Receipt of goods: documents, postings

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To organize efficient production, it is important to maintain competent warehouse records. Knowing the documents used to register goods in the warehouse will help you protect your rights and keep records correctly. Correctly executed documentary support will protect against problems with the received goods and facilitate communication with the tax authorities.

Documents for registration of goods receipt

The posting of goods includes the reception and initial accounting of receipts. The goods can be accepted by a financially responsible person or a person by proxy. The receipt of goods is accompanied by the execution of primary documents by the supplier. These include:

packing list;
waybill (Bill of Lading) - it is needed to take into account the movements of goods and materials and pay for road transport;
invoice.

An invoice is issued if the supplier pays VAT. An invoice allows you to offset VAT on the goods received for reimbursement. Organizations and entrepreneurs operating under the simplified taxation system do not pay value added tax and may not issue an invoice, and if the document is issued by the supplier on OSNO, they may not accept input VAT for reimbursement.

Before accepting the goods, check the correctness of the invoice: it must contain the details of the buyer and supplier, name of the product, quantity, price, cost, VAT.

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To post the goods after acceptance, the invoice is stamped and signed by the responsible persons. The invoice is drawn up in two copies: one remains with the buyer, and the other is given to the seller. For the buyer, the invoice is a receipt document, and for the seller it is an expense document.

The Federal Law “On the Protection of Consumer Rights” is the main regulatory act regulating the relationship between the buyer and the seller. As practice shows, relations between market participants are most often complicated due to arbitrariness on the part of sellers or due to ignorance of legal norms by buyers themselves. If the latter know their rights, the number of controversial or problematic situations will be reduced several times.

You should know that not only goods of inadequate quality are subject to return/exchange. In certain situations and subject to certain mandatory conditions, the buyer can return/exchange quality goods. Naturally, most sellers strongly oppose the exercise of such rights by buyers. Plus, in some cases, buyers demand a refund completely wrongfully.

Requirements for goods to be returned

Before submitting claims to the seller, the buyer must make sure that the product he purchased meets all mandatory conditions. In accordance with Art. 502 of the Civil Code of the Russian Federation, first of all, the product must be non-food. Food products (in particular, food, medicines, etc.), being of high quality, cannot be returned under any circumstances. For example, if a package of milk of proper quality was purchased, it cannot be returned or exchanged for a similar one. The time period that has passed since the date of purchase will also not matter.

In accordance with clause 1 of Article 25 of the Federal Law on ZPP, the Consumer has the right to exchange a non-food product of proper quality for a similar product from the seller from whom this product was purchased, if the specified product is NOT SUITABLE :

to size
dimensions
style
colors
size
configuration

PRACTICAL EXAMPLE: a citizen purchased a suit of proper quality, completely suitable for him in size, configuration, color, and so on. After making the purchase, for some reason, he decided to abandon the purchase and return the purchased suit to the seller. No shortcomings were found in it, plus, it suits the buyer in all respects. However, the buyer can abuse the right and indicate to the seller that the suit does not suit him in color. In this case, the seller will be obliged to accept the goods back - Art. 25 Federal Law on sexually transmitted diseases.

Another important circumstance directly concerns the condition of the returned non-food product. Clause 1 of Article 25 of the Federal Law of the Russian Federation states that quality goods can be returned only in the following cases if the FOLLOWING CONDITIONS

the product has not been used;
its presentation, consumer properties, seals, factory labels are preserved
there is a sales receipt or cash register receipt or other document confirming payment for the specified goods. The consumer’s absence of a sales receipt or cash receipt or other document confirming payment for the goods does not deprive him of the opportunity to refer to testimony that the goods were purchased specifically from this seller. Evidence of purchase can be any documentary or factual evidence that the transaction was carried out with this seller and at this place;
a period of 14 days has been observed from the date of purchase - the countdown starts from the next day following the day of purchase.

On the first basis, it is necessary to make clarification. Returns will only be possible if the goods can subsequently be successfully sold by the seller to another buyer. That is, if its subsequent sale is impossible, then an exchange/return will not be possible. And this does not apply to the integrity of the packaging, which, in principle, is impossible, since it will have to be opened in any case. The requirements relate to the product itself, which, as is known, can be transferred to another package and then successfully sold.

