend completing the documents yourself. Save time - contact our lawyers by phone:
8 (800) 302-76-94
Procedure for filing a claim
So, you discovered a breakdown or malfunction and decided to contact a service center. To apply you will need:
- Compiled claim.
- Original warranty card or other document confirming purchase.
- Your passport.
The application for warranty repair is handed over personally against the signature of the receiving person.
He is obliged to certify the second copy, which remains with you. Your copy must contain the first and last name of the person who accepted it, his signature, the date of acceptance of the application and the seal of the service center. After submitting the application, you must provide the goods. The receiving party draws up an act of acceptance of the goods. The following data is entered into the document:
- date of receipt of goods;
- your data;
- data of the receiving person;
- a detailed description of the product received, indicating its identification or serial number;
- description of damage.
If the examination is carried out by the receiving person on site in your presence, then the document contains confirmation that the breakdown is eligible for warranty repair and the product has been accepted for repair. If the seller cannot determine on the spot whether the case is covered by warranty, he sends the product for examination. At the same time, an act of transfer of goods is also drawn up.
sample certificate of acceptance and transfer of goods for warranty service in .doc (Word) format. The examination is paid for by the company that carries out the repairs and is completed within 10 days. In some cases, the period may be slightly longer - 20 days.
Please note that if during the examination it turns out that the breakdown does not qualify for warranty repair, you will be required to pay for its implementation and travel expenses associated with transporting the product to and from the laboratory.
In some cases, if the goods sent for repair weigh more than 5 kg or are large-sized, then when drawing up an application, you have the right to demand delivery of the goods for repair and back at the seller’s expense or to demand compensation for delivery costs.
In addition, do not forget that you can always file a claim for returning goods of inadequate quality.
Warranty rules
Email for your questions: [email protected]
These Rules
extend their effect to dealers (hereinafter referred to as the Company) and regulate the procedure for operations, terms and other aspects related to the implementation of warranty service for equipment sold from the Company’s warehouse and provided with warranty service at the Company’s service center.
- Place of warranty service and procedure for transfer of faulty equipment.
- Warranty service is carried out at the manufacturer’s official service center, and in its absence, at the seller’s service center at the address
: Moscow, st.
Businovskaya Gorka, 2, tel.: (495) 500-01-78
. - Reception of faulty equipment can be carried out at additional collection points of the seller's divisions in Moscow (if the equipment was purchased by the buyer there); The period for repair (replacement) of faulty equipment is increased by 3 working days.
- The Buyer has the right, during the warranty period, to transfer faulty equipment to the Seller’s service center and receive it for repair through a carrier (forwarder) engaged by it or through a carrier (forwarder) of the Seller delivering goods to the Buyer in Moscow and the Moscow region and returning on a return flight to the Seller's territory (as passing cargo). In the latter case, no additional fee for delivery of faulty equipment to the service center and back will be charged to the Buyer and is considered included in the cost of delivery of the shipment of goods purchased by the Buyer. The procedure for providing this service is defined in the Rules for handing over equipment to the service center through a carrier (forwarder), posted on the Seller’s website https://www.netlab.ru
- When transferring faulty equipment to the service center through the carrier (forwarder) of the Seller, acceptance of the equipment by the carrier (forwarder) is carried out according to the number of pieces without checking the internal contents of the boxes and inspecting the equipment for damage, including mechanical ones. The Forwarder and the Seller are not responsible for loss or damage to cargo during transportation while maintaining the integrity of the packaging. Acceptance and inspection of equipment for mechanical and other damage, checking the quantity, assortment, completeness and identifying the presence and causes of malfunctions is carried out by an authorized employee of the service center within 3 working days after receiving the equipment from the forwarder. The Seller has the right to refuse to satisfy the Buyer's warranty claims if, upon acceptance and inspection of the equipment at the service center, it is discovered that the product is not subject to warranty repair (replacement).
- The responsibility for packaging the equipment transferred to the service center and completing it with the appropriate accompanying documents lies with the Buyer, and when returning the equipment, with the Seller. The carrier (forwarder) has the right to refuse to accept for transportation equipment that is not properly packaged, equipment, the transportation of which may pose a risk of damage to other jointly transported cargo or a vehicle, in the absence of properly executed accompanying documents or if the cargo is not incidental.
