Certificate of defective goods to the supplier sample

Options for dealing with defective goods

There are various options for working with suppliers with defects, namely:

1. Defective goods are not accepted for write-off. It makes sense to enter into an agreement with such a supplier only if the price for its product is the lowest, and the difference in cost can cover the costs of writing off the defect at your own expense.
2. They offer a write-off percentage. The supplier may offer some percentage of turnover, which will be used to write off defective goods. The offer is worth accepting if the percentage can cover the cost of the entire defective product. It is also necessary to determine in advance whether the defective product will be returned to the supplier or disposed of. If the supplier accepts back his goods, he must also bear all the costs of transporting them. It would be better if you can agree with the supplier on disposal of the goods in your own warehouse, since this will allow you to disassemble the sets and sell them in parts or at a discount.
3. They offer complete write-off of defects. In this case, the supplier can offer a choice of two options: reduce accounts receivable or supply goods at zero price in the amount of the written-off defect. This is the best option for the purchasing company, which is worth paying special attention to.
4. They offer to replace the defective product. This option can be considered provided that the supplier, at his own expense, takes away the defect and brings a replacement.

It turns out that the most profitable option is to replace or write off defective goods and dispose of them on your territory.

The chief manager for this subgroup must accept defective goods, inspect warehouses and carry out timely disposal of defective goods.

The key point is that even if the supplier fully assumes all obligations to write off the defective product, it makes sense to separate the truly defective product from the product that was damaged when working with it in the warehouse.

It would be better to pick up and exchange defective goods that were returned by customers, because they are written off anyway at the expense of the supplier, and it makes no sense to lose a customer in this way.

Drawing up an act

A defect report may be needed when filing a claim regarding a defective product along with TORG 12, TORG 2 and a photograph of the product.

The report must be drawn up by the manager of the delivery department based on data on the receipt of goods.

All data on the defective product must be provided on the day the product is fully accepted.

Rejection documents must also be drawn up on the same day and submitted to the category manager.

The manager's further actions will depend on the conditions established with the supplier regarding the write-off of defective goods.

Sample of drawing up a report on defective goods

Filling out the document header

First, at the top of the document on the right, you should leave a few lines for approval by the head of the company (his position, last name, first name, patronymic and full name of the company are indicated here). Then in the middle it is written

• Title of the document,
• its number according to the organization’s internal document flow
• and date of compilation.

Registration of commission and product data

After this, the composition of the commission , which recognized the goods as defective and subject to write-off. The positions and surnames, first names and patronymics of the chairman of the commission and its members are indicated here. Also here you should include information about the order that became the basis for the creation of the commission (its number and date).

Next is a table that contains complete information about the defective product (its name, quantity, cost, date of receipt, etc.).

Commission conclusions

In this part of the document you need

• list the persons who are considered to be responsible for the defective goods,
• and also indicate the amount of material damage recovered from them.

It should be noted that it is not necessary to recover damages from an employee of the organization who accepted the defective goods; you can punish the employee in another way (for example, reprimand him or her for poor performance of job duties).

Next, you should note for what amount the goods were written off (in numbers and in words), and also certify the document with the signatures of all members of the commission.

When it comes to writing off defective goods, it is in the buying company's best interest to shift this responsibility to the supplier. It is better to negotiate with suppliers in advance, before cooperation has begun, about who will write off production defects and defects in the product defect report that appeared during loading, delivery and work with the goods.

Certificate of defective goods sample form

Documentary justification for writing off goods due to their defects is an act. Like any other, it is written by a specially created commission. This commission is created by order of the head of the company.

There is no specially established form for this document. Therefore, it is compiled in any form.

Three copies of this document are prepared. The first copy is transferred to the financially responsible person. The second is sent to the company's accounting department. The third remains in the structural unit in which the fact of marriage was revealed.

After reading this publication, you will be able to download forms and samples of such acts for free for review.