Subsequent free use of the goods must be possible, without exception. For example, if a construction set was purchased, which subsequently does not suit any indicator, and by the time of return the seller has missed even the most insignificant detail, then canceling the transaction will be impossible. There will be a fully motivated and completely legal refusal on the part of the seller, since the rule on the integrity of the package has been violated.

Even the slightest use of the product will negate the likelihood of its further return. Using the example of a pair of the most ordinary shoes, this rule can be explained in more detail: if the buyer put on the shoes and walked around the apartment or inside any room in them, then this will not be considered exploitation or use of the goods. If he takes even a few steps along the street, then this will already be considered use. You can, of course, try to hide the fact of their use, but any examination will quickly establish a forgery.

As for supporting documents (checks, receipts, statements), their availability is not an absolute rule. Even in the absence of such, the buyer can refer to witness testimony. In practice, this rule is extremely difficult to implement. How can a buyer prove that the witness he hired was actually present during the purchase? Or vice versa, how can this fact be refuted by the seller, who can also attract witnesses to his side? The legislator did not provide for these situations.

It is highly recommended not to throw away documents indicating a purchase made directly from a specific seller. In fact, this will be the only fact confirming the transaction. Witness testimony is not a sufficiently effective way to confirm the fact of purchase. Plus, having a receipt will not leave the seller any choice. Therefore, the receipt must be kept for 14 days (at least).

As you may have noticed, the law literally states the consumer’s right to EXCHANGE goods of proper quality, however, in accordance with clause 2 of Article 25 of the Federal Law on the Protection of Goods and Products, if a similar product is not available for sale on the day the consumer contacts the seller, the consumer has the right to refuse to fulfill the contract purchase and sale and demand a REFUND of the amount of money paid for the specified product . The consumer's request for a refund of the amount of money paid for the specified product must be satisfied within three days from the date of return of the specified product. In practice, if the consumer properties of the creation are preserved, sellers return the product, even if a similar one is on sale.

List of non-food products of good quality that are not subject to return or exchange - Decree of the Government of the Russian Federation of January 19, 1998 No. 55

Decree of the Government of the Russian Federation dated January 19, 1998 No. 55 approved the List of non-food products of good quality that cannot be returned or exchanged for a similar product of a different size, shape, dimension, style, color or configuration , which, in fact, has not undergone major changes since 1998 of the year. It specifies non-food products that cannot be returned even if they do not match the color, style, etc. These products include:

medicines of any kind; lenses; personal hygiene items; sanitary items; medical instruments and equipment;
perfumes and cosmetics - all types;
textiles - wool, synthetic, silk, linen, cotton fabrics; lace, ribbon, braid; (sold by the meter);
cable products - wires, cables, cords; (sold by the meter);
building materials sold by the meter - linoleum, carpeting; film; cellophane; Other materials;
products made on the basis, with a portion, or entirely of polymer materials, which are intended for use in food preparation, or in direct contact with it - tableware; cutlery; items for storing/transporting/packaging any food products; this rule also applies to disposable polymer products;
knitwear / garments / hosiery;
chemical industry products - pesticides; chemicals; substances for use in the agricultural sector;
household furniture;
products made from precious metals or containing precious stones;
cars, bicycles, motorcycles, recreational boats;
technically complex goods that are subject to manufacturing warranty periods (mobile phones, televisions, etc. - lawyer’s note);
civilian weapons and all their accessories;
animals/plants;
printed non-periodical products - including e-books, magazines, and any other materials.

Each category from the specified list covers the entire list of goods that belong to it, without any exceptions. For example, perfume and cosmetic products in any form cannot be returned if they were originally of proper quality. The same applies to all other products. Special mention should be made about the return of animals. Considering that the concept of quality should not be applied to a living creature, the legislator completely excluded the possibility of returning a purchased animal.

Thus, if you want to return a product that does not suit you, BUT it is on the List of goods of good quality that are NOT subject to exchange or return, then it is advisable to carefully examine the product for any defects, because The law allows you to return the goods specified in the List if they have defects (IMPROPER quality).

Return period for goods of good quality

By law, the period during which you can return a product is 14 days, not counting the day of purchase. At the same time, the legislator allowed the possibility of increasing the period, but only by agreement with the seller.

