How to make a return of the goods online, documentary. Partial Return of Cash for Cleq CCT Return Money on New Cass
In trade, it is easy to imagine the situation when you want to return the money to the client. But with innovations in the laws to do it much more difficult, and not only from a technical point of view. On how to make and make a return of goods in the check on an online ticket office, not by the problems with the FTS and not to spend the client's personal time, tell me in the smallest details.
Sign of calculation in the cash check - what are
The format of the modern cash receipt is very different from what existed a few years ago. Today, the following information must be specified in each document:
Shop data.
The total amount of the operation.
The sequence number of the order.
Tax contributions.
The exact time and number of check is generated.
Fiscal data.
Actually a sign of calculation.
At the request of the owner of the trading point, it can also include many other data, however, listed above are mandatory.
What are the signs of calculation in the check of any kind and format
This term describes some of the mandatory source data, indicated at the cash receipt. It must be present on the document, regardless of whether the buyer is represented in paper or electronic form. Possible options for details are established by federal legislation. Among them:
The arrival is the standard sale of goods, fixes the moment when the acquirer hands money to the seller and receives a purchase instead.
Returns arrival - printed when there is a reverse operation, that is, the acquired thing returns to the store, and its cash is returned to the buyer or on the card.
Consumption - registration of the issuance of material funds to the Client from the cashier for the things received from him. Used in scrap metal, pawnshop and other such institutions.
Return flow - reverse operation. It is extremely rare, but nevertheless possible.
It should be noted that the procedure requires printing a new check, since all the information received by the cash register is immediately transmitted to the tax service department. At first glance, it creates some difficulties, but in fact brings both convenience, and not only the buyer, but also the seller. Thanks to this introduction, it does not have to further create an act that saves time.
When you need to make a return of goods on online cash offices
Different situations are possible, in principle, it is necessary to resort to the procedure, but basically it happens under two objective reasons. The first is associated with the client's failure from purchase. What caused such a desire, inappropriate quality or its own preferences, it does not matter. When everything complies with the law, the seller is obliged to return to the buyer on an online ticket office.
The second base for the cancellation of the purchase is a typo with a primary cash receipt. The problem can be in incorrectly punched amount, a unit of goods or its name. It is impossible to do without correction in this case, since this will lead to the transfer of incorrect information into the tax service, and at the same time towards other troubles. As a result of the procedure, the buyer receives a new receipt, and the seller has to be prepared and other documents we will talk about later.
How to make a refund for the goods on the online ticket office: step by step instructions
The actions of the store employee are subject to situations that caused the design of the procedure. From the same period and the period during which funds should be returned to the hands of the consumer. If we talk about the most general algorithm of actions, it will look like this:
The client notifies his desire to cancel the purchase by the application.
The employee is a bill on that part of the things acquired that should be returned to the warehouse.
Calculate the entire amount of debt.
Cash operation is performed.
Registration of the return of money for the goods day on the day of purchase on the online cash office due to the seller's error
This option is the easiest, including the buyer itself. He does not need to file any documents, write a statement. Enough orders of the order with the right price, the name and number of goods. It also receives a client directly from the ticket office. If necessary, it is also compensated for a monetary difference.
For the cashier, this procedure is not completed. It must compile an office note that a perfect error is specified, and the printout of new documents is confirmed. The "wrong" check remains at the employee and is attached to the note as evidence.
It should be noted that this instruction is only suitable for the situation when the problem was clarified directly on the day of sale, and if possible, at the very moment of the product acquisition. At the same time, it is impossible to return it and completely pick up his money. This requires the procedure on another algorithm that we will tell further.
How to make, arrange and make a refund for the goods to the buyer through the online cashier when the goods return
The right to completely cancel the transaction from the client no one can take away, so if there are legal grounds for this: for example, the thing turned out to be improper quality, inappropriate size or the acquirer simply changed my mind, the procedure is also carried out without a slowdown, but somewhat more complicated.
To begin with, he will have to write an application in the name of the director of the store, which indicates that it is and what amount was bought, as well as what is the cause of failure. The form can be found on the Internet or request directly at the point of sale. Additionally, you will have to attach a previously issued check and show your passport.
