Sample act of returning goods to supplier 2021

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:

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”.
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.
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.
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).
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).

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:

Date and place of document preparation.
Full name of the counterparties participating in the return procedure.
Detailed list of materials, products, products.
Reasons for carrying out the return procedure.
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.
Terms and conditions for the return transfer of materials (buyer’s requirements).
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.

What if the product was purchased remotely?

You can refuse a product without giving any reason at any time after making a purchase before its delivery and within 7 calendar days after it. The seller should not offer you a replacement item. The consumer has the right to buy and refuse the product and demand the money paid for it (paragraph 1, part 4, article 26.1 of the Law).
Be careful when purchasing goods from the “List of non-food products of good quality that cannot be returned or exchanged for a similar product of other sizes, shape, dimensions, style, color or configuration” (approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55).
Article 26.1 of the Law says nothing about a ban on purchases from this list. But if you purchase the goods listed in the List, decide to return them, and the seller refuses to accept and return the money for the purchase, then the courts will not always be on your side.
The courier who delivered the purchase is obliged to hand you a paper that will detail all the information about the procedure and terms of return. One copy of the signed document remains with the buyer, the second copy is taken by the seller. If the courier forgot to provide you with information on returning your purchase, you have the right to refuse the goods within 3 months from the date of delivery (paragraph 2, part 4, article 26.1 of the Law).
You are not required to keep the packaging of the product, unlike when purchasing it in a store.
The seller must return the money paid for the goods no later than 10 calendar days from the date of your request for their return (paragraph 5, part 4, article 26.1 of the Law).

But when you return the money for your purchase, the seller will deduct from you the costs of delivering the returned goods (paragraph 5, part 4, article 26.1 of the Law).

If you remotely order gold toothbrushes with your own engraving, or a sideboard with the family coat of arms, or a cup with a portrait of your husband, these purchases cannot be returned.

According to paragraph 5 of part 4 of Article 26.1 of the Law, such a thing is considered a product with individually defined properties that only you can use.

Returning goods of proper quality is a simple procedure. The Law “On Protection of Consumer Rights” sufficiently protects the buyer from the willfulness of the seller. But you should always remember the old wisdom: “Buyer and seller - be mutually polite!” and try to plan your purchases before going to the store.

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:

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.
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.
The name of the document, for example “Letter to return goods” or “Claim”.
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.
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.

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:

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

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.

Why is the act needed, its role

The meaning of the act is quite prosaic: it certifies the fact that the goods were returned to the supplier. To do this, the document indicates the name of the inventory items, their type, marking, grade, quantity, etc. identification indicators. It is also noted for what reasons and for what purposes the goods are returned: for example, for its repair and restoration, exchange or receipt of previously transferred funds back.

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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.

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.

Where does the return begin?

To get a refund, the buyer must present to the store:

№	What to show	Explanation
1	Goods with preserved presentation	It must be in complete packaging, with intact labels, with full preservation of all physical properties and qualities
2	Warranty card	If it was issued when purchasing the product (not all products are guaranteed by law)
3	Proof of purchase document	Typically a cash receipt is used for this purpose. Large chain stores store data about each purchase in their database, so even if you don’t have a paper receipt on hand, the store is required to accept a return request.
4	Document confirming the identity of the buyer	This could be a passport or driver's license
5	Statement	Written by the buyer in free form or based on a sample from the store

Application for return of goods of inadequate quality