Is it necessary to use primary documentation forms to record cash settlements with the population when carrying out transactions using online cash registers? Forms of primary accounting documentation when using kkt Report km 3 sample filling

When registering a return, the KM-3 act confirms the fact and expediency of the operation. Law 54-FZ allows not to generate an act if the “return of receipt” operation is reflected at the online cash register. The method of reimbursement for same-day purchases cannot be issued via a correction check.

An accounting document registered by the State Statistics Committee of Russia by Resolution No. 132 of December 25, 1998 under the code KM-3, at online cash registers, is intended to reflect transactions for the transfer of money for purchased goods to the buyer.

Inspecting structures demanded from the accounting department a package of documents and the KM-3 act in all cases when money was transferred from the cash register for goods sold, as well as when revenue decreased by the amount of erroneously punched cash receipts.

The document was required in the following cases:

• the customer returned the purchased product;
• The seller mistakenly charged more than necessary.

In the process of switching to online equipment, the opinion of the Federal Tax Service has changed. Since 2016, tax officials have clarified that the KM-3 form is not mandatory when working with the new cash register system. Organizations now have the right to decide independently which form to use:

• proposed by law;
• developed in the organization and enshrined in the accounting policy.

The transition to online cash registers is regulated by amendments to law 54-FZ. For various types business and economic activity.

What details will be required when drawing up the KM-3 act

To fill out a return certificate Money need to be prepared and filled out required details:

• name of the selling organization;
• Taxpayer Identification Number (TIN), checkpoint, point of sale address, contact number;
• registration number, model type, KKM firmware version;
• day and place of sale;
• date, number and amount of the check;
• Full name of the person responsible.

The document must have continuous numbering and be certified by the signature of the manager. The fact of return is confirmed by members of the commission. An odd number of people is recommended whenever possible.

The seller (or cashier) accepts the punched check from the client, attaches it to a blank sheet of paper, and attaches it to the document. At the end of the working day, all documents (first purchase receipt, act, application from the client) business transactions.

In order to justify the fact of returning the money, you can obtain a statement from the buyer requesting the return of the goods. It is worth indicating the reasons why the client requires the payment of the amount paid.

Registration of returns according to the new rules at the online checkout

After the documents have been completed, the transaction must be carried out at the online cash register. Why were new fiscal details introduced in the cash receipt?

Table 1: Signs cash transactions on the check

The retail outlet, returning the money to the client, generates a check with the details “return of receipt”. Moreover, regardless of when the buyer submitted the application: on the day of purchase or later.

According to the new rules, it is prohibited to cancel a check upon return. If the document was punched by mistake, then it is necessary.

If the seller returns part of the money received from customers during the sale, then the cash receipt with the “return of receipt” sign indicates the actual amount required by the client.

Refund when there is not enough money in the online cash register

If the purchase amount is large and the seller does not have it in the required amount, the issue can be resolved in next order. The legislation of the Russian Federation provides for a 10-day period for satisfying a claim. During this period it is necessary to collect the required amount money.

If this is not possible, the entrepreneur or organization has the right to replenish the organization’s cash register from the current account and transfer the money to the client.

What actions are carried out with the online cash register in 2019 when paying by card?

Law 54-FZ sale of goods paid for by bank card, must be reflected in the online cash register. The buyer must indicate in the application in what form the money will be returned to him, and card and account details individual. If the conditions do not require examination of the goods, the seller is obliged to carry out the transfer within 10 days.

In all situations, the seller can draw up the KM-3 act for issuing money to customers when working at online cash registers. But the document is optional. Organizations have the right to develop their own form to justify accounting transactions. It must contain mandatory details primary documentation, listed in Part 2 of Art. 9 Federal Law dated December 6, 2011 No. 402-FZ.

