Km 3 download the sample form. The procedure for drawing up an act on the return of funds

Is the official unified form of the document recording the return Money buyers. You should pay close attention to its design, since if mistakes are made here, significant negative consequences may occur for the company or entrepreneur.

Official uniform KM-3

Just like other forms of cash documents (KM-1, KM-2, etc.), the KM-3 act was approved by the State Statistics Committee of Russia in Resolution 132 of December 25, 1998 (hereinafter referred to as the Resolution). 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-4-20/18059@ dated September 26, 2016 stated that the CM forms are not mandatory for use, since the Resolution does not relate to the legislation on application of cash registers. 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 form official form.

When a refund to the buyer is made based on an erroneously punched check (for example, the cashier punched a check for a large amount, forgetting to provide a discount), then an act in the KM-3 form is also issued if the return is made on the same day. In this case, the cashier must redeem such checks, stick them on a piece of paper and transfer them to the accounting department along with the KM-3 act. In the cashier-operator's journal, appropriate entries are made about returns made.

There are situations when the cashier mistakenly punched cash receipt. This article is about how to properly document (cancel) erroneously punched cash receipt. The article provides an example (sample) of filling out primary documents when a cash receipt is entered by mistake: act KM-3 And cashier's explanatory note.

We note right away that the procedure described below should be performed before the daily report with cancellation is taken.

Let's consider several situations.

Situation No. 1. The cashier mistakenly punched the cash receipt and discovered the error before the daily report with cancellation was taken out.

In this case, we issue a refund from the cash register as follows:
1. We draw up an act KM-3 “On the return of funds to customers for unused cash receipts (including erroneously punched cash receipts)”;

2. We pin the erroneously punched cash receipt to the completed KM-3 act. If the cash register uses thermal printing (thermal paper), then we take a copy of the cash receipt and also attach it to the act. (Since cash register receipts on thermal paper tend to discolor. This is done in order to subsequently reduce the likelihood of disputes with regulatory authorities);

3. On the erroneously punched cash receipt we put the mark “CANCELED”;

4. The cashier writes explanatory note addressed to the manager, which sets out the reason for the erroneously punched cash receipt. The reason may be: inattention when working with the cash register, failure of the cash register, etc.;

5. It is not necessary to punch a refund check, since this operation is not fiscal, i.e. it does not affect the fiscal indicators KKM memory. Punching or non-punching of a refund check (in case of an erroneously punched check) is personal matter each organization, and can be used for the convenience of internal accounting of the organization. (This position of the tax authorities is given in the letter of the Federal Tax Service dated April 2, 2003 No. 29-12/17931);

6. In this case, we do not draw up cash settlements for the refund amount, since this operation is carried out within the “operating cash desk”;

7. We make the appropriate entries in the cashier operator’s journal (form KM-4) at the end of the shift:

• In column 10 we show all the revenue for the day (we do not deduct the erroneously entered amounts);
• In column 11 we enter the revenue minus the erroneously entered amounts;
• In column 15 we reflect the amount for erroneously punched cash receipts;
• The sum of columns 14 and 15 must correspond to the data in column 10.

Situation No. 2. The cashier mistakenly punched the cash receipt and discovered the error after withdrawing the daily report with cancellation.

Documentation of an erroneously punched cash receipt in this case is similar to situation No. 1.

The difference is that entries are not made in the cashier’s journal of the KM-4 operator. Cancellation of an erroneously punched cash receipt when an error is detected after the cancellation is removed is issued by a cash receipt order (cash expenditure order) from the “main cash register”, since the proceeds for the previous day have already been capitalized.

When tax authorities check the work of organizations and entrepreneurs with cash and , then upon discovery of an act on the return of money to buyers (clients) for unused cash receipts for unified form N KM-3 (Approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132) (hereinafter referred to as act KM-3) study it and the documents attached to it especially carefully. After all, they must make sure that cash proceeds are recorded correctly. Therefore, we will consider when it is necessary to draw up this primary document and how to draw up the papers attached to it.

When to draw up an act

Act KM-3 must be drawn up if:
(or) the cashier made a mistake and punched the wrong one (for example, a check for a large amount that was not cleared during the shift);
(or) the buyer returns the goods on the day of purchase and the money is returned to him from the operating cash desk;
(or) the check has been knocked out, but the buyer has changed his mind about purchasing it (for example, when a check is first knocked out at the general cash register, and then the goods are released in the department).