If the receipt was lost, the seller will be able to find it on the fiscal recorder, so there will be no problems for the buyer anyway. Is that it will be spent more time for design. Next, the seller will have to do a few more steps:
Place an invoice.
Print check.
Transfer a new receipt and money to the client.
If the acquisition was made using a bank card, funds will be credited back to it.
How to make a refund online not on the day of purchase
This situation on the rules of the holding fully coincides with the previous one. From the consumer, the completed appeal and check will be required (if available), and from the store employee - the invoice and printout of new documents. Upon completion of cash transmission back to the acquirer, the transaction is considered canceled.
Additionally, we note only one moment. The return of goods a few days after its acquisition requires special attention. Different product groups have a different period of products during which such a procedure can be carried out. In addition, there are separate groups of things that are not subject to replacement or return to the store.
How to make a partial refund on the online cash office
In one check, several commodity positions are often indicated, but the procurer claims can only be associated with one or some of them. In this case, you have to resort to a completely different version of the procedure. In general, it is similar to the situation when the client wants to completely abandon the acquired, and therefore a statement is drawn up, commodity invoice and other documents. But all this describes only concrete things that are subject to return to the store.
Accordingly, in a new fiscal document, information will also be only at certain positions. Cash is returned on them. The initial receipt in which the confirmation of other purchases remains not covered by the acquirer. It is simply filmed a copy that remains in the outlet. Thus, a person receives a new order concerning the positions that were returned and leaves himself an old to confirm the right of ownership of all the others.
How to make a return arrival online cashier on legal grounds: documentary
Despite the fact that for the buyer the actions algorithm is quite simple and practically does not require applying effort, the seller has to additionally prepare many papers so that there are no problems with the tax service subsequently. Among them can be:
Fiscal documents, that is, created directly to the CCT. These include all cash checks, including those that were made to correct information.
Expressive - confirming the legitimacy of the procedure. They may be a statement from the buyer, the act of passing a previously acquired product, a warranty letter.
Cash, which are created to take into account all transactions held in the outlet. These include parish and consumables, cash book.
With the introduction of innovations in trade laws to form such reports, it has become easier, so it should be mandatory that if necessary, provide a tax service.
Writing a statement
Previously, it has already been told about what is made in this document, but we will make another focus on its content. The buyer has the right to draw up an appeal to the director, but it should be the following:
Passport details
Why the consumer refuses purchased things.
The price of the purchased product, the number and time of the transaction.
Date, signature.
Follow the right filling will have an employee of a trading point, since this paper will remain here. The easiest way to take care of the timely printout of the blanks, which will be able to fill out customers if necessary. As for the cash receipt, the copy should be removed from it. If the receipt is lost, the cashier will have to find confirmation in the FR, and in the documents reflect that the order himself was lost.
How to place a refund on the map from the online cash office
Today, acquisitions with non-cash payments are made much more often than cash. In general, the activities on the return of the range do not differ, regardless of the payment method. Is that a statement that the buyer writes is additionally introduced by the details of the card. At the same time, cash can take to ten days and this is necessary to pay the client's attention to this so that it does not doubt the fidelity of the seller's actions.
How to break the check on the return of the goods online, if there is not enough money in it
This situation is not often found, but still turns out to be very unpleasant to the client. It does not require such a special way in terms of paperwork, it does not require, just money is returned to the buyer not immediately, but later. By law, the trading point is 10 days. Sometimes it is not enough to collect the amount. Then they can be removed from the settlement bank account or other CCT of the company, if any.
If the acquisition was made for cash, and return want to get on cashless payment
To begin with, this desire to the client will have to clarify in the application together with the details for the transfer of funds. Otherwise, there are no differences from the total procedure.
The only moment to be clarified additionally is that such a change in the form of payment is possible only if the cash was originally used. If initially the purchase was drawn up with a bank card, change it to "live" money is impossible, funds will be listed on the credit card with which they were written off.
How to make a procedure through the POS terminal
Actions may differ slightly. It depends on the equipment used, but usually they look like this:
An employee of the trading point chooses the "Financial" section.
After that, the amount is entered, and the consumer confirms it and enters the PIN code.
The finished check is printed and is transmitted to the acquirer.
Within five business days, money should return.