To comply with the legality of cash transactions, sellers (individual entrepreneurs, LLCs) will need to organize:

1. Formation of entries in the cash book, preparation and storage of receipts and expenditure orders. These forms are still required if the organization has a cash register and conducts cash payments.
2. The cashier-operator's journal should be filled out only for internal accounting. Once you start using the online device, it is optional.
3. It is permitted not to use the following forms: KM-1 – KM-9 to reflect money transactions if the seller conducts transactions through an online cash register. Since July 2017, everything has been compiled, stored, and transferred to controllers at the Federal Tax Service through the OFD.
4. For individual entrepreneurs, maintaining a cash book is retained if desired. In organizations, this form is required for accounting.

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An act in form KM-3 is used to process the return of money to buyers (clients) using unused cash receipts, including erroneously punched cash receipts.

The unified form No. KM-3 was approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

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How to correctly fill out an act in form KM-3

The header of the act states:

Name of company;

Data about the cash register (model, registration number and manufacturer number);

Full name of the cashier issuing the return;

The tabular part of the act indicates the number and amount of each check for which the return was made. They also indicate the position and full name of the employee who authorized the refund of the check.

All listed checks must be attached to this act. The total number of checks is written in words in the “Attachment” line.

Note! The act in form KM-3 is drawn up in one copy, signed by the members of the commission and approved by the head of the organization. Next, it is sent to the accounting department along with the attached canceled checks. The certificate is kept for five years.

The cash register's revenue is reduced by the amount specified in the act and entered into the cashier-operator's journal (form No. KM-4).

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You must provide the completed form to the tax office only upon request. Applications to the form may include:

• cash receipt- if the buyer saved it
• sales receipt (strict reporting form) - if you do not use a cash register
• explanatory note from the cashier - if the return is issued due to a check entered incorrectly by the cashier, you can ask to write an explanatory note in any form.
• refund check - if you punched a refund check at the checkout
• buyer's statement about returning the goods - you can ask the buyer to write a statement in which he will state the reason for returning the goods.

Form km-3. certificate of return of money to buyers

Bank of Russia dated October 7, 2013 No. 3073-U on spending cash from the cash register). An act was not drawn up in the KM-3 form even if the goods were returned not on the day of purchase.

Info

In this case, at the request of the buyer, the return of the goods, paid for in cash, was carried out on the basis of his application from the main cash register using a cash receipt order. Where to download a blank form and a sample of how to fill it out For the convenience of users, you can download a blank form for the KM-3 act on our website: Download the KM-3 form If you have difficulties filling it out, on our website you can find a fill out sample for the KM-3 act, using the following guide: for which it will become easier to draw up a document.

Unified form No. km-3 - form and sample

In addition to a check with the sign “return of receipt”, it is also necessary to issue an expense note cash order for the refund amount (Article 1.1, Clause 1, Article 1.2, Clause 1, Article 4.7 of Law No. 54-FZ dated May 22, 2003, Clause 6.2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014). For more information about issuing refund checks, read the materials: What to do if there is not enough money in the online cash register, discussed in the material “LIFEHACK] If there is not enough money in the cash register for a refund, issue a “cash deposit.”

And about processing a refund when non-cash payments You can find out from the material “LIFEHACK] We issue a refund if the buyer pays by bank transfer.” Results If the seller has not yet switched to the online checkout and the buyer purchased the goods for cash, and then changed his mind and decided to return it, then the seller needs to fill out the KM-3 act.

Refund certificate

Important

On the possibility of the “simplified” not using online cash registers when providing services to the population (except for services Catering) until July 1, 2019, read the publication “A deferment for online cash registers has been introduced.” Read about the use of online cash registers by UTII payers in the article “Use of online cash registers for UTII (nuances).”

Attention

When using an online cash register, it is not necessary to use KM-3 when returning money to the buyer. Fiscal data that comes to the tax office from online cash desks completely replaces information from forms KM-1, KM-2, KM-3, KM-4, KM-5, KM-6, KM-7, KM-8, KM-9 (see

Form km-3.

