The letter of the law assumes the possibility of each buyer to return a product that does not meet the established characteristics. In order to reflect this situation in the accounting and notify the FTS inspection that the sale has been canceled, the cashier should return the goods from the buyers. In the article we will tell you how to fill out the KM-3 form (Act on the return of money to buyers (clients) on unused cash receipts) in which cases it is used.

What is the KM-3 act and who fills it out

In cases where the buyer returns goods purchased for cash on the same day, the cashier is obliged to refer to act KM-3. This document is unified and approved by the resolution of the State Statistics Committee in 1998. In addition to carrying out the return of goods by the buyer, the KM-3 act must certainly be filled out in a situation where the cashier made an error during the sale, as a result of which he was forced to carry out the “Return” operation.

Instructions for filling out the act KM-3

This document must be drawn up in one copy by the established commission, consisting of:

• Head of a company or structural unit (for example, a store);
• Head of department (manager);
• Senior shift cashier;
• Cashier.

We will present the filling of the act in the form of a table:

p/p	Intelligence	Comment
1	Registration data of the company or division	They are indicated in the heading of the act and consist of the name in accordance with the registration documents, TIN, contact details
2	Information about the CCP used in the organization	Brand, model, numbers (registration and factory)
3	Filling period	Indicate the date of the act
4	Serial number	Indicated depending on the number of base checks
5	Check number and amount	The cashier learns this information from the cash receipt.
6	Person authorizing the return	Job title and name required

If the company has drawn up an act KM-3, it is necessary to document this situation. The basis for drawing up the act is the sales receipt. Read also the article: → "". The cashier must stick the check on a piece of paper and attach it to the return certificate.

Important! The manager must put his signature on the check, and the cashier must put a stamp on the redemption of the check.

However, the receipt is not always available. What should be done in the absence of a cashier's check? According to the requirements of the law, the seller must return the goods even if the buyer does not have a sales receipt. Accordingly, in this situation, the package of documents to be transferred to the accounting service will consist of:

• Act in the form of KM-3;
• Buyer returns;
• Applications from the buyer about the loss of a cash receipt;
• Sales receipt printed from the program in which the account is kept.

All documents related to the return from the buyer during the cash register shift or a cashier's check erroneously punched by the cashier must be sealed with a Z-report and a certificate from the cashier-operator, and transferred to the company's accounting department within the time limits approved by internal standards.

Errors when filling out the KM-3 form

Due to the fact that this act is an extremely important document for the inspection of the Federal Tax Service, which allows the company to prove that the company did not receive revenue, special attention should be paid to errors that occur when processing this document.

The most common errors that occur when filling out are:

1. The act does not contain the signatures of the responsible persons. Due to the fact that this document confirms the issuance of funds, this is unacceptable.
2. The document number field is left blank. The cashier prints the document from the accounting program. In this case, the date in most cases is entered automatically, and the number of the act must be entered manually.
3. Signatures for all members of the commission are put by one person. The law established that the issuance of funds under the KM-3 act must be confirmed by a commission consisting of the heads of structural divisions, as well as a cashier. As a result, the document must contain the signatures of the above persons.

Responsibility for errors in filling

In what programs can an act KM-3 be formed

You can use the following programs:

Software for the formation of the act KM-3
p/p	Program	Maybe	Impossible
Paid programs
1	1c accounting	Yes
2	Circuit	Yes
3	class365	Yes
4	SAP	Yes
Free programs
5	Taxpayer legal entity		Not
6	Business Pack		Not

Rating of the most asked questions

Question #1 Do I need to fill out KM-3, due to the return of the purchase after the closing of the cash register?

No, the act is filled out only upon return during the cash register shift, since in this case the funds are issued from the cash register, and not from the operating cash desk.

Question #2 Which receipt number should be displayed in the act: a sales receipt or a return receipt?

The document must reflect the number of the check issued by the fiscal registrar when returning the goods or, if the cashier made a mistake, the number of this check.

Question #3 What threatens the company with the absence of a cash receipt when drawing up the KM-3 act?

The law establishes that a cash receipt must be attached to this document (for a refund or indicating a cashier's mistake). In cases where it is missing, it is necessary to supplement the package of documents with an explanatory note from the buyer if it is a return of goods, or the cashier if there is a mistake by an employee of the company.

It is only necessary to provide the completed form to the tax office upon request. Applications to the form can be:

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

Form km-3. customer refund act

Bank of Russia dated October 7, 2013 No. 3073-U on spending cash from the cash desk). An act in the form of KM-3 was not drawn up even in case of returning the goods 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 made on the basis of his application from the main cash desk according to the cash order. Where to download a blank form and a sample of its filling For the convenience of users for the KM-3 act, you can download a blank form on our website: Download the KM-3 form form on which it will be easier to draw up a document.

Download a sample act of form KM-3 Filling in 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 receipts", it is also necessary to issue an expense cash order for the amount of the return (Article 1.1, clause 1 of Article 1.2, clause 1 of Article 4.7 of Law No. 54-FZ dated May 22, 2003, clause 6.2 of the Bank's instructions Russia dated March 11, 2014 No. 3210-U). 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 "LIFE HACK] If there is not enough money in the cash desk for a refund, issue a "cash deposit".

And you can learn about making a refund for non-cash payments from the material "LIFE HACK] We break through the refund if the buyer paid 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.

Reimbursement act

Important

About the possibility of the "simplifier" not to use online cash desks when providing services to the population (except for catering services) until 07/01/2019, read the publication "Deferral for online cash desks has been introduced". Read about the use of online cash desks by UTII payers in the article "Using an online cash desk for UTII (nuances)".

Attention

Using the online cash register, it is not necessary to use KM-3 when returning money to the buyer. Fiscal data that comes to the tax inspectorate from online cash registers 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 the tax inspections by letter of the Federal Tax Service dated September 26, 2016 No. ED-4-20 / 18059). When returning goods by the buyer, the seller using the online checkout, on the basis of 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 04.07.2017 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 us dwell in more detail on filling out the KM-3 form. We fill in the act of the KM-3 form The KM-3 act was drawn up in 1 copy by a commission consisting of the head of the department, the senior cashier and the cashier and approved by the head.

It was necessary to fill in the information for all canceled checks, as well as for checks returned by customers in cases of returning goods. Cash receipts for that day decreased 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 an act KM-3 in all cases of returning goods. If the buyer paid with a bank card, it was impossible to give him money from the cash desk when returning the goods, since such a direction for spending cash proceeds was not provided for by regulatory documents (paragraph

Blanker.ru

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

How to issue a refund at the online checkout: check sample, document flow, rules

Before the transition to online checkouts, the procedure for the cashier and the company's management depended on whether the buyer paid at the checkout in cash or paid with a card, as well as on the moment of return (on the day of purchase or later). For more information on the requirements to be met 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 its purchase, the fact of the return of money by the buyer to the seller was formalized using the unified form KM-3, called the “Act on the return of money to buyers (clients) on unused cash receipts (including erroneously punched cash checks). On the check, the representative of the store administration had to put his authorization signature as a basis for issuing cash from the cash desk.

km-3

For a long time, the tax authorities and the Ministry of Finance argued that these forms are mandatory for companies and entrepreneurs and they cannot change, supplement or apply their own forms (see Letter of the Federal Tax Service of 06/23/2014 No. ED-4-2 / ​​11941, information of the Ministry of Finance No. ПЗ -10/2012). However, at the end of 2016, the position of the departments changed.

So, the Federal Tax Service, in Letter No. ED-4-20 of September 26, 2016, stated that the KM forms are not mandatory for use, since the Decree does not apply to legislation on the use of KKM. Thus, taking into account this latest clarification, companies and entrepreneurs have the right to change these forms or use their own. At the same time, in practice, KM forms, including KM-3, are often used. You can download the official form below.

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

As a result, a check for 1749 rubles was broken. The buyer found an error and pointed to it, as a result of which he was returned 1590 rubles. According to the regulations, the buyer submitted an application for a refund. Senior cashier Efremov O.A. requested from the cashier an explanatory note, which was also attached to KM-3 dated 26.08. 2016. If several checks were knocked out incorrectly, the details for each of them are indicated in the form. However, only the final figure will be given in the CM-4 refund report.
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Form KM-3 is an act "On the return of money to buyers (clients) on unused cash receipts." Act KM-3 is a return form.

It is issued when:

• the client returns the goods to the seller, and the seller returns the money for the goods to the client
• cashier mistakenly punched a cashier's check

Download form KM-3 in formats: Excel, Word. A detailed article on the return of goods is here. After filling out the KM-3 form, it is certified by the director of the enterprise (or other authorized person), sealed and stored in the accounting department for 5 years.

