This article will address the issue that sheds light on such a difficult event as the return of goods to the supplier. Documentation will require a separate discussion, taking into account all the nuances and with specific recommendations.
Purchase
When purchasing, you should not neglect the conclusion of an agreement in which all conditions will be spelled out. The contract should also contain clauses where the return of goods to the supplier is prescribed. Documentation, executed in accordance with all the rules, will help in the future to dispose of the purchased goods with all the benefits, and if a marriage is found, it will be possible to freely return it to sellers.
If you constantly observe this simple rule, you can significantly save your own time and nerves, because you will not have to spend effort on substantiating the claims that have arisen. Everything should be provided for in the contract so that the goods are returned to the supplier without unnecessary worries. Documentation helps to get money back quickly and without losses. In some cases, and moreover, if the penalty is also prescribed in the contract.
Law
The civil legislation of Russia provides sufficient grounds for the return of goods to the supplier. Documentation is also prescribed specifically for almost every case. If the goods do not match in assortment, in quality, in bundling, in packaging and containers, these are just the cases when they can and should be returned. For this, an act of returning the goods to the supplier is drawn up . You can see a sample of such a document in the illustrations for this article. There are also such cases when the supplier goes forward, and according to the act, the goods will not have to be returned. For example, if he replaces something, repackages, understaffs.
But here we are not talking about cases where paperwork is not needed. Most often, the circumstances are such that you have to fill out the necessary documents and bother to return. Almost every entrepreneur sooner or later encounters such a phenomenon as the return of low-quality goods to the supplier. Here you need to understand that the buyer's refusal to accept this product for one reason or another (all of which must be listed) means the termination of the contract of sale.
If there was no contract
If the document did not spell out the reasons for which it is now necessary to terminate the contract, or it was not drawn up in paper form at all, in which case the buyer has the right to return the defective goods to the supplier, as this is provided for by our legislation. Just in this case, the return procedure is complicated if the supplier does not consider himself guilty of the claims presented to him, and therefore does not want to take the goods back.
Then you have to spend time and energy to protect their rights and disputes with the supplier. In an extreme case, you have to go to court, where, again, spend time and, most likely, money. That is why experienced entrepreneurs always look a step ahead and do not work without a contract with suppliers. It is better to spend a little time from the very beginning and arrange the delivery documented than to get all kinds of worries and even losses afterwards.
Situations
Now more about what should be the act of returning the goods to the supplier. A sample for each situation is different. First of all, you need to find out whether the ownership of the delivered goods has passed to the buyer from the supplier, or not. If not, the return script is the easiest. There may be other situations. For example, a mismatch or marriage was discovered upon acceptance directly. Then just do not accept this product.
It also happens that the reasons for returning the goods turned out to be revealed immediately, but it was impossible not to accept it. Then the products of inadequate quality must be returned later by filling out a return form to the supplier.
The third situation is also considered one of the most common when the buyer and the supplier act by mutual agreement, planning regular return deliveries if the goods cannot be sold before the expiration date. All the cases mentioned are so frequent that each of them must be considered in detail.
Examples
Suppose the owner of a small grocery store received kefir for sale, which has an expiration date. What should he do? The first way is not to accept all these products, the second is not to accept only expired positions. Documentation is not required, you only need to edit the incoming invoice. If the seller is ready to pick up expired goods immediately, then you do not need to write a separate letter to the supplier about the return of the goods, just delete the defective items from the invoice. But it is necessary to do this in the presence of a forwarder or another person who bears material responsibility. For example, often this person is a driver who will put a signature next to each of the crossed out positions, after which the kefir will go back with him.
If there is no desire to pay all VAT when returning the goods to the supplier, there is only one thing left. It is necessary to recalculate the amount of deductions for the goods accepted and not accepted. And after returning the goods to the supplier, the invoice is adjusted by him to the smaller side and is sent to the buyer within five days, since he bought less goods. There is another option: quality goods are delivered later, and in this case, you can do without any paperwork. The whole delivery is accepted, the invoice is signed without adjustments, and the supplier pledges to bring the missing. This is if the relationship between the two parties is built on trust.
Return after acceptance
Very often there are situations when it is impossible to immediately return the defective goods to the supplier, even if a substandard is found already at the time of acceptance. For example, if the supply region is remote, and the transport company is not authorized to carry anything back. This is a more complicated case. How then to issue a return certificate to the supplier? You can see a sample of filling out such a document below. You still have to accept the products on the invoice, despite the marriage. This is followed by a statement of the discrepancy in quality and quantity. Received inventory is placed in a warehouse, after which a claim is drawn up. Next, they expect reactions from the supplier.
