Sample letter to the counterparty about the return of funds. Refund letter. What to do with VAT

In business, situations often arise when paid deliveries, goods or services do not suit the customer for some reason. In this case, you should find a sample refund letter and study the rules for filing a claim in each case in order to draw up your document.

Why write a refund letter

Each document is important for making a decision on the recovery of funds received by the defendant in court. In the case of a letter of refund, this is also part of the procedure that must be completed in order to form a package of claim papers. Claims of individuals and legal entities have various forms. An application in which you need to ask for a refund of payment is submitted by an individual in cases where the product or service:

wrongly paid;
paid but not delivered;
an excess amount has been deposited;
in case of return of goods due to marriage or refusal of low-quality service.

As for legal entities, the situation here is as follows: a letter is sent to the counterparty who, for any reason, has violated contractual obligations, demanding the return of the transferred amount.

The document contains information about the party making the claim (for an individual, his full name, address, telephone number, legal entity draws up a paper on a letterhead that already contains this information and details). The address of the company and the responsible official authorized to make decisions on this issue are indicated at the top left. What follows is a statement of the nature of the problem, as well as a list of applications, signatures of executives, and the seal of the company or enterprise. Documents submitted must be well thought out, properly drawn up and formatted.

Design rules

For situations related to the return of funds, there is a certain algorithm:

First you need to prepare documents confirming the payment.
A claim is drawn up on a letterhead, in which the necessary information is indicated. It is signed by the head of the enterprise or organization, as well as the chief accountant, certified by a seal.
Sending a letter is made in a package with copies of payments, checks, receipts and other evidence of money transfer.

Sample letter for refund of erroneously transferred funds
To return erroneously transferred funds, you must write a letter for a refund from the supplier, a sample of which is as follows:

the heading of the document indicates the data of the recipient of the claim;
the name "Letter" is indented in the center of the sheet;
a statement of the essence of the claim, indicating the reason, a link to a document regulating the financial relations of the parties (agreement, agreement, etc.);
The following is a request for the transfer of erroneously credited funds to the settlement account of the enterprise.

The document is signed by the head and chief accountant, the paper is certified with the seal of the organization, company, institution, and registered in the journal of outgoing documentation.

Sample letter for refund

As a rule, the parties regulate their commercial relations on a contractual basis. Non-return of funds is a violation that must be confirmed by a reconciliation act in two copies and documented by certifying the papers with signatures and seals on both sides. After that, the amount (accounts receivable) is determined, which the counterparty is obliged to transfer to the accounts of the enterprise that made the payment. This amount is indicated in the return letter.

Example of a refund letter for a product

Often, consumers are faced with the problem of purchasing a defective product, and this is discovered after its cost has been entered at the cash desk. In this case, the return of goods and money is one of the options provided by law. The client must draw up a free-form application in duplicate, indicating the data of the trade organization, his full name, address and telephone number, and then state the essence of the claim.

What to do if the counterparty does not return the money

The legal entity must return the funds or goods within 7 days after the claim was served. In case of refusal to do this, the applicant has the right to demand funds from the debtor, taking into account interest on the amount not received. For individuals, the return period is 10 days.

An oral or written refusal to return the amount indicated in the reconciliation act or the application of an individual is a reason to go to court to resolve a financial dispute.

When purchasing a product, a citizen may receive low-quality products or understand that he does not need a thing. As a result, there is a need for a refund. However, the organization cannot simply provide the required amount. The procedure must be legally correct. To implement it, there must be refund claim. We will talk further about the rules for processing a document, the nuances of paper submission, as well as the time frame during which a decision must be made.

For a document to be considered, it must be drawn up in accordance with established standards. It is important to reflect the required information in the paper. Compiling a document on your own can be problematic. Therefore, experts advise downloading a sample claim for a refund.

Compilation rules

The law obliges to file a claim for a refund of funds as part of the pre-trial resolution of the dispute. At the same time, there are no special requirements for the content of the document.

