1C Accounting 8 edition 2.0 - Return of consignment goods by the buyer (position of the consignor)

In addition, he provides the principal with a report with a negative sales value, to which “supporting documents” are attached: the buyer’s application for return, a receipt, an act of acceptance of the goods. Attention Returned goods on commission are displayed by the commission agent in the debit of off-balance sheet account 004 (“Goods accepted on commission”). Based on clause 2 of Art. 991 of the Civil Code of the Russian Federation, the intermediary has the right to receive a commission from the sale of the product, even if it was returned. To adjust accounting, a method is used, in narrow circles called “red REVERSE”. Return of consignment goods in 1 C The operation to return consignment goods in 1 C: can be carried out either with or without indicating the sales document. The first option involves the following actions: in the document log you must select “Return of goods from the client”, and then the item “Sale, commission”.

Returning goods to a consignment store

InfoCivil Code, which contains the norms and rules of retail trade and general concepts of purchase and sale. If you bought a product of inadequate quality, and during the purchase you did not specify anywhere with the commission agent the conditions for its return or exchange, then you have the right, during the warranty period, to demand:

• refund of the full cost of the goods;
• reduction in the value of the goods commensurate with the shortcomings or defects;
• exchange of goods for the same, but without flaws;
• exchanging goods for another of a similar type or brand, but with recalculation of the price and, accordingly, additional payment or return of overpaid funds;
• urgent free repair of goods, elimination of defects.

According to the articles of the law “On the Protection of Consumer Rights”, the buyer has the right to return or exchange goods of good quality within the period specified by law.

The beginning of all beginnings

The buyer has the right to return products of both proper and inadequate quality. The procedure for returning products is established by law. Consequently, the taxpayer who received the return of the goods must make an appropriate reflection of the transaction performed in accounting.

How to proceed?

According to general rules, fulfillment of the terms of the contract and transfer of quality products is considered a sale. If the seller is on OCH, then he needs to record the receipt of the returned goods.

The basis for this operation is the TORG-12 consignment note issued by the person who made the purchase.

The seller, in turn, issues an adjustment invoice, which must subsequently be recorded in the purchase book at the time the returned products are accepted for accounting. After this, the buyer has the right to declare VAT withholding.

If the seller violated the terms of the agreement or delivered defective products, then such a return is not considered a sale. As a result, the buyer returns the goods on the basis of the invoice. Whereas the seller makes a counter-entry for the previously completed shipment, and also issues an adjustment invoice (hereinafter referred to as the invoice). Based on this document, it will be possible to accept VAT withholding. Transactions are displayed in taxpayer accounting as follows:

Proceeds from the sale of commodity mass to the buyer are considered income:

• Kt 90 “Sales” (subaccount 90–1 “Profit”) Dt 62 “Settlements with customers...”.

In parallel, the cost of sold products should be written off from credit account 41 “Goods” to debit account 90 (subaccount 90–2 “Cost of sales”). Separately, it is worth considering the situation when the terms of the agreement were fulfilled in full, and the return of the goods occurred after it was actually accepted for registration by the recipient.

Such operations are called reverse sales, where the former buyer acquires the status of a supplier, and the organization becomes a buyer of the product.

Consequently, the current supplier must issue a TORG-12 consignment note to the former seller. Returned products are accepted for accounting by the recipient at cost, i.e., an amount of money that is equal to the actual costs of its purchase.

Posting for goods receipt is carried out as follows:

• Dt 41 “Goods” Kt 60 “Settlements with suppliers...”.

At the same time, according to the fiscal authority, the return of products is considered a sale if at the time of return it was fully capitalized by the buyer. Therefore, the transfer of ownership of the commodity mass is subject to VAT.

But, if the person who bought the product is not a VAT payer, for example, due to the application of the simplified tax system, then no tax is charged when returning the product.

In such circumstances, the Ministry of Finance advises suppliers to issue an adjustment invoice. As for the seller, he has the right to withhold VAT on returned products.

To capitalize the received delivery note, the person selling the goods must use the 1C document “Return of goods from the buyer.” Then, based on the initial sale, you must enter the “Sales Adjustment” document. Here the seller displays the adjustments made, then switch the switch to “VAT”.

Large merchants do not like to return money for goods. Find out how to return goods to Yulmart. The procedure for returning goods within 14 days requires the presence of markings and labels on it. Find out how to perform the procedure.

The final step is to enter the adjustment account data. As a rule, the specified invoice is issued by the seller within 5 days from the date of provision of the necessary documents (Article 168 N of the Russian Federation). One of such documents is a product return agreement. In addition, it is the responsibility of the invoicing seller to record the document in the purchase ledger. The corresponding statements are displayed on the day the returned products are accepted for accounting.

If the buyer uses the simplified tax system, then he must have two accounts:

• primary invoice for the cost of purchased products;
• an adjustment invoice for the cost of the item that was returned.

The indicated documents will become the basis for fixing the actual amount of VAT in relation to the products purchased by the buyer.

Returning goods to a consignment store - how to do it correctly?

Debit 90, subaccount “VAT” Credit 68, subaccount “VAT”—reflects VAT on proceeds from the sale of goods; Expenses associated with the provision of services under an intermediary agreement are expenses for ordinary activities (clause 5 of PBU 10/99 “Expenses of the organization” (hereinafter referred to as PBU 10/99)) and are recognized in the accounting of the principal on the date of approval of the commission agent’s report. Debit 44 Credit 76, subaccount “Settlements with the commission agent”—a commission was accrued to the commission agent; Debit 19 Credit 76, subaccount “Settlements with commission agent”—VAT is charged on commission fees; Debit 68, subaccount “VAT” Credit 19—VAT on commission fees accepted for deduction; According to the Instructions, simultaneously with the recognition of revenue from the sale of goods, the cost of these goods is written off from the credit of accounts 44, 45 to the debit of account 90 “Sales”.

Important

At the same time, under a transaction made by a commission agent with a third party, the commission agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction. According to paragraph 1 of Art. 996 of the Civil Code of the Russian Federation, things received by the commission agent from the principal or acquired by the commission agent at the expense of the principal are the property of the latter.

Attention

Accounting In accordance with the Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of organizations (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n) (hereinafter referred to as the Instructions), goods transferred to other organizations for sale on a commission basis are accounted for in account 45 " Goods shipped". Debit 45 Credit 41—reflects the shipment of goods to the commission agent.

According to clause

General audit department on the issue of accounting for the return of goods under the commission agreement

Answer Based on paragraph 1 of Article 990 of the Civil Code of the Russian Federation, under a commission agreement, one party (the commission agent) undertakes, on behalf of the other party (the principal)

for a fee, make
one or more transactions in one’s own name, but at the expense of the principal
.

Under a transaction concluded by a commission agent with a third party, the commission agent acquires rights and becomes obligated,

even if the principal was named in the transaction or entered into direct relations with a third party for the execution of the transaction.