Sellers can extend the return period to the desired amount, which is notified to buyers in the accompanying documentation. Therefore, 14 days is the minimum acceptable period, which can be increased at the discretion of the seller/manufacturer. Such an increase is extremely rare. Sellers are not interested in this, so buyers have to be content with only the default period of 14 days.

How to return a product of proper quality?

If the product meets all the described requirements, is not included in the List and 14 calendar days have NOT passed since its purchase, then the buyer must inform the seller of his intention. We remind you that a refund (that is, a complete cancellation of the transaction) is possible only if the seller does not have a similar product in stock and the buyer is not interested in receiving any other products. The consumer's request for a refund of the amount of money paid for the specified product must be satisfied within three days from the date of return of the specified product. As a rule, in order to return you will need to fill out the appropriate Return Application and present your passport and receipt. After that, they will take the item from you and return your money.

If a similar product is available, and the seller fully agrees with the requirements presented to him, then the exchange is made upon request. That is, immediately after filling out the application and handing over the goods, the buyer can receive a similar product at a price that matches the cost of the returned goods.

When there is no similar product, but its arrival is planned in the coming days, the parties can agree on an exchange immediately after the receipt of the corresponding product unit. For these purposes, it is not recommended to negotiate verbally, since the wait for admission may drag on indefinitely. In the absence of a similar product, and if its immediate availability is excluded, money for a previously made purchase must be returned within 3 days (clause 26 of Rules No. 55).

In such a situation, the law recommends drawing up a written agreement, which will guarantee compliance with the rights, first of all, of the buyer. The agreement can be drawn up either on a special form available to the seller or in free written form, but with mandatory stamping by the seller. The body of the agreement contains the following information:

Buyer's details - full name; permanent/temporary registration address; personal phone number (other contacts); current passport data, or information from any other document proving the identity of its owner (a driver’s license is quite suitable);
Full name of the subject signing the agreement;
data of the seller organization / individual entrepreneur - the exact location of the point of trading activity;
description of product characteristics - name, quantity, production data;
obligation on the part of the seller to make a return immediately after receipt of the corresponding product item;
date and time of drawing up the agreement;
signatures of the parties.

The seller’s obligation to notify about the receipt of the relevant goods is enshrined in clause 26 of Rules No. 55. In accordance with this rule, the seller is obliged to notify the buyer in any available way that the goods have arrived. The buyer arrives at the place of conclusion of the agreement (purchase of goods), where he receives a similar product to replace the returned one. During the exchange process, a separate document may be drawn up indicating the fact of the replacement - it all depends on the desire of the seller. In practice, such additional agreements are rarely drawn up.

Returning goods of good quality purchased remotely (via the Internet)

A remote way of selling goods is selling through online stores. A feature of purchasing goods remotely is the buyer’s inability to familiarize themselves with the purchase visually: products are sold via the Internet or postal booklets, and, in fact, citizens are buying a pig in a poke. Today, a larger percentage of controversial legal relations between buyers and sellers arise in the distance trading segment.

ATTENTION! Quite often you can come across a trick that sellers use when selling goods via the Internet: in the documents that are transferred to you along with the goods, there may be a clause “I hereby confirm that I purchased the goods not remotely.” Carefully study the documents that the courier gives you along with the goods for signature. The fact is that if you signed under such a clause, then it is considered that you bought the goods in the usual way, which means that there is not a 7, but a 14-day return period, the rule about the “reason” for the return (size, dimensions, style , color, etc.) and, most importantly, the inability to return goods from the List of Goods approved by the Government No. 55 (see above). Be carefull.

The product cannot be touched/tried on/checked for defects, etc. The buyer evaluates the picture, reads the reviews, and then makes the final decision. This option for purchasing goods is always associated with great risks directly for buyers.

THE FIRST DIFFERENCE from the usual method of purchase is the buyer's right to refuse the purchase at any time before its actual receipt , without any explanation.

For example, a person ordered a case for a mobile gadget from an online store. The goods arrived at the post office on time, and the buyer was notified of this in a timely manner. But by this time he had changed his mind about purchasing a case, as he had sold his existing mobile gadget. Consequently, he now has no use for the case. In such a situation, he can refuse the goods at any time before its actual acceptance (receipt). The buyer can inform the seller about this, for example, by telephone, after which the goods will be sent back by postal service, and the parties will recalculate, and this will end their cooperation. Such a mechanism is provided for by relevant legislation and this is how issues should be resolved in practice.