Why do you need a check of correction
The need for this document arises if the seller has discovered its own error after some time after making a deal when the buyer has already left the trading point. Leave the situation as it is impossible, because according to the end of the day, the profit will not meet the report at the box office. The printout of such a receipt is always accompanied by the compilation of the act in which the error occurred is indicated.
At the same time, the preparation of the adjusted order is required only when overwhelming cash is found. If there is a shortage, the additional checks are not required to pierce. Conduct the procedure to complete the work shift and preparation of the Zet report.
Methods for making changes and returns of profit-expenditure procedures
How to return to the "Atol", "Stroym M" and "Mercury"
Which products are subject to return via online cash offices
The consumer has the right to refuse any acquisition regardless of its quality, within the deadline. For products with the appropriate properties, it is 14 days, for defective things - the warranty period or 2 years, if there was no such declared.
But there are exceptions made to a special list. These include things that provide personal hygiene, cosmetics and perfumery, underwear, medicines, household chemicals, plants, technically complex products, animals and some other groups. They are not refundable under any circumstances.
Conclusion
Return through the online cashier the next day, at the time of purchase or for the designated time, is easy. To do this, it is enough to learn a simple algorithm and clearly follow him. This will avoid conflict situations with customers and create the right image of the company. Therefore, it is extremely important to train every employee behind the CCT necessary actions. This will make it possible to simplify the work of the entire trading point. Contact you for the necessary equipment to optimize your business in Cleverence.
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As the law on the protection of consumer rights - any buyer has the right to return the purchased goods. What cases are the return of goods on the online ticket office, how to make it right, at what time the money return to the buyer, avoiding a fine, read in our article.
Basis for returning goods online
Return of the goods on the online ticket office can be carried out in compliance with the following requirements:
- the term since the purchase of goods should not exceed two weeks (and specifically 14 days);
- there should be no signs of what it was used;
- the appearance of the acquisition with all labels, fillings, etc. should be saved, etc., simply put the returning goods must be fully suitable for subsequent sale;
- a bill of payment for this product should be saved.
If there is no check for some reason (corrupted or lost), the buyer has the right to use witnesses as confirming the fact of buying this product.
Important!The lack of the buyer check cannot be an argument to refuse the seller to return. The cashier always has the opportunity to find the fact of purchase in the sales registry and, if necessary, create a copy of the check.
Try to business.ru business.ru, which guarantees sending electronic checks to your customers, provides 100% saving all data and allows you to control the actions of the cashier remotely.
Independent quality goods include not only goods with defects or visible marriage. This definition also belongs to the same things that did not approach the style or color, the goods with the unsuitable equipment, dimensions, etc.
The deadline for the return of funds to the Buyer in accordance with the legislation of the Russian Federation is 10 days. However, in practice, payments are made at the time of return, after its documentary.
If the buyer also acquired a large-sized goods and its transportation will require financial costs, there are two ways to solve the issue:
- the buyer has the right to demand the delivery of goods to the point of sale by the seller;
- the buyer has the right to arrange delivery on its own and further require the seller of payment for payment for payment. This requirement must be specified in the refund.
Important! In case the delivery is carried out by the buyer, the cost of transportation is subject to compensation only in the presence of confirmation documents.
"Sign of Calculation" in the return check
At the time of the return of the goods on the online ticket office, a cash document is formed, in which, among other details, the "Sign of Calculation" must be specified.
Species of this props four:
- "Parish" - directly replenishing the cashier at the time of the sale of products;
- "Return of the arrival" - the opposite "coming" view of the calculation is used if it is necessary to return funds from the cashier;
- "Consumption" - used when taking any products or raw materials from citizens (for example, payment when taking scrap metal);
- "Return of the flow" - a practically unused type of props, is opposite to "consumption" (used if the goods received from citizens are returned back to the population, and cash returns to the cashier).
In our case (the return of goods by the buyer) only one of the signs are used - "Return of the arrival." This feature is also indicated if necessary, return the advance or compensate for the value of the unwordified service.
How to make a refund on an online ticket office: step by step instructions
The refund procedure itself is not difficult to call online. The main thing is to collect the necessary package of documents, create a cash receipt with a sign of the calculation of the "return of the arrival" and, in fact, return the cost of the goods to the buyer.
