Sample and procedure for writing a letter to return goods to the supplier

When can I return an item?

The relationship between buyer and seller does not always develop without problems. For example, a situation may arise when you need to return products, for which you will need a sample certificate of return of goods to the supplier. This can happen in the following situations:

1. Poor quality purchase. The buyer has the right to legally return goods that do not meet the quality requirements established by the terms of the contract (agreement), in accordance with clause 2 of Art. 475 of the Civil Code of the Russian Federation, Law No. 2300-1 “On the Protection of Consumer Rights”.
2. The delivery does not comply with the terms of the contract. If the seller mistakenly delivered more units of goods, the buyer returns the excess cargo (Article 466 of the Civil Code of the Russian Federation). Conversely, if the purchasing organization identifies a defect, it has the right to return the entire batch.
3. Shipment of incomplete products. Based on Art. 480 of the Civil Code of the Russian Federation, the buyer has the right to demand a reduction in price or delivery of missing parts of the goods, otherwise - return the entire batch of incomplete products.
4. Inconsistency of the product range with the terms of the sales contract. If the seller delivered products that differ from the specifications, then the receiving company can return the products or the entire batch (Article 468 of the Civil Code of the Russian Federation).
5. Product delivery time is overdue. This may also be a reason to refuse the cargo. An exception is if the receiving party did not promptly notify the supplier of the refusal to accept products with an overdue delivery date. In this case, it will not be possible to return the products (Article 511 of the Civil Code of the Russian Federation).

How to return when the product is of poor quality

There are two articles in the Civil Code that give the opportunity to the person or organization who bought it to send the purchase back to the owner - 518 and 475. Products that do not comply with the contract must have serious deficiencies in:

• types of models, colors;
• configurations;
• quality;
• external signs.

If the violations are small and easily corrected, then sending the order to the seller is allowed only to correct the problems. If part of the kit breaks, then this particular part will be replaced.

But if there are large and noticeable defects, as well as those that cannot be eliminated, the buyer returns the product. He can then choose one of two options:

• get money back;
• exchange for the same new and intact cargo.

This operation is available as long as the product is in good condition and is covered by the manufacturer's warranty. This is also possible within 2 years from the date of purchase if:

• the owner of the product will be able to provide evidence that the defect was identified before the end of the warranty period;
• There was no warranty period specified for the product.

It is important to remember that the articles do not apply to those items that were purchased for further resale. Therefore, if a delivery agreement has been concluded, then you should not count on sending the improper purchase back.

What documents should I submit to return goods to the supplier?

Before starting the return shipment procedure to the seller, send him a written notice or simply a letter (Article 483 of the Civil Code of the Russian Federation) to coordinate the shipment. The procedure must be formalized to eliminate controversial situations.

IMPORTANT!

If the contract specifies the conditions for the return of products or the procedure is carried out on legal terms, then there is no need to draw up an additional agreement to the contract. In other cases, it is necessary to change the terms of the contract or conduct a separate transaction that details the conditions for the return of purchased products to the supplier.

The main document confirming the fact of return shipment of purchased products is the product return certificate. For registration, you can approve your own form, taking into account the specifics of the institution, or use the forms approved by Resolution of the State Statistics Committee of December 25, 1998 No. 132:

• TORG-2 (OKUD 0330202);
• TORG-12 (OKUD 0330212).

The act can be drawn up both in written and printed form. When drawing up the document, please indicate the required details:

1. Date and place of document preparation.
2. Full name of the counterparties participating in the return procedure.
3. Detailed list of materials, products, products.
4. Reasons for carrying out the return procedure.
5. Link to a document confirming the buyer’s legal right to return the product. The results of an independent examination of product quality, a link to violated clauses of the contract, and specifications may be indicated here.
6. Terms and conditions for the return transfer of materials (buyer’s requirements).
7. Details and signatures of the parties, seals (if any).

Please note the rule: only managers or authorized representatives of the parties can sign the act. You can confirm your authority with a power of attorney of the established form (form M-2). The document is drawn up in the required number of copies, but not less than two (for the supplier and the buyer). Be sure to attach a return invoice, a letter of claim (accompaniment letter), and the results of an independent examination of product quality (if defective material is supplied) to the report.

Grounds for returning quality goods to the supplier

Broken or incomplete shipments are not always returned. Sometimes you have to send fully working equipment or furniture because:

• other people claim these products (according to Article 460);
• the volume does not match - it is more or less than necessary (Article 466);
• incorrect assortment matrix - unordered color, taste, functionality (Article 468);
• incomplete set or refusal to complete the set (Article 480).

