3.0 is produced in the following typical cases:

the buyer returns unsuitable/defective goods;

the buyer returns the equipment;

the buyer returns the container;

the commission agent/agent returns the goods.

To reflect these operations in the enterprise database, a document “Return of goods from the buyer” is provided. It can be entered in two ways: based on a sales document or retail sales report, or manually.

Creating a return of goods from a buyer in 1C based on sales or a retail sales report is the easiest and fastest way to process it. In this case, details, cost and other data are filled in automatically from the sales document.

Let's consider the manual method of filling out the return of goods from the buyer. In the list of operations on the “Sales” tab, you need to select the appropriate type of operation “Returns of goods from customers”. In the list of return documents that opens, you need to create a new return. To do this, select the desired type of document from the drop-down list of the “Return” button:

If the product is returned to us, then select the “Sale, commission” option. In the form that opens, fill in the fields indicating the warehouse where the returned goods will be posted, price types (this data is in the sales agreement, settings for the counterparty, if required, they can be changed directly through the document), the currency in which payments were made under the agreement.

Regardless of the type of return, the header of the document is filled out in the same way.

Further filling depends on the type of return. Let's consider all the options separately.

Returning unsuitable/defective goods to 1C: Accounting

It can be performed in two ways: with or without indication of the sales document. First, let's look at filling out the document when the sales document is not specified. Create a new return, select the type “Sales, commission”, fill out the header. Let's move on to the tabular part.

Here it is important to pay attention to the price indication (this is the price at which we return the product); when setting the quantity, the program will automatically calculate the amount. The counterparty's debt to our organization will be reduced by this amount (since the goods have been returned to us). Next, you need to indicate the cost price - according to this data, the goods will be reflected in accounting on 41 accounts and returned to the warehouse. The cost price in the absence of a sales document is indicated manually.

Please note that for enterprises that are on the simplified tax system, when returning, you must indicate whether the returned product will be included in the accepted expenses at the time of sale. To do this, data is entered in the “Expenses (OU)” field.

When filling out the fields, the 1C program itself will substitute accounting accounts, income and expenses, and a VAT account from the characteristics of the items accepted for return to 1C. The completed document is posted, after which you can see the following transactions:

Now let’s consider the case of indicating a sales document (a special field “Shipment Document” is provided for this). Let’s enter data on sales or retail sales¸ after which, when you click the “Fill” button, the program will automatically fill out the tabular part, including the cost of the goods:

The tabular part will be filled in completely according to the shipment document. If necessary, you can adjust the quantity of goods being returned and delete any item if it is not actually returned.

If the shipment document is a retail sales report, 1C will have a PKO in the structure of the document, according to which the funds will be returned to the buyer.

Return of equipment to 1C:Accounting

The buyer can return the equipment to the organization. You can also issue such a return in 1C using a document of the same name, but when creating it, select the “Equipment” type:

The tabular part is filled out in the same way as when returning goods. This can be done by manually adding new lines and selecting items from the directory, or filling them out automatically based on shipment. As in the previous case, when returning equipment without indicating the shipment document, you will have to independently indicate the cost and cost.

Return of packaging from the buyer in 1C: Accounting

From the point of view of accounting in 1C, containers will be considered the same product. Therefore, when processing a return, the steps will be similar: if the container is accepted separately, then the registration takes place through “Sale, commission”. If equipment and containers are returned together, then “Equipment” is correct.

Return of goods from a commission agent/agent in 1C: Accounting

The return of goods or products in the case of a commission agent is carried out through the “Sale, commission” item. Here you need to pay attention to the type of contract: with a commission agent (agent). After specifying the shipment document, you can fill out the tabular part automatically, and the program itself will insert accounting accounts and other data.

What documents can be entered based on a return in 1C: Accounting 8.3

Based on the return document, you can enter issued and received invoices, documents for the expenditure of funds, and calculate and deduct VAT. You can also configure printing of the return invoice and other documents from the return.

Return of goods from customers is documented using a document of the same name. Let's look at the step-by-step instructions for returning goods from the buyer in 1C 8.3 and what transactions this document generates.

In the configuration, it is possible to enter this document based on two other documents: and .

If we go to the transaction log Return of goods from customers, we will see a button with a Return drop-down list. There are two points: Sales, commission and Equipment.

In fact, there are more types of customer returns:

• Return indicating the implementation document.
• Return without specifying the sales document.
• Return from .
• Return of equipment.
• Return of packaging.