Based on paragraph 1 of Article 996 of the Civil Code of the Russian Federation, things received by the commission agent from the principal

or acquired by the commission agent at the expense of the principal,
are the property of the latter.
Under a purchase and sale agreement, one party (the seller) undertakes to transfer the thing (goods) into the ownership of the other party (the buyer), and the buyer undertakes to accept this product and pay a certain amount of money (price) for it (clause 1 of Article 454 of the Civil Code of the Russian Federation).

Taking into account the above, when executing the instructions of the principal, the commission agent enters into a transaction with the buyer for the purchase and sale of goods, where the rights and obligations of the seller are performed by the commission agent. At the same time, when executing a purchase and sale transaction, the commission agent does not transfer ownership of the goods received from the principal for sale to a third party. Thus, when the commission agent fulfills the order of the principal to sell the goods on his own behalf, even though the commission agent in the purchase and sale transaction performs the duties of the seller, the ownership of the goods passes to the buyer directly from the principal.

As follows from the question, the buyer returns the defective product to the commission agent. Legal relations regarding the return of low-quality goods within the framework of a purchase and sale transaction are regulated by the following rules.

According to paragraph 1 of Article 307 of the Civil Code of the Russian Federation, by virtue of an obligation, one person (debtor) is obliged to perform a certain action in favor of another person (creditor), such as: transfer property, perform work, provide a service, contribute to a joint activity, pay money, etc. etc., or to refrain from a certain action, and the creditor has the right to demand that the debtor fulfill his obligation.

Obligations must be fulfilled properly in accordance with the terms of the obligation and the requirements of the law, other legal acts, and in the absence of such conditions and requirements - in accordance with customs or other usually imposed requirements (Article 309 of the Civil Code of the Russian Federation).

In accordance with paragraph 1 of Article 408 of the Civil Code of the Russian Federation, proper performance terminates the obligation.

According to paragraph 1 of Article 469 of the Civil Code of the Russian Federation, the seller is obliged to transfer to the buyer goods, the quality of which corresponds to the purchase and sale agreement.

By virtue of paragraph 1 of Article 475 of the Civil Code of the Russian Federation, if the defects of the goods were not specified by the seller, the buyer to whom the goods of inadequate quality were transferred has the right, at his choice, to demand from the seller:

proportionate reduction in the purchase price;

free elimination of product defects within a reasonable time;

reimbursement of their expenses for eliminating defects in the goods.

In accordance with paragraph 2 of Article 475 of the Civil Code of the Russian Federation, in the event of a significant violation of the requirements for the quality of goods (detection of fatal deficiencies, deficiencies that cannot be eliminated without disproportionate costs or time, or are identified repeatedly, or appear again after their elimination, and other similar defects) the buyer has the right, at his own discretion:

refuse to fulfill the purchase and sale agreement and demand the return of the amount of money paid for the goods;

demand replacement of goods of inadequate quality with goods that comply with the contract.

In the situation under consideration, we are talking about the return of low-quality goods, that is, the buyer’s refusal to fulfill the purchase and sale agreement regarding this product. The return of part of the goods due to improper fulfillment of the terms of the contract, in our opinion, essentially cancels the original transaction regarding these products.

Since the buyer refuses to fulfill the contract in terms of low-quality goods, the contract is considered partially terminated, and this product does not become the property of the buyer, but remains the property of the principal. As a result, both parties find themselves in the situation that existed before the delivery of part of the goods. That is, the fact of the sale of low-quality goods can be considered not accomplished, and, accordingly, the transfer of ownership rights during the initial transfer of the goods.

Next, we will consider the legality of issuing an invoice by the buyer when returning a low-quality product accepted for accounting.

When answering the question, we assume that the buyer is a VAT taxpayer.

In accordance with the explanations of the regulatory authorities, when returning a low-quality product accepted by the buyer for accounting, the latter has the obligation to issue an invoice for the return (Letters of the Ministry of Finance of the Russian Federation dated 04/07/15 No. 03-07-09/19392, dated 02/27/12 No. 03 -07-09/11, Federal Tax Service of Russia for Moscow dated 10.09.07 No. 19-11/085977).

This conclusion is based on the norms of subparagraph “a” of paragraph 7 of the Rules for maintaining a log of received and issued invoices (approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137), which established the buyer’s obligation to reflect in Part 1 “Issued invoices” of the journal accounting indicators of invoices issued by the buyer to the seller upon return to the seller of goods accepted for accounting by the buyer

. In addition, by virtue of paragraph 3 of the Rules for maintaining the sales book, the buyer must also register this invoice in the sales book.

There is arbitration practice confirming this conclusion ( Resolutions of the Federal Antimonopoly Service of the Ural District dated January 28, 2013 No. F09-14081/12 in case No. A50-8114/12, FAS Ural District dated June 30, 2009 No. F09-4327/09-S2 in case No. A50 -15245/2008-A17FAS of the Central District dated 08/18/11 in case No. A68-7345/2010).

Based on the above explanations, in relation to the situation under consideration, when returning low-quality goods from the buyer to the commission agent, the latter issues an invoice in the name of the seller, i.e. commission agent.

How to record transactions with the Commissioner?

1. How to correctly reflect in accounting an invoice from the Buyer for the return of goods, whether it is necessary to reflect it in the purchase book or an additional sheet to the sales book (the goods were not purchased by the commission agent into ownership, namely, previously shipped goods belonging to the right of ownership are being returned Committent)? Or should this invoice only be reflected in the journal of invoices received and issued? With what codes for the types of VAT transactions?

4. How will the return operation be reflected in the VAT reporting of the Commissioner, will it affect the book of purchases or sales, the journal of issued and received invoices?

In accordance with paragraph 1 of Article 156 of the Tax Code of the Russian Federation, taxpayers, when carrying out business activities in the interests of another person on the basis

commission agreements
, commission agreements
or agency agreements
determine the tax base as the amount of income received by them in the form of remuneration
(any other income)
in the execution of any of these agreements.
From the stated norm it follows that when a commission agent carries out business activities in the interests of the principal on the basis of a commission agreement, i.e. including when concluding transactions for the purchase and sale of goods, fulfilling the rights and obligations of the seller within the framework of this transaction, the tax base of the commission agent is determined solely as the amount of remuneration received by him. Thus, the commission agent fulfills the duties of a taxpayer and pays VAT to the budget only on his remuneration.

In accordance with paragraph 5 of Article 171 of the Tax Code of the Russian Federation, tax amounts presented by the seller to the buyer and paid by the seller to the budget when selling goods are subject to deductions.

in case
of return of these goods
(including during the warranty period)
to the seller or refusal of them.
Tax amounts paid when performing work (rendering services) are also subject to deductions in the event of refusal of these works (services).

At the same time, in accordance with paragraph 4 of Article 172 of the Tax Code of the Russian Federation, deductions of tax amounts specified in paragraph 5 of Article 171 of this Code are made in full after the corresponding adjustment operations in connection with the return of goods or refusal of goods are reflected in the accounting records.

