Please return the money sample. How to write a letter for the return of erroneously transferred money

The procedure for collecting funds from the account of a citizen who was accidentally gifted with money involves contacting various authorities and authorities. First of all, a Russian must contact the bank, then the police if deception and fraud have been noticed; and finally, to confiscate funds, you must file a claim in court.

Let's look at how appeals are formatted and what their textual content is.

A sample statement of claim to the court for the recovery of the amount of unjust enrichment resulting from an erroneous transfer of funds

You can write a claim to the court yourself using a ready-made form.

A ready-made form for a statement of claim to the court for the recovery of the amount of unjust enrichment resulting from an erroneous transfer of funds, you can do it for free

After downloading and printing the application form, correctly enter into the document the necessary information regarding the issue of collecting erroneously transferred money.

Application form to the bank and the police for the return of money or fraud

You can also write an appeal to a banking organization, as well as to the police, yourself.

To do this, you can use standard forms and examples and write your own version:

A ready-made claim form to the bank for unjust enrichment, fraud with misappropriation of erroneously transferred money , you can do it for free

Sample 1:

Sample 2:

Write your statement in such a way that it is clear what you are writing about.

Rules for writing applications - how to format them, and what should be included in the content?

Many people still have questions about the paperwork.

To ensure that your applications are immediately accepted and not asked to be forwarded, follow these rules:

The application to the bank and the police can be written in any form.
The claim is drawn up in accordance with the requirements described in Article 131-134 of the Code of Civil Procedure of the Russian Federation.
The application must be drawn up on an A4 sheet.
Any document should have three parts: introductory, main, concluding.
The “header” must include the full name of the organization to which you are sending the application. The applicant's details must also be provided. And if a claim is filed, it must also include information about the defendant to whom the funds were mistakenly transferred, and data from third parties involved in the case (this could be law enforcement agencies, bank employees, etc.).
The “cap” is drawn up on the right side, at the top of the sheet.
This is followed by the title of the document. If you contact the bank or the police, then simply write down the “Application”. If you are sending an appeal to the court, then write the full title: “Statement of claim for recovery of the amount of unjust enrichment resulting from an erroneous transfer of funds.”
Next comes the main part. In it, you must outline the essence of your appeal, briefly and clearly describe all the circumstances of what happened, and also set out demands. Different authorities will have different requirements. For example, through the court you will be able to recover the transferred funds, and also ask the defendant to pay you compensation for moral damage, for example, if he caused irreparable harm by his refusal.
When reporting a transfer error to the bank, you should rely on a receipt indicating that the payment was made. Indicate in your application the exact time, as well as all payment details.
Rely on regulations when setting requirements.
In applications, list your requirements in a list, after the word “Please.”
At the end of the document, a list of documents is formed that you submit along with the application, and then the date of submission of the paper and the personal signature of the applicant are indicated.

Incorrectly transferred funds will be refunded if the correct procedure is followed in such cases. To begin with, a letter is drawn up explaining the event of the erroneously transferred funds, at the end of which you can write the details for returning the amount.

The letter in question does not have a critical form of execution and is written in a free form. As a rule, the return of erroneously transferred amounts by companies and organizations is carried out when the subjects fill out the appropriate form, a sample of which they provide themselves. This page contains a sample made by FreeDocx.ru specialists and can be downloaded for free via a direct link.

Addressee's name: full name of the head, name of the organization in the upper right corner;

How to write a letter for the return of erroneously transferred funds?

A refund letter is a formal request in writing for the return of overpaid money as part of a previously completed transaction or due to a technical fault.

This request-demand essentially refers to official documents to which a response must be sent. And despite the fact that the statement can be drawn up in any form, it still should not contradict the legislation of the Russian Federation.

Free legal advice:

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem, contact a consultant:

Where can money be transferred by mistake?

There are several authorities where funds can be transferred erroneously:

Bank.
Any of the payment systems.
Remote payment terminal.
Internet operator.
Counterparty.
Tax office, Pension Fund and other institutions.
Final recipient (any individual).