So, step by step process looks like this:
- The buyer writes a statement;
- The cashier draws up the invoice;
- Cashier creates a cash receipt;
- The cashier issues funds to the buyer (if the goods were paid in cash, cash is issued from the cash box of the cash desk; if the payment was carried out on the bank card, the return is carried out on the buyer's card).
Documentary procedure for returning goods on an online ticket office
Consider the return procedure from the documentary side:
1. The priority of the goods on the online ticket office should always be accompanied by an appropriate package of documents, the first of which should be a statement from the buyer. There is no strict form of this application, however, there is a list of data that should be reflected in it:
- seller data (name, details, director name, i.e. all known to the buyer information about sales point);
- product data (article, color, etc.), you can find them on labels;
- reason for return (not suitable forms, marriage for the product, etc.);
- buyer data;
- writing date;
- signature and decoding buyer signatures.
Also, the statement indicates all the additional information that the buyer wants to fix. For example, it may concern information about the requirement of compensation for the delivery of large-sized goods to the seller.
2. The test document that must be decorated is the overhead forms of TORG-12. Download Blank Shape Torg-12 \u003e\u003e
Certain requirements also apply to the invoice:
- The document is drawn up in two copies;
- The invoice must be dated and numbered a unique number;
- The Count "The consignee" should contain the store data (organization) in which the goods are returning - name, INN, etc.;
- The "Delivery Address" line indicates the address of the trading point;
- "Supplier" in this case is a buyer who returned the goods, i.e. In this graph, the buyer is entered;
- In the page "Payer" indicates the name of the store with the corresponding details, because It is the store that will pay the amount of the return;
- The bottom line indicates the reason for the return, in this case the reason will be the statement of the buyer.
Next, the invoice follows the table part in which it is necessary to give a description of the product to be returned. The description includes product characteristics, its packaging, the number in which the goods were purchased, etc.
The result of filling the invoice will indicate the total number of returned goods and its amount.
Important!The invoice must be signed by both parties and, if possible, is certified by the store. If there is no signature of the buyer, it becomes a useless document, as it does not have legal force.
It is also allowed to draw up an invoice in an arbitrary form, in this case it should also contain all the details described above. If possible, the entire package of documents is applied a check confirming the fact of purchase. With his absence, this item can be skipped.
A store employee, a return on the online ticket office, must necessarily check all the specified data with the buyer's documents after which it draws a return check. After that step, you can go to the return of funds to the buyer.
Differences check correction from return check
There are situations when at the time of calculation with the buyer the seller does not break the check. In addition to the human factor, the situation may occur, for example, due to a technical problem. As a result, a shortage is formed at the box office, which somehow needs to be explained. In this case, the cashier will help the correction check.
Correction check is created strictly based on any explanatory document (service notes on the fact of the shortage, explanatory, etc.). Since the correction check is a fiscal document and also a strict reporting form, it will definitely be transferred to the Tax Inspectorate, which in turn can request explanations on the fact of creating an adjustment.
Accordingly, the entrepreneur should store all documents on the basis of which similar checks are created.
Important! In order to avoid a fine to an entrepreneur, it is necessary to inform the tax service about the adjustment before tax learns about it from other sources.
According to the requirements of Law No. 54-ФЗ, the use of the CBC in the calculations on sales transactions with the participation of individuals is mandatory. The buyer should receive a cash check, while the data on the executed operation make their way through the online cash register and are transmitted to the FTS. If you need to return funds or adjustment of the amount of check, information should also be transferred to the FTS. Consider the case of a partial return of money on the cash check.
How is the design?
At the initiative of the buyer, the refund paid to them means may be committed in the following cases:
Non-compliance of the goods to its declared characteristics;
- if the refund of the products of the appropriate quality occurs during the allotted period (two weeks);
- The cashier is announced an incorrect amount for payment, and at the same time he has already accepted the payment.
With a partial return of cash on the CCC CBC, it is also possible to compensate only for one or more positions punched in the check. For the correct design of such a request from the buyer, documents are needed that substantiate the need to return:
The written statement of the buyer in free form confirmed by the owner's own signature;
- Act of return of goods indicating the reasons for the reverse acceptance.