- Gasoline tools to be transferred to the seller's service center can be transferred only after prior agreement on the date and time of transfer. The gas tank of the transferred equipment must not contain gasoline.
- Warranty service (elimination of product defects) is carried out during the warranty period specified in the invoice and/or warranty card. The warranty period is calculated from the date of sale of the product to the Buyer (from the date of installation (connection)), if the product requires special installation).
- Documents confirming the warranty status of the product and provided by the Buyer when contacting the service center are a sticker (warranty card) and an invoice for the purchase of the goods. In some cases, a warranty can be issued by recording the serial number of the device in the Seller’s database.
- Procedure for warranty service:
- When contacting the service center, the buyer is obliged to indicate in writing ( covering sheet
) the nature and manifestations of the malfunction, invoice number, serial number and code of his organization in accordance with the Seller’s database. - The equipment is transferred to the service center in the following form:
The documents provided by the Buyer must be certified by a clearly visible seal and signature of the seller.
The serial number and model of the product submitted for repair must correspond to those indicated in the warranty card (sticker) or recorded in the Seller’s database.
- without a complete set, with the exception of equipment included in the “List of equipment accepted as a complete set”, posted on the Seller’s website https://www.netlab.ru
and equipment subject to quick replacement (clause 5.4) - each piece of equipment must have individual packaging to prevent mechanical and electrostatic damage;
- the equipment must be clean and free of inscriptions, stickers and decals (except for those applied by the manufacturer and seller);
- The service center specialist checks the nature of the damage and determines whether they were caused by violations by the Buyer of the rules of transportation, storage or operation, and accepts the product to the service center with the issuance of an appropriate receipt to the Buyer or sends the product for a more thorough examination in case of doubt about the causes of the malfunction (examination period is up to 45 working days); in the latter case, in the receipt of goods acceptance to the service center, the entry “Prior to the decision of the SC” is made.
- If, as a result of the inspection, it is determined that the product is not subject to warranty repair (replacement), it is returned to the buyer with a certificate of refusal of warranty service indicating the reasons.
- The decision to replace the product, return the money, remove the product from warranty or recognize the case as not covered by warranty is made by an employee of the service center, and in controversial cases - by the head of the service center. In case of disagreement with the conclusion of the service center, the buyer has the right to contact the claims department.
- Terms and conditions of warranty service.
- Elimination of the malfunction reported by the buyer is carried out within 5 working days, depending on the complexity of the work and the availability of necessary spare parts. Repair of equipment included in the “List of Equipment with a Changed Repair Period,” posted on the Seller’s website https://www.netlab.ru
, is carried out within the time limits specified in the list. - The time frame for troubleshooting equipment supplied to order is not regulated and depends on the repair time of the service center authorized by the manufacturer.
- Replacement of equipment subject to warranty of inadequate quality with a similar one or equivalent in value, or a refund, is made only if there are fatal deficiencies, if the malfunction reoccurs after it has been eliminated (if there are appropriate technical conclusions from the service center), or if the service center fails to comply with the repair deadlines specified above . In relation to components for personal computers, if the established repair periods have expired, compensation can be made at the choice of the service center with repaired or new equipment of the same model or repaired or new equipment of a different model with similar or better technical characteristics, or by crediting funds to the Buyer’s balance . When returning, funds are credited to the buyer's balance in the amount of the cost of the equipment according to the seller's Price List at the time of the request, but the refund amount cannot exceed the amount actually paid by the buyer.
- Initially faulty, new or repaired equipment that meets all of the following requirements is subject to quick replacement (on the day the equipment and accompanying documents are accepted at the service center):
Peripheral equipment and equipment supplied to order are not subject to quick replacement and are accepted by the service center for repair in the general manner.