Initially, it is necessary to write a written notice to the organization or person to whose details the money was mistakenly sent.

The drawn up demand must be signed and, if circumstances so require, certified.

You can send a notification in the following ways:

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Whatever method of transmission of the letter is chosen, the recipient’s signature is required that he has been notified of the erroneous transfer of funds. Further, regardless of whether it is a legal entity or an individual, the defendant needs to check all monetary transactions that were made on his account. Organizations also need to reconcile all documents on the receipt and expenditure of money and the final balance.

If the answer is negative, the reason for non-return is indicated. The demand is signed and sent to the “affected party”. If the fact of an erroneous transfer of funds is proven, they are returned to the sender’s account from where they were sent.

What should be the duration of weekly uninterrupted rest - see here.

How to write a document correctly?

After finding out to whose details the money was sent, it is necessary to correctly draw up a notice of its return. To do this you need:

Collect all documents that can confirm the payment. For legal entities these are payment orders, for individuals - checks or receipts.
Write the letter itself. The company does this on the organization’s letterhead indicating all the details; an ordinary citizen writes on an A4 sheet indicating passport data, actual address of residence, and contact information.
- As with all official letters, this requirement must be addressed to the manager (director, boss, manager, etc.).
- Next comes the part where the request for a refund is indicated. It is imperative to indicate the exact amount that needs to be returned and the basis for the return.
Attach the collected documents confirming the fact of the operation. The letter contains a note “Attachment”, which lists what exactly is attached to the notification.
Sign the notice. The legal entity affixes the seal and signatures of the manager and accountant.

Return deadlines

Russian legislation does not determine the exact terms for the return of erroneously transferred money. Everything will depend on where these funds ended up:

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If the payment was made to a bank account or card and the payer caught it in time, then the money can be returned within 5 working days (again, the period is determined by the banks).
In the event of an incorrect transfer to a private or legal entity, the law establishes a reasonable time frame for return. In practice, this is usually 7 working days from the date of writing the letter. If the process is delayed, the authorities have the right to impose interest on the defendant for each day of delay.

Of course, the money back system itself is not so complicated if you realize it in time and start acting. But it is better to be careful and check the details and contact information of the person to whom the transfer is being made several times.

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Letter for refund of funds transferred incorrectly

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ORGANIZATION LETTERHEAD

A payment in the amount of ________ rubles was made to your address. _____ kop. (Amount in words), payment order No. _____ dated "___" _________ 20___ for account No. __________ dated "___" _______ 20___

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We ask you to make a refund in the amount of ____________ rubles. cop. (Amount in words) due to: (further indicate the reason) erroneous transfer………

Please make a refund using the following details:

(legal name in accordance with the certificate from the tax office;

for individual entrepreneurs, the full name should be written without abbreviations)

account:______________________ _________ BIC:___________________________ ______

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Taxpayer Identification Number: _______________________________ Checkpoint:___________________________ ______

Head of the organization signature P.P. Petrov

LLC "Paid Documents"

Chief Accountant ___________/S.S. Sidorov/

How to write a letter for the return of erroneously transferred money

The need to write a letter for the return of erroneously transferred funds arises in situations where, upon concluding a transaction or agreement, it is unexpectedly discovered that the nth amount of money from a personal account was mistakenly transferred to another, unintended account or, conversely, paid to it with excess

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In this article we will answer the following questions: where can money be mistakenly transferred? In what cases is it necessary to write a letter for a refund? How to formalize it correctly and to which authorities to send it? within what period do they have to be returned by law? Read on.

Reasons for drawing up

The need to submit a letter for the return of erroneously transferred funds may arise in one of the following situations:

Due to a technical error during the conclusion of a transaction, an amount much more than the required amount was debited from the personal account;
Due to some error, on the contrary, excess funds were transferred to a personal account.

Where were they listed?