(works, services), but no later than one year from the date of return or refusal.

The above rules regulate the specifics of deducting the amount of VAT when goods are returned by the buyer to the seller.

Based on paragraph 3 of Article 168 of the Tax Code of the Russian Federation, when selling goods (work, services), transferring property rights, as well as upon receiving amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, appropriate invoices are issued - textures

no later than five calendar days,
counting from the day of shipment of goods
(performance of work, provision of services), from the date of transfer of property rights or from the date of receipt of payment amounts, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

As follows from paragraph 1 of Article 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer to accept the presented

the seller of goods (work, services), property rights (
including a commission agent
, agent
who sells goods
(work, services), property rights
on his own behalf
)
amounts of tax to be deducted
in the manner prescribed by this chapter.

Thus, in order to apply the norms of the Tax Code of the Russian Federation, the seller of goods, including the commission agent who sells goods on his own behalf, when issuing an invoice from the date of shipment of the specified goods, presents the corresponding amounts of VAT to the buyer for deduction.

However, although the commission agent is a seller who, when selling goods on his own behalf, issues an invoice to the buyer and presents the corresponding amount of VAT, the specified amount of VAT is not paid by him to the budget.

Thus, the norms of paragraph 5 of Article 171 and paragraph 4 of Article 172 of the Tax Code of the Russian Federation, in our opinion, do not apply to the commission agent.

In accordance with paragraph 3.1 of Article 169 of the Tax Code , taxpayers

including persons who are not taxpayers who are exempt from fulfilling taxpayer obligations related to the calculation and payment of tax,
in the event that they issue and (or) receive invoices when carrying out business activities in the interests of another person on the basis of commission agreements
, agency agreements,
providing for the sale
and (or) acquisition of
goods
(work, services), property rights
on behalf of the commission agent
(agent), or on the basis of transport expedition contracts, as well as when performing the functions of a developer,
they are required to keep a log of received and issued invoices in relation to the specified activity .
Invoices issued for the amount of income in the form of remuneration are not subject to registration in the log of received and issued invoices

when executing the contracts specified in this paragraph.

Thus, the Tax Code establishes the obligation of commission agents to keep a log of received and issued invoices when carrying out business activities in the interests of the principal on the basis of a commission agreement.

The rules for maintaining a log of received and issued invoices used in calculations for value added tax are approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 (hereinafter referred to as the Rules for maintaining a log of received and issued invoices).

So, according to subparagraph a) of paragraph 7 of the Rules for maintaining a log of received and issued invoices in part 1 “Issued invoices” of the accounting log, in column 1 - serial number of the entry, invoices are indicated, including:

— issued by the commission agent

(agent)
to the principal
(principal)
when returning to the principal
(principal)
goods accepted by the taxpayer-buyer for registration in the event that the commission agent
(agent)
sells goods on his own behalf to the buyer
.

According to subparagraph a) of paragraph 11 of the Rules for maintaining a log of received and issued invoices in part 2 “Received invoices” of the accounting log, in column 1 – serial number of the invoice record, invoices are indicated, including:

— received by the commission agent

(agent)
from the taxpayer-buyer in connection with the return to the seller-committent
(principal)
of goods accepted by the buyer for registration in the event that the commission agent
(agent)
sells goods on his own behalf to the buyer
.

In the situation under consideration, the commission agent receives an invoice from the buyer as part of business activities in the interests of the principal, since the return of goods by the buyer to the commission agent is carried out on the basis of a transaction concluded with him for the sale of goods on behalf of the latter. Thus, taking into account clause 3.1. Article 169 of the Tax Code of the Russian Federation and the Rules for maintaining a journal of received and issued invoices, the commission agent records in the accounting journal:

— invoices received from the buyer in connection with the return of goods accepted for registration;

— invoices issued to the principal upon return of goods accepted by the buyer for registration.

In accordance with paragraph 3 of the Rules for maintaining the sales book used in calculations

for value added tax (approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137), registration in the sales book is subject to

drawn up and (or)
issued invoices
(including adjustment ones)
in all cases when the obligation to calculate value added tax arises in accordance with the Tax Code of the Russian Federation.
Organizations

and individual entrepreneurs
carrying out business activities in the interests of another person under contracts of
assignment,
commission
or agency agreements,
register in the sales book invoices
(including adjustment ones)
issued
to the principal,
principal
or principal
for the amount of their remuneration for services provided under such contracts
(clause 20 of the Rules for maintaining a sales book used in calculations of value added tax).

It should be noted that neither the norms of the Tax Code of the Russian Federation nor the norms of the Government of the Russian Federation of December 26, 2011 No. 1137 contain the duties of the commission agent to calculate and pay VAT to the budget when issuing an invoice to the principal

specified in subparagraph a) of paragraph 7 of the Rules for maintaining a log of received and issued invoices. Thus, in the sales book, the commission agent registers only an invoice for the amount of his remuneration, which is consistent with Article 156 of the Tax Code of the Russian Federation.

In addition, from the set of norms of paragraph 5 of Article 171 of the Tax Code of the Russian Federation and paragraph 11 of the Rules for maintaining a log of received and issued invoices, in our opinion, it follows that the right to apply a VAT deduction when the buyer returns goods arises from the principal.

Since the commission agent is a VAT payer in relation only to his remuneration, and the journal of received and issued invoices records invoices in respect of which the commission agent does not fulfill the rights and obligations of the taxpayer, then, in our opinion, there are no grounds for re-registration of the received invoice The commission agent does not appear in the purchase book. Likewise, there is no reason for the commission agent to register in the sales book an invoice issued to the principal when returning goods accepted for registration by the buyer.

Based on subparagraph c) of paragraph 7 of the Rules for maintaining a log of received and issued invoices, in part 1 “Issued invoices” of the accounting log the following is indicated:

—

in column 3 - code of the type of transaction according to the list approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

Based on subparagraph c) of paragraph 11 of the Rules for maintaining a journal of received and issued invoices, in Part 2 “Received invoices” of the accounting journal the following is indicated:

- in column 3 - code of the type of transaction of the received invoice according to the list approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

Order of the Federal Tax Service of the Russian Federation dated March 14, 2016 No. ММВ-7-3/ [email protected] approved the list of codes for types of transactions indicated in the purchase book used in calculations for value added tax, an additional sheet to it, and the sales book used in calculations for value added tax, an additional sheet to it, as well as codes for the types of transactions for value added tax necessary for maintaining a log of received and issued invoices.

The said Order approved the following list of transaction type codes, including:

It follows from paragraph 3.1 of Article 169 of the Tax Code of the Russian Federation that the commission agent keeps records of the journal of received and issued invoices when carrying out business activities in the interests of the principal on the basis of a commission agreement providing for the sale of goods.

