Rules for filling out the invoice according to the TORG-14 form and the features of this document

Invoice for expenses and receipts - what is it?

The form is used in small retail trade. The document is used when releasing products from warehouses and depots for sale from trays, carts, etc. When transferred to points, commodity reports are not compiled for the transferred units . This is due to the fact that products that could not be sold will be returned back to the warehouse.

After the working day has ended, an entry is made in the invoice about the seller’s revenue handed over to the organization. The seller hands over the money to the company's cash desk and returns all unsold goods. On the next business day he will receive a new batch according to the same scheme.

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Documentation

7 documents

• Agreement for the provision of transport and forwarding services
• Details of the unit in Tver
• Sample power of attorney to receive cargo (form M2)
• Application to change the consignee
• Application to change shipper
• Application to change payer
• Application to change destination city

What is it used for and in what cases?

The document is drawn up if the employee works at remote locations. The objectives of the document are as follows :

1. The invoice is used to prove the fact of transfer of inventory items to the seller.
   Since the activity is related to off-site trading, it is impossible to establish control over the employee.

   If goods are stolen, it will be impossible to prove the fact of its transfer unless it is confirmed by the appropriate document.

2. The document also confirms the fact that the employee returned unsold products and transferred the proceeds for the day.

Civil Code of the Russian Federation Art. 312. Shipment of goods

Shipment of goods by the Seller to the Buyer must be carried out only upon presentation of a passport and a document (power of attorney or copy of the order) authorizing the right to receive the goods. . By ignoring these rules, you risk shipping the goods to an “unofficial” representative of the organization, thereby bearing the risk of the consequences of not making such a demand.

Return invoice bargaining 12 - sample download

Not used in retail trade. Drawed up in 2 copies and only if there are compelling reasons. Reasons for drawing up a return invoice The invoice form for returning goods to the supplier is filled out under the following circumstances:

• Inconsistency between the actual items of the invoice.
• Discrepancy between the buyer's confirmed order and the goods received.
• Damage to appearance and/or loss of performance.
• Re-grading.
• Detection of defects in individual positions or the entire batch.
• Expiration of certificates and other permits for supplied products.
• Violation of payment terms for goods already delivered.

Registration of a return invoice allows you to take into account an already sold batch and correctly post it in accounting.

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In what form is it compiled?

The invoice is filled out according to the TORG-14 form . Based on it, one employee transfers the goods, and the other accepts it for sale. If necessary, the unified form can be shortened or supplemented.

It is acceptable to use both a unified form and a self-composed one. The following columns must be present in a self-drafted document:

• Name;
• Date of preparation;
• name of the company that compiled the document;
• the essence of the business transaction that occurred;
• measurement of operations in natural and monetary units;
• positions of financially responsible persons and their signatures.

Return note forms - samples

To register products previously sold and returned by the buyer, the following forms are used:

• TORG-12 – filled in for goods already registered.
• TORG-2 – is needed only for registration of domestic products before their acceptance for accounting.
• TORG-3 – designed for import operations.

The correct choice of form will significantly reduce the time it takes to process a return, exchange for a high-quality product that matches the documents, or receive money for it.

and a sample filling can be found below:

Registration procedure

Who should fill it out?

The invoice is drawn up by the financially responsible person who releases the goods . For example, this could be a warehouse manager.

How many copies do you need?

Two copies are compiled: one remains in the organization, the other with the seller who sells products at a remote point.

Filling

Form TORG-14 is used in small retail trade. At the end of the work shift, the seller transfers the proceeds from the sale to the organization's cash desk.