- using the product in modes with a load exceeding the standard;
- the presence of mechanical damage (chips, dents, etc.) on the body or other part of the product, indicating an impact or other rough mechanical impact on the equipment;
- presence of thermal and/or electrostatic damage (swollen capacitors, exploded microcircuits, melted plastic, darkened PCB, etc.);
- presence of traces of foreign substances, liquids, objects, insects and rodents getting into the product;
- presence of signs of repair or opening of the product by a person not authorized by the seller (manufacturer), violation of seals, labels, stickers, detection of traces of their re-sticking or remarking, damage or removal of the serial number, brand, type of equipment and date of sale; replacement of parts and components, presence of erasures and uncertified corrections on documents, etc.;
- the presence of damage caused by climatic anomalies, natural disasters, fires and other force majeure influences.
- malfunctions caused by the use of non-standard equipment that has not been certified or has not been tested for compatibility in conjunction with equipment purchased from the company;
- malfunctions caused by non-compliance of the parameters of power supply, telecommunications, cable networks with the State Standards of the Russian Federation and the Technical Specifications established by the manufacturer;
- malfunctions caused by the use of improper consumables and cleaning materials, damage caused by failure to comply with the terms and period of maintenance and preventive maintenance, if necessary for this product;
- damage that occurred after the equipment was transferred to the Buyer and was not the fault of the manufacturer or the Seller.
Do I need a box and a receipt for warranty repairs?
According to the law, when providing a product for repair, it is not necessary to have a cash receipt in hand, because a warranty card will suffice.
Product packaging is also not required. Moreover, even if there is no documentation for the product, you have no right to refuse repairs. Of course, it is advisable to attach to your application a copy of a document confirming the fact of purchase and the terms of purchase. This capacity can be either a cash receipt or sales receipt, a sales contract, a warranty card or a technical passport.
Difference between enforcing a warranty and enforcing a contract
Ensuring the fulfillment of a contract is also a kind of guarantee that the supplier provides to the customer. Its goal is to reduce the possible financial risks that the customer is exposed to in the event of poor performance of the contract by the supplier or lack of performance as such.
Enforcement can also be performed in only two ways: either by pledging funds to the customer’s deposit, or by obtaining a bank guarantee. In this, the two provisions in question are similar.
The customer usually sets the contract security amount from 5% to 30% of the NMCC - the initial maximum contract price. In exceptional cases, it can be 50% or even 100%. Let us remind you that the amount of the guarantee will not exceed 10% of the NMCC.
The contract security is paid during the signing of the contract, and the guarantee security is paid at the time of delivery of the goods. This is another difference between these two provisions.
It is also worth mentioning that the customer can set a requirement for security of warranty obligations, even when he does not establish a requirement for other security.
Repair times and extensions
Article 20 clearly regulates the time frame for troubleshooting when contacting specialists.
The law says that, ideally, the breakdown should be corrected immediately. But realizing that this is not possible in all cases, a maximum period of 45 days is regulated. When submitting the device for repair, it is also possible to conclude an agreement, which will indicate other deadlines for repair work. But such an agreement is drawn up only at the request of the owner of the goods.
If the specified time is not enough, then with the consent of both parties, new deadlines for repairs can be set. It is worth remembering that any circumstances, even the lack of parts at the service center, are not a reason for postponing the deadline.
If the deadline is violated, you also have the right to expect payment of a penalty in the amount of 1% of the cost of your product. In this case, the penalty is calculated daily. The amount of the penalty is calculated before the completion of repair work.
Is there a set form for completing the form?
Due to the fact that the law does not oblige manufacturers to issue such coupons, there is currently no officially approved form of this document. As a rule, each trade organization independently develops for itself a standard warranty card template . In this case, letterhead with the store logo is often used.
Reference . At the same time, the content of this document is almost the same in all stores. Often they differ from each other only in appearance. They are found both in the form of a separate sheet and in the form of a book with forms for issuing an original and a copy of the coupon.
Replacement product during warranty repairs
Paragraph 2 of Article 20 states that if the product is returned for repair under warranty, the consumer may express a desire to receive a replacement product.
It is issued for the period while the original product is being repaired. By definition, the replacement must have the same characteristics as the original. Provided within 3 days free of charge, but only upon written request. If the application has not been written and the claim itself also does not require the issuance of a replacement product, you should not count on receiving it.
example of an application for the provision of a similar product for the period of repair in .docx format (Word) But this does not mean that you can get a replacement for any product. There are exceptions that are not provided for the period of repair:
- Cars and motorcycles, their components.