Institutions to which funds may be erroneously transferred:

Banking organization;
One of the payment systems;
Payment terminal;
Cellular/Internet operator;
Business partner;
Tax organization;
Pension Fund;
Other organizations;
Final recipient.

Procedure

Having discovered an erroneous translation and the organization to which it was sent, you should:

It must be certified by a notary and the applicant.

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Send it to the organization to which the money was transferred by mistake;

Notification can be sent in one of the following ways:

During a personal visit;
By post;
Courier delivery.

After receiving the letter, the organization will begin checking all monetary transactions made on its own accounts to identify the stated error. To do this, documentation of income, expenses and balances is thoroughly studied.

Drawing up a document

Once it has been determined where exactly the funds were sent, a petition for their return should be filed. To do this you will need:

Prepare a list of necessary documentation confirming the payment made. For individuals, such documents can be receipts or checks, for legal entities - payment orders;
Compose a letter. An individual draws it up, guided by a sample of filling out a standard document form downloaded on the Internet, and legal entities draw up all the necessary details on a special form from institutions;

As with all similar documents, it contains the following information: details of the authority of the person (chief, head of department or other higher official) to whose name the letter is sent, as well as details of the applicant. Then comes the part that states the request to return the erroneously transferred money (indicating the exact amount), as well as the grounds on which this request should be satisfied.

The letter also contains a list of documentation attached to the main document. At the very end, the date of preparation of the document is indicated, as well as the personal signature of the applicant.

Free legal advice:

Sample

Deadlines

Unfortunately, existing legislative norms do not establish exact deadlines for the return of erroneously transferred funds. Therefore, the timing will depend on the authority to which they were transferred. So:

if funds were mistakenly credited to a bank card or account, then, if detected in a timely manner, they can be returned within five working days;
if funds are transferred to a private entrepreneur or legal entity, the return period is set by them independently (within reasonable limits).

If the return process is delayed for a long period of time, the applicant subsequently has the right to demand payment of a penalty for each day of delay.

Experience as a lawyer since 2003. Graduated from the Moscow State Open University with honors. Specialization - consumer protection.

Free legal advice:

Refund letter from supplier

In the activities of organizations, situations often arise when it is necessary to return money transferred to a counterparty. The reasons may be not only an error in the details of the payment order, but also a violation of the terms of delivery of goods or performance of work, inconsistency in the quality of goods or services, termination of the contract, overpayment revealed by the reconciliation report, and so on. To return the money, a claim document according to the sample is drawn up.

General requirements

The document is an application (request) for the return of the transferred money. There is no unified form, so we draw up a free application. Be sure to include the following information:

details of your organization: the appeal can be made on company letterhead;
bank details for refund;
name of the counterparty's manager, his position and full name;
subject of the appeal (subject of the claim): indicate on the basis of which document (agreement, invoice agreement, universal transfer document) the letter is drawn up;
subject of appeal: describe exactly how and as a result of which the money was transferred to the supplier’s bank account. Indicate the basis on which you need to return the money, your requirements for deadlines, include fines and penalties, if any, in the document that forms the basis of the obligation. Justify your position with the law or terms of the contract, on the basis of which the supplier is obliged to return the funds.

Attach copies of supporting documents: payment slips, bank statements about debits from the account. In the inventory, indicate not only the quantity, but also the number of pages in each of them. In the attachment to the letter, be sure to add a reconciliation act for mutual settlements. Confirm the application with the signatures of: the responsible executive, the financial director (chief accountant) and the head of the organization.

Sample letter for refund from supplier

How to write a letter for refund of overpayment

We draw up the document in two copies, send one to the counterparty, and register the second in a journal and file it in the outgoing documentation. The number of copies may be greater, one for each interested party. For example, for the head and chief accountant of a branch, for the director and chief accountant of the parent organization, for the founder of your organization.

Reconciliation report

The act of reconciliation of mutual settlements with the supplier must be attached, regardless of the reason for the occurrence of receivables. It will help you understand accounting discrepancies or identify errors.

