Certificate of return of goods to the supplier: sample between legal entities and form, form TORG-2, as well as what kind of document is this and how to draw it up?

How the act is drawn up

If we are talking about the acquisition and subsequent return of low-quality goods between an enterprise and its supplier, then this is a fairly common occurrence, and such a procedure, as a rule, does not raise questions or difficulties for the parties, and the sample to fill out has long been prepared. Often, a product is returned due to lack of demand, and not at all because it was defective.

Regardless of the reason for refusing the purchase, it must be indicated in the accompanying documentation.

There are no generally accepted rules according to which the form is drawn up; the document is drawn up in any form. You can borrow a sample from the Internet, or write it yourself.

To avoid misunderstandings between the parties, the finished text of the document is approved by each of them before signing. Often a blank form is attached to the product supply agreement in advance.

Expert opinion

Mikhailov Vladislav Igorevich

Legal consultant with 8 years of experience. Specializes in criminal law. Member of the Bar Association.

Regardless of the structure of the document and what the sample was from which the compiler was based, it must reflect the following points:

date of drawing up the act and its serial number;
details of the supplier and customer;
reference to the contract under which the delivery was made;
the reason for the return;
surnames and initials, as well as signatures of authorized persons.

The absence of a return certificate during the corresponding operation raises serious suspicions among the tax service. If the act has not been drawn up and signed, then the transaction is considered completed, the amount of payment for the return is perceived by the tax authorities as the revenue of the customer enterprise with all the ensuing payments to the budget upon receipt of income.

A return invoice is a document that is filled out in case of customer complaints about the quantity and quality or return of goods. Usually the TORG-12 form is used.

Why do you need a product return certificate?

A similar paper is drawn up for official documentation of the fact of product refusal. The document contains detailed information about the product, the reasons for the return of the product, as well as the requirements for the supplier: repair, exchange or refund.

The reasons why the buyer has the right to return products to the seller are:

Marriage.
Low quality.
Damage during delivery.
Falsification.
Re-grading and shortage.
Identification of facts of opening of factory packaging.
Difference from the stated characteristics.
Failure to meet delivery deadlines.
Any violation of the terms of the contract.

Sometimes, the contract provides for the opportunity to return proper products if they are not in demand.

Reasons for filling

The result of the concluded contract for the purchase of inventory items is the delivery of these goods. The supplier’s task is to ship goods and materials strictly in the quantity that was specified in the procurement documentation and government contract.

Qualitative characteristics must comply with the agreement entered into by the parties. The main task of the customer is the acceptance and inspection of inventory items (clause

2 tbsp. 513, p.

2 tbsp. 474 of the Civil Code of the Russian Federation).

If all qualitative and quantitative indicators comply with the government contract and specifications, the responsible representative of the customer signs the delivery note.

If a specialist representing the customer’s side identifies discrepancies in the number of batches or a discrepancy in quality, he returns the goods and materials. Please refer to the following reasons when generating return documentation:

expired - goods and materials supplied with an expired expiration date;
poor quality - quality characteristics do not meet customer requirements;
improper packaging - the integrity of the packaging container and the completeness of the delivery are compromised;
new assortment - the customer has updated the assortment, and the inventory data is not included in the new list;
impossibility of sale - the buyer is not able to use or sell these products.

The customer’s right to a refund is enshrined in the Civil Code of the Russian Federation - in Articles 475 (clause 2), 482 (clause 3), 480 (clause 2). Return documents are issued both at the time of acceptance and after the goods are registered.

Cancellation of orders from the Internet

It is very convenient to use online stores to purchase the things you need without leaving your own apartment. But the risk of getting inappropriate quality increases many times.

You can’t touch what you’ve chosen, you can’t put it on for evaluation, the photograph can deceive. In this case, the act of returning products is also valid in accordance with a separate RF Regulation No. 612, 2007, dedicated to remote acquisitions.

However, as a rule, documentation is not required for online returns; it is enough to submit a claim to the seller in the first week (no later). After this, the seller has 10 days to transfer the money for the defective product. The commission for the payment for the order and the costs of return shipping remain with the customers.

How to fill out a statement of discrepancy

If the customer identified discrepancies in inventory and materials during the acceptance process and did not have time to register the products and register the transactions, then the return is carried out using the following forms:

TORG-2 - for inventory items of Russian origin;
TORG-3 - for imported products.

Expert opinion

Mikhailov Vladislav Igorevich

Legal consultant with 8 years of experience. Specializes in criminal law. Member of the Bar Association.

In fact, this is not a return invoice, but an act in which the customer makes claims to the supplier regarding the entire delivery batch or individual types of products. The procedure for filling out the return certificate is as follows:

Fill in the information about the customer organization, enter the address and contacts and the necessary codes according to the all-Russian classifier.
Indicate the details of the act - its number and date.
Fill in information about the place of delivery, the basis document (primary delivery note), the consignor and consignee, and the government contract.
Indicate the time of receipt of the goods.
On the second and third sheets, document the reason for the return - indicate all quantitative and qualitative discrepancies, actual and planned indicators and their discrepancies.
The last page of the form indicates the persons responsible for shipment, delivery and acceptance. The members of the commission that identified the inconsistencies are listed. All commission members must sign. In addition to the commission, the form is signed by the chief accountant. At the end of the document, the customer’s manager makes his decision.

The rules for forming TORG-2 and TORG-3 are absolutely the same.

Form No. 2 is used to process the return of domestically produced goods, and form No. 3 is used to process foreign goods.

How to fill out a return invoice

If the customer accepted the products for accounting and only then discovered discrepancies, he must fill out the TORG-12 sample for returning the goods. This is a unified form, it is filled out according to the rules approved by the State Statistics Committee in Order No. 132 of December 25, 1998.