Thus, in our opinion, the commission agent registers in the journal of received and issued invoices the invoices received from the buyer in connection with the return of goods accepted for registration by him and the invoices issued to the principal when returning goods accepted for accounting by the buyer with a transaction type code - 27

.

2. How is VAT reflected and is this return reflected at all in the commission agent’s VAT return?

According to clause 5.1. Article 174 of the Tax Code of the Russian Federation must include in the tax return the information specified in the purchase book and sales book of the taxpayer.

In the case of issuing and (or) receiving invoices when the taxpayer

(tax agent)
entrepreneurial activity in the interests of another person on the basis of commission agreements
, agency agreements
providing for the sale
and (or) acquisition of goods (work, services), property rights
on behalf of the commission agent
(agent), or on the basis of transport expedition agreements, as well as when performing the functions of a developer,
the tax return includes the information specified in the logbook of received and issued invoices in relation to the specified activity.
The composition of the information specified in the purchase book and sales book, in the journal of received and issued invoices, in issued invoices included in the tax return, is determined by the federal executive body authorized for control and supervision in the field of taxes and fees.

In accordance with the Procedure for filling out a VAT tax return[1], information from the log of issued and received invoices in relation to operations carried out in the interests of another person on the basis of commission agreements for the past tax period is filled out in sections 10 and 11 of the tax return, respectively according to VAT.

3. How to reflect the return (transfer) of goods to the Principal in the Commission Agent’s accounting? What operations (postings) and primary documents?

Clause 10 of the Guidelines for accounting of inventories, approved. Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines) stipulates that if an organization does not have ownership rights

(rights of economic management or operational management, respectively)
for received material assets, the latter must be accounted for in off-balance sheet accounts
.

Based on subparagraph d) of paragraph 155 of the Methodological Instructions, materials accepted by the organization for safekeeping are recorded in the off-balance sheet account “Inventory assets accepted for safekeeping,” including other cases when the material assets located in the organization do not belong to it.

As we have stated above, when a defective product is returned by the buyer to the commission agent, the goods returned by the buyer are the property of the principal.

Taking into account the foregoing and in accordance with the Instructions for the use of the Chart of Accounts No. 94n, the following entries are reflected in the commission agent’s accounting in connection with the return of defective goods by the buyer:

Dt 002 - low-quality goods returned by the buyer are accepted for off-balance sheet accounting;

Kt 002 – transfer of low-quality goods to the principal.

When a commission agent participates in settlements when the buyer returns a low-quality product, accounts payable to the buyer and receivables from the principal are reflected in accounting (Dt 76 “Settlements with the principal” Kt 62 “Settlements with the buyer”).

In accordance with paragraph 1 of Article 9 of Law No. 402-FZ[2], each fact of economic life is subject to registration with a primary accounting document. A fact of economic life is a transaction, event, operation that has or is capable of influencing the financial position of an economic entity, the financial result of its activities and (or) cash flow (subparagraph 8 of Article 3 of Law No. 402-FZ).

Clause 2 of Article 9 of Law No. 402-FZ establishes that the mandatory details of the primary accounting document are:

1) name of the document;

2) date of preparation of the document;

3) the name of the economic entity that compiled the document;

4) the content of the fact of economic life;

5) the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;

6) the name of the position of the person (persons) who completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the accomplished event;

7) signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.

The primary accounting document must be drawn up when a fact of economic life is committed, and if this is not possible, immediately after its completion (clause 3 of Article 9 of Law No. 402-FZ).

The forms of primary accounting documents are determined by the head of the economic entity on the recommendation of the official responsible for maintaining accounting records (clause 4 of Article 9 of Law No. 402-FZ).

Based on Article 999 of the Civil Code of the Russian Federation, upon execution of an order, the commission agent is obliged to submit a report to the principal

and
transfer to him everything received under the commission agreement
.

Taking into account the above, in our opinion, the commission agent, when fulfilling the seller’s obligation to receive returned goods from the buyer, draws up the following primary documents:

— report on the execution of the principal’s instructions;

— the primary document for the transfer of goods returned by the buyer to the principal. Such a document may be an act for the transfer of goods, containing all the details provided for in paragraph 2 of Article 9 of Law No. 402-FZ.

How to reflect transactions with the Principal?

1. What primary documents must the Principal have from the Commission Agent to return the goods?

According to Article 999 of the Civil Code of the Russian Federation, upon execution of an order, the commission agent is obliged to submit a report to the principal and transfer to him everything received under the commission agreement. The committee who has objections to the report

, must report them to the commissioner within thirty days from the date of receipt of the report, unless a different period is established by agreement of the parties. Otherwise, the report, in the absence of another agreement, is considered accepted.

In accordance with Article 1001 of the Civil Code of the Russian Federation, the principal is obliged, in addition to paying the commission, and in appropriate cases, additional remuneration for the del credere, to reimburse the commission agent for the amounts spent by him on the execution of the commission order.

Considering that the principal has the right to raise objections to the report, in our opinion, in addition to the above-mentioned primary documents issued by the commission agent (the report and the primary document for the transfer of returned low-quality goods), the principal must also have copies of the primary documents transferred by the buyer to the commission agent for the return of low-quality goods goods.

In accordance with clause 2.1.1. Methodological recommendations for accounting and registration of operations of reception, storage and release of goods in trade organizations, approved. By letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5 (hereinafter referred to as Methodological Recommendations) the procedure and deadlines for admission

goods
in terms of
quantity,
quality
and completeness and
its documentation are regulated by the current technical conditions,
delivery conditions,
purchase and sale agreements
and instructions on the procedure for accepting consumer goods in terms of quantity, quality and completeness.

According to paragraph 2.1.7 of the Methodological Recommendations, in the event of a discrepancy between the actual availability of goods or a deviation in quality

established in the contract, or the data specified in the accompanying documents,
an act
,
which is the legal basis for making claims to the supplier.
A note about activation should be made in the accompanying document. The act is drawn up by a commission, which should include financially responsible persons of the trade organization, a representative of the supplier (it is possible to draw up the act unilaterally with the consent of the supplier or its absence).

Returning goods to the supplier

If a defect is detected during the sale of goods,
if the goods do not comply with
the standard or agreed upon sample
in terms of quality
, incompleteness of goods is carried out by
issuing an invoice
. The conditions for returning goods to the supplier may be different and are specified in the supply agreement (clause 2.1.9 of the Methodological Recommendations).

Taking into account the above, the primary documents for the return of low-quality goods by the buyer to the commission agent are a quality claim, a certificate of established quality discrepancies upon acceptance of goods, and an invoice for the return of goods.

2. How to correctly reflect these transactions in accounting, with what transactions?

In the situation under consideration, the purchase and sale agreement regarding the returned goods was terminated, as a result of which the principal no longer has grounds to recognize the proceeds from the sale and the cost of these goods, since the conditions for recognizing revenue and expenses are not met.

In this regard, in our opinion, the principal needs to make corrective entries in accounting using the reversal method. At the same time, it should be taken into account that the reversal method in the situation under consideration is applied if the sale and return of goods are made in the same reporting period.