The act of established discrepancy is always drawn up with representatives of the supplier or his transport company. Form - TORG-2. The document confirms that the product is illiquid, and can serve as a good reason for writing a claim. This is a rather complicated form with a large number of fields, however, if relations with the supplier do not yet develop, it is better to fill in all the fields in an attentive manner, rather than draw up an act in an arbitrary form, as many do, simply indicating the details from the documentation by which the goods pass (this is an agreement supplies and, of course, TORG-12 consignment note). This can also be done, but there remains a risk factor that this return of goods to the supplier will not go too smoothly. A sample letter for him is also in the illustrations for our article.
Reverse implementation
After the claim has been considered and satisfied, you need to draw up a TORG-12 invoice, which will be refundable to the buyer and incoming to the supplier (since now it is his turn to buy his own goods, which for some reason turned out to be illiquid). This procedure is called reverse implementation. This waybill is also issued in duplicate, and the column "Ground" is filled out as follows: the details of the incoming invoice and from the contract (the invoice for which the marriage was received) are indicated with the note "Return of defective goods." All of the above forms and forms are freely available on the relevant information resources, so that there should be no problems with the search and listing.
The reverse implementation is also valid in the case of an agreement with the supplier on the return of the unsold after a certain period of time. Here it is necessary, as in the described case, to fill out such documentation. But usually this possibility of returning unsold products is fixed in the supply contract. Also, the reverse implementation is executed if the goods were not sold before a certain date. It will be needed to sell the goods to its former owner: TORG-12 invoice, invoice (with the name of the company that returns the goods in the "seller" column). In this case, the TORG-2 certificate does not need to be filled out, since the goods are not defective, they simply are not sold. In principle, the reverse implementation from the direct is no different.
Complaints
Returns often involve conflicts. In order to prevent the occurrence of such a situation, it is necessary to properly draw up all the accompanying documentation, carry out the complaints procedure and follow the rules for returning defective and high-quality, but for some reason unsuitable products. The contract necessarily sets out in detail the complaint procedure, defines product quality criteria (including GOST), and also stipulates the time frame for making a claim (for example, 10 days from the delivery date) for returning low-quality goods to the supplier.
Both the notification procedure (the exact time by which the supplier is obliged to sign the complaint) and the examination procedure (it must be indicated where it will be carried out and who will pay it) must be spelled out. If all of the above is applied, there can be no conflict in the relationship between the supplier and the buyer. If a dispute arises, evidence must be presented that the goods are defective. You can confirm your words using the presented photo or video product. You can call a notary public and ask for an examination through the chamber of commerce or another organization authorized to do this. All of the above is a guarantee of the inviolability of the interests of the consumer company, if you have to defend them in an arbitration court.
Notice
E-mail in our age of computer technology often helps out, but not if there is a need to replace a product or eliminate its shortcomings. The request will have to be stated on paper. Such a letter should contain an inventory of the attachment. You need to send it with a return notification of receipt or by courier (also with a delivery mark). Such a request is sent to the supplier both to the actual address and to the legal one, if they are different. Only this can protect the rights of the consumer company in court.
Good quality goods, according to the Civil Code, cannot be returned. It is difficult for an entrepreneur to even exchange it for the same, but of a different color or size, this can only be done by an individual consumer. The supplier may agree to such an exchange voluntarily. But if the product is illiquid, any requirements of the entrepreneur must be satisfied. Otherwise, he is free to terminate the contract with a demand to return the money spent.
How to draw up a contract
In the contract, special attention is paid to the order of acceptance of the goods (terms and method of quality control), and the time period in which claims can be accepted is also indicated. GOST is prescribed for raw materials. It is necessary to pay attention to the subject of the contract, since everything should be known about the product: model, brand, year of manufacture, type, grade, class. The supplier also needs to be careful and be sure to specify a quality control so that it does not inadvertently get someone else's products, not their own, on return.
It is impossible to ignore this requirement, since only a correctly drawn up document will allow for proper accounting - tax and accounting, including 1C. Returning goods to the supplier is a troublesome business, and all stages of the procedure must be justified by supporting documents.
Content of the return document
1. Name of counterparties.
2. The list of inventory items.
3. Specific reasons for the return.
4. The list of substantiating forms and links to them.
5. Dates of transfer of the returned goods.
6. Date of transfer of money to the buyer for the returned product.
7. Details of the parties to the act, signature, seal.