- Furniture.
- Watercraft.
- Electrical household appliances used for hygienic or medical purposes. These are hair dryers, heating pads, electric toothbrushes, electric shavers, etc.
- Electrical appliances designed for cooking.
- Weapons - both bladed and firearms, their components.
If a replacement product has not been issued, then a penalty of 1% of the cost of the product is calculated daily, which is then paid to the consumer.
It is worth noting that often payments of this nature can only be obtained in court or by threatening the company with court.
How to register the acceptance and transfer of a product?
When submitting a product for warranty repair, it is important to remember that the seller, in addition to the endorsed return application, must draw up an acceptance certificate for the goods (or an acceptance receipt), also in two copies. The receipt must describe in detail the appearance of the item being transferred, completeness and all defects - traces of use, scuffs, etc.
We do not recommend completing the documents yourself. Save time - contact our lawyers by phone:
8 (800) 302-76-94
So, according to the law, the acceptance of goods to eliminate defects must proceed as follows:
- When visiting a store, the buyer asks to invite an employee responsible for accepting products for repair; the absence of one is not a reason for refusing to issue a return - any employee is obliged to do this.
- The buyer transfers the defective product to the seller, as well as related documents. The seller, in turn, draws up an act of acceptance of the goods for repair.
- According to Art. 20 of the Labor Code, when returning durable goods for warranty repair, the seller is obliged, at the buyer’s request, within three days, to provide a replacement for such goods with similar properties and qualities. An exception is made only for the list of goods from the Russian Government Decree No. 55 of January 19, 1998:
- cars, motorcycles and other types of equipment with internal combustion engines;
- furniture;
- household appliances classified as personal hygiene products - electric toothbrushes, hair clippers, foot baths, etc.;
- electrical household appliances used for preparing or processing food - microwaves, multicookers, kettles, toasters, etc.;
- weapons and spare parts for them.
The seller is obliged to notify the consumer of the deadline for eliminating the defect if the defect is confirmed. After registering for a replacement product (if it is needed), you can safely go home and wait for the warranty repair to complete.
Receipt of goods after repair
After the repair is completed, the item must be returned to you. In this case, the service center employees must call you or inform you in some other way that you can pick up the product.
When picking up an item, you need to carefully inspect it to see if there are any new flaws that were not there before, whether the item is intact (no scratches, chips).
Be sure to request a demonstration of how your item works. This is necessary to make sure that all work was completed correctly. Otherwise, you will not be able to make any claims to the company if it turns out that the repairs were not completed in full. Don't forget to get a certificate or report about the repairs performed. The document must indicate:
- Application date.
- Date the product was accepted for repair.
- Duration of repair work.
- Description of defects and shortcomings, use of components and spare parts.
- Confirmation that the defect has been corrected.
- The date the item was returned to the owner.
form of the certificate of diagnostic and repair work in .docx format (Word)
Registration of the repair result
It is very important to correctly complete the GR procedure
After the repair work has been completed, the seller notifies the consumer about this. But do not rush to pick up the goods from repair. It is necessary to check the quality of the work performed.
Note! Before you go home with your product, carefully examine it for any new defects. You are required to take a certificate of work completed during the GR process!
The document must indicate:
- Start and end periods of GR terms;
- What were the shortcomings and how was the GR carried out;
- What third-party materials were used to carry out the repair work;
- When the goods are returned to the owner.
Refusal to carry out warranty repairs
In some cases, it is possible to refuse to carry out free repairs. The main reasons for refusal may be:
- Violations of the rules for the use of goods by the consumer. Simply put, using a product for purposes for which it was not intended.
- Improper transportation of goods or storage in a place with unfavorable conditions for the goods. For example, storing equipment in a basement with high humidity.
- Actions of force majeure or force majeure situations. This includes fires, thunderstorms, and hurricanes. For example, if your antenna is struck by lightning and it, along with the TV, fails, you will be denied warranty repairs.
- Liquid entering an electrical appliance.
- Warranty withdrawal.
- Mechanical damage.
- Violation of operating rules.