Or the buyer ordered a product to be delivered by courier, but after the courier delivered the product, the buyer realized that “in real life” the product looks different and is not entirely satisfactory to him. In this case, the Buyer has the right to tell the courier that he refuses the goods without explaining the reasons (or you can say it as it is “in the picture the product looks different” - this reason is sufficient to legally refuse the goods and in this case the seller does not has the right to force you to buy it.

If you nevertheless accepted the goods brought by the courier, but after that you carefully examined it and realized that you do not like it, then you have the right to return it WITHOUT giving any reasons. When returning a product purchased remotely, the buyer is not required to explain the reasons for such a return; you have the right to simply change your mind about buying the product - this reason will be sufficient to return the product.

THE SECOND DIFFERENCE from the usual method of purchase is that the period for returning goods of good quality purchased remotely is NOT 14, but 7 calendar days.

The legislator has reduced the return period to 7 days for the reason that citizens do not make disorderly purchases without checking the purity of the selling company. If information on the procedure and timing for returning goods of proper quality was not provided in writing at the time of delivery of the goods, the consumer has the right to refuse the goods within 3 months from the date of delivery of the goods. (Clause 4, Article 26.1 of the Federal Law on PLD).

The main thing is that the deadlines are respected: by default - 7 days, not counting the day of actual receipt, and 3 months - if the return period was not specified by the seller in writing. But to make a return, the product must meet certain requirements.

What requirements must a product purchased remotely meet?

Products purchased remotely must meet the same requirements as products purchased in person in a store. That is, it should not be subjected to exploitation, and its presentation should be completely preserved. The packaging must be preserved, even if damaged (opened).

The requirement for the safety of documents confirming the purchase also applies to these cases, but even if they are lost, this does not deprive the buyer of the right to make a return, referring to specific evidence of purchase (paragraph 3, clause 4, article 26.1 of the Federal Law on PZPP).

For goods purchased online, a bank card account statement may be suitable. The name of the bank does not matter - such statements are provided at any bank branch within a few minutes. But the best and most effective confirmation, of course, are considered to be documents received upon delivery/receipt of goods: checks, receipts, invoices and settlement statements, etc.

What products purchased remotely cannot be returned?

THE THIRD DIFFERENCE from the usual method of purchase is that goods purchased on the Internet are NOT subject to the List of goods not subject to exchange or return, approved by the Government. You have the opportunity to return any goods, including “non-returnable” ones, specified in the List approved by the Government of the Russian Federation . This means that if the deadlines are met and the product’s presentation is preserved (lack of use/use), it will be possible to return: perfumes, medicines, furniture, medical instruments, personal care products, everything that citizens so often purchase on the Internet stores

The only exceptions are non-compliance with the return deadlines, and cases when the product, due to its individual characteristics, can only be used by a specific buyer (paragraph 4, article 26.1 of the Federal Law on the Protection of Goods) . That is, if any product is made TO ORDER specifically for the buyer, and the latter has no complaints about its quality, then it will not be possible to return it even within the agreed time frame (often found when ordering individual furniture sets).

The refund period is 10 calendar days (instead of 3 with the usual method of sale).

Procedure for returning goods purchased remotely

First, you need to clarify whether the return deadlines have been met and whether the product has been used. This is very important, since most buyers incorrectly calculate the timing, and then spend a long time trying to prove something to the seller. The day the product was received is not taken into account - the next 7 days must be reported. Following exactly this scheme, errors with deadlines should not occur.

Considering the possible remoteness of the parties to the legal relationship, any interaction is carried out via e-mail. The buyer must fill out an application on the seller's website.

If desired, the buyer (in this case, the applicant) can describe the reason for the return. But this is only at your own request, since the addressee of the request does not have the right to demand that the reason for the return be indicated.

A courier will either come to pick up the goods, or you will need to take it yourself to the address specified by the seller.

Having received and considered the request from the buyer, the seller must draw up an act of return acceptance of the goods, which indicates the amount of the return. The final amount is calculated after recalculation of all transport and other expenses incurred by the parties. If the request is satisfied, the seller must return the money within 10 days from the date of receipt and acceptance of the goods (paragraph 5, paragraph 4, article 26.1).

The buyer has the right to indicate to the seller the most suitable method of transferring funds. In most cases, the same option is used that was used when purchasing the product. If this is a bank card, then the reverse transaction can be made in the same direction.

It is necessary to calculate the period of 10 days from the moment the seller draws up an act of acceptance of the goods. In this case, the days during which the funds are transferred should not be taken into account. The seller can transfer funds on the same day, but their actual receipt may be delayed due to the internal regulations of the issuing bank. In certain cases, the transfer period can reach 5 banking/working days.

All costs for the return transfer of funds are borne by the seller. This includes postage fees, interbank transfer fees, and any other costs incurred during the refund process.

What if the seller refuses to return the money?

Unfortunately, many requests from buyers end up either not being answered, or the seller referring to the fact that the product has already been used. There are a huge number of reasons: lack of receipts (which is not a reason for refusal); violation of the presentation of packaging; minor changes in the appearance of the product that can be easily eliminated for subsequent sale (bruises, slight dirt, lack of factory stickers).

In addition, the seller can simply refuse, citing the fact that the buyer will not go to court anyway, since it will cost him more. And for some reason many buyers put up with such arbitrariness and do not take retaliatory action.

Claim procedure

If the seller has his own point of view and believes that he is not obliged to return anything to you, before going to court, you must send a CLAIM to the seller demanding a return. The seller’s address can be taken from open sources by entering the name of the LLC or individual entrepreneur of the seller in the electronic service of the Federal Tax Service of the Russian Federation Check yourself and the counterparty. We recommend that you include the following information in your complaint:

the exact name of the returned product;
number of units;
reason for exchange/return - it is necessary to indicate that the product, for example, did not fit;
no objections to the quality of the product - state that the product is of adequate quality;
exact date of purchase - with calculation of the number of days that have passed since the purchase of the product;
payment method - cash/non-cash;
details of the payment document - check, etc.
personal details;
requirement to terminate the purchase and sale agreement and return the money for the goods

Copies of documents confirming purchase and payment must be attached to the completed application. As already noted, such a document can be a cash receipt, a receipt, a bank account statement, etc. The application with attached copies must be sent to the seller’s address by a certified letter with a list of the contents and a receipt.

Filing a claim in court

If after 1 month (the period for consideration of the application) there is no reaction from the seller (as a rule, sellers, seeing the seriousness of your intentions, call you and offer to come and pick up the money), then you have the right to go to court. Such issues are resolved through litigation. The subject of the claim will be a refund for the goods. The possibility of an exchange will be completely excluded, since it is most advisable to declare a refund. You have the right to demand recovery from the seller in court:

cost of goods
penalty for using someone else's money
a fine in the amount of 50% of the amount awarded by the court in case of refusal to voluntarily return money for the goods (Clause 6, Article 13 of the Federal Law on PZPP)
moral damage, which, as is known, is expressed in monetary terms (Article 15 of the Federal Law on PZPP)
legal expenses for a lawyer incurred by the buyer (part 1 of article 100 of the Code of Civil Procedure of the Russian Federation)

These amounts are subject to reduction at the discretion of the court (except for the confirmed cost of the goods).

Legal relations of this kind are subject to the general rules of jurisdiction specified in Art. 24 Code of Civil Procedure of the Russian Federation. If the subject of the claim in monetary terms is more than 50 thousand rubles, then the claim must be filed in the district court. If the amount of claims is less than the specified amount, then the consumer must contact the magistrate.

The deadlines for appeal are subject to the rule on general limitation periods. In accordance with paragraph 1 of Art. 196 of the Civil Code of the Russian Federation, the limitation period for such disagreements is 3 years. The report is kept from the date when the subject learned or could have learned about the violation of his civil rights. The legislation allows filing a claim not only at the location of the defendant, but also at the place of permanent residence of the plaintiff - the consumer.

A copy of the Claim with a postage stamp must be attached to the claim.