After the specified documents are obtained, the cashier is formed fiscal documents, testifying to withdraw money from the cash register or return on non-cash payments. If the money for compensation at the box office is not enough, then in addition to the above documents, you will need a letter of recommendation on the return of funds for the goods. According to Article 22 of the Law of 07.02.1992 No. 2300-1 "On Consumer Protection", the Seller can return funds within ten days after receiving an application for a refund from the buyer. Reverse payment should also be recorded in fiscal documents (a letter of the Ministry of Finance dated 04.07.2017 No. 03-01-15 / 42315).
How does a partial return on the check be held through the CCR?
There are several ways:
1) To form a check on the goods received back in the amount of its cost, indicate in the electronic and paper version of the check a sign "Return of the arrival".
2) In cases where it is difficult to highlight the goods from the total cash receipt or the amount of the transaction is incorrect, it makes itself a cancellation check for a total cost, then a new acquisition document is formed on the difference between the amount by the canceled fiscal document and the amount of return.
3) If the returned product was bought on credit and some interest payments were already paid by the Buyer, the Seller must refund both the cost of goods and the cost of the buyer to repay interest on a loan (according to paragraph 6 of Article 24 of Law No. 2300-1). In this case, a fiscal document on the reimbursement of funds in the amount of the cost of goods is formed, in the second check, the compensation of interest payments is indicated.
Data in the return check should refer to the source cash document to which the adjustment is performed. All decorated fiscal documents should be issued to the Buyer. In addition, when closing the change, the cashier must be compiled a state status report.
If the returned product was paid in cash, the money can be issued to the buyer from the box office. In case of cashless calculation, the refund is made on the buyer's card.
If the cassira error has become the reason
If the error is detected before the client left, it is necessary to issue a check with a sign of "Return of the arrival" on the amount of overpayment;
If the inaccuracy is noticed after the buyer's departure, you need to punish the correction check and attach an explanatory cashier to it.
After registration of fiscal documents at the end of the working day, the change on the CCC is closed. The results of all operations with the signs of "consumption" and "coming refund" should be specified in the cash book on the RTO, the arrival operations are entered into the PKO account register.
Currently, the organization of RTO does not discharge. What postards should reflect the return of money to the buyer if the return is carried out via online cashier?
On this issue we adhere to the following position:
The current version of the indications N 3210-y does not exclude the design of the RKO when returning cash to the buyer, despite the issuance of a cash receipt with a sign of the return coming.
Accounting must be made:
Justification of the position:
As explained the Ministry of Finance of Russia in a letter from 12.05.2017 No. 03-01-15 / 28914 (hereinafter referred to as the letter No. 03-01-15 / 28914), based on the norms of the Federal Law of 05/22/2003 N 54-FZ "On the use of control cash regulatory equipment in cash settlements and (or) settlements using electronic means of payment "(hereinafter - the law N 54-FZ) (as amended by Federal Law of 03.07.2016 N 290-FZ" On Amendments to the Federal Law "On Application Inspectorate of cash flows and (or) settlements using payment cards "and individual legislative acts of the Russian Federation"), when returning funds to the Buyer, cash registers (hereinafter referred to as CCT) applied at mandatory.
In a letter from 24.05.2017 No. 03-01-15 / 31944, the Ministry of Finance of Russia drew attention to paragraph 1 of Art. 4.7 of the Law N 54-FZ, which identifies the signs of the calculation (receiving funds from the buyer (client) - the arrival, return to the buyer (client) funds received from him - the return of the arrival, the issuance of funds to the buyer (client) - consumption, receiving funds from Buyer (client) issued to him - return flow). From here, the specialists of the Ministry of Finance of Russia concluded that in the implementation of the return of goods at the cash check (forms of strict reporting), it is necessary to indicate a sign: Return to the buyer (client) funds received from him - the return of the arrival (see also a letter of the Ministry of Finance of Russia from 12.05.2017 N 03 -01-15 / 28920). At the same time, with a sign of the return of the arrival, it is formed on the control and cash technology of the same economic entity.
To date, the financial department actually does not share the return of funds to the client on the day of their payment or in the following days (the letter of the Ministry of Finance of Russia dated 24.05.2017 No. 03-01-15 / 31944). Consequently, with the transition to the application of the online cashier, the return of funds to the buyer, regardless of how much time has passed since the receipt of funds, is carried out with the simultaneous punishment of the cash check.