The check was pasted on a separate sheet and, together with the KM-3 act, was transferred to the accounting department. Let's take a closer look at filling out the KM-3 form. We fill out the act of form KM-3. The act of KM-3 was drawn up in 1 copy by a commission consisting of the head of the department, a senior cashier and a cashier and was approved by the head.

It was necessary to fill out information for all canceled checks, as well as for checks returned by customers in cases where they returned goods. Cash proceeds for that day were reduced by the amount returned to customers, and an entry was made about this in the journal of the cashier-operator KM-4.

It was not necessary to draw up a KM-3 act in all cases of returning goods. If the buyer paid with a bank card, it was impossible to give him money from the cash register when returning the goods, since this was the direction of spending cash proceeds was not provided regulatory documents(P.

Blanker.ru

Sample of filling out and a blank form of the KM-3 form FILESBlank form of the KM-3 form .xls Sample of filling out the KM-3 form .xls Form and sample of the KM-3 form in the archive.zip Filling out the fields of the KM-3 form In the header of the form, fill in the details of the enterprise. If it is not structural unit and does not have them, we leave this field empty. However, in cases where several stores are united into a network, it is advisable to indicate the name and address of a specific outlet. Be sure to indicate the name of the cash register.
The application program and type of operation need not be specified. The cashier responsible for the return can be indicated by full name or personnel number.

How to issue a refund via an online cash register: sample receipt, document flow, rules

Before the transition to online cash registers, the procedure for the cashier and company management depended on whether the buyer paid at the cash register in cash or by card, as well as on the moment of return (on the day of purchase or later). For more information about what requirements must be observed when working with cash, see

in the material “Cash discipline and responsibility for its violation.” If the buyer paid in cash and returned the goods on the day of purchase, the fact of the buyer’s return of money to the seller was formalized using the unified form KM-3, called “Act on the return of money to buyers (clients) for unused cash register receipts (including erroneously punched cash register receipts). checks)". On the check, a representative of the store administration had to put his authorization signature as the basis for issuing cash from the cash register.

Km-3

For a long time, tax authorities and the Ministry of Finance argued that these forms are mandatory for companies and entrepreneurs and they cannot change them, supplement them or apply their own forms (see Letter of the Federal Tax Service dated June 23, 2014 No. ED-4-2/11941, information from the Ministry of Finance No. PZ -10/2012). However, at the end of 2016, the position of the departments changed.

Thus, the Federal Tax Service in Letter No. ED-4-20 dated September 26, 2016/ stated that KM forms are not mandatory for use, since the Resolution does not relate to the legislation on the application of KKM. Thus, taking into account this latest clarification, companies and entrepreneurs have the right to change these forms or use their own. However, in practice, KM forms, including KM-3, are often used. Below you can download the official form.

The clarification “including on erroneously entered checks” should be understood as follows: the basis for filling out KM-3 is an error made by the cashier when the amount is greater than actual cost goods and the company returns the “difference” resulting from this. Using an example: let’s say that cashier Svetlova, when making a purchase of a book, did not take into account the promotion for which the new price is 159 rubles.

As a result, a check for 1,749 rubles was punched. The buyer discovered the error and pointed it out, as a result of which 1,590 rubles were returned to him. According to the regulations, the buyer submitted an application for a refund. Senior cashier Efremov O.A. requested an explanatory note from the cashier, which was also attached to KM-3 dated August 26. 2016. If several checks were knocked out incorrectly, the form indicates details for each of them. However, the report on the return of funds in KM-4 will only show the final figure.
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Form KM-3 is an act “On the return of funds to buyers (clients) for unused cash receipts.” Act KM-3 is a form of return.

It is issued when:

• the client returns the goods to the seller, and the seller returns the money for the goods to the client
• The cashier mistakenly punched the cash receipt

Download form KM-3 in formats: Excel, Word. Detailed article about returning goods here. After filling out, the KM-3 form is certified by the director of the enterprise (or other authorized person), stamped and stored in the accounting department for 5 years.

