Retail purchase and sale agreement. What is a retail purchase agreement?

Retail purchase and sale - one of the most common contracts in practice. There is probably not a person who has not at least once bought something using it: bread in a store, a newspaper in a kiosk... However, this agreement, despite its widespread and extremely for a long time existence, has its own characteristics that are little known to ordinary citizens. Let's try to describe them.

What does the Civil Code of the Russian Federation say about a retail purchase and sale agreement?

In accordance with the Civil Code (Civil Code of the Russian Federation), under retail sales agreement refers to one of the options for a general purchase and sale agreement, according to which one of the parties (the seller) transfers the goods to the second (buyer), and the buyer, in turn, transfers money to the seller.

The Civil Code of the Russian Federation defines the following characteristics:

Only persons engaged in entrepreneurial activities (commercial organizations or citizens - individual entrepreneurs) can act as a seller.
The product is purchased for personal use by a non-business buyer. Of course, no one prohibits the same individual entrepreneurs from purchasing, say, necessary tools or materials through the store, but in this case it is more advisable to enter into a supply agreement or a general purchase and sale agreement that is not tied to retail trade.
For the buyer-citizen the following applies: special rules, protecting his interests as a consumer. These rules are partially contained in the Civil Code of the Russian Federation itself, but they are mainly determined by the law “On the Protection of Consumer Rights,” to which the Civil Code of the Russian Federation directly refers.

Legal characteristics of the contract

From a legal point of view, it is characterized by the fact that it is public. It means that:

the seller is obliged to sell his goods to any buyer who can pay for it (restrictions are allowed, but only on the basis of the law - for example, retail sales of alcohol and tobacco products to minors are prohibited);
the conditions for all buyers must be the same: the seller does not have the right to inflate the price for a specific buyer compared to the one at which he sells the goods to others - the law only allows for the introduction of benefits for certain categories of citizens;
The contract is concluded with all buyers in the order of priority, unless the law or the seller himself establishes preferential conditions for a certain category.

Moreover, regarding retail sales agreement As a public agreement, a public offer is possible (and, in fact, almost always applied). An offer is an offer from the seller to the buyer to enter into an agreement indicating the essential conditions (type of product, its price). In fact, by displaying a product in a store window next to the price tag, the seller is already sending all possible buyers an offer to buy this product at this particular price.

Of course, the matter is not limited to shop windows. Recently, this method of confinement has become increasingly widespread. retail sales agreement, like trading via the Internet. Photos of product samples posted on the website indicating the price are also a public offer (See. What is an offer and a public offer according to the Civil Code of the Russian Federation (example, sample)).

Retail sales agreement form

Download the contract

As a rule, goods are not sold at retail high cost, in respect of which the law allows the conclusion of a transaction orally. However, in some cases retail sales agreement may also be in writing - usually in the form of a receipt that the seller issues to the buyer. It should be remembered that a cash receipt is not a written form of contract at all, but merely confirmation of the fact that the buyer deposited money into the seller’s cash register.

Speaking of form retail sales agreement, we can also recall such a method of trading