The list cannot be called complete. You can agree to change the conditions or supplement them. The contract includes the possibility of re-loading items not sold on time. For this, an additional formal basis is usually prescribed:

• there is no demand for the model;
• the product is expired;
• the season in which the part is sold has ended;
• other agreed justifications.

These are just some of the reasons why you can return a quality product to the supplier: the return procedure here does not differ from the main sequence. But there are also situations when there are no complaints at all, but the delivery is sent back.

To timely check the quantity and range of supplied cargo, you can go in two ways. An employee can look at each box, compare contents and check barcodes manually. But there is a faster way - simply install special software.

To do this, just contact Cleverens. The company will select the right equipment for the business, which will simplify not only acceptance, but also automate many other processes. This will minimize costs and problems with mis-grading and quantity discrepancies, and will make accounting faster.

How to write a return letter

There is no standardized form for a letter to return goods. Consequently, the document will have to be generated in any form. It is advisable to fill out the letter on the institution’s letterhead. Otherwise, you will have to enter all the registration data about the applicant company, that is, about yourself.

So, the structure of the letter to return goods must meet the following requirements:

1. Applicant information. Indicate the name of the organization that received the defective product. Also write down the TIN and KPP, the legal and actual addresses of the company, if they differ. Be sure to include contact information, such as phone number, email address. Also indicate the responsible employee who can be contacted to resolve the issue. This will greatly speed up the solution to the problem.
2. Recipient information. First, indicate the position of the manager, the name of the organization that violated the terms of delivery of the goods, full name. boss Enter the TIN, checkpoint, address and telephone number in the same order.
3. The name of the document, for example “Letter to return goods” or “Claim”.
4. Now describe the essence of your appeal. Start by indicating the details of the agreement (contract, agreement), the terms of which were violated. Then outline the recipient's obligations. That is, write down what the company was supposed to do under the contract. Next, you should write down the facts revealed as a result of the delivery (which is why you had to apply). For example, indicate that the product is of poor quality, the wrong product was delivered, or something else. Then outline your requirements. For example, to supply a high-quality product, replace non-conforming parts, product components, or other things. You can specify a specific period of time during which the defect should be eliminated.
5. Attach copies of documents confirming the circumstances. Indicate supporting documentation in the form of a list of attachments to the letter for the return of goods. Be sure to include a receipt and invoice for returning the goods.

The letter is signed by the manager. It is not necessary to put a stamp.

Why do you need a letter?

It seems that the answer to this question is obvious: to inform the counterparty of his violation of the terms of the supply agreement and demand a refund of the money paid. Typically, a product return letter is sent to the supplier in the following situations:

• if the organization is supplied with low-quality goods;
• if a good quality product arrived, but not with the properties and configuration that the partners agreed upon.

Unlike a contract, claim and other documents, a letter has no legal force. But only at the stage of out-of-court settlement of the dispute. In this case, it is part of business etiquette, a way to notify the supplier of a noticed violation. This implies its random nature and the buyer’s willingness to wait for a voluntary correction of the situation.

A letter becomes a binding document if the parties make it such under the terms of the concluded agreement. The parties to the agreement have the right to agree on timely and mutual notification of each other about failure to fulfill their obligations.

A letter drawn up and sent gains weight if the counterparties were unable to resolve the dispute on their own, and the buyer initiates litigation. Then its availability and timely dispatch will become additional arguments for the plaintiff in defense of his position.

An example of the procedure for returning goods

Let's look at the situation using a specific example. GBOU DOD SDYUSSHOR "ALLUR" entered into agreement No. 1 dated 01.08.2019 with LLC "Supply of goods" for the purchase of basketballs in the amount of 100 units in the amount of 60,000 rubles. Delivery time is until 08/31/2019. Payment - money 100% after delivery.

Supply of Products LLC supplied 100 balls on 08/02/2019. The accountant made the following entries:

• Debit 0 105 00 340 Credit 0 302 34 730 - sports balls are accepted for accounting in the amount of 60,000 rubles;
• Debit 0 302 34 830 Credit 0 201 11 000 - cash in the amount of 60,000 rubles. were transferred from the current account.

On 08/07/2019, it turned out that the seller supplied 30 soccer balls and 70 basketballs.

The accountant made entries for the return of goods to the supplier: Debit 0 302 34 830 Credit 0 105 00 440 - a return statement was drawn up in the amount of 18,000 rubles (the cost of one ball multiplied by the quantity = 600 rubles × 30 pcs.).