When entering a document in the header of each type of return, you must indicate the following details:

• Stock— storage location where the return is made. Returns can only be made to warehouses with the “Wholesale” or “Retail” type.
• Price type– it is necessary to establish the type of price at which the return is made. It is taken from the buyer’s agreement or from the user settings, or can be changed with the Edit button.
• Currency– the currency in which the document amount will be expressed. It is taken automatically from the contract.

The required header details for all types of returns are the same, and we will not consider them further.

Let's consider each type of return separately.

To process this return of goods to the buyer in 1C 8.3, you need to click the Return button in the document log and select the Sale, commission item.

In the header of the newly created document, you need to fill in the details Shipment document, indicating the sales document for which the return is made. After selecting the desired operation, fill out the bookmarks: Products and Calculations.

Get 267 video lessons on 1C for free:

• The Products table can be filled out automatically by clicking the Fill button and selecting Fill in according to the shipment document, or manually using the Pick button. After installation, accordingly, you must indicate the Quantity, Price, and VAT Rate. On the Calculations tab, the accounts for which the Item will be taken into account are indicated.
• Price—filled in from the Item Price register.
• Accounting account, VAT account, Income account and Expense account - are filled in from the Item Accounting register.
• Subconto – represents the current product.

If the Goods table is filled in according to the Shipment Document, then the system itself will determine the accounting value of the goods to be returned at the time of sale.

Also, if the return occurs on the basis of the Retail Sales Report document, the details according to which the money was returned to the retail Counterparty are entered.

How to make a return from a buyer without specifying a sales document

Similar to what was described above, to issue this return, you need to click the Return button in the document log and select the Sale, commission item.

Further actions are similar to the formation of a document indicating the implementation document, with some exceptions, which we will now consider.

Since the Shipping Document is not selected, we do not know the batch of goods and, therefore, its Cost. To indicate the Cost, a special field is provided in each line; it must be filled in manually.

An example of transactions for returning goods from a buyer can be seen in this screenshot:

Our video on returning goods in the 1C program:

Return of goods from the commission agent

To record the operation of returning goods or GP (finished products) to the commission agent, you need to click on the Return button and select the item Sales, commission.

In the created document, the Agreement should have the form “With a commission agent (agent)”.

The program substitutes Accounting Account and Transferred Accounting Accounts based on the settings of the Item Accounting Account register.

Return of equipment

To record the operation of returning equipment from a buyer, you need to click the Return button and select the Equipment item.

On the Equipment tab, the item, quantity, price, VAT rate, as well as item accounting accounts are indicated.

• The tabular part “Products” can also be filled out either manually by adding rows, or through the Fill button based on the shipping document.
• If the Shipment Document field is not filled in, you must additionally indicate the accounting value of the equipment being returned.
• As in the case of Return of goods from the buyer without specifying the sales document, the field Cost must be filled in manually.
• Price—set by the program based on the Item Price register. The Accounting Account, VAT Account, Income Account and Expense Account are entered by the program based on the Item Accounting Account register.

Return of packaging

Let's consider the situation with returns. These operations always raise many questions. Return is the transfer of goods from the buyer to the seller if facts of improper fulfillment by the seller of their obligations under the purchase and sale agreement listed in the Civil Code of the Russian Federation are revealed.

These are the following cases:

• approval of the order, the seller’s obligation to transfer the goods free from the rights of third parties was violated (Article 460 of the Civil Code of the Russian Federation);
• the seller’s obligation to transfer accessories or documents related to the goods within the period established by the contract has been violated (Article 464 of the Civil Code of the Russian Federation);
• the conditions regarding the quantity of goods were violated (Article 466 of the Civil Code of the Russian Federation);
• the conditions regarding the assortment of goods were violated (clauses 1 and 2 of Article 468 of the Civil Code of the Russian Federation);
• goods of inadequate quality were transferred (clause 2 of Article 475 of the Civil Code of the Russian Federation);
• the packaging of the goods has been violated (clause 2 of Article 480 of the Civil Code of the Russian Federation);
• the terms of container and/or packaging of the goods were violated ( Art. 482 Civil Code of the Russian Federation).

In this article we will focus on returns to the supplier and the reflection of various options in the 1C: Accounting 8 program, edition 2.0.