Free legal advice:

Sample letter for refund of overpayment to supplier

Example: we are returning an overpayment that occurred due to a technical error. In payment order No. 117 dated July 16, 2017. GBOU DOD SDYUSSHOR "ALLUR" the recipient is indicated incorrectly: instead of LLC "Supply of sporting goods" LLC "Supply of goods" is indicated. Amount of payments rubles. We are making a request for a refund.

Sample letter for refund of advance payment from supplier

Let's consider a situation that can happen in practice (returning the advance).

GBOU DOD SDYUSSHOR "ALLUR" erroneously transferred the advance payment to LLC "Supply of goods" in the amount of rubles. An agreement was concluded between the organizations for the purchase of sports balls in rubles. Advance payments are not provided for under the contract. We are composing a letter.

Responsibility and storage periods

Return letters, like other business correspondence, must be kept for at least 5 years.

For claims correspondence, you can create a separate registration journal; its form and procedure for maintaining it should be approved in the accounting policy. Familiarize the responsible official with this procedure against signature.

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Responsibility for maintaining and storing these documents should be stated in the job descriptions.

How to return money transferred by mistake?

Erroneous funds transfer

Regardless of how the erroneous payment was made (SMS, ATM, Internet), first of all it is necessary to submit an application to the bank via an application (letter). It is worth remembering that in most cases it will not be possible to return the money in this way. The bank, according to its own laws and documents (bank secrecy), is not able to cancel a monetary transaction without the consent of the person in whose favor the funds were transferred. And the recipient may well refuse to return the funds or simply ignore the request sent to him.

Cancellation of an outstanding payment

If an erroneous payment was made, but the person realized it in time and, as soon as possible, wrote an application to the bank to cancel the transfer of funds, the bank has the opportunity to cancel the transaction and return the funds to the previous account or send them to the newly specified details.

The appeal itself is submitted to the general director (or other authorized person) of the bank. And the payer’s information is indicated in the header of the application:

Contact phone number.

Free legal advice:

Refund of erroneously transferred funds

When performing operations to transfer money, according to the law, the money already sent is the property of the person to whom it was transferred, and not the sender himself. Therefore, it is possible to return blood funds only, taking into account the federal law of December 2, 1990 No. FZ, solely on the basis of a court decision on this issue.

However, as mentioned earlier, if the funds have already been transferred and it is not possible to cancel the payment, the only way out is to write a letter requesting a refund and send it to the person who received the funds. If they refuse to return the money voluntarily, then in order to get the money back it is necessary to apply to the courts. This is the only way to get your erroneously transferred amount back.

Refund deadlines

According to the legislation of the Russian Federation, there are no exact deadlines for returning money. This directly depends on the bank itself and the final direction of the funds transfer:

When funds were transferred by mistake, but the payment did not go through, the amount of money is returned no later than 5 days (not counting weekends). The refund period, however, may vary depending on the bank making the payments.

When sending a letter about the return of funds to the bank, you must indicate all the data very accurately and not make mistakes. Any checks, receipts and account statements will help in resolving the issue of canceling an erroneous payment. Otherwise, the bank has the right to refuse and you will have to return the money yourself. And although this is possible, it is extremely difficult.

IP Komissarova E.A.,

Ariandra LLC, represented by the administrative director, Irisova L.I., acting on the basis of the Charter, asks you to return the funds erroneously transferred to your account in the amount of 1655.08 rubles (One thousand six hundred fifty-five rubles eight kopecks), confirmed by the reconciliation report on 18.3 .2014. Attached is the reconciliation report.

Current account: No. 7 in the Branch of OJSC JSCB ROSBANK, Ivanovo, cor. check; BIC.

Executive Director of the development service of Ariandra LLC

A letter requesting the return of funds mistakenly transferred to the current account

LLC "Agrocomplex Noginsky"

142401, Moscow region,

Velcom-N LLC asks you to return the funds erroneously transferred to your account in the amount of 14990.72 (Fourteen thousand nine hundred ninety rubles seventy-two kopecks), confirmed by the reconciliation report as of February 25, 2014. Attached is the reconciliation report.