However, it is important to observe the following rules when filing a claim for a refund:

state requirements clearly and concisely;
avoid grammatical errors;
stick to business style.

When figuring out how to write a claim for a refund, a citizen will find out that it is drawn up on a standard A4 sheet. Typewritten or handwritten text is acceptable. The presentation of an oral claim is not considered the fulfillment of the norms of pre-trial settlement. Additionally, experts advise following the structure of the application. It must comply with the rules on the basis of which claims are made. The rules are enshrined in the Code of Civil Procedure of the Russian Federation.

The requirements are the following:

Initially, a claim header is issued for a refund. It is located in the upper right part of the sheet. The full name of the organization against which the claim is being made is indicated here. It is important to reflect the legal form of the company, indicate its legal address.
The information about the person heading the institution is recorded below. It can be a manager, CEO, chairman of the board. If a citizen does not know the position of a person, it is enough to indicate “head”.
Next, you have to reflect information about the citizen submitting the claim. AT without fail name, place of residence, as well as data for operational communication are recorded. This can be an email or phone number.
The name of the claim is indicated. It is located in the middle of the sheet.
The essence of the requirements is fixed. It is important to indicate the date of the purchase, the amount of money paid, the presence of an invoice and a check.
The reasons for which it became necessary to return the goods and receive funds are indicated.
A claim for a refund contains regulations that allow the applicant to make a claim. It is important to refer to specific norms.
The demands put forward are reflected. It is important to reflect the time during which the representative of the institution must respond to the claim. It is necessary to act in accordance with the norms of the current legislation. Thus, the consumer protection law states that government agencies and structures are required to respond within 30 days. For individuals, the period is reduced to 10 days.
The desired form of response to the claim is indicated. The applicant may ask the organization to communicate the decision by email or in a classic letter.
The list of documentation attached to the application is fixed. Papers must substantiate the directed claim. Applications can be a check, a contract of sale, an act of inspection, an act of acceptance and transfer, an examination report.
The date of preparation of the claim, the signature of the applicant, as well as his surname and initials are prescribed.

It is permissible to apply to the authorized body with a claim through a representative. In this case, a document certifying the authority is attached.

The nuance of paper design

If a citizen wants to send a claim letter for a refund, he must remember a number of features. So, the application must be correctly drawn up in 2 copies. They must be identical to each other. The first is given to the addressee. On the second, a representative of the organization must put a signature. Documents remain with the consumer. The date of receipt must be entered. The seller who accepted the claim is obliged to indicate his last name and sign. It is desirable to have a stamp.

In practice, a representative of the organization may refuse to accept the application and return the money for the goods. In this case, it is necessary to send a claim by mail before writing a statement of claim. It is necessary to issue a registered letter with a list of attachments and a notification of receipt.

When the claim is received, the time period that is provided for a response begins to be calculated. It starts the next day after delivery. If the document was provided by mail, the period is calculated from the next day after the date of delivery of the letter.

Treatment methods

Today, the claim is quite often used in legal relations. Moreover, the authors of the document can be legal and individuals. If business relations have been established between the partners, it is enough to provide the relevant document in electronic form. It is necessary that such a method of interconnection be stipulated in agreements. If the case goes to court, this will be enough.

However, ordinary citizens apply in writing. Moreover, the form of the document is sent officially. To do this, you need to hand over the paper in person. The document is provided to the person authorized to receive incoming correspondence. If the recipient is far away, the claim is sent by mail. It is recommended to make an inventory of attached documents. The second copy, supplemented by receipts of departure and a copy of the inventory of attachments with the marks of the postal worker, will act as evidence of compliance with the pre-trial order.

Period of execution

The period during which it is necessary to fulfill consumer claims can vary significantly. It all depends on who the documentation is sent to.

If the relevant requirements are put forward to the address of municipal and state structures, the answer must be given within 1 month. When a person interacts with a private organization or individual entrepreneur, a response is provided within 10 days.

It is important to take into account the time that the mail will take. The deadline will be extended by another 2 weeks. The situation changes when there is a personal delivery of the claim to the recipient. The term starts from the second day after receipt. The letter can be tracked using the track number through the official website of the Russian Post.

The recipient has the right to do the following:

ignore the received document without providing any answer;
satisfy the requirements put forward in full;
recognize the applicant's claims in part and offer options for further resolution of the dispute;
report that the requirements are unreasonable and refuse to satisfy them;
ask the applicant to clarify the requirements put forward.

The latter response can be used to delay the resolution of the dispute. Further actions directly depend on the received answer. The applicant can write a repeated claim. The law does not limit their number. The alternative is to go to court. The rejection of the requirements already acts as a reason for drawing up a claim.

Going to court

If the company refuses to satisfy the claim, the complainant has the right to file a claim. The application must be legally correct. You need to justify the claims. It is better to seek help from specialists. The requirements for the statement of claim are reflected in the Code of Civil Procedure of the Russian Federation.

The document must contain the following information:

The name of the institution to which the claim is filed, as well as the address of its location.
Personal data of the applicant and information for operational communication. If the statement of claim is submitted by a trustee, it is important to reflect information about him.
Respondent information. The organizational and legal form of the company and its legal address are fixed. When an individual entrepreneur acts as a defendant, it is necessary to indicate his full name, place of residence and other data that make it possible to identify a citizen.
Information about third parties involved in the proceedings. Often, Rospotrebnadzor plays a similar role.
Claim. The price is always expressed in national currency.
Title of the claim document. It is written in the middle of the sheet.
The main essence of the appeal. The data is presented on a new line. It is necessary to supplement the information contained in the statement of claim with references to the norms of the current legislation.
Confirmation of the fact of the dispute resolution procedure. It is important to reflect how the defendant reacted to the presentation of the claim.
Links to the norms of the current legislation, allowing you to apply to the authorized body with a statement of claim.
Requirements and attached documents.
Date of filing the claim, signature of the applicant, his surname and initials.

If the rights of the applicant are represented by a trustee, it is important to supplement the application with a copy of a notarized power of attorney.

Where to file a claim

Initially, it is necessary to determine which court has jurisdiction over the situation. The procedure is carried out by the plaintiff. If there was an appeal to the wrong authority, the documents will be returned. If the price of claims does not exceed 50,000 rubles, it is necessary to apply to the Magistrate's Court. When the cost is higher, it is acceptable to submit papers to the city or district court. It is important to take into account the sign of territoriality. As a general rule, the statement of claim is sent to institutions located at the location or residence of the defendant. However, the rule does not apply if consumer protection occurs. In this situation, it is permissible to submit papers at the place of residence of the plaintiff.

The amount of the state fee for consideration of the claim

If a financial claim is made, its amount is taken into account. When the proceedings are carried out in accordance with the norms of the law on the protection of consumer rights, there is no need to deposit funds if the value of the claim does not exceed 1 million rubles. However, in practice, there may be several requirements at once. For each of them, the state duty is paid separately. Its size is fixed in the tax code of the Russian Federation.

When will consider

Having received the statement of claim, the judge checks whether the documents comply with the requirements of the Code of Civil Procedure of the Russian Federation. It will then be examined whether the state duty was paid if there are no grounds for preferential consideration. After that, the date of the preliminary meeting is set. Plaintiff and defendant will be notified. Subpoenas will be sent for this. At the same time, it is provided to the second party with the attached documents. If a third party is involved in the proceedings, they will receive a copy of the application.

In case of detection of inconsistencies of the statement of claim with the established requirements, a ruling is issued to leave the claim without movement. The applicant is given time to correct the deficiencies. Then the day of the meeting is determined to consider the claim on the merits. The judge is given 2 months to make a final decision on the claim. However, in practice, the period can be significantly extended. The decision on the statement of claim may be caused by subjective or objective reasons. So, if the defendant does not appear, the meeting may be adjourned. The illness of one of the participants in the procedure also becomes a reason for prolonging the proceedings. If expertise is needed, this will also take additional time.

Situations when it is necessary to return money erroneously or excessively transferred to the account of the counterparty are not uncommon in financial practice. This situation is not pleasant, but not hopeless either - you can resolve it by sending a letter about the return of funds to the servicing bank.

In this review, you will find information on how to correctly issue a letter for a refund (we will provide a sample for each of the possible situations), recommendations on the features of the formation of a letter in relation to each case, as well as explanations on how to write a letter of claim about return of funds (sample with footnotes to the legislative framework), which is used in cases where the counterparty, to whose settlement account the funds were received, is in no hurry to return them.

When it may be necessary to request a refund

The need to apply to a bank or counterparty with a request for the return of funds transferred by you may arise in a number of cases. For example, in connection with:

an overpaid amount;

erroneous sending of a payment to the counterparty that received it;

incorrect indication of payment details (inaccuracy in writing the current account, or details of the bank serving the payer's counterparty).

In each of these cases, in order to return the transferred funds, the payer must send a letter to the recipient, indicating the essence of the appeal and confirming the reason for the request.

Letter for a refund: a sample and form of a document in specific situations

In the nomenclature grid of internal documents, a letter of return of funds is a petition, the essence of which is the request of the payer to return to the sender the money that has been transferred excessively or erroneously.

There is no standard form of such a letter approved by law. However, in business financial correspondence, samples are used, the content and form of which have developed taking into account many years of practice. In addition, forms recommended by specific banks, of which the payer is a client, can be used.

How to write a letter for a refund? The principle of formation of the information contained in the letter and their sequence is identical to the requirements for the formation of business documents:

a letter to the bank about the return of funds is drawn up on the letterhead of the payer, if there is none, the standard registration data and bank details of the applicant are indicated at the top of the sheet;

Full name and position of the head of the counterparty company,

the name of the organization headed by him;

document title

The gist of the petition is as follows:

information about the payment made - when, on the basis of what (for example, an agreement, demand, payment order or other documents) and in what amount the funds were transferred,

the reasons that are the basis for the return,

amount to be refunded

the period within which the refund must be made;

information in the signer and the date the document was generated.

Pay attention! If a letter of claim is sent to the counterparty for a refund (as a rule, a claim is sent if the recipient did not respond to the initial appeal), it includes an additional item - information about the consideration of the claim through the court, the presentation of requirements for the accrual of penalties for illegal use of finances, liability in accordance with applicable law.

Letter on the return of transferred funds: sample by options and nuances of formation

The principle of writing the informational part of the application for a refund has a general concept, but its content differs depending on the reason for submitting the application. Consider three options and nuances of writing letters.

First letter: return of erroneously transferred funds

This application option is relevant for cases where the payer sent funds to the settlement account of the counterparty to whom they were not intended. For example, for the return of erroneously transferred funds, a letter, the sample of which we are considering in this part, must be submitted if:

the sender of the payment made an error during the automatic selection of the recipient in the electronic form of the payment order;

the payment was sent to the counterparty with whom the cooperation was completed;

The bank made a transfer of money using erroneous details.

and in other similar cases.

In the first and second cited cases, the refund claim is made in the name of the payee. In the third case, the claim is addressed to the bank, which in the above situation actually violated the rules for the bank to carry out payment transactions and is liable in accordance with Art. 866 of the Civil Code of the Russian Federation.

Second letter: return of overpaid funds

This version of the letter is relevant in cases where the sender of the payment incorrectly indicated, and in particular, unlawfully overestimated the amount of funds transferred, having made a calculation error or a mechanical error.

We give an example of how a letter should be written for the return of overly transferred funds, a sample of which contains an indication of the type of error, and additional documents - reconciliation act, confirming the overpayment.

Third letter: for a refund from the supplier

A letter on the return of funds for the goods is no longer so much a statement on the return of money as a full-fledged financial and legal claim, which must be drawn up accordingly.

a footnote to the provisions of the Contract for the supply of goods,

indication of non-receipt or inadequate quality of goods;

non-fulfillment of obligations by the supplier in terms of compliance with the terms of delivery.

This type of claim for a refund implies the mandatory availability and provision of supporting documents to the bank - a supply agreement and a reconciliation report.

About additions to the application for a refund

Although the main document when applying for a refund is a Letter, it is not always recognized as a self-sufficient document.

In a number of cases (when returning funds for goods, excessively transferred money), the bank may and has the right to request additional documents such as:

contract or supply agreement;

Act of reconciliation;

a copy of the invoice;

bank statement on debiting funds from the payer's account;

and so on. settlement and payment documents.

Liability under the law for non-return of payment

The protection of the payer's funds, erroneously or excessively transferred to the counterparty, is provided by the state with the provisions Civil Code RF.

Thus, the norms of the law establish for persons who unlawfully withhold and do not return funds within the prescribed period, which is recognized by law as unjust enrichment:

personal responsibility and obligation of financial compensation (Article 1102 and Article 1109 of the Civil Code of the Russian Federation);

the amount of interest that the payee is obliged to pay, who unlawfully withholds and does not return the funds within the prescribed period (clause 4, article 487, and article 395 of the Civil Code of the Russian Federation).

Running a business rarely does without cases when it is necessary to return previously paid amounts to the current account. In this case, the counterparty must send a letter of refund. Reasons for a return may vary. In this case, it is necessary to use the right to demand the return of previously paid funds to the current account. To do this, you must send a written document to the counterparty.

How to use

A refund letter is a type of claim document. It must indicate the request for the return transfer of funds and the reasons for this action. There is no unified form of the letter, so it is drawn up in free form.

It is mandatory to indicate the following information in the document:

details of the enterprise (organization, institution) - the originator and counterparty;
subject of discussion;
a list of documents on the basis of which it is necessary to carry out a return.

A direct appeal to the counterparty should begin with the words "Please return ...", and contain comprehensive information about the date of transfer, the amount of money in rubles, the number of the payment order. It is extremely important to correctly substantiate the reason for the upcoming return, as well as indicate the details of the contract under which this procedure is carried out, the counterparty data (name, address, TIN, reason code for setting, and other setup information).

You should also indicate the terms for the return of funds and the details of the account at the bank institution, where it is necessary to transfer the amounts due. The refund amount may also include penalties in the form of fines and penalties accrued on the basis of existing bilateral agreements.

Sample letters

Copies of payment documents should be attached to the letter as confirmation of the arguments about the need to return the funds. The letter is drawn up in two copies, registered in the journal of internal correspondence. One copy of the document must be sent to the addressee, the second is archived in the outgoing documentation of the enterprise unit, whose representative is its compiler.

At the request of the company's management, the number of internal copies of the letter can be increased depending on how many departments need archival storage of its copy. Data on the number of copies of the letter in the enterprise must be included in the inventory of documents related to the execution of the contract.

The letter of return of funds can be certified by a person who has the right to sign - the director (deputy director) or the chief accountant. The responsible executor (drafter of the document) must also put his signature. It is possible to return the money previously paid to the counterparty, or received on account of the supply of inventory items, in several cases. Briefly - about each of them.

According to the act of reconciliation

In addition to payment documents, acts of reconciliation of mutual settlements between the parties can serve as the basis for sending a letter to the counterparty about the return of funds.

Regardless of the reason for the receivables, reconciliation of payments for a certain period will make it possible to find out both the nature of the debt and the main cause of the error in accounting, financial and banking documents.

Due to an erroneous payment

Another common reason for initiating a refund procedure is errors made in the preparation of paper and electronic documents. They can be very diverse: technical errors, incorrect indication of any details, amounts payable, etc.

It should be noted that the most common inaccuracy that the compilers of payments and other documents make is the incorrect indication of the details of the recipient. In this case, the institution of the bank becomes the third party in restoring the financial status quo. The reason is that the payment in this case will not go to the recipient's account. Until all the circumstances are clarified, it will be accounted for in the bank under the category “unexplained payment”.

Advance refund (overpayment)

In some cases, the contracts do not provide for settlements in advance payments. The counterparty, who mistakenly transferred the advance to the account of the supplier of inventory items, must take care of its return.

In connection with the rejection of the goods

The management of the enterprise may have other reasons for sending a letter to the counterparty about the return of funds. Quite often, already at the stage of delivery, force majeure circumstances arise that force the recipient to refuse the goods. If the counterparties do not have mutual claims, and the settlement of the dispute is not brought to court, the return is carried out on the basis of a similar document - a letter drawn up on behalf of the management of the recipient party.

Refund of previously paid funds for undelivered goods

Prepayment is a guarantee of the rights for the parties that have entered into an agreement on the supply of goods and materials:

supplier - that the calculation will be made in a timely manner;
the buyer - that the delivery of the goods will be carried out in accordance with the terms of the agreement.

However, an unscrupulous supplier may refuse to fulfill its part of the contract, and not supply goods and materials.

A written application demanding the return of previously paid funds must be sent to the supplier at the end of the delivery time of the goods. In it, you must specify the details and attach copies of payment documents confirming the fulfillment of your part of the contract.

Archival storage of business correspondence, which includes letters to counterparties on the return of funds, must be carried out within 5 years. Claim correspondence should be stored in a folder with a separate nomenclature. To register incoming and outgoing documents, a separate register should be kept. The procedure for the implementation of correspondence is established by the order on the accounting policy of the enterprise and job descriptions employees directly involved in the execution of management instructions.

Return periods

In accordance with the requirements of paragraph 2 of Article 314 of the Civil Code, seven calendar days are given for the return of funds that are excessively transferred or sent to the bank account of the counterparty by mistake. If the funds are withheld in violation of the requirements of the law, or the recipient evades their voluntary return to the payer's bank account, clause 1 of article 395 of the code allows interest to be charged.

The procedure for their accrual is determined by paragraph 5 of the Review of the practice of resolving disputes related to the application of the rules on unjust enrichment. This document was approved by the letter of the Supreme Court of Ukraine of January 11, 2000 No. 49. In the same way, interest is accrued in relation to cases of termination of contracts for the supply of goods and materials (clauses 3-4 of article 487 of the Civil Code).

A slightly different procedure exists with regard to the return of advance payments if there is a termination or a change in the norms of the contract. If the contractor has already begun to perform the contract, he must prove the fact that on the day of termination he had already fulfilled part of the contractual obligations assumed. Part of the price established by the contract for the work performed is withheld by the contractor in proportion to the amount of work performed before the day when he actually received a notice of the counterparty's refusal to fulfill obligations under the contract. Losses are reimbursed on the basis of the requirements of Article 717 of the Civil Code.

Nuances regarding simplistic

Somewhat different from the views of the supplier on the state of affairs, the policy regarding excess revenues is declared by the tax authorities. In accordance with the requirements of the Tax Code, the tax base is formed according to the date of actual payment. On the day when the funds are transferred to the bank account, income arises that must be declared.

If the receipt in accordance with the established procedure is recognized as erroneous, the excessively transferred amount cannot be taken into account when forming the amount of taxable income for the reporting period. (Clause 1, Article 346 of the Tax Code). Until the parties have properly executed this part of the transaction, the amount in accordance with Articles 249 and 250 of the Tax Code cannot be considered:

income from the sale of goods and materials;
non-operating income.

All of the above does not apply to advance payments subject to refund due to termination or change in the terms of the contract. As soon as an advance payment has been received on the bank account of the taxpayer, it must be taken into account as part of the income of the reporting period. If a refund is made, it is necessary to reduce the amount of income of the period in which it was actually made (clause 1 of article 346 of the Tax Code).

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