When accepting goods for accounting, the buyer registers an invoice in the purchase book and VAT is fully deductible (clause 1 of Article 172 of the Tax Code of the Russian Federation), and when returning goods, he issues an invoice to the supplier for the return, which is registered in the sales book.

In the buyer’s accounting, the return of goods is recorded by postings to the debit of account 76.02 “Calculations for claims” and the credit of account 41.01 “Goods in warehouses”.

Sometimes, due to the large turnover, it is inconvenient to allocate calculations for returns to a separate accounting account 76.02, since it will be constantly necessary to make offsets with account 60. Therefore, this article will tell you how you can reflect returns through 60 accounts.

Returns occur in different situations: before or after payment for the goods received. Therefore, we will consider various options.

1. Goods purchased - paid to supplier - returned to supplier. (Settlements for claims are made on account 76.02)

We will reflect the acceptance of goods for accounting in the program using the standard document “Receipt of goods and services.” The goods arrive with VAT. (We will reflect the receipt of the invoice). Accounts payable arise on account 60.01 in the amount of 2,000 rubles.

Document postings:

Document postings:

Thus, accounts payable under account 60.01 are fully repaid. This can be seen in the report “Account balance sheet”

The field “Receipt document” in the document header is not required to be filled out, but the indication of this document makes it possible to make mutual settlements in the context of the third subconto of settlement accounts more clear, and also to eliminate unnecessary offsets.

All examples presented will be considered with an indication of the receipt document.

Let's consider this option now.

Document postings:

Since the debt under 60.01 is closed, all transactions are generated using the auxiliary account 76.02 “Settlements for claims”.

The supplier's advance resulting from the return is formed on account 76.02.

If the supplier returns the money, a document “Receipt to the current account” is drawn up with the transaction type “Return from the supplier”.

Document postings:

The advance is returned.

2. Goods purchased - not paid to supplier - returned to supplier. (Settlements for claims are made on account 76.02)

Document postings:

We will reflect the return to the supplier using the “Return of goods to supplier” document, which is located in the “Purchase” - “Return of goods to supplier” menu.

On the “Accounts” tab we also use account 76.02 “Calculations for claims”.

Since the goods were not paid for before the return, no debt is created on any account. But mutual settlements are reflected in the turnover on account 76.02:

ATTENTION! If in this situation in the document “Return of goods to the supplier” we do not indicate the receipt document, then the program “will not see” which settlement document needs to be closed for account 60.01.

And accordingly, there will be no posting to account 60.01 in this case.

Then a situation will arise in which it is necessary to make an internal offset between 60.01 and 76.02. This can be seen from two reports:

3. Goods purchased - paid to supplier - returned to supplier. (Settlements for claims are made on account 60.02)

Document postings:

We will reflect the payment of accounts payable using the document “Write-off from the current account.”

Document postings:

Thus, accounts payable under account 60.01 are fully repaid. This can be seen in the “Account balance sheet” report.

We will reflect the return to the supplier using the “Return of goods to supplier” document, which is located in the “Purchase” - “Return of goods to supplier” menu.

On the “Accounts” tab, by default the claims account is filled in with 76.02.

In the settings you can set the account to 60.01 or 60.02.

Let us now consider the option when the claims settlement account is 60.02.

The advance resulting from the return will be debited to account 60.02.

This debt will be reflected in the report as follows.

In the case of a supplier returning money, a document “Receipt to current account” is also drawn up with the transaction type “Return from supplier”

Document postings:

The advance is returned.

4. Goods purchased - not paid to supplier - returned to supplier. (Settlements for claims are made on account 60.02)

Document postings:

We will not reflect the payment, we will return the goods immediately.

We will reflect the return to the supplier using the “Return of goods to supplier” document, which is located in the “Purchase” - “Return of goods to supplier” menu.

On the “Accounts” tab we also use account 60.02.

Document “Return of goods to supplier”

Document postings:

There is no debt on any account, since the goods were not paid for before the return, but mutual settlements were reflected in the turnover on account 60.02:

Note: You can indicate in the return document the account for settlement of claims - 60.01.

But then, if payment has already been made for the goods, then upon return the advance payment will be reflected on account 60.01.

And accordingly, the advance amounts in the “Account balance sheet” report for account 60.01 will be displayed with a minus credit, since this is a passive account.