Before applying the online cash register, the return of funds from the cash register should not be carried out by the cashier on the basis of the expenditure order in accordance with paragraphs 6.1, 6.2 Indications of the Bank of Russia from 11.03.2014 N 3210-y "On the procedure for conducting cash transactions with legal entities and a simplified procedure for maintaining cash transactions with individual entrepreneurs and small business entities" (hereinafter referred to as N 3210-y) Cash funds in the cash book (p. 4.6 of the indications N 3210-y, see also a letter of the Federal Tax Service of Russia of 11.04.2013 N AC-4-2 / \u200b\u200b6710).
As for the need to design an expenditure order (the form of KO-2 approved by the decision of the State Statistics Committee of Russia from 18.08.1998 N 88) when returning the goods (refusal of the service) is not on the day of purchase after the start of application of online cash registers, then there is a view of specialists that RKO follows Register in case the cash is issued to the client from the main cashier of the organization, and not from cash located at the cashier-operator. We will immediately disclaim that the explanations of the authorized bodies on similar situations we have not been found, and in the above letter of the Ministry of Finance of Russia dated 24.05.2017 No. 03-01-15 / 31944, it was reported that on the issue of compliance with the procedure for conducting cash transactions (issuing funds for returned goods Not on the day of buying such a product and documenting such an operation) It is necessary to contact the Bank of Russia, endowed with the functions of determining the specified procedure in accordance with Art. 34 of the Federal Law of July 10, 2002 N 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)" (see also a letter No. 03-01-15 / 28914, where it is also indicated that on compliance with the specified procedure (the formation of parish cash holders and expendable cash orders) appropriate to contact the Bank of Russia.).
At the same time, the issuance of cash refers to cash transactions (paragraph 2 of the indications N 3210-y) and is carried out according to consumables, 0310002 (pp. 4.1, 6 of the indications N 3210-y). These norms continue to operate and after the introduction of online cash registers, and at the moment there were no changes. Therefore, we do not exclude that when returning cash to the Buyer, which is now accompanied by an issuance of a cash receipt with a sign of the return of the arrival, as before, should be issued (RKO), even if the cash is issued from cash located at the cashier-operational. When issuing a buyer in RTA, the buyer puts its signature confirming the receipt of money (clause 6.2 of the N 3210-U instructions), which eliminates further claims that the money is not returned.
At the same time, we believe that 0310001 (PKO), drawn up at the end of the cash transactions (calculations) on the basis of the control tape seized from the CCP (after the formation of a report on the closing of the shift (clause 2 of Article 4.3 of the Law N 54-FZ)), It should be compiled on the total amount of cash received, taking into account the amount returned to the buyer, that is, for a common (full) amount of the arrival of money (clause 5.2 of the N 3210-y instructions).
The indicated amounts of cash received on the cash desk on PKO and issued from the cashier (returned to the buyer) in the RTO, take into account the cash book (clause 4.6 of the indications N 3210-y).
At the same time, there is currently a draft indication of the Bank of Russia on amending the indication of N 3210-y (prepared by the Bank of Russia 02.05.2017). In particular, in paragraph 4 of the indications N 3210-y, subparagraph 4.1 are assumed to be amended as follows: "Cash register transactions 0310001, consumable cash orders 0310002 (hereinafter referred to as cash documents). Cash wage 0310001, Expendable Cash Order 0310002 At the end of the cash operations on the basis of the fiscal documents stipulated by the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in carrying out cash settlements and (or) settlements using electronic means of payment" ... ".
Earlier in the project (as of 01.03.2017), it was assumed to suppose the indication N 3210-in subparagraph 6.6 of the following content: "6.6. The expenditure cash order 0310002 may be issued at the end of the cash operating operations based on the fiscal data of the cash register, strict reporting data, equated to the cash receipt, other documents stipulated by the Federal Law of May 22, 2003 N 54-FZ, for the total amount of cash issued, except for the amount of cash issued in the activities of the banking payment agent (subagent).
As you can see, the editorial board provides that at the end of the day (shift), at the end of the cash operations, it is possible to issue PKOs on the total amount of arrival and RTOs on the total amount of issued (returned) cash, which should be taken into account in the cash book. That is, it turns out that at the end of the shift, the RTO will be formed on the basis of the data of the CCT, which makes it possible not to execute RTO in the event of a return of money during the day (shift). In fact, in this case, the cash receipt with a sign of the arrival return will perform the role of RKO.
At the same time, in our opinion, such conclusions are still premature. Currently, we are waiting for the clarification of the Bank of Russia on what order when applying an online CCP issue cash documents.
It should be noted that the use of CCC in cash calculations (including online cash desks) in the manner prescribed by law N 54-FZ and compliance with the procedure for conducting cash transactions approved by the N 3210-y instructions, these are subjects of independent regulation in a particular regulatory documents order. In the Administrative Offenses of the Russian Federation for the non-use of the CCP (Article 14.5 of the Code of Administrative Offenses of the Federal Code of the Russian Federation) and the violation of the procedure for conducting cash transactions (Art. 15.1 of the Administrative Code of the Russian Federation) provides for various types of responsibility as separate offenses.
Despite the presence of the above projects, currently the changes made to the N 54-FZ law have not yet led to amending the indication N 3210-y. And since paragraph 6 of the instructions N 3210-y continues to operate, then the existing editorial board of N 3210-y does not exclude the design of the RKO when returning cash to the buyer, despite the issuance of a cash receipt with a sign of the coming return.
As we understood from the question, the buyer (subscriber) returns the balance of cash paid by the advances to them (before providing services by the Contractor).
According to the instructions on the application of an accounting account plan for financial and economic activities of organizations (approved by the Order of the Ministry of Finance of Russia from 31.10.2000 N 94N) when returning the received advance to the buyer from the cash desk in accounting, you must take the following wiring:
Debit, subaccount "Advances received" Credit
- Advanced advance (prepayment) to the buyer.
Considering that the organization should recognize in accounting revenue from the provision of services only after the actual provision of their customer (PP 12, 13 PBU 9/99 "Revenues of the Organization"), revenue is reflected only on the value of the services rendered to termination of the contract with the buyer ( subscriber).
That is, in our opinion, in connection with the application of online CCT, the order of reflection of economic operations in accounting does not change.
Encyclopedia solutions. Accounting revenue from the provision of services.
The answer prepared:
Expert Service Legal Consulting Guarant
Auditor, member of the Russian Union of Auditors Fedorova Lily
Quality control:
Reviewer of legal consulting service Garant
Auditor, member of Rs Melnikova Elena
The material was prepared on the basis of an individual written consultation provided within the framework of the legal consulting service.
Registration of the return of money from the online cash register is a common situation, so any cashier should know how to behave in it. It is important not only to arrange the operation of the operation documented, but also to comply with all the rules of the Federal Law No. 54-FZ, which was adopted in 2003.
Return money until the end of the cashier shift online
The easiest way is to return to the online ticket office on the same day until the Z-report is removed. This document shows income for the entire working day and is transmitted to the tax service.
Important! Send a check-return Seller must only with reference to the first document. It must be done to exclude an operation that has not taken place from total sales.
Return of goods on the day of purchase on an online ticket office is performed in two ways:
- From the cashier, if the service or goods were acquired for cash.
- On the bank card, if the consumer made payment by non-cash.
In the second case, crediting money on a plastic card can delay up to 10 days.
Online Cashier: Rules for returning funds the next day
Make a refund on an online ticket office can be the next day. Registration is almost no different from the delivery of goods in the store in the "Day per day":
- The client places a document confirming the acquisition of the product and passport (can pass).
- The seller knocks out a new cash check with a sign of the calculation of the payment of payment.
- The seller gives the client money cash from the cashier or returns non-cash money through the POS terminal (fully or partially).
There are cases that the consumer wants to surrender the goods, but novice sellers do not quite understand what a check check and the coming return check.
The first is drawn up if:
- there is a need to correct the calculations that you have previously implemented;
- cash document due to an error was not broken;
- the check discovered an extra sum.
The second is a check on the return of the arrival on the online ticket office - print if buyers give goods or refuse services.
Important! Cash checks are pierced not only on goods. They are issued for certificates and gift cards that sell at points of sale.