Thus, if a product is sold and returned in one reporting period, then transactions associated with its return are reflected in the seller’s accounting as follows:

Debit 62 Credit 90

–
REVERSE
– sales revenue is reversed;

Debit 90 Credit 68

–
REVERSE
– the VAT amount has been reversed;

Debit 90 Credit 41

–
REVERSE
– the cost of a low-quality product is reversed
.
3. How will VAT on the return be reflected in the VAT return, purchase book or sales book of the Principal?

The right to apply a deduction of the amount of VAT on goods returned from the buyer arises with the principal:

- on the basis of an invoice issued by the commission agent to the committent when returning to the committent goods accepted by the taxpayer-buyer for registration in the event that the commission agent sells goods on his own behalf to the buyer (subparagraph a) of clause 7 of the Rules for maintaining a log of received and issued invoices).

- after reflecting in the accounting the corresponding adjustment operations in connection with the return of goods and no later than one year from the date of return ( clause 5 of Article 171 of the Tax Code of the Russian Federation

, paragraph 4 of Article 172 of the Tax Code of the Russian Federation).

Thus, as the right to deduction arises, the principal records the invoice issued by the commission agent in the purchase book.

In accordance with clause 38.8 of the Procedure for filling out section 3 of the declaration, column 3 on line 120 reflects the amounts of tax accepted for deduction by the taxpayer-seller (with the exception of buyer-taxpayers acting as a tax agent), in cases provided for in paragraph 5 of Article 171 of the Tax Code of the Russian Federation (

Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] “On approval of the form of the tax return for value added tax, the procedure for filling it out, as well as the format for submitting the tax return for value added tax in electronic form”) .

Taking into account the above, the principal, the amount of VAT to be deducted on the basis of the commission agent's invoice is reflected on line 120 of section 3 of the VAT tax return.

Is it possible for the commission agent to adjust the sales and issue an adjustment invoice to the Principal, will this be correct?

The Tax Code of the Russian Federation and Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations for value added tax” (hereinafter referred to as Resolution No. 1137) distinguishes between the concepts of invoice and adjustment invoice -texture.

According to the explanations of the financial authorities[3], on the basis of subparagraph a) paragraph 7 of the Rules for maintaining a log of received and issued invoices, paragraph 3 of the Rules for maintaining a sales book used in calculations of value added tax, paragraph 5 of Article 171 of the Tax Code of the Russian Federation when returning accepted The buyer of the goods issues an invoice to the seller for accounting. At the same time, when returning goods that were not accepted by the buyer for registration, the seller of the goods issues an adjustment invoice to the buyer.

Thus, based on legal norms and official explanations, in the situation under consideration there is no basis for the commission agent to issue an adjustment invoice, since when the buyer returns goods accepted for registration, the buyer himself issues a return invoice.

As follows from paragraph 3 of Article 168, paragraph 1 of Article 169, paragraph 10 of Article 172 of the Tax Code of the Russian Federation, the seller issues an adjustment invoice to the buyer when the cost of shipped goods changes

, including in case of clarification of the quantity of goods shipped.

In the event that the buyer returns goods accepted for accounting, he is issued an invoice for the (returned) shipped goods. In this case, the buyer also has no reason to issue an adjustment invoice to the seller, since in this case there is no change in the quantity of goods shipped by the buyer to the seller.

From the procedure provided for by Resolution No. 1137, it follows that when a commission agent purchases goods on his own behalf for the principal from the seller of goods, the commission agent issues an invoice to the principal for the purchased goods reflecting the relevant data of the invoices issued to him by the seller (clause 2(1) of the Rules for filling out the invoice -invoice used in calculations of value added tax).

Thus, applying the rule by analogy, the commission agent, when returning to the principal the goods accepted by the buyer for accounting, issues an invoice to the principal, taking into account the data reflected in the invoice issued to the commission agent by the buyer. Those. If the buyer issues an invoice to the commission agent for the returned goods, then the commission agent issues an invoice to the commission agent, and not an adjustment invoice.

It is also worth considering the fact that refunds occur in different reporting periods, as I wrote above: after the end of the period and before the end of the reporting tax period.

If the sale and return of goods are carried out in different tax periods, transactions related to the return are reflected in a manner similar to the above.

College of Tax Consultants, August 16, 2020

[1] approved By Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected]

[2] Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ.

[3] Letters of the Ministry of Finance of the Russian Federation dated 04/07/15 No. 03-07-09/19392, dated 02.27.12 No. 03-07-09/11, Federal Tax Service of Russia for Moscow dated 09.10.07 No. 19-11/085977
Back to chapter

Return of consignment goods

How to return consigned goods and is it possible? Attention: If a product of acceptable quality from the “second-hand” category is not included in the List of “non-returnable” goods approved by Decree of the Government of the Russian Federation No. 55, then it can be returned to the “thrift store”. But only if less than 14 days have passed since the date of purchase.

This right is enshrined in Art. 25 ZPPP. Often, replacement with an analogue of a consignment item is impossible due to the fact that the item for sale is presented in a single copy. Consequently, the buyer is offered other options: exchange for a product from this category, but released under a different brand, or a refund within three days.

In general, the Commission Trade Rules do not contain any information about the procedure for returning goods of proper quality, which is what commission agents take advantage of, who only accept back items marked “new”.

How to do it?

If, after purchasing a used product, a defect was discovered about which the consumer was not notified or there was a need to return it for another reason, the following procedure should be followed.

Preparing the item to be purchased and collecting evidence

To issue a return without any problems, you must pack the item in the same packaging in which it was purchased. Find a payment receipt that will confirm the purchase (if there was one).

If the receipt is missing, this does not mean that the seller has the right to refuse the buyer. Evidence such as witness statements and video footage can also serve as facts to support the transaction.

In addition to the receipt, the consumer can present as evidence a warranty card (it must contain the date of the agreement and the seller’s signature), a coupon for a cash receipt order, a product registration certificate (read about how to return or exchange a technically complex product here). Sometimes even the way the product is packaged is enough. If the goods are large (for example, a cabinet), and you had to pay for the services of movers at your own expense, the store is obliged to reimburse such expenses.

Contacting the store

Upon arrival at the store, you must state the reason for returning the goods or indicate a defect that was not previously specified. If the seller agrees with the consumer’s decision, then the only thing left to do is return the money spent. If there is a refusal to accept the used product, a return application must be filled out.

The Commission Trade Rules do not provide precise instructions on the return of items in proper condition, which is what entrepreneurs try to take advantage of. But regarding goods of poor condition, paragraph 29 of Government Decree No. 569 of 06/06/1998 clearly states that the consumer has the right to return the consignment product or demand that its defects be eliminated at the expense of the seller.