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Description of the act form

This document is written on an A4 sheet. A mandatory attribute of this document is to indicate the name of the enterprise where it was signed. In addition, you must indicate the date of compilation.

In addition to the date, you must indicate the position of the head of the structural unit who will approve this culling act. It is necessary to leave space for his signature with a transcript.

In the middle of the sheet you need to write the name of the document. The text itself will be located below it. It must indicate defective goods. This can be presented in the form of a pivot table. If goods have a product number, it must be indicated there.

In addition to the name of the defective product, you must bring identifying information about it. That is, it is not enough to indicate, for example, “bearing”; it is necessary to provide its marking.

In addition, you need to determine in what units of measurement the defect will be written off. It can be pieces, liters, tons, cubic meters. After this, the number of detected defective goods is indicated. It is, of course, indicated in the units of measurement that were agreed upon earlier.

Having described the quantitative side, you need to indicate the reason for the rejection. This may be non-compliance with temperature conditions, failure of equipment control systems, low-quality raw materials, etc.

After describing the reasons, the commission identifies the perpetrators. If they are employees of the company, then their positions, surnames and initials are entered into the document. It is also necessary to describe what exactly is the unsuitability of the product (size discrepancy, damage, deterioration).

The commission establishes the possibility of further use of rejected products. The survey results are entered into the document. The defect can be either final or such that it allows the product to be sent for revision (processing, misuse).

After this, the commission begins to sign the document. To do this, the appropriate columns must be entered into it. They must contain information about the positions of the commission members, their last names with initials, and leave space for signatures.

Below is a standard form and a sample certificate of defective goods, a version of which can be downloaded for free.

Why do you need a product defect report?

The need for a product defect report is explained by the following:

1. According to this document, the recipient of the goods submits a claim to the manufacturer, and also has the opportunity to recover money from the guilty party. The claim must be submitted in writing.
2. A defect report may be the basis for the following accounting operations: the seller accepts the goods back and writes them off, and the buyer takes into account the goods received in a smaller volume.
3. If a defect is detected already during operation, on the basis of this document, the product can be written off from the register.

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).

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:

• 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).

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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.

In what cases is it necessary to draw up a document for goods?

You must understand that you cannot simply return the products to the supplier. It is necessary to draw up a report of defective goods upon acceptance, when the supplier provides a defective item with various defects.

This could be any damage to the packaging, broken glass, missing parts, or expired products. When drawing up the contract, you must indicate in full all types of damage in which the order can be returned. If other problems arise, a statement of non-conformity of the delivered goods is drawn up.

You also need to understand that if the breakdown occurred due to the fault of the transport company or the buyer himself, this cannot be considered a defect.

How is a product defect report issued?

In order to correctly draw up a form for a product defect report, you need to know some rules:

• At the top in the middle you need to write the phrase: “Product Defects Act”;
• Below indicate the name of the enterprise, division;
• Then you need to write at the top right. I confirm below the name of the head of the company, his signature and date.

In the middle is filled in the serial number of the document, the number of paper creation. All defective products must be presented in the form of a table.

It states:

• Order number;
• Name;
• reason for return;
• the reason why the product is defective;
• number of products;
• the amount to be returned by the supplier.

Such a document is drawn up in three copies. A special commission is created to make a decision. At the end of the document, the manager writes down the decision made.

The procedure for drawing up a report when writing off goods as defective

In order to write off products, you need to know a special algorithm. First you need to take an inventory, and then draw up a special form. The amount of losses from defective products should be calculated only based on the results of the inventory, the timing of which is established by the company’s management.

After which an act of markdown or write-off of goods or defective shortages is completed. The amount of the deficiency is recovered from the guilty person . Then, when the culprits are not found, this amount is considered other expenses of the organization and is written off.

An internal marriage is formalized using a self-drafted form, and an external marriage is formalized using the form established by law.

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.

Limited Liability Company "Organization"

Customer _________________________
General Contractor _________________________

Contractor (subcontractor) _________________________

Contract agreement (contract) No. ____ dated "___"__________ 20__, subcontract agreement No. ____ dated "___"__________ 20__

MARRIAGE ACT

No. ____ dated “___”__________ 20__ ____________

Commission consisting of:

Customer representative (technical supervision)

_____________________________________________________________________________

(position, surname, initials)

Representative of the general contractor (contractor)

_____________________________________________________________________________

(position, surname, initials)

Subcontractor's representative

_____________________________________________________________________________

(position, surname, initials)

drew up this act in that as a result of the inspection of the object

_____________________________________________________________________________

(Object name)

the following is established:

— repair of the soft roof of a residential building by subcontractor ______________ was carried out with deviations from the regulatory documentation. During the control measurement, a control autopsy was performed in the presence of commission members. It was established that the number of layers of roofing material laid does not correspond to the quantity specified in the work completion certificate No. ____ dated “___”__________ 20__. In addition, the old roof was not removed.

As a result, under the influence of precipitation, the roofing carpet swelled.

(description of the type of defect (defects), their location, area (volume))

The commission decided to:

the need to redo the completed work in full.

The subcontractor ____________________ must completely remove the roofing carpet, repair the screed in separate places (based on the results, draw up a hidden work report). The work must be completed within 20 working days from the date of signing this act.

(conclusions based on the results of the commission’s work (for example, on the time frame for correcting deficiencies, ordering an examination, identifying those responsible, etc.))

Customer representative (technical supervision) ________________________________________

(position, surname, initials)

Representative of the general contractor (contractor) ___________________________________

(position, surname, initials)

Subcontractor representative _____________________________________________

(position, surname, initials)

Download the document “Marriage Act based on the results of a site inspection”

An example of the procedure for returning goods

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.

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.

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.

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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.

How the act is drawn up

According to the legislation of the Russian Federation, this document has a unified form (form) and depends on the situation in which defective products are registered. If the issue requires serious investigation and appropriate registration, you should resort to this state-issued form:

It is drawn up in several copies by a specially created commission. A group of employees examines the product, makes an expert opinion on its condition, and takes photographs, if possible and necessary. Then one of the copies with a blue seal and signatures of the commission members, as well as the manager/responsible person, is sent to the supplier in a package with other necessary documents.

All fields relating to the details of organizations and the product itself are required to be filled in (the only exceptions are travel information and specific parameters such as a veterinary certificate). You can download the form for free at the end of the article.

If we are talking about an isolated case when working with a small supplier, it is permissible to use the following sample when drawing up a claim:

This option is much simpler and is used mainly between companies that have already entered into certain agreements regarding marriage. Such a document can be drawn up by one employee - the manager of the delivery department, who has a form and a sample act in his hands. You can download it for free at the bottom of the article.

How to draw up a report of defective goods

The act of defective goods does not have a special unified form, so an organization can issue it in one of the following ways:

• if necessary, each time draw up a marriage certificate in free form;
• develop a form of the act, approve it in the accounting policies of the organization and, if necessary, use it.

The first method will not be very convenient for those companies that receive a large number of goods. Having approved the form of the document and secured it in the company’s internal documents, drawing up the act will not take much time.

Whatever method the company chooses, when drawing up the act, it should be taken into account what this document should include:

• information about the organization;
• composition of the commission that participates in identifying defective goods;
• information about the product, including its name, quantity, price and cost.

For convenience, information about defective products is presented in a table. If the buyer received several consignments of goods at once, each of which was found to be defective, then a report is drawn up separately for the consignment of goods and separately for each supplier. The act does not indicate products of adequate quality, but at the end of the document you can indicate the following: “There are no complaints about the remaining goods.”

You should fill out the marriage certificate very carefully, since if information with errors or deliberately false information is included in it, this can lead to big troubles. For example, a fine from regulatory authorities. In addition, you should also remember that, if necessary, the document can act as evidence in proceedings with the supplier in court (