Be careful - to refuse to satisfy claims, the presence/absence of at least one of the following circumstances is sufficient:

— lack of data confirming the purchase in this particular online store (confirmation can be an order confirmation sent to you by email);

- failure to comply with the return deadlines - 7-90 days - depending on whether the consumer was informed about the return deadlines;

- the fact of exploitation of the goods has been established, which has violated its presentation and made its subsequent sale to another buyer impossible;

- lack of sufficient information about the defendant - for example, if the consumer cannot clarify the exact name of the online store;

- the actual absence of an online store - if at the time of filing the claim the store that sold the goods no longer exists (check information about the liquidation of the individual entrepreneur company before purchasing on the page of the electronic service of the Federal Tax Service of the Russian Federation Check yourself and the counterparty)

General recommendations

We recommend contacting only large, well-known, and trusted online stores that operate openly and have a permanent legal address. We recommend contacting stores that provide a manufacturer’s warranty - this confirms the fact of “white” import of goods. The price is higher there, but you can be sure of the reputation of such a store.

A big advantage would be the presence of a support service whose task is to answer consumer questions. Plus, today there are many intermediary companies (Internet sites) that act as guarantors in remote transactions. Such resources contain all the basic information regarding the online store, so the consumer can verify it before making a purchase.

Finally, it is highly recommended to work only with those online stores that are registered in the Russian Federation. Cooperation with foreign sellers almost always involves increased risks for the buyer. The store may be very famous, and with a lot of regular customers. But if disagreements arise, it will most likely not be possible to prove something or defend your case with the Russian consumer in a Russian court.

If the online store is foreign, then even a claim filed in the Russian Federation and fully satisfied against it may yield a zero result. Today, no effective instrument for legal interaction on such issues between states has been developed. Therefore, the buyer will remain with the previously purchased product, and the online store will continue to operate as before.

While on the online store website:

see if the website contains information about the legal entity on whose behalf the seller operates. If there is a mention of an LLC on the site, check here Check yourself and your counterparty to see if it has been liquidated
Call the seller and ask if the manufacturer's warranty is provided for the product. The warranty should be EXACTLY - as you understand, the level and quality of service there is very often “zero” (if you are ready to buy a product without a manufacturer’s warranty, you can skip this point)
During the call, clarify what documents will be transferred for the goods. If the seller immediately informs you about fewer documents, then it is better to refuse the purchase. This must be: cash receipt (ALWAYS)
invoice (ALWAYS)
warranty card (if the product has a warranty period)
contract (optional)

Starting from July 1, 2022, online stores are divided into those who need an online cash register and those who do not need it.

Online cash register is needed:

If the online store sells to individuals who pay:

cash;
by bank card;
through the online payment form on the website;
in the bank through form PD-4;
through the online store’s own

Online cash register is NOT needed:

If an online store sells to individuals, but does not accept money from them directly:

Delivery is carried out by a third-party courier service, outsourced, and carries out further settlements with the online store, while the store does not have online payment forms on the website. The cash receipt must be issued by employees of the courier company
The online store works only with legal entities, accepting payments to its bank account

When accepting goods from the courier, before giving him the money, you need to make sure that the documents are filled out correctly

If you are making a large purchase and assess the risk that for some reason you may have to demand your considerable money back in the future, then we recommend that you check ALL the points below to ensure they correspond to what is written. In the event of a trial, it will be much easier for you to prove that the product was purchased from this company and exactly the same amount of money was paid for it.

cash receipt - must contain the amount that you hand over to the courier and the name of the courier service company or the seller, depending on whether the courier is a full-time employee of the seller or an outsourced courier company. If you pick up the goods at a pick-up point, then you MUST punch the cash receipt there
sales receipt or invoice - must contain the name of the goods, the name of the seller's company (check with the name that you checked for liquidation - if you saw another LLC in the invoice, looked at the information about it and found out that it was liquidated - feel free to refuse the purchase - before You are most likely scammers), the seal of the selling company and the signature of an employee of the seller’s company
warranty card - must contain the seal of the seller (possibly WITHOUT a signature), namely the seller, and not the manufacturer. An empty warranty card does not obligate anyone to anything.
contract (optional) - may not be concluded, because the presence of a cash receipt confirms the fact of legal relations with the seller, however, as we wrote above, in the case of selling goods remotely, the seller must inform the buyer “the procedure and terms for returning goods of proper quality.” Therefore, look at the documents for the presence of conditions for 7 days to return the goods (if there is no such clause, then this “plays” in your favor - the return period increases for 3 months). Also, look, there is no phrase anywhere that “the product was NOT purchased remotely” - if you are asked to sign for this, feel free to refuse - these are most likely scammers