Therefore, in case of refusal, a claim for the return of goods of inadequate quality is written:

1. This document is written in the name of the general director of the retail outlet, indicating the name of the store and its address.
2. Then the applicant indicates his data and information about the transaction (date of purchase, cost, product details).
3. The product defect is clearly described (for example, the phone turns off spontaneously).
4. Next, they state their demands (exchange the faulty item for an analogue or return the money).
5. To show the seriousness of intentions, they refer to the legislation (you can indicate Article 18 of the Civil Code of the Russian Federation, it specifies the rights of clients, Articles 309 and 310 of the Civil Code of the Russian Federation say that the seller must fulfill accepted obligations, Article 503 of the Civil Code of the Russian Federation repeats the provisions of the Civil Code of the Russian Federation).

The document indicates the presence of a check (if there is one). All facts are presented as accurately as possible, but clearly . A sample form for filling out a claim can be found on the Internet. Sometimes it makes sense to contact a lawyer who will help draw up the document in such a way as to avoid repeated refusal.

The application is drawn up in two copies, one is taken by the buyer, the second remains with the seller.

Attention! A return claim is processed within 3 days. If a positive decision is made, the money must be returned to the client within 10 days.

Return of goods that were received under a commission agreement

Commission trading refers to terms such as:

1. Commission agent is an individual entrepreneur or trade organization that accepts items on commission for the purpose of their further sale at retail.
2. The principal is the entity who transferred the item or thing to the commission agent so that he could sell this product at his outlet and receive a monetary reward for it.
3. A buyer is a citizen who wants to buy an item offered by a commission agent for personal use. It doesn’t matter whether he is a resident of the Russian Federation or not.

IMPORTANT To avoid misunderstandings, each commodity item transferred by the principal to the commission agent must be formalized accordingly. That is, a document is drawn up that includes all the information about the consignment product, as well as the procedure for its sale, indicating all the conditions, including the amount of the commission.

Accounting entries

Let us consider separately the display of transactions in the taxpayer’s accounting:

Sales of goods

Reverse implementation

Return of goods due to non-fulfillment of obligations

Payment of the cost of returned low-quality products

Replacement of defective goods with high-quality ones

Questions

The following will discuss the main issues related to product returns:

• How can a buyer (individual) return goods to a commission agent using the simplified tax system?
• How to register a transaction if the sale and return of products were in different reporting periods?
• How to issue invoices?

Return to commission agent

According to the general rules of the Civil Code of the Russian Federation, the commission agent is not the owner of the products sold, but only its manager (seller). However, documents for a purchase and sale transaction can be executed on behalf of the seller. Product returns usually occur if there are complaints about the quality of the product from the buyer.

Since the rights and obligations under the contract belong to the commission agent, it is he who must accept the commodity mass and reimburse the buyer’s expenses incurred with its purchase. The return is displayed on debit as an item that was accepted for commission. This is due to the fact that the ownership of the product remains with the consignor.

If the procedure is carried out before the end of the reporting month, then it is necessary to arrange a reversal of the sales records, otherwise the principal’s responsibilities will include reimbursing the commission agent for expenses incurred, in particular, through offset.

The operation of returning goods or money must be documented.

The following documents must be attached to the monthly report:

• return application;
• cash register receipt;
• product acceptance certificate;
• account cash warrant;
• other primary documents.

Women love online shopping. Find out how to return goods to Avon. How to return an item you don't like to the store? Read in the article.

Buyers want to know how to return money for an item? Let's reveal the secret.

Return of commission goods (to the commission agent)

Committent: who is this? The entity who has decided to hand over any goods for sale to a consignment store is usually called the consignor. In fact, the term goes far beyond commission trading and is often used in other areas. The principal and the commission agent enter into a contractual agreement between themselves, which clearly defines the responsibilities of the parties. For your information, it is noteworthy that on the basis of Decree of the Government of the Russian Federation No. 569, the principal is considered the owner of the goods put up for sale until they are sold.

Rules for returning consignment goods from a buyer in 2020

This is not beneficial for sellers, so they often return the money so that the company does not have lawsuits on its account; this negatively affects the attitude of product suppliers towards them. Return of consignment goods in accordance with the law on the protection of consumer rights. An exchange for goods of proper quality, or receipt of monetary compensation for the purchase is carried out in accordance with the law on the protection of consumer rights.

It is this legal act that guarantees citizens the safety of their invested funds. Consignment products have one feature: as a used product, it may have some defects, but this does not mean that by purchasing such an item, the buyer accepts these defects.

The seller is obliged to indicate all the properties of the item before completing the transaction. Before making a purchase, the buyer must carefully read not only the item being purchased, but also the information indicated on the sales label. If the defects were not specified by the seller, and the buyer discovered them after purchasing the goods, then he may demand:

1. Elimination of defects at the expense of the seller or with the involvement of third parties, whose services are paid by the selling party.
2. Reducing the selling price by an amount commensurate with the defect.
3. Replace the consignment item with an analogue or another model, recalculating the price.

What is commission trading? There is not much demand for goods that someone has already owned or used, but it exists.

Taxes and law

Those. If, when purchasing a product, the buyer was notified of all the existing defects of the product, it is subsequently impossible to return this product on the basis of these defects. However, if the buyer finds other shortcomings that the seller did not know about himself or deliberately kept silent about, it is possible to return the goods. Read all about the procedure for returning goods of inadequate quality here. Buyer's rights When returning a consignment item due to the discovery of a defect that was not specified by the seller upon purchase, the buyer can make one of the following demands: Since most goods in a consignment store are sold in single copies, the buyer cannot demand the exchange of the product for a similar one, but without a defect.

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Return by the commission agent of sold goods to the KA

Return by the commission agent of goods sold. (that is, goods for which the document Commission Agent's Sales Report is issued). There are problems with the correct execution of documents.

I asked a question in support.

Please explain the mechanism for reflecting the return of goods from the final buyer in the commission agent's report. The goods remain with the commission agent for further sale.

Goods returned to the warehouse of the commission agent reduce the sales amount of the current month, therefore they are reflected in the report with a minus sign.

1. The document “Adjustment of register entries” can be filled out as a “Reversal” of the document “Commission Agent’s Report”, reflecting the returned item item with the sign “-“ in all registers; 2. In the initial document “Commissioner’s Report”, the SF issued for implementation was created, therefore, it is necessary to draw up the document “Reflection of VAT for deduction”; 3. If the initial document “Report of the commission agent” reflected the commission fee and the document “Invoice received” was drawn up, it is necessary to enter the document “Reflection of VAT accrual”

They started doing this, after carrying out returns in this way, the cost calculation began to accrue exorbitant costs. (ROUSE)

I sent another question to support:

I will reverse the commission agent’s report using the method you sent.

After calculating the cost, an incorrect cost is generated for the reversed position. How to avoid this?

We suggest that you familiarize yourself with the response from the development department: “When using the RAUZ mode -

It is recommended to document the return of commissioned goods for which the commission agent has already accounted for using the “Receipt of goods and services” document. The return of this product to the consignor should be reflected as a return of the goods to the supplier (for this you will need to enter a separate agreement with the consignor with the type “With supplier”).