Add to favoritesSend by mail Unified form KM-3 is filled in by the seller if the buyer returns the goods paid earlier in cash, or if the check was broken by mistake. When and how this act is filled out and in what cases it can not be drawn up, our article will tell you. When an act is drawn up on the return of funds to the buyer Fill out an act of form KM-3 Where to download a blank form and a sample of its completion Filling in KM-3 when using an online cash register Results When an act is drawn up on the return of funds to the buyer Situations when the buyer wants to return the purchased goods arise often. The possibility of such a return is provided for by the law "On the Protection of Consumer Rights" dated February 7, 1992 No. 2300-1.

primary accounting documentation for accounting for cash settlements with the population in the course of trading operations using cash registers were approved by the Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132.

When accounting for cash settlements with the population in the implementation of trade transactions using cash registers, the forms of primary accounting documentation No. KM-1, KM-2, KM-3, KM-4, KM-5, KM-6, KM-7 are used , KM-8, KM-9.

Form number	Form name
	The act of transferring the readings of the summing money counters to zeros and registering the control counters of the cash register.
	The act of taking readings of control and summing cash meters upon delivery (sending) of the cash register for repair and upon its return to the organization
	Act on the return of money to buyers (clients) on unused cash receipts
	Journal of the cashier - teller
	Journal of registration of readings of summing cash and control counters of cash registers operating without a cashier - teller
	Help-report of the cashier - teller
	Information about the readings of counters of cash registers and the organization's revenue
	Logbook of technical specialists calls and registration of work performed
	Act on the verification of cash

When commissioning new cash registers and when conducting an inventory in organizations to formalize the transfer of readings of totalizing counters and registering control counters (fiscal memory report) before and after their transfer to zero, the Act on transferring the readings of summing cash counters to zero and registering control counters is applied before and after their transfer to zero. cash register counters (form No. KM-1).

The conversion of the readings of the summing counters to zero and the registration of the control counters of the CCP is carried out in the presence of a commission, which must include a representative of the controlling organization or a representative of the tax department. The act is drawn up in two copies, one of which, as a control copy, is transferred to the organization servicing and controlling cash registers, the second copy remains in the organization.

The act is signed by the responsible persons of the commission, consisting of a representative of the controlling organization, the head, the chief accountant, the senior cashier and the cashier of the organization and records the readings of the following counters:

control counters (fiscal memory report);

registering the number of transfers of readings of the summing counters to zeros;

main summing counter;

· sectional totalizing cash counters.

When filling out the act, in the line "Number" / "Manufacturer" the number of cash register equipment indicated in its technical passport is affixed, in the line "Number" / "Registration" the number under which this cash register is registered with the tax department is indicated.

The reason for drawing up the act is indicated in the line "Basis".

When repairing cash registers by specialists of the technical service center and when transferring them for work to other organizations, for registration of taking meter readings, the Act on taking readings of control and summing money meters is applied when handing over (sending) the cash register for repair and returning it to organization (form No. KM-2). Repair of cash register equipment is carried out with the permission of the administration of the organization only after taking readings of summing cash and control counters (fiscal memory report).

The act is drawn up and signed by the members of the commission, which, as in the preparation of the Act of the form No. KM-1, includes without fail a representative of the controlling organization or a tax representative, as well as the head, senior cashier, cashier of the organization and specialist of the CCP technical service center.

An invoice is drawn up for the transfer of cash registers to another organization or to a technical service center for repair. The act, together with the drawn up invoice, is submitted to the accounting department of the organization no later than the next day. Notes about this are made in the Journal of the cashier-operator (form No. KM-4) at the end of the entries for the working day.

After the repair, the meter readings are checked and recorded in the act, and the casing of the cash registers is sealed.

It is not uncommon for a buyer to refuse a purchase and turn to the administration of a trade organization with a demand to return the money to him. In this case, the head signs the check punched at the cash desk and allows the cashier to return the money to the buyer, while the money can only be returned according to the check punched at this cash desk and in the amount indicated on the check.

To issue a refund to buyers (clients) on unused cash receipts, including erroneously punched cash receipts, use Act on the return of money to buyers (clients) on unused cash receipts (form No. KM-3). The act is drawn up and signed in a single copy by the commission, which includes the head, the head of the department or section, the senior cashier and the cashier-operator. The act, which lists the number and amount of each check, together with canceled checks pasted on a sheet of paper, is submitted to the accounting department of the organization, where it is stored in documents for this number.

It should be noted that the amount of cash on checks returned by buyers (customers) is reduced by the cash register revenue and is entered in the Journal of the cashier-operator (form No. KM-4).