Please transfer the agreed amount to:

A letter to the supplier with a request to return the funds excessively transferred to the account

Limited Liability Company

Ivanovo, st. Tets-3, no. 19.

153048, Ivanovo, st. 30 MKR,

Velcom-N LLC asks you to return the funds erroneously transferred to your account in the amount of 10,212.26 rubles. (Ten thousand two hundred twelve rubles twenty-six kopecks), confirmed by the reconciliation act as of March 13, 2014. Attached is the reconciliation report.

Please transfer the agreed amount to:

Current account: No. 2 in the Branch of MDM Bank OJSC, Ivanovo, cor. check; BIC.

Director of Development Service of Velcom-N LLC

Performer: Glaznikova E.V. (4

It is not uncommon for specialists in large companies to transfer money to the wrong details or to the wrong counterparties. As a result, money paid by mistake appears, and with a certain sequence of actions it is possible to return it.

To do this, you need to correctly compose a letter that is sent to the organization that received the funds, and it must indicate the reason for transferring the money and the details of the sender to which the funds are being returned.

Usually, the fact that funds were sent using erroneous details is revealed after this financial procedure has been completed. Accountants, managers or other employees of the organization can make a mistake.

Important! The main purpose of such a letter is to request the recipient to return the erroneously transferred funds, therefore it contains all the data with which he can complete this process.

How refunds are carried out in practice - see an example in this video:

Who creates this document and when?

If you discover that the money was transferred incorrectly, you should immediately begin to compose a letter. It is advisable that it be certified by the head of the organization. The responsibility usually falls on the accountant.

You can send a letter to another company in different ways:

personally when visiting an organization, and the secretary usually accepts the paper, but you can use the services of a courier;
sending an email notification.

Important! Regardless of the method of transmitting the letter, it is necessary to obtain the recipient’s signature on a second copy to ensure that he is notified of the erroneous transfer of money.

The recipient, which can be an individual or a company, must check all transactions that were made on his account for a specific date. Companies usually reconcile documentation related to the receipt of money and its expenditure.

After the verification, a response notification is sent to the other company, which states whether the funds will be returned or not. If there is a negative answer, then the reasons for such a decision will certainly be written down.

Where is money usually transferred by mistake?

Companies can transfer funds by mistake to different organizations, and usually they are sent to:

different payment systems. you will learn what electronic payment systems exist and which of them are most profitable to use;
banking organizations;
terminals designed to pay for various services remotely;
to telephone or Internet operators;
to different counterparties;
Federal Tax Service or various extra-budgetary funds. What deductions should an individual entrepreneur pay to extra-budgetary funds - read.

Important! It is also not uncommon for funds to be sent to individuals.

This problem is usually associated with the fact that companies save payment forms, with the help of which a payment is made by pressing just a few buttons.

Form and structure of a letter requesting the return of erroneously transferred money

In order for it to have an optimal appearance, certain mandatory information must be entered into it.

Important! There is no strict form on the basis of which this document is drawn up, but if it does not contain enough information, this may become the basis for the recipient’s refusal to return the funds received.

The structure of the document consists of the following elements:

full name of the addressee;
direct contact with an organization or individual who received money without reason;
the contents of the letter, which should briefly outline the reasons for which the amount was incorrectly transferred to the recipient;
At the end, the applicant’s signature and the date of generation of the document are placed. – read the step-by-step instructions at the link.

The very situation when money was sent to the wrong recipient arises quite rarely, therefore the content of a letter sent to a company or citizen will always be individual and specific, but in order to avoid difficulties with returning money, it is important to correctly formulate this document, observing the above structure.

Sample letter for the return of erroneously transferred funds.