If it is necessary for an item to be reflected in accounting as a commission, you must perform the steps described above, and then reflect the receipt of this item on commission from the consignor.

If it is necessary to adjust the commission remuneration, you can reduce the remuneration in the next report to the principal or adjust the remuneration manually using the document “Adjusting register entries.”

If I understand correctly, they propose to capitalize the goods and transfer them again to the commission agent, which is critical from the point of view of counter reconciliations.

Has anyone encountered a similar problem?

Accounting for intermediary activities: return of goods due to lack of demand

When carrying out intermediary activities, in accordance with civil law, business entities can enter into agreements of agency, commission, agency agreement or transport expedition agreement. What all of the above agreements have in common is that the intermediary fulfills its obligations at the expense of the other party (customer) and for a fee. In intermediary activities related to the purchase and sale of goods, in most cases commission agreements are concluded. The legal aspects of the commission agreement are regulated by Ch. 51 of the Civil Code of the Russian Federation.

When trading on commission, goods are often returned. The goods may be returned by the commission agent to the consignor or by the buyer to the commission agent. There are various reasons for returning goods, including in cases determined by law (return of low-quality goods or return of goods caused by violation of the terms of the contract), or in cases determined by the commission agreement or purchase and sale agreement. The procedure for recording and documenting the return of goods directly depends on the reasons and timing of the return of goods, as well as on the terms of commission agreements and purchase and sale agreements concluded by the commission agent. Let us dwell on the consideration of the return of goods in intermediary activities associated with the lack of demand for the goods.

In accordance with civil law, commission agreements have a number of features, from which the procedure for accounting and taxation of returned goods follows. Thus, according to commission agreements:

• the commission agent acts on behalf of the principal and in accordance with his instructions;
• in civil transactions, the commission agent acts on his own behalf (concludes transactions with third parties), while it is he who acquires the rights and obligations under the transaction concluded with a third party (clause 1 of Article 990 of the Civil Code of the Russian Federation);
• in accordance with Art. 996 of the Civil Code of the Russian Federation, the right of ownership of goods from the seller (committee) to the intermediary (commission agent) does not pass;
• the commission agreement is aimed at the provision by the commission agent to the principal of only one type of service - making transactions on his own behalf, but at the expense of the principal;
• the commission agreement is compensated, therefore, the commission agent provides services to the principal for a fee (Article 991 of the Civil Code of the Russian Federation);
• The commission agent is obliged to submit a report to the principal and transfer to him everything received under the commission agreement after the execution of the order (Article 999 of the Civil Code of the Russian Federation).

Let's consider the procedure for accounting and taxation of returned goods in the absence of demand.

Accounting for the return of consignment goods from the consignor, reflecting transactions in documents (BP2.0).

In connection with the entry into force of the Decree of the Government of the Russian Federation of December 26, 2011. No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations for value added tax”, the rules for conducting commission trade have significantly changed in terms of VAT accounting. In the 1C Accounting 8 edition 2.0 program, these changes have been implemented starting with Release 2.0.34.

2.Receipt of a report from the commission agent is reflected in the program using the document Commission Agent (Agent) Sales Report. In the report on the received prepayment, only the Cash tab is filled in. The type of payment report is indicated - Advance, buyer, date of receipt by the commission agent of the advance payment, amount of the advance payment, VAT rate and VAT amount. When posted, the document creates an entry in the VAT accumulation register for advances under commission agreements.

3. In accordance with clause 20 of the Rules for maintaining the sales book, used in calculations of value added tax, principals (principals) selling goods (work, services), property rights under a commission agreement (agency agreement) providing for sales on behalf of the commission agent (agent), register in the sales book invoices issued to the commission agent (agent), which reflect the indicators of invoices issued by the commission agent (agent) to the buyer, as well as invoices issued to the commission agent (agent) upon receipt of the payment amount, partial payment against upcoming deliveries, which reflect the invoices issued by the commission agent (agent) to the buyer.

You can generate a document Invoice issued with the type of invoice for advance payment using the special processing Registration of invoices for advance payment. When filling it out, in the tabular part of processing based on the register of VAT advances under commission agreements, the corresponding line will be generated for the counterparty “Buyer 1”, and the value will be entered in the Contract attribute.

Report of the commission agent (agent) on sales.

On the Products tab, the top table indicates the counterparties to whom the goods were sold (Buyer 1 and Buyer 2), and the dates of the invoices issued by the commission agent. Some of the goods were sold through the retail network of the “Commissioner” organization, so the buyer indicated the “Commissioner” organization. The lower table contains a list of goods sold for each buyer.

On the Cash tab for each customer, the type of payment report, event date, amount, VAT rate and VAT amount are indicated. For the counterparty “Buyer 1”, Advance Offset is indicated (he made an advance payment, which the commission agent reported in the previous report), for the rest, Payment is indicated.

The commission agent returns the goods to the consignor

If there is no demand for the goods, the commission agent may return the goods to the principal at the end of the commission agreement. If the term of the contract is not defined, then the commission agent must notify the principal of the termination of the contract no later than thirty days in advance, unless a longer notice period is provided for by the contract (clause 1 of Article 1004 of the Civil Code of the Russian Federation). At the same time, unless otherwise provided by the contract, the commission agent retains the right to a commission for transactions made by him before the termination of the contract, as well as to reimbursement of expenses incurred up to this point (clause 3 of Article 1004 of the Civil Code of the Russian Federation).

By mutual agreement, fixed in the commission agreement (or annex to it), the goods can be returned to the principal before the expiration of the agreement.

In accordance with Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”, all business transactions must be documented in primary documents. When returning the goods to the consignor, the parties should draw up an acceptance certificate for the goods.

In this situation, neither the principal nor the commission agent has transactions subject to taxation, since the transfer of ownership of the goods does not occur, and the principal and commission agent also do not generate income.

In the accounting records of the principal, the goods transferred for commission are listed as part of his own property in the debit of account 45 “Goods shipped”, and for the commission agent - in off-balance sheet account 004 “Goods accepted for commission”. The order of reflection of transactions will look like this:

at the committent:

Debit 41 Credit 45 - commission goods returned;

from the commission agent:

Credit 004 - the goods were returned to the commission agent.

1c return of goods from the commission agent

Returning goods to the commission agent

The processing was created for the purpose of processing the return of goods to the commission agent.

It is incorrect to use the document “Return from the buyer”, because... in the organization it is listed as sold by a commission agent (it was entered into the document “Commission Agent’s Sales Report”).

Only a reversal will help correct the situation, because... 1C UPP does not provide for such a scenario (or I simply don’t know about it).

It is inconvenient to use a regular reversal, because... there, all positions on the document will be reversed (and there can be a lot of them) and the extra ones will have to be deleted manually in all registers (and there are also a lot of them).

To simplify life for users, a processing has been created that allows you to reverse all registers for specific items of the nomenclature.