We are writing an act

This act is drawn up in one copy at the end of the working day (shift) when submitting revenue for the day (when making a Z-report). That is, on the same day that the erroneous or unnecessary check is issued. The act is signed by the commission, which consists of (Instructions for the use and completion of forms of primary accounting documentation for recording cash settlements with the population when carrying out trade operations using cash registers, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132 (hereinafter referred to as Instructions for filling out )):
- from the head of the organization (entrepreneur);
- head of department (section);
- senior cashier;
- cashier-operator.
The cashier reflects the total amount of the act for all checks canceled during the day in column 15 of the cashier-operator’s journal in Form N KM-4.

What to attach to the act

The KM-3 act must be accompanied by an incorrect check pasted on a piece of paper (this is more convenient so as not to lose it). The check must be signed by the head of the organization (head of department or section) or the entrepreneur himself and must be stamped “Canceled” (Instructions for filling out; clauses 4.2, 4.3, 4.5 of the Standard Rules for the Operation of Cash Registers when Making Cash Settlements with the Population , approved by the Ministry of Finance of Russia on August 30, 1993 N 104).
However, the check that must be attached to the act is not always available. And then tax authorities may interpret this as non-compliance with the requirements for processing refunds to customers or erroneously entered amounts on cash registers. And accordingly, equate to non-receipt of part of the proceeds (Letter of the Federal Tax Service of Russia for Moscow dated July 30, 2007 N 34-25/072141). This means you need to insure yourself, but how depends on the situation.
Situation 1. The receipt was not returned by the buyer returning the goods.
As is known, according to the Law on the Protection of Consumer Rights, the seller is obliged to return the money to the buyer, even if the latter does not have the original cash receipt (Clause 5 of Article 18, paragraph 1 of Article 25 of the Law of the Russian Federation of 02/07/1992 N 2300-1 “On the Protection of Rights consumers"). Therefore, if the buyer was able to prove to you that he purchased the goods from you, and you returned the money to him, then the buyer’s application for a refund can be attached to the KM-3 act, indicating that the cash receipt was lost. On this application, the head of the organization (entrepreneur) must put a mark that he agrees with the return of money to the buyer. Moreover, if the cash register program allows you to print out information about the purchase, then it can also be attached to the act.
Situation 2. The cashier does not have the erroneously punched check.
This is possible, for example, when:
(or) the check was mistakenly issued for a large amount, but the buyer took it, although the money for the goods was received in the required amount;
(or) unsold incorrect receipt was lost by the cashier.
At first glance, there is a shortage of money in the cash register, for which the cashier is responsible (Article 244 of the Labor Code of the Russian Federation; List of positions and work filled or performed by employees with whom the employer can enter into written agreements on full individual financial responsibility for the shortage of entrusted property, approved by the Resolution of the Ministry of Labor Russia dated December 31, 2002 N 85).
However, if the documents show that money is available for all the goods sold and the head of the organization (entrepreneur) considers it possible not to punish the cashier, then you can take an explanatory note from him. And then this note and a commodity report can be attached to the KM-3 act (for example, in form N TORG-29 (Approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132)). An explanatory statement can be composed like this.

to CEO
LLC "Rose"
Vasilkov V.P.
from the cashier-operator
Travkina M.A.

Explanatory letter

On June 28, 2011, while working on an AMC-100K, serial number 20746097, due to inattention, I punched check No. 0011 in the amount of 11,153 rubles. 00 kop. instead of 1153 rub. 00 kop. This check was given to the buyer, from whom the correct amount of RUB 1,153 was collected. 00 kop. As a result, an amount of 10,000 rubles. 00 kop. (Ten thousand rubles 00 kop.) entered into memory cash register wrong.

Please note that in this situation, tax authorities, of course, may try to fine you for not posting the proceeds, but the courts will most likely support you (Resolutions of the Federal Antimonopoly Service of the Moscow Region dated 04/09/2008 N KA-A40/2670-08; Federal Antimonopoly Service of the North-West Territory dated 12/01/2005 N A56 -7930/2005, dated 09/29/2004 N A52/1052/2004/2).

So, correct execution of the KM-3 act will allow you to avoid fines for failure to receive revenue. And they are quite large (Article 15.1 of the Code of Administrative Offenses of the Russian Federation; Letters of the Federal Tax Service of Russia for Moscow dated December 18, 2008 N 22-12/118181, dated November 3, 2006 N 22-12/97729).
And keep an eye on the deadlines: if more than 2 months have passed since the incorrect execution of the act, then they will no longer be able to punish you - the statute of limitations for bringing to justice will have passed (Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

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.