The cashier was mistaken: what to do
Return of funds to the Buyer on the online ticket office make and partly in the event of a seller's error. You can consider the usual case: I implement 10 units of goods, the cashier knocked the wrong amount per piece, respectively, the buyer, if not check, overpays the money. Well, if the error was detected immediately until the client departed from the box office. Here you can go in the usual way - to arrange a partial refund on the checkout on the checkout with a sign of the check "Return of the arrival". Next you need to pierce another check and return money to the consumer.
There are more complex situations - the error is detected after the client has left and give a new check is not possible. In order to the cash register, the surroundings of money, the seller must be taken as follows:
- Knock off the correction check.
- Save the correction check in a separate folder.
- Attach a note with an explanation of the situation about this check.
The data will be transferred to the FTS through the fiscal operator, with which the organization has a service agreement. If the tax inspection requires a saved correction check, it will be necessary to provide.
Errors when working with an online cash register is better to avoid, as sometimes the FTS may regard the situation as work without KKM, for which the legislation provides for a fine to 30,000 rubles.
In the absence of a check of a check for a purchase, you need to establish the fact of acquisition in this store. This can be done through computer programs (for example, to upload a sales page through 1C-Enterprise) or establish the fact of sales of this product in other ways (the seller could remember the buyer). Only in this case it is advisable to make a refund on an online ticket office.
Important! Although the company must return funds within 10 days, the return process can be increased if the disputed situation of the disagreement of the parties with the circumstances arose and requiring the expertise of the goods.
How to return money for the purchased product if there are no income at the box office
There are cases that buyers bring back the goods, refuse to have already paid services and require a refund, but at the checkout - zero. How to make a refund to the buyer on an online ticket office, if there are no cash? Cassiers, like buyers, also have their own rights. The Russian law says that shops or companies are required to return funds within 10 days. This time is enough for the ticket office to be replenished. But, if after a ten-day receipt period was not, it is necessary to use the total cashier of the company to replenish it.
Documentary registration of the procedure for refund
If you need to make a return check on an online ticket office, do it in accordance with the law:
- Take a statement from the buyer. No standard forms for writing it. The application must specify the client:
- passport details;
- the reason for the delivery of the purchased goods store;
- cost;
- date;
- signature.
So that the buyer does not make mistakes and did not rewrite the application, provide a prepared form.
The best deals for price and quality
Important! Without a statement, it is impossible to retur it. Tax may suspect the organization in fraud with financial calculations. For example, to suspect that deciding to break the check for a return on an online ticket office without a statement, the entrepreneur tries to hide part of the income and not pay taxes.
- product Name;
- unit of measurement;
- quantity;
- retail price;
- the total amount of return;
- date to purchase and reprove the funds.
On the online cash office, the reflection of the return cannot be anonymous. The consumer necessarily enters the application passport data.
Is everything obliged to use online cashier
By law from February 1, 2017, most of the entrepreneurs have moved to work with online new generation KKM. The rest is obliged to start using them from July 1, 2018.
The law provides for a number of persons liberated from the obligation to enjoy online cash registers. These include:
- Entrepreneurs engaged in the repair of shoes or the manufacture of keys.
- IP, implementing the products of folk crafts.
- Organizations selling printed publications in kiosks.
- Forers for ice cream, live fish, vegetables and fruits, etc.
A complete and current list can be viewed in the legislative documents.
Shops located in rural areas where there is no Internet, also not obliged to report to the tax service every day. Information on their financial activity is maintained in the fiscal storage device of the online cash register, and the report they must be submitted within a certain time, visiting the IFTS in a personal manner.
With the advent of CCP, in cash operations, entrepreneurs and organizations refused to conduct primary documentation. But with the profitable and expense order, things are different - their maintenance and today remains relevant. Return procedure on the online ticket office on the day of sale or at a later date - simple. The main thing is to correctly reflect the issuance of money and keep the necessary documents.
Question answer
Question: What kind of calculation is reflected in the cash receipt when returning the goods?
Answer: "Return of arrival."
Question: How to give funds for the purchase brought back, if there is no money at the box office?
Answer: In this situation, according to the law, you can postpone the return, if it has not yet been 10 days from the date of purchase or replenish the cash desk with a common cashier of the enterprise.
Question: What does it mean an unnecessary amount of arrival in the online ticket office?
Answer: Under the wrong amount, the "readings of the summing counters" are meant. She shows how much money passed through the cashier.