Processing connection

1. menu Service - Additional external reports and processing - Processing for filling out tabular parts.

2. In the list window that opens, you need to click “Add”, a processing window will open, there you need to enter: Name - this is what will be displayed in the document menu;

3. Select/replace the external processing file (in the same place, you can, on the contrary, save external processing previously loaded into the database to disk)

4. In the tabular section, select the document Adjustment of Register Movements.

How to use

1.Create a document “Adjusting register entries”

2.On the “Motion Filling” tab, check the box “Use motion filling”

3.In the tabular part that appears, add a new line

4.In the “Action” field, select the item “Filling out the reversal according to the commission agent’s report”

5.In the “Document” field, select the required document for which you want to make a refund

6. After filling out the tabular part, click the “Fill in movements” button

7. In the window that appears, check the boxes next to the items for which you want to make a refund and click OK

The program will automatically fill in the movements in the necessary registers

Return of consignment goods: reflection in 1C Accounting

Good afternoon When you ask a question, please do not forget about the forum rules. Let me remind you: we strive to create a friendly atmosphere on our forum. Therefore, it is customary for us to say hello and also say “thank you” and “please.” Respectful attitude towards forum members, experts and moderators is a requirement of the forum rules.

Please indicate not only the name of the program, but also the configuration release. Without this information, you risk receiving an incomplete or even incorrect answer. To clarify the information, be sure to use these recommendations. This visual aid will help you find information about the name and release of the configuration in your program.

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The goods previously accepted by the commission agent for commission were recorded on the account. Dt 004.01. And after the resale, Kt 004.01 was written off to the final buyer, about which a “Report to the Committent” was drawn up. It's like that?

In 1c BP 3.0, the return of goods accepted for sale is processed using the document Return of goods to supplier

with the established type of transaction “goods, services, commission”. You have the option of a business transaction when the goods are returned by the end buyer after completing a report to the consignor on the goods sold. So?

When completing the document Return of goods from the buyer

Information must be recorded that the product is being returned as consignment. In accounting, an operation of the type Kt 004.01 reversal is required. Based on the returns, you can generate a document “Report to the committent” with negative sales. In accounting, you need an entry of the type Dt 004.01 reversal. From the point of view of VAT and invoices reissued by you and you, problems may indeed arise in the matter, because The developers do not provide all options. In UT 11.1, however, returns of consignment goods are implemented.

First, check the movements of consignment items in your accounting database (that everything is closed), record problems with invoices and explain more specifically what is not working.

Accounting for the return of consignment goods from the consignor, reflecting transactions in documents (BP2.0).

In connection with the entry into force of the Decree of the Government of the Russian Federation of December 26, 2011. No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations for value added tax”, the rules for conducting commission trade have significantly changed in terms of VAT accounting. In the 1C Accounting 8 edition 2.0 program, these changes have been implemented starting with Release 2.0.34.

1. The transfer of goods to commission is reflected in the program using the document Sales of goods and services with the operation Sale, commission. When using a contract with the type With commission agent (agent) in a document, the document generates transactions for the shipment of goods without transfer of ownership (Dt 45.01 Purchased goods shipped - Kt 41.01 Goods in warehouses). When transferring goods to a commission, the committee does not issue an invoice.

You can generate a document Invoice issued with the type of invoice for advance payment using the special processing Registration of invoices for advance payment. When filling it out, in the tabular part of processing based on the register of VAT advances under commission agreements, the corresponding line will be generated for the counterparty “Buyer 1”, and the value will be entered in the Contract attribute.

On the Products tab, the top table indicates the counterparties to whom the goods were sold (Buyer 1 and Buyer 2), and the dates of the invoices issued by the commission agent. Some of the goods were sold through the retail network of the “Commissioner” organization, so the buyer indicated the “Commissioner” organization. The lower table contains a list of goods sold for each buyer.

The buyer returns the goods to the commission agent

If the principal transferred the goods to the commission agent, and he sold the goods of proper quality to the buyer, then the terms of the purchase and sale agreement were complied with by the parties. In this case, the buyer can return the goods to the consignor only if this is provided for in the contract (with the exception of the return of goods of proper quality by a retail buyer within 14 days after purchase in accordance with Article 502 of the Civil Code of the Russian Federation). The seller (commission agent) may include a condition on the possibility of returning the goods to the purchase and sale agreement at the insistence of the buyer for various reasons (for example, to reduce the buyer’s economic risks).

If the goods are returned for reasons beyond the control of the principal and the commission agent, then this will not be a justification for adjusting the proceeds from the sale of goods from the principal and the amount of commission from the commission agent. Let us recall that income from the sale of goods from the principal is recognized on the date specified in the notice of the commission agent (clause 3 of article 271, article 316 of the Tax Code of the Russian Federation). In this case, the commission agent is obliged, within three days from the end of the reporting period in which such sale occurred, to notify the committent of the date of sale of the property belonging to him. On the contrary, the return of goods will be regarded as a new purchase and sale agreement for goods previously sold under a commission agreement, under which the seller will be the former buyer, and the buyer will be the former seller (commission agent) who decided to purchase it.

When making a return, the buyer (legal entity) must draw up a delivery note in the unified form TORG-12 (approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132). In addition, the buyer charges VAT for payment to the budget and issues an invoice in the name of the seller (principal) (clause 1, clause 1, article 146, clause 1, clause 3, art.

Returning goods from a commission agent

On ITS there is an article on how to process the return of goods from a commission agent. Here she is:

Return of goods from the commission agent

Let's consider two cases of returning goods from a commission agent.

First case. Return by the commission agent of unsold goods. We will consider unsold goods to be those goods for which the commission agent did not report, that is, the document Commission Agent's Sales Report was not issued for these goods.

The return to the commission agent is processed using the document Return of goods from the buyer. The document is drawn up under an agreement with the commission agent. It is more convenient to draw up this document within the framework of an agreement with the commission agent, without specifying a specific basis document. The tabular part of the document can be filled in automatically with all unsold goods if you click the Fill button and select the Fill in agreement menu item.

If the return to the commission agent is issued according to a specific transfer document, then filling is done using the Fill in sales menu item.

Second case. Return by the commission agent of goods sold. Return of sold goods (that is, goods for which the document Agent's report on sales of goods has been prepared) using the document Return of goods from the buyer. The execution of the document in this case is similar to the registration of the return of goods from the buyer discussed above (second case). Refund to the buyer or commission agent

The transfer of funds to the buyer (commission agent) for goods returned by the buyer is formalized by the document Cash receipt order in the case of cash payment or any payment bank document in the case of transfer of funds to the buyer (commission agent) to his current account. The documents establish the type of payment: Refund of funds to the buyer. Documents can be drawn up either on the basis of documents for the return of goods or documents on which the buyer (commission agent) previously paid for goods. Also, these documents can be executed within the framework of a specific agreement with the buyer (commission agent) or according to the Buyer’s Order document.