Add to favoritesSend by mail The unified form KM-3 is filled out by the seller if the buyer returns an item previously paid for in cash, or if the check is entered by mistake. Our article will tell you when and how this act is filled out and in what cases it can be omitted. When an act on the return of funds to the buyer is drawn up. We fill out an act of form KM-3. Where to download a blank form and a sample of its completion. Filling out KM-3 when using an online cash register. Results When an act on the return of funds to the buyer is drawn up. Situations when the buyer wants to return a purchased product arise often. The possibility of such a return is provided for by the Law “On the Protection of Consumer Rights” dated 02/07/92 No. 2300-1.

During checks accounting activities enterprises supervisory authorities pay special attention to their work with money supply, maintaining cash transactions and recording of proceeds. When processing returns paid by clients or buyers for the cost of services or goods in mandatory a document must be drawn up - an act of form KM-3. In this case, special attention is paid to the study of financial documents attached to it.

The document must be executed by the cashier in case he has issued an incorrect cash receipt. In particular, this situation may arise if:

• the amount of the receipt exceeds the actual purchase amount;
• the buyer returned the goods for any valid reason on the day of its purchase, and the funds were returned from the operating cash desk;
• the check had already been issued at the centralized payment office, but the buyer changed his mind and did not purchase it in the department.

The return certificate is drawn up at the end trading day, when calculating revenue (taking the Z-report of the cash register). That is, on the same day that the bad check was posted. The act must be signed by a commission consisting of the head of the enterprise, the head of the department, the senior cashier and the cashier-operator. A cumulative calculation of erroneously posted amounts and returns is also carried out at the end of the day; canceled checks must be reflected in the cash journal of the KM-4 form (column 15).

Appendices to the act

As an annex to the act, it is necessary to attach an incorrectly executed check, signed by the head of the enterprise, the head of the department (section), and stamped “cancelled”. The absence of a receipt may be interpreted by a tax representative as non-receipt of the proceeds, which could result in a significant fine. In this case, certain circumstances should be taken into account in which there was a return of funds or a discrepancy between the amount of the check and the actual amount of cash in the cash register.

Example 1

The buyer did not provide a receipt to the store when returning the product or item. This situation is stipulated by the Consumer Rights Protection Law. In this case, the buyer’s statement for the return of the funds paid must be attached to the act, with a mandatory note stating that the check was lost. Upon application, the head of the enterprise issues a visa and makes a note that he agrees with the requirements and is ready to return the funds. A significant addition to the application from the buyer can be printed cash register information about the purchase, if such a technical possibility exists.

Example 2

A check with an incorrect (larger) amount was posted incorrectly:

• The cashier does not have it in stock, since it was left with the buyer who paid the correct amount;
• the unsold receipt was lost by the cashier.

A shortage at the cash register in such a situation will become an irrefutable fact, for which all responsibility falls on the cashier. However, it can be documented that money was received in full for goods sold during the day. In this case, the manager will consider it possible not to shift responsibility to the cashier-operator, taking an explanatory note from him. The KM-3 act may be accompanied by a product report and an explanatory note from the employee.

Rules for drawing up the act

The header of the act must indicate:

• name of the enterprise, division (division, section);
• information about the cash register indicating the model, registration number and manufacturer number;
• Full name of the cashier-operator who issued the refund.

The tabular part of the document reflects the numbers and amounts for each check for which the return procedure was carried out, and at the end of the table - the position and full name of the responsible person who made a positive decision on the return of the amounts.

The act in form KM-3 is drawn up in a single copy, signed by all members of the commission, and approved by the head of the organization. The document must be sent to the accounting department, along with attachments (canceled checks, customer statements, explanatory notes and other documents). The act is subject to archiving for a period of five years.

This document, which has financial significance, should be drawn up with special attention. The presence of errors and inconsistencies can be interpreted as non-receipt of revenue and lead to administrative punishment from tax authority. It is also necessary to monitor deadlines: for an incorrectly executed act, penalties can only be applied within 2 months from the date of its preparation.

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