The form consists of the following parts:

1. The information about the organization is filled in at the top.
2. Next, indicate the date of preparation of the document and its number. The numbering of TORG-14 must be continuous.
3. In the next part, information about the persons transferring and receiving the goods (their full names and positions) is filled in.
   If goods and materials are delivered by a courier or driver, the details of this employee are entered.
4. Next, filling out the table begins. Parts 1-3 indicate the serial number, name of the product and its code.
5. In columns 4-7, fill in the characteristics of the released goods.
6. Columns 8 and 9 contain information about the unit of measurement.
7. Column 10 indicates the price per unit.
8. Column 11 indicates the quantity of goods. Column 12 contains information about the total cost.
9. At the end of the working day, a record is made in the invoice about the quantity of goods transferred back, its total cost and the proceeds transferred by the employee to the cash register.
   Information is filled in columns 13-15. If inventory items cannot be transferred, a record is made of the quantity of goods remaining with the seller.
10. At the bottom of the table, the total amount of goods released and returned and revenue is calculated.
11. Next, the positions of the receiving and transmitting parties are filled. The persons participating in the operation put their personal signatures with a transcript.
12. The cost of the products received and the amount of revenue are filled in in words in the invoice.
13. After the money is posted, the accountant signs the document. His signature must also be accompanied by a transcript.

Signing

The person who transfers the goods and the person who accepts it put their . The accountant puts his signature at the bottom of the document. The personal signature must be accompanied by a transcript. Without signatures, the document will not be valid.

The need for stamping

There is no need to put a stamp on the invoice, since the activity is carried out within the organization, and not between two different companies.

Return note form

When the product is of good quality, there are situations when it is necessary to return part of the batch or the entire batch to the supplier. To carry out this procedure, the preparation of certain documents is required, for example, a return invoice. To date, a unified form of this document has not been developed, but there are special forms: TORG-12, TORG-2 and TORG-3.

Please note that for retail trade, such documents are not required. For a return, it is enough that you have a sales receipt, a warranty service coupon or a statement from the consumer himself. Only to return large shipments and keep track of large deliveries will you need to draw up a return invoice

Grounds for returning purchased products to the supplier

The Civil Code of the Russian Federation assumes that the consumer has the right to return goods to the supplier only in case of non-compliance with the provisions of the contract concluded between the supplier and the buyer.

Let's look at the reasons why you can return a purchased product to the supplier (seller):

Firstly, the goods do not comply in terms of completeness, quantity or quality with the agreements specified in the contract.

Secondly, the seller did not provide accompanying documents for the products within the deadlines established by the contract.

Third, the seller has discovered a quality discrepancy that cannot be corrected or requires a significant amount of time to correct.

Fourthly, the supplier did not provide or provided inaccurate information about the product.

Fifthly, the requirements to eliminate product defects were not fulfilled on time.

A return invoice is a document by filling out which you can return the goods. But the reasons may be the above reasons, both in relation to one product and in relation to the entire batch. In addition to the above reasons, it is necessary to note such reasons for return as damage to the packaging. In this case, 2 copies of the document are drawn up, one for the seller, the other for the buyer.

Previously, the main reasons for returning goods were discussed, but below is a list of additional reasons for returning:

1. In case the goods are not delivered on time due to long delivery times or delays at customs.
2. The item was damaged during transportation and cannot be sold.
3. Planned delay in funds for goods.
4. The declared characteristics of the product do not correspond to the actual ones, both individual units and as a whole.
5. The assortment has been completely updated or new products have appeared from a similar manufacturer.
6. The product quality license has expired.

As mentioned earlier, there is no unified form for the return invoice, but if the quality of the goods is found to be inadequate, you can use forms TORG-2, TORG-3 or TORG-12. Form TORG-2 is filled out for domestic products, but TORG-3 is filled out for foreign products.

Invoice for returning goods TORG-2 can be found here.

Invoice for returning goods TORG-3 can be found here.

Invoice for returning goods TORG-12 can be found here.

TORG-12 is filled out if the product has already been accepted and a defect was subsequently discovered after a detailed examination of the documentation or the product itself.

Consequently, if a defect or discrepancy is detected upon acceptance of the goods, this form will not be filled out, because its presence is not provided for by this procedure.