If the enterprise does not work on prepayment with the supplier, and there is always a debt, then:

1) If in the document “Return of goods to the supplier” we we won't indicate receipt document, then according to the third subconto the program “will not understand” from which document the debt should be “removed”.

Accordingly, the advance will again remain on account 60.01 according to the return document:

2) If in the document “Return of goods to the supplier” we let's indicate receipt document, then, as a result of mutual settlements, the turnover on account 60.01 will still be reflected, since the program needs to close settlements on the third subaccount.

Document postings:

Accordingly, in the report “Account balance sheet” the turnover for account 60.01 will be “increased”.

In some cases, in accordance with the law, the buyer may return the goods to the seller. The goods can also be returned by agreement.

In the 1C 8.3 program (as in 1C 8.2), you can make a return from the buyer, based on the sale of goods or manually. In this step-by-step instruction, we will look at all the options from the seller's point of view.

Let’s assume that our organization sold 10 kilograms of “Bar” candies. The buyer requested a refund. The reasons are not important to us in this example.

In the document (or list) form, click on the “Create based on” button and select “Return of goods from the buyer”.

A fully completed document will open in front of you. You can adjust the necessary details or the quantity of goods being returned. We won't change anything.

Wiring and checking

Now let's look at the wiring. The implementation document generated the movements shown in the figure below.

When returning goods from the buyer to the seller, the following transactions will be generated in 1C 8.3. As you can see, these are the same transactions as during the sale, but with a minus sign:

Be sure to check the wiring matches!

Please note that returns can only be created based on the sale of goods, as services cannot be returned.

Manually filling out a return from the buyer

In section 1C 8.3 “Sales”, select “Returns from customers”.

A list of existing documents will open in front of you. Click on the “Return” button and in the submenu that appears, select “Sale, commission”.

Fill out the header of the created document. In it you can select a shipment document (in our case, implementation), or leave the field empty.

In the case when you specified a shipment document, the tabular part with the goods can be filled out from it. To do this, on the “Products” tab, click on the “Fill” button and select the item you need from the menu that appears.

In the case where you decide not to specify a shipping document, the goods will have to be filled in manually. It will also be necessary to indicate the cost price for each of them. If your organization reports according to the simplified tax system, in addition to the cost price, you will also have to indicate tax accounting expenses.

If packaging is returned along with the goods, it is indicated on the tab of the same name in this document.

Other types of returns

In the case where you sold the goods on commission, you can also issue a return. The format of the document will be similar to the previous example. The agreement with the counterparty must be in the form “With the commission agent (agent)”.

If you need to return equipment, then the algorithm of actions is essentially no different from that shown above. In this case, when creating a document, you need to select the “Equipment” item. Returning containers here occurs in exactly the same way - on a separate tab of the document.

Video instructions for completing the operation:

Conclusion

As you can see, there is nothing complicated in processing returns. From this document, you can register an invoice at the bottom of the document form in the same way as it is registered in the implementation document.

It is also possible to enter other documents based on the return.

By clicking the “Print” button you can receive a simple and convenient printed form of the document, an invoice and a currency settlement certificate.

Any organization that sells products or services is faced with the fact that some customers want to get their money back. There is nothing scary about this for the company. But for a new accountant, the return processing process can seem like a nightmare. It's quite easy to do though. Read on and you will understand how to return goods in 1C.

“1C: Enterprise Accounting” has several different documents responsible for returning purchases from the client’s hands to the warehouse:

• return from the buyer;
• from the commission agent;
• return of packaging;
• equipment.

The most common is the return from the buyer; accountants most often deal with it in practice. Therefore, it is worth examining it in more detail.

In 1C, “Return of goods” is a fairly easy operation. The user of the program may have difficulties with some small details. You should know that there are three stages in documenting the return of products:

1. the return itself;
2. preparation of invoices for the purchase book;
3. accepting money back.

As you might guess, they must be performed in the same sequence.

Registration of return

• In the main menu, select the “Buy and Sell” item.
• From the list that appears on the left, under the heading “Sale,” select “Returns from Customers.”

• After clicking, a list of documents appears. We need to create a new one using the button of the same name. Let's create.
• We are interested in four columns from the top of the window: type of operation, warehouse, counterparty, contract. As well as the shipping document.
• Type of operation: Sale, commission. Everything is clear with the warehouse and the counterparty: we choose what we need. In the contract we indicate the number or name of the contract under which the sale was made.