If you make a purchase of a small amount, then you can generally “turn a blind eye” to some of the points, because non-compliance with the law is not your problem, but the seller’s, but even in this case, we recommend REFUSED the purchase if:

the selling company indicated in the seal is liquidated or does not exist
You are not given a delivery note or a sales receipt or a cash register receipt, which would indicate exactly what you are buying, from whom and for what amount . This document must contain the seller’s seal and the signature of his representative
The manufacturer's warranty is important to you, but the seller refuses to put his stamp on it

ENJOY THE SHOPPING!

Universal transfer document (UDD)

This document is both a waybill and an invoice. Legislatively introduced in 2013 and not mandatory for use. You can decide for yourself whether you want to draw up two documents or just the UPD. Like an invoice, UTD provides the basis for obtaining a tax deduction.

The use of a universal document simplifies the process of transfer and acceptance of inventory items. Use it to formalize the supply of goods, works or services and the transfer of property rights. The UPD is signed by the authorized person responsible for the preparation of primary documents or purchase and sale transactions.

In the legally established form of the UPD there is a status field. It determines which document you are submitting the UPD instead of:

Invoice and delivery note;
Packing list;
Invoice (for electronic form).

The status of the document changes the order in which it is filled out: for status 2, you do not need to fill out some lines, the UPD number and the required signatures change. To use the UPD in an organization, its form must be approved. The official form is advisory in nature, and the organization may make changes to it. But all mandatory details of the primary documents must comply with the requirements.

Acceptance of goods

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At the first stage of acceptance of goods, we check whether the type and quantity of goods corresponds to the information in the accompanying documents. This is necessary to ensure completeness of accounting. The second stage is acceptance of the goods for quality and completeness. Acceptance of goods is carried out by the materially responsible person in the presence of a representative of the supplier, unless other conditions are specified in the contract. If all goods are in place and no defects are found, confirm compliance with the organization’s stamp and signature.

Based on the results of acceptance of the goods, a TORG-1 act and a TORG-11 product label are drawn up. Product label data is needed to conduct an inventory list.

Violation of the inspection deadlines and acceptance rules will deprive you of the right to file a claim against the supplier or carrier. For certain types of goods, the terms are established by law, for others they are specified in the contract. Registration of the return of low-quality goods depends on the moment of detection of the defect:

if a shortage of goods or defects is detected during acceptance, the commission draws up a report on the discrepancy in quantity and quality; the act is drawn up in the TORG-2 form; if properly executed, it will serve as the basis for making claims;
when a defect is discovered after the goods are registered, an invoice is drawn up indicating the quantity of the goods being returned, a statement of identified defects, a letter of claim and a return invoice;
if one of the types of goods was not delivered to you, cross them out from the invoice and adjust the invoice.

At the end of acceptance, capitalize the received goods and materials according to the actual quantity and amount.

Accounting for receipt of materials under a supply agreement. Accounting entries

After all, according to paragraph 2 of Art. 8 of the said law, property owned by an organization by right of ownership is taken into account in accounting separately from the property of other persons. It is for these purposes that balance sheet and off-balance sheet accounts are intended.

A number of sub-accounts can be opened for the 10th account: raw materials, semi-finished products, fuel, containers, spare parts, etc.

If, after receiving the shipping documents, it turns out that the actual cost of goods and materials is different, make corrections to the accounting. The procedure for making corrections depends on when the documents were received.

What to do if there are no accompanying documents

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For accounting, the main thing is documents. If there is no document, there is no accounting object. When a supply agreement is available, but the supplier has not provided accompanying documents, the goods received must also be capitalized.

For such cases, a TORG-4 acceptance certificate is provided. In the absence of a delivery note and an invoice, it is difficult to determine the price at which the goods arrive. The price must be taken from the contract, and if there is no contract, then the goods are purchased at the market price. The TORG-4 act contains information about the actual availability of the received goods.

The acceptance certificate is drawn up by a special commission that accepts the goods. TORG-4 is drawn up in two copies, one is transferred to the financially responsible person of the supplier, and the other to the accounting department.