In all organizations that carry out cash settlements with the population using cash registers, the receipt and expenditure of cash for each cash register is taken into account. For this purpose, it is applied Journal of the cashier-operator (form No. KM-4), which in addition is also a control and registration document of meter readings.

The journal must be laced, numbered and sealed with the signatures of the representative of the tax authority, as well as the head and chief (senior) accountant of the organization and the seal. The journal keeps records of revenue received with the use of cash registers.

Entries in the journal are kept by the cashier-operator daily in chronological order with ink or a ballpoint pen. If errors are made when recording data in the journal, then the corrections made must be specified and certified by the signatures of the cashier-operator, manager and chief (senior) accountant of the organization.

If the readings match, they are entered in the journal for the current day or shift at the beginning of work and certified by the signatures of the cashier and the administrator on duty.

The date of the report is indicated in column 1, the readings of money counters at the beginning and end of the shift are recorded in columns 6 and 9, the total amount of revenue is indicated in column 10, the amount of cash handed over is recorded in column 11 of the journal, the amount of revenue from credit cards is indicated in column 12 "Paid according to documents".

Column 4 of the journal is provided to record the amounts issued on checks returned by customers, based on the data of the Act in the form No. KM-3, as well as the number of zero checks printed per working day (shift). At the end of the working day (shift), the cashier draws up a cash report, along with which, according to the receipt cash order, he hands over the proceeds to the senior cashier.

An entry in the journal of the cashier-operator is made after taking meter readings and checking the actual amount of revenue, the entry is confirmed by the signatures of the cashier, senior cashier and administrator of the organization.

In the event of a discrepancy between the results of the amounts on the control tape and the proceeds, the reason for the discrepancy should be clarified, and the identified shortages or surpluses should be entered in the appropriate columns of the Journal of the cashier-operator.

In many organizations that work without a cashier-operator (installation of cash registers on store shelves, for the work of waiters), to account for cash receipts (revenues) for each cash register, a register is used for registering the readings of summing cash and control counters of cash registers working without a cashier-operator (form No. KM-5). Like the previous journal, it is also a control and registration document of meter readings and must be laced, numbered and sealed with the signatures of a representative of the tax authority, the head and the chief (senior) accountant of the organization and the seal.

Entries in the Journal are kept by a specialist working on a cash register, daily in chronological order after the end of the working day (shift) in ink or a ballpoint pen. The journal records the readings of the control and summing cash counters and the amount of revenue. Reception - delivery of funds is formalized by the signatures of a representative of the administration of the organization, a controller-cashier, a seller, a waiter and others. In case of discrepancies between the amount of actual revenue and the result of the amounts on the control tape, the reasons for the discrepancy are identified, the identified shortages or surpluses are entered in the appropriate columns of the journal.

If corrections are made to the journal, the corrections made are negotiated and certified by the signatures of the cashier, controller-cashier, seller or waiter, head and chief accountant of the organization.

Every day, the cashier-operator in one copy draws up a report on the readings of counters for cash registers and revenue for the working day (shift). Used to generate a report Help-report of the cashier-operator (form No. KM-6). The signed report, together with the proceeds from the receipt order, is handed over by the cashier-operator to the senior cashier or head of the organization. If the organization is small and one or two cash desks work in it, then the cashier-operator can deposit money directly with the bank collector. The transfer of funds to the bank is reflected in the report.

Revenue for a working day (shift) is determined by the readings of summing cash counters at the beginning and end of the working day (shift), while the amounts of money returned to buyers (clients) on unused cash receipts are deducted. The proceeds are confirmed by the signatures of the heads of departments, while the proceeds are accepted and credited to the cash desk on the basis of an incoming cash order, and the senior cashier and the head of the organization sign in the report.

Help-report of the cashier-operator is the basis for compiling a summary report Information on the readings of counters of cash registers and the organization's revenue (form No. KM-7). This report is compiled by the senior cashier on a daily basis and, together with acts, certificates, reports of cashiers-operators, receipt and expenditure cash orders, and is transferred to the accounting department of the organization before the start of the next shift. This form is a table in which, according to the meter readings at the beginning and end of work, revenue is calculated for each cash register and distributed by departments, which is confirmed by the signatures of the heads of departments (sections). The results of the meter readings of all cash registers and the organization's total revenue with its distribution by departments, as well as the total amount of money issued to customers on the cash receipts they returned, are summed up at the end of the table. The form is signed by the head and senior cashier of the organization.