This fact will be documented in an act of identified and established discrepancies in inadequate quantity and quality, and accordingly, all violations will be indicated in it.

Let's clarify that if a defect is determined upon acceptance, not only a report on the identified and established discrepancy in inadequate quality is drawn up, but also TORG-2 (TORG-3).

But depending on the supplier, we will choose the form, because as already mentioned, the TORG-2 form is for domestic manufacturers, but the TORG-3 form is for foreign ones. Do not forget that the receiver is obliged to make notes on the invoice issued by the supplier himself.

When filling out the acts and it is necessary to clearly describe the amount of shortage, in case of visible damage or defects, you can supplement the act with photographs that record the defects and damages.

During acceptance of the goods, the buyer is obliged to check the quantity, quality and configuration, and if everything corresponds, the receiver signs the documents and receives the goods. But if shortcomings are found and the goods have not yet been registered, then it is enough to draw up a statement of discrepancies using the TORG-2 form already known to us.

But remember that returning products that do not comply with the quality is possible only within the legally prescribed time frame.

Civil Code, namely Art. 477 establishes similar deadlines:

• if there is no warranty for the product, the period is 24 months;
• in the case of a specified expiration date, then within this period;
• in the case of an established warranty period, then during this period.

But the period begins to be calculated from the moment of retail sale of the goods indicated on the document, therefore, if documents confirming a retail purchase must be kept until the end of this period.

To return products to the supplier, you must collect a document package that includes the following:

• act of acceptance and transfer of goods with registration number;
• a letter of claim, which is drawn up in free form;
• invoice for the return of products.

But the next step after preparing a package of documents will be the collection of a commission, which includes a representative of the supplier of the goods and accounting is carried out.

How to issue an invoice for the return procedure?

An invoice for the return of goods is a document that does not have a unified form, but is drawn up on the TORG-12 form, containing the required details, and also in accordance with the regulations established by law.

Please note that all invoices are drawn up in duplicate and must be kept by both the receiver and the supplier, because at any time the Federal Tax Service may request them during a special check.

A return invoice is issued only if a product is found to be defective or does not meet quality standards. It confirms that the goods were shipped from the supplier’s warehouse and received by another organization

With the help of a consignment note, a record of goods and balances in the warehouse is kept, but the results are entered into the accountant’s reports.

invoice for returning goods TORG-12, available here.

Let's describe in detail how you need to fill out TORG-12 to return an item:

1. At the top of the sheet the name of the document is indicated, in our case it is “Invoice”. Next, indicate the number and date of preparation of this document;
2. Please enter the supplier's data below (supplier's name, INN/KPP, address of the legal entity, bank details);
3. In the “Consignor” column, data is filled in similar to the “Supplier” column, i.e. all necessary data;
4. In the “Payer” column, information about the buyer of the goods is indicated (name of the legal entity, INN/KPP, legal address, bank details);
5. This is followed by the column “Consignee”, in which information about the organization is entered. Often the Payer and the Consignee are the same, in this case it is possible not to rewrite all the data, but simply enter “he”;
6. Reason for return, with number and date.
7. Description of the returned product (product name, quantity, price) and the full cost of the product, based on the entire quantity ordered;
8. Signatures of the management team of the companies indicated in the invoice. All that remains is to put the seals of the organizations and the date of drawing up the document.

Important! The invoice for returning goods is drawn up in 2 copies - one for the buyer and the other for the seller. Using programs 1C, SBIS, BARS, etc., filling out these forms is automated.

But you can use a simpler method and fill it out manually, just note that this is an accounting document and no amendments or typos are allowed.

Therefore, it is better to use special programs for drawing up an invoice for returning products.

Source: https://UrOpora.ru/zashhita-prav-potrebitelej/vozvrat-i-obmen-tovara/vozvrat-tovara/nakladnaya-na-vozvrat-tovara-blank.html