Step-by-step instructions for filling out the return invoice:

Fill out the introductory part - information about the sender and recipient of the goods, supplier and payer. This is where the main nuance arises: the supplier and shipper is the customer organization, and the recipient is the original contractor.
Enter all the necessary codes according to all-Russian classifiers.
Specify the reason for the return. In addition to the contract, the basis is the original register for the supply of goods and the letter of non-conformity or return that the customer previously sent to the supplier.
Fill in the details of the waybill - for those cases when the customer organization does not carry out the shipment itself, but engages a transport company.
Enter the details of the return invoice - its number and date.
Fill out the tabular part - by analogy with the initial register, enter all the information on the volume and cost of the returned products.
Write down the final indicators for returning goods.
Introduce the persons responsible for the shipment of goods from the customer and acceptance of the return shipment from the supplier. Check that employees have signed.

Returning goods to the supplier is an unpleasant and, unfortunately, common procedure. We tell you what documents to fill out to return goods to the supplier, how to correctly draw up a report and other necessary accompanying documents, what entries to use for accounting.

Signing the act

Most are interested in how to correctly draw up an act and what should be written in it. But before that, it is advisable to check the delivered goods again. To do this, it is necessary to form a commission of three people to finally make sure that the product is truly of inadequate quality.

ATTENTION: it is desirable that one of the commission participants is a representative of the supplier, acting on the basis of a power of attorney. Thus, he participates in the inspection and then signs a certificate of return of the defective product.

This act must also be signed by all members of the current commission.

It is advisable to prepare and print out the act in several copies - for yourself and for the supplier. When compiling, you can be guided by standard forms and filling samples. They are in the public domain, so there are no problems with preparing and filling out the form, that is, the act. There is no need to notarize such a deed.

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:

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).

When and by whom is it compiled?

The organization of work on preparing the act depends on the basis for returning the goods . If the parties have agreed to return the goods voluntarily and on mutually beneficial terms, then you can entrust the preparation of the report to an accountant or a financially responsible person responsible for its storage, for example, a warehouse manager.

Typically, this rule applies to illiquid goods that the buyer cannot sell for a long time. The return of goods to the supplier on this basis must be specified in the supply contract or an additional agreement to it.

A more complex procedure is required when the goods are returned due to violations of the law or contract terms by the supplier. The most common violations include :

the presence of significant, irreparable defects in the product;
the goods are supplied in smaller quantities;
the assortment conditions are not met;
the goods were delivered incompletely and the supplier refuses to comply with the buyer’s demands for a price reduction or additional completion;
delivery deadlines for goods were violated.

In these cases, it is necessary to create a commission with the participation of representatives of both parties, which, in the course of joint work, will determine the existence of grounds for a return, its conditions, the volume of the returned goods and prepare a return certificate.

Creating a commission without representatives of the second party is allowed only if this is expressly stated in the supply agreement. It is advisable to include representatives of accounting, legal services, as well as persons responsible for the acceptance and storage of goods.

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.

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:

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.

Content requirements

Due to the fact that unified primary documents are no longer required to be used, strict requirements for the form and content of the act of returning goods to the supplier have not been established . However, to serve not only accounting purposes, but also to protect the buyer from possible future litigation, it is advisable to include several mandatory clauses.

Mandatory details of the act are the name of the document, the place and date of its preparation. The act must reflect:

names of the parties, positions, surnames, first names and patronymics of their representatives;
name of the product, its quantity, assortment, basis for delivery;
identified defects in the product due to which it cannot be used for its intended purpose, including for resale;
the buyer’s refusal from the transaction, his obligation to return the goods and the requirement to return the funds paid to the supplier;
the buyer’s agreement with the identified shortcomings, their impact on the impossibility of using the goods and the requirement to return part of the funds, as well as the seller’s guarantee to return the funds within the period specified in the act;
agreement between the parties on who bears the costs of returning the goods.

Below you should indicate the number of copies in which the act was drawn up . It is usually prepared in four copies - one for each party, as well as for the carrier and claims specialists.

In order for the act to take the force of an accounting document, it must be signed by authorized representatives of the parties.

Only their managers can speak on behalf of a legal entity without a power of attorney, and individuals, including individual entrepreneurs, can only speak for themselves. In order for third parties to sign the act, it is necessary to provide them with the appropriate powers by issuing a power of attorney to perform certain actions.

Signing a document can be done in two ways:

The first option - the most common - is that the positions of managers, their signatures and a transcript of the signatures are located at the bottom of the document.
The second option assumes that only commission members representing both sides sign below. In this case, heads of organizations and individual entrepreneurs approve the act with their signatures at the very beginning of the document, immediately after the words “APPROVE”, provided for each party.

The signatures of managers or persons acting on the basis of a power of attorney are certified by a seal. The exceptions are individual entrepreneurs who do not use a seal in their activities, as well as organizations whose lack of a seal is provided for by their charters.

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.

Document role

If the product return certificate is correctly drawn up, in case of detection of defects or shortcomings in the product, the buyer can return the funds spent on the purchase of low-quality goods. If there are defective products, the compiler lists all defective units of the product.

When selling specific products that are temporary in nature, the parties to trade relations can agree in advance to return unsold goods back. In this case, a document is drawn up with the signatures of authorized representatives of the seller, buyer and an independent specialist. The act lists all the names of the goods to be returned.

The return certificate confirms the fact that the products have been returned to the supplier. The product is described in detail, indicating the name, type, identification parameters, grades and quantity. In addition, the certificate indicates the purpose of the return: receipt of funds, exchange or restoration.