In the event of a breakdown of the cash register, if it is impossible to eliminate the malfunctions by the cashier, the administration calls a specialist in the maintenance center for cash registers. Also, the specialists of the technical service center conduct scheduled technical inspections, during which the condition of the mechanisms of the electronic and software parts of the cash register is checked, and minor malfunctions are eliminated.

In organizations, to reflect these facts, they use Log book for calls of technical specialists and registration of work performed (form No. KM-8). The journal is kept by the head of the organization or his deputy, but is maintained by a technical center specialist who makes records of the work carried out, in particular, the sealing and the content of the brand imprint. If it is necessary to repair the cash register in the technical service center, this is reported to the management of the organization and a corresponding entry is also made in the log, which is confirmed by the signatures of the specialist of the technical service center and the responsible person of the organization on the acceptance of work on the repair of the CCP.

An act in the form KM-3 is used to formalize the fact of the return of funds to the buyer. In practice, KM-3 is associated with an incorrectly punched amount, the return of goods, or undelivered invoices.

The completed document must be accompanied by a check (cash or commodity), as well as other materials, including statements and explanatory statements of the employee. All erroneously knocked out checks must be marked “Canceled” and signed either by the head of the enterprise or by the senior cashier. Refund checks and settlement checks for such cases are not generated.

A prerequisite for filling out KM-3 is a return on the day of the operation. If the Z-report for the shift has already been removed, then instead of the aforementioned act, an expense and cash order is filled out.

Sample filling and blank form KM-3

FILES

Filling in the fields of the KM-3 form

Fill in the details of the company in the header of the form. If it is not a structural subdivision and does not have them, this field is left empty. However, for cases where several stores are combined into a network, it is advisable to indicate the name and address of a particular outlet.

Be sure to indicate the name of the cash register.

The application program and operation type can be omitted. The cashier responsible for the return can be indicated by full name or personnel number.

The clarification “including for erroneously punched checks” should be understood as follows: the basis for filling out KM-3 is a mistake made by the cashier when the amount is greater than the actual cost of the goods and the company returns the “difference” resulting from this.

For example: let's say that the cashier Svetlova, when making the purchase of the book, did not take into account the share for which the new price is 159 rubles. As a result, a check for 1749 rubles was broken. The buyer found an error and pointed to it, as a result of which he was returned 1590 rubles. According to the regulations, the buyer submitted an application for a refund. Senior cashier Efremov O.A. requested from the cashier an explanatory note, which was also attached to KM-3 dated 26.08. 2016.

If several checks were knocked out incorrectly, the details for each of them are indicated in the form. However, only the final figure will be given in the CM-4 refund report.

Filling in the table in KM-3

Act KM-3, as a rule, is filled out by hand, but there are no references to the fact that it cannot be drawn up using a computer. In any case, the document must be certified by the signatures of the commission, otherwise the check may determine it as incorrectly drawn up.

Data can be reduced - especially for positions in column 6.

When to draw up an act KM-3

Since this document is filled out only in a number of cases, the form does not need to be submitted daily. However, if several returns occurred during the day, then only one KM-3 is issued.
This happens at the end of the shift after the Z-report is taken. Data from KM-3 are used for forms KM-4 and KM-7.

The statute of limitations for a document is 2 calendar months.
After this time, the audit cannot make claims to an incorrectly executed act. In the accounting archive KM-3 is stored for 5 years.

If the buyer returns the goods paid for in cash, or if the check is broken by mistake, fill in form (act) KM-3. Download the form, sample filling and also read the instructions for registration below.

The act of returning funds at the checkout is issued if the buyer returned the goods on the day of purchase. The director of the store must sign the check - this will be the basis for issuing money. Next, we will analyze how to fill out the act of return of funds.

Act KM-3: sample filling

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

Reimbursement certificate: download sample

You need to start filling out the act of returning funds from the header. Specify in it:

• company name, address and TIN,
• information about the cash register: model, manufacturer number and registration number,
• Name of the cashier who issued the refund.

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

You need to fill out the KM-3 form on the day the money is returned to the buyer. If the Z-report for the shift has already been removed, fill out an expense cash warrant.

KM-3: free download form and sample

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

Using online cash registers, it is not necessary to fill out an act (form KM-3) when returning money to the buyer. There is enough information that comes to the tax office from the CCP.

If you use an online checkout, 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 amount of the refund.

The following are answers to frequently asked questions about the application of the KM-3 form.