At the same time, the accountant prepared:

1. A letter of claim in any form with a detailed description of the essence of the claim.
2. Return invoice in form TORG-12, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 (OKUD 0310001).
3. Certificate of return of goods to the supplier.

What to include as confirmation

Often the circumstances will have to be documented. Attach the following documents:

1. A copy of the paper that gives the right to make a claim. This could be, for example, a copy of the acceptance certificate or for the provision of services, which indicates disagreements.
2. A copy of the agreement or government contract.
3. Receipts, payment orders for payment. You can also confirm that money has been transferred with a bank statement.
4. Calculation of penalties, penalties, fines and losses (if any).
5. A copy of the power of attorney, if the claim is signed not by the manager, but by an authorized representative.

Below you can pre-trial claim for a refund. A written request from an individual to an organization or individual entrepreneur is drawn up in a similar manner.

Sample return invoice to supplier

Each institution independently decides which forms of primary documentation to use in accounting: either unified forms, or developed and approved independently (Federal Law dated December 6, 2011 No. 402).

IMPORTANT!

When developing your sample invoice for returning goods to the supplier, make sure that all the necessary details are indicated in the document form. Otherwise, the document will be considered void.

How to draw up a return certificate

The organization has approved its own form.

Step 1. We indicate the date and place of preparation, indicate the name and responsible persons of each party. We write down the document on the basis of which the return procedure is carried out. In our case, agreement No. 1 dated 08/01/2019.

Step 2. We indicate the item (cargo, item, product) that is to be shipped to the seller, and the basis. In our example, there is a contract for the supply of basketballs.

Step 3. We indicate the reason for the return and the results of the examination, if required (defects, low quality, defects).

Step 4. Now we write down the buyer’s conditions. In our case, the organization requires replacing soccer balls with basketballs.

Step 5. Then we write down the details of the parties, sign the act and certify with seals.

How to document return of unrealized

It is important to remember that returning quality products is allowed only if this is agreed in advance in the contract. Otherwise, you won’t be able to send the sofa back just because it’s not for sale.

There is another way. If such a procedure is not documented, but the companies have agreed on the possibility of such outcomes, then it is permissible to simply formalize a reverse sale. For example, if not all bicycles are sold before the end of summer and the manufacturer agrees to take them back.

In fact, this will be the sale of his own packages to the former owner. Created:

• TORG-12;
• invoice.

The name of his own company is entered in the “seller” line, and the buyer is a contractor who removes his former cargo in the cell. There is no need to fill out TORG-2 according to the sample. Documentedly, such castling does not differ from a regular sale.

Processing and storage times

The Civil Code provides for specific deadlines for completing the procedure (Article 477 of the Civil Code of the Russian Federation):

• for products without an expiration date - no later than two years from the date of delivery;
• for goods with a specified expiration date - no later than the expiration of the stated period.

You will have to store documents confirming that the products were returned for at least 5 years. Based on Federal Law No. 402 of December 6, 2011, the organization must approve the procedure for storing accounting documents. Familiarize the person in charge with the approved procedure and sign it.

Deadlines for submitting a return invoice

The return date depends on the expiration date of the goods and the warranty period. The conditions provided for by the Civil Code of the Russian Federation are described below. If the agreement between the supplier and the buyer stipulates other conditions, then the return occurs in accordance with them.

If defects are found during the warranty period

The product can be sent back within this period. Sometimes the contract specifies a shorter or longer period for components for the main product. In this case, a return is possible within the longest period (clause 3 of Article 477 of the Civil Code of the Russian Federation).

Example

The warranty on the washing machine is 3 years, and the hose from it is 1 year. Two years after the goods were received, the recipient discovered that the hose was of poor quality. For this reason, the machine can be returned even if the warranty on the hose has already expired, because the law allows for a period of 3 years.

If defects are found when the expiration date has already expired, but 2 years have not passed from the date of delivery

You can send the goods back if you prove that the goods had defects even before they were transferred into the ownership of your company (Clause 5 of Article 477 of the Civil Code of the Russian Federation).

Example

While selling the phone in a retail store, it turned out that it would not turn on. The examination showed defective soldering, which means the product can be returned to the supplier even if its six-month warranty has expired.

If the product has an expiration date

You can return the product as long as its expiration date has not expired (Clause 4, Article 477 of the Civil Code of the Russian Federation). The expiration date can be found in the product documents or on the packaging.

If there is no warranty period or expiration date

The goods can be returned within a “reasonable period”, but no more than two years from the date of delivery of the goods to the recipient, including by mail (clause 2 of Article 477 of the Civil Code of the Russian Federation).