How to compose a letter

The procedure for generating this letter involves entering the following information sequentially:

Full name of the head of the company that mistakenly transferred the funds, and its full name, and this information must be written down in the upper right corner of the paper;
further, there must be a polite address to the head of the company or individual to whom a certain amount of money was transferred by mistake;
then it is required to briefly but clearly explain how the funds were mistakenly transferred to the wrong recipient, and for this purpose evidence must be provided in the form of payment documents;
at the end, the applicant indicates his full name with a transcript, and also states the date when the document was generated.

Important! Before drawing up the document, you should find out exactly to whom the funds were sent by mistake, which will allow you to understand what kind of relationship the company has with the recipient, since this determines how quickly and without problems the money will be returned.

The letter must be accompanied by other documents confirming the payment made, and these include various checks or receipts. The document itself is formed on a special letterhead containing the name and logo of the organization.

How to avoid mistakes

To make this document correctly, the following recommendations are taken into account:

confirmation of completed payment is collected;
information is written on a standard A4 sheet;
The letter must certainly contain the company details that will be used by the recipient to transfer funds back;
as in other official letters, you must contact the head of the recipient company;
The exact amount of money that must be returned must be indicated.

The document itself contains a note called “Annex”, which lists other papers that are sent along with it.

Letter for the return of funds transferred using erroneous details.

When can you expect a refund?

There are no strict and precise deadlines in the law during which incorrectly transferred money is returned to the owner. This parameter completely depends on where exactly the funds were transferred:

if an accountant transferred money to a bank account or to a card, then the money can be returned within five days, but this period may be changed by the banking institutions themselves;
if money was transferred incorrectly to an individual or company, then the rational time frame is seven days from the moment the letter is accepted by the recipient of the funds.

Often the procedure is significantly delayed, and in this case it is even possible through the court to force the recipient of the money to pay interest for each day of delay.

To do this, you first need to file an application with the court, and a statement of claim is accepted only if you present evidence that the original problem that arose was tried to be resolved peacefully, so you need to prove that a letter was actually sent demanding the return of funds.

Typically, the courts side with the plaintiffs and force the recipients to return the money, with the defendant additionally forced to bear legal costs and pay interest.

What is it and how to return such funds - read the article at the link.

Conclusion

Thus, it is not uncommon for funds to be transferred erroneously to a company or bank. If such a problem is identified, it is necessary to urgently begin to take measures aimed at returning the money.

To do this, it is advisable to initially send a letter to the recipient of the funds in different ways, which will indicate the details of the company where the money should be returned.

Usually the return process does not take much time, and you rarely encounter problems, but it is still important to approach the transfer of money competently and avoid such significant mistakes.

How to account for erroneously received funds in accounting - watch this video:

A refund letter is a formal request in writing for the return of overpaid money as part of a previously completed transaction or due to a technical fault.

Where can money be transferred by mistake?

There are several authorities where funds can be transferred erroneously:

Bank.
Any of the payment systems.
Remote payment terminal.
Internet operator.
Counterparty.
Tax office, Pension Fund and other institutions.
Final recipient (any individual).

Initially, it is necessary to write a written notice to the organization or person to whose details the money was mistakenly sent.

The drawn up demand must be signed and, if circumstances so require, certified.

You can send a notification in the following ways:

In person.
Using courier services.
By mail notification.

Whatever method of transmission of the letter is chosen, The recipient's signature is required that he has been notified of the erroneous transfer of funds. Further, regardless of whether it is a legal entity or an individual, the defendant needs to check all monetary transactions that were made on his account. Organizations also need to reconcile all documents on the receipt and expenditure of money and the final balance.

After all internal checks, the defendant must send a response notice within the established calendar period, indicating whether a refund will be issued or not.

How to write a document correctly?

After finding out to whose details the money was sent, it is necessary to correctly draw up a notice of its return. To do this you need:

Collect all documents who will be able to confirm the payment. For legal entities this is, for individuals - checks or receipts.
Write the letter itself. The company does this on the organization’s letterhead indicating all the details; an ordinary citizen writes on an A4 sheet indicating passport data, actual address of residence, and contact information.
- As with all official letters, this requirement must be addressed to the manager (director, boss, manager, etc.).
- Next comes the part where the request for a refund is indicated. It is imperative to indicate the exact amount that needs to be returned and the basis for the return.
Attach the collected documents, confirming the fact of the operation. The letter contains a note “Attachment”, which lists what exactly is attached to the notification.
Sign the notice. The legal entity affixes the seal and signatures of the manager and accountant.

Return deadlines

Russian legislation does not determine the exact terms for the return of erroneously transferred money. Everything will depend on where these funds ended up:

If the payment was made to a bank account or card and the payer caught it in time, then the money can be returned within 5 working days(again, the period is determined by the banks).
In the event of an incorrect transfer to a private or legal entity, the law establishes a reasonable time frame for return. In practice this is usually 7 working days from the moment the letter was written. If the process is delayed, the authorities have the right to impose interest on the defendant for each day of delay.

If an organization or individual entrepreneur mistakenly transferred money according to a payment order, but the payment has not yet been processed by the bank, the payer will be able to withdraw such a payment by sending a letter to the servicing bank. What if the money has already left the account? In this case, you will have to contact the recipient of the funds with a request to return the erroneously transferred amount.

We will tell you how to draw up an application for the return of erroneously transferred funds in our consultation.

How to write a letter to return an erroneous payment?

A letter regarding the return of erroneously transferred funds is drawn up in any form. Usually it is prepared on the organization’s letterhead and signed by the head of the organization. The letter indicates the payment details (item number, date, amount), and also notes that the payment was made in error. In the letter, the paying organization must state its demand to receive the money back and the recipient’s obligation to return what was received as unjust enrichment (Article 1102 of the Civil Code of the Russian Federation). You can also specify a specific period that is given to the recipient to return the payment. The bank details by which the payment must be returned are also provided.

Before drawing up a letter for return, the payer organization can initiate a reconciliation of calculations. Information about the reconciliation report can also be provided in the return letter.

We remind you that you cannot immediately go to court to collect payment. It is necessary to follow the pre-trial procedure for resolving the dispute. And sending a letter for return is compliance with the pre-trial procedure. And unless the money is returned after 30 calendar days from the date the letter was sent, it will be possible to appeal to the arbitration court (Part 5 of Article 4 of the Arbitration Procedure Code of the Russian Federation).

To confirm compliance with the pre-trial procedure, the organization must record the date the letter was sent (clause 2, part 1, article 148 of the Arbitration Procedure Code of the Russian Federation). This can be done by placing a receipt mark on a copy of the letter, which the paying organization retains. If the letter was sent by registered mail, the date of receipt will be indicated in the return receipt.

What is the liability for non-return of payment?

If the recipient of an erroneous payment fails to return it, he will have to pay interest on the payment amount. In general, their size is calculated based on the key rate of the Central Bank, which was in effect in the relevant periods (Article 395 of the Civil Code of the Russian Federation).

Refund of erroneously transferred funds: sample letter

Here is a sample of how to fill out a letter requesting the return of an erroneously transferred payment.

Accounting and tax accounting of transfer and return of erroneous payment

When an organization has made an erroneous payment, its amount will need to be reflected in the claims. Indeed, in the future, measures will be taken to return it (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of subaccount 76-2 “Calculations for claims” - Credit of accounts 51 “Settlement accounts”, 52 “Currency accounts”, etc.

Accordingly, the return of an erroneous payment will be reflected as a reverse accounting entry.

As for tax accounting, the erroneously transferred amount is not an expense of the organization. Consequently, even when it is returned, this amount will not be included in the organization’s income.

And with the simplified tax system in KUDIR, how can the return of erroneously transferred funds be reflected? The fact that an erroneous payment and its refund are not taken into account for tax purposes is true for taxpayers in any tax regime, incl. on the simplified tax system. And since KUDIR reflects income and expenses taken into account when calculating the tax base, there is no need to show an erroneous payment and its return in the income and expenses ledger (