The completed form must be provided to the tax office only upon request. Applications to the form may include:

• cash receipt - if the buyer kept 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 who returned the goods, paid for in cash, it was carried out on the basis of his application from the main cash register at cash receipt order. Where to download a blank form and a sample for filling 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 sample for filling out the KM-3 act, using the following guide: for which it will become easier to draw up a document.

Download a sample act of form KM-3 Filling out KM-3 when using an online cash register Since July 2017, most sellers are required to use online cash registers.

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 you can learn about processing a refund for non-cash payments 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

For information about the “simplified” option not to use online cash registers when providing services to the population (except for public catering services) until July 1, 2019, read the publication “A deferment for online cash registers has been introduced.” About the use of online cash registers UTII payers read the article “Using an online cash register 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

letter of the Ministry of Finance dated September 16, 2016 No. 03-01-15/54413 (brought to tax inspectorates letter of the Federal Tax Service dated September 26, 2016 No. ED-4-20/18059). When the buyer returns the goods, the seller using the online cash register, based on the buyer’s application, must issue a check with the sign “return of receipt” (see.
letter of the Ministry of Finance of the Russian Federation dated July 4, 2017 No. 03-01-15/42312, 03-01-15/42315).

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 has paid by bank card, it was impossible to give him money from the cash register when returning the goods, since such a direction for spending cash proceeds was not provided for 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 that the buyer returned the money to the seller was formalized using the unified KM-3 form, called the “Return Certificate.” sums of money buyers (clients) for unused cash receipts(including on erroneously punched cash receipts).” 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 is a return statement drawn up? Money to the buyer Fill out the 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 of returning funds to the buyer is drawn up Situations when the buyer wants to return a purchased product arise quite 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.

If the buyer returns an item paid for in cash, or if the check is entered erroneously, fill in form (act) KM-3. Download the form, sample filling, and you can also read the registration instructions below.

A cash return certificate is issued if the buyer returned the goods on the day of purchase. The store director must sign the check - this will be the basis for issuing money. Next, we’ll look at how to fill out a refund form.

Act KM-3: sample filling

Form KM-3 is drawn up in one copy by a commission, which includes the head of the department and the cashier. The document is approved by the manager.

Refund certificate: download sample

You need to start filling out the cash return form from the header. Please indicate in it:

• company name, address and tax identification number,
• cash register information: model, manufacturer number and registration,
• Full name of the cashier who processed the return.

• the number and amount of each check for which the refund was made,
• position and full name of the employee who authorized the return of the money,
• the total amount of the refund - in numbers and in words.

Form KM-3 must be filled out on the day the money is returned to the buyer. If the Z-report for the shift has already been withdrawn, fill out the cash receipt order.

KM-3: free download form and sample

Filling out the KM-3 form when using an online cash register

Using online cash registers, it is not necessary to fill out a statement (form KM-3) when returning money to the buyer. The information that comes to the tax office from the cash register is sufficient.

If you use an online cash register, you need to issue a check with the sign “return of receipt” based on the buyer’s application. In addition, you need to fill out the RKO for the refund amount.

Below are answers to frequently asked questions about the use of the KM-3 form.

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 appendix 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 for goods sold during the day in in full. 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.

Sample of filling out the KM-3 form

The tabular part of the document displays 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 responsible person, who accepted positive decision for refund of 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 accounting service, along with attachments (canceled checks, buyer statements, explanatory notes and other documents). The act is subject to archiving for a period of five years.

Compose this document, having financial significance, costs 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.

(Size: 44.0 KiB | Downloads: 8,857)

Source/official document: Resolution of the State Statistics Committee No. 132 of December 25, 1998

Document's name: Unified form KM No. 3 "On the return of funds to customers on unused cash receipts"
Format:.xls
Size: 33 kb

According to the current legislation, namely the Law of the Russian Federation “On the Protection of Consumer Rights” dated 02/07/92 No. 2300-1, the consumer can exercise the right to return purchased products. At the same time, based on the current legislation, the right depends on whether the payment was made in cash or he paid bank card. The time frame for returning products is also taken into account (on the day of purchase or later).
If the consumer paid for and returned the product on the day of purchase, the fact of the refund must be confirmed by the availability of documentation. To do this, we use the unified form KM-3, with the title “Act on the return of funds to consumers...” On the check, the administrator of a retail or wholesale establishment is required to certify the act with his signature as the basis for the return of money. The check is pasted separately along with the KM-3 form and sent to the accounting department.

Several rules for filling out the act

The km-3 form is drawn up in one copy. IN in this case, the commission consists of 4 positions:

• executive officer of the company (director, deputy);
• head department;
• senior cashier;
• cashier.

A form is filled out for all checks and receipts returned by customers for the return of products. Thus, revenue is reduced by the amount returned. All this information is recorded in KM-4.
It is not always possible to compile KM-3. If the client pays with a bank card, then the issuance of funds to him current legislation not provided for (pay attention to clause 2 of Bank of Russia instructions dated June 20, 2007 1843-U “On the expenditure of cash funds...”). You can download the km-3 form on the website.
You can download the km-3 form.

Sample of filling out the form

Summarize

If the buyer purchased the goods for cash amount funds, then he has the right to return it to the seller, based on the Law on Consumer Rights. To do this, an act is filled out in the km-3 form in the presence of a commission of four members of the organization from which the goods were purchased. Other forms can be viewed “Album” unified forms primary accounting documentation on accounting for cash payments..." in the resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132. After this, the act is transferred to the company’s accounting department so that the amount of cash proceeds can be adjusted.

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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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