• After all these steps, the “Shipment Document” line becomes available. There we select “Report on retail goods” if the sale was made at retail. If not, another suitable item.

• Fill the bottom part of the window. On the open tab, click “Fill in according to the shipping document.” The table will be filled with products purchased by customers.

• If they want to return only part of what they purchased, you can manually delete the necessary, or rather, unnecessary lines.
• This is where you should work with the file and finish it.

Invoice

Now let's move on to the next part - you need to enter the returned product and information about it in the purchase book. This is done without closing the previous window, using the “Create based on” button. Click on it and select “Invoice received”.

We return funds to the client

At the end, it is necessary to make one more important report, which will be responsible for returning the money to the buyer. Of course, it only needs to be issued when the client has paid for the purchase.

Such a file is also created on the basis of “Return of goods”. There are several design options here, the choice is yours.

• Via Payment Order.
• “Write-off from expense account.”
• "Account cash warrant".

In addition, you can make a refund through the “Sales of goods and services” tab, where a list of reports is displayed. There you also need to click on the “Create based on” button and select “Return of goods from the buyer”.

Other types of this operation

There are several other types of complicating the work of a novice accountant. They are also worth mentioning. They represent the returns mentioned above.

1. Purchases from a commission agent. The same document is created, but then everything follows a slightly different pattern. The contract must be executed in the form “With a commission agent (agent)”.
2. Equipment. Here, instead of the “Sales, commission” tab, we select “Equipment”. Everything is filled out in the same way, but the cost will have to be entered manually. The rest is entered based on the nomenclature register.
3. Tara. There is nothing complicated when accepting the container back. We choose either equipment, or sales and commission, based on what type of container it is: part of the equipment or part of the purchase. The rest is done in the same way as in previous cases.
4. You can return without a sales document. It is not always necessary to specify it, but then you will have to change the process a little. The batch of the product and its cost will not be determined. You will have to enter it manually.

As a conclusion, returning goods in 1C is quite simple. The main thing is to type the names of the documents accurately, and also carefully review the tables containing the names of the products. Any novice accountant will be able to perform these operations automatically over time.

20.09.2016

The buyer returned the product to the retail outlet. How to correctly reflect this fact of economic activity if the company operates in the general taxation system?

In trading practice, there are often cases when a buyer returns a previously purchased product. There can be many reasons for such an action. However, recording this transaction in accounting is not always very simple. One situation is when a company trading in retail outlets applies special tax regimes. For example, a simplified tax calculation system or UTII. In this case, the organization simply needs to issue a cash receipt order, issue money to the buyer and post the returned goods. In the case of the general taxation system, everything is more complicated. The organization will have to take into account the specifics of VAT calculation.

The main difficulty in this situation is that the retail buyer is not given an invoice at the time of sale. Therefore, at the time of returning the product, it is necessary to make corrections to the sales book, which takes into account all sales of the organization. Moreover, this should not be done by reversing the document, but by carrying out a certain sequence of actions.

So, to reflect the fact of the return of goods by the buyer, the seller, who applies the general taxation system, is obliged to perform the following operations in the 1C Accounting information system:

• based on the retail sales report, create a document “Return from the buyer” (Fig. 1);

• fill out all its fields correctly (Fig. 2);

• generate a document for issuing funds to the client (Fig. 3).

When filling out a document reflecting the fact of a return from the buyer, the following nuances must be taken into account. When specifying a counterparty, you should select from a directory specially created for such cases an abstract buyer with a similar agreement. This is only necessary to fill out the document details. If there is no information in the fields of the document, the automated system 1c accounting will not allow you to save and post the document.

To reflect calculations when returning products in regulated types of accounting, you should use account 62.Р; it is installed on the “calculations” tab (Fig. 4).

Since the operation is carried out in retail trade and there is no specific client or group of them here. The document reflecting the operation to return products must also include information about the payment document on the basis of which the money was issued to the client.

After completing the described steps, you need to create a new entry in the purchase book. It can be generated automatically based on the “Return from Buyer” document. After its appearance, indicating the receipt of the product, a posting will appear in the accounting system reflecting the acceptance of VAT for deduction for returned products.

So, a rather complex, from an accounting point of view, operation to return products at an enterprise that uses a general tax payment system can be processed in the information system 1c accounting with minimal labor intensity.

The Civil Code allows the buyer to return goods in case of violation of the terms of the contract:

• Completeness;
• Range;
• Inadequate quality;
• Inappropriate quantity.

In addition, it is possible to return the goods by mutual agreement of the parties. If such deficiencies are identified during the acceptance process, you can ask the seller to redo the documents or draw up corrective ones. If they are identified after the goods have been accepted for registration, then reverse sales occur.

Return by the buyer of goods accepted for registration in 1C 8.3

In the 1C Accounting 8.3 program, the document is used for this Returns from customers:

A document is created, as a rule, on the basis of an already existing sales document, but only for goods, since it is impossible to return the service:

A document is created immediately filled with all the data: counterparty, contract, warehouse, correspondence, etc. If the return was partial, then the tabular part needs to be corrected:

The data on the tab will also be filled in Returnable packaging and settlement accounts, if they were:

Field Account cash warrant will become active if the return document is created based on Retail sales report:

There are three printed forms for the document:

In addition, in 1C 8.3, based on it, you can create a number of related documents:

Let's look at examples of reflecting the return of goods by the buyer in accounting and tax accounting in two versions.

Option 1. The buyer works with VAT

If the buyer of the goods works with VAT, he will provide an invoice and invoice with the tax allocated. Based on them, in 1C 8.3 you need to create Return from the buyer. After posting the document, the 1C 8.3 system will generate the following transactions for the return of goods:

All postings using the red reversal method, since this is not an acquisition, but a cancellation of the transaction:

• Dt 90.02 Kt 41.01 – full or partial sale is reversed;
• Dt 62.01 Kt 90.01, Dt 62.02 Kt 62.01 – for accrual of debt for settlements with the buyer;
• Dt 90.03 Kt 19.03 – reversal of VAT accrued for payment, as a result of which a debit balance appears on account 19:

A receipt is created according to the register VAT submitted:

After we register the return invoice in 1C 8.3:

Postings for accepting VAT for deduction will be generated:

And also the VAT amount from the register VAT presented will go to register VAT purchases:

And it will be reflected in the Purchase Book of the current period, regardless of the period in which the initial sale of this product took place:

In the income tax registers, the operation will also be reflected in the current period:

Thus, in 1C 8.3 the sales of the current period will be reduced by the amount of the return, just as the expenses of the current period will be reduced by the cost of the returned goods.

Option 2. The buyer works without VAT

The Tax Code does not provide for the right to deduct VAT when returning goods from the buyer's use of OSNO. According to the explanations of the Ministry of Finance, if the buyer uses a VAT exemption or is under a special tax regime, the seller invoices the transaction. In the 1C 8.3 program this is the operation :

How to process a return of an item not accepted for registration in 1C 8.3

If the buyer has not yet accepted the goods for accounting when he decides to return them, then he must reflect them on the balance sheet and, upon reaching an agreement, return them to the supplier:

Accounting for the return of goods from the seller depends on the circumstances:

• Partial refunds are issued with an adjustment invoice ( Implementation adjustments);
• The Ministry of Finance recommends that a full refund be reflected by registering your own invoice in the Purchase Book.

Partial return. Accounting with the buyer - step-by-step instructions

In this case, the buyer’s action plan in 1C 8.3 will be as follows:

Step 1

Reflect the receipt of goods – in terms of quality:

Step 2

Return a defective product:

We leave in the document only that part of the goods that needs to be returned:

Partial return. Accounting with the seller - step-by-step instructions

The seller's accounting will reflect the following transactions:

Step 1

Reflect implementation adjustment:

Change the quantity in the document and issue an Adjustment Invoice:

Step 2. Accept VAT for deduction

VAT deduction in 1C 8.3 occurs automatically when creating Purchase Ledger entries. This document is usually completed on the last day of the reporting period. Operations – Regular VAT operations:

By clicking the Fill in document or Fill in a separate tab button, it will be filled in with the relevant data:

Record created:

The invoice can be seen in the purchase book for the current period, but only on the date of creation of the Purchase Book entries:

How to make a full refund of an item not accepted for registration

Since, according to Art. 172 clause 5, can be deducted paid buyer of the tax amount, then if the sale and return occur in the same tax period, then it is possible to reverse the sale:

If the seller has already submitted reports and paid VAT to the budget, then in 1C 8.3 until July 1, 2016. it was possible to register your own invoice with VAT code - 03. With the introduction of new VAT codes, such an operation is possible with codes 16 and 17 - when returning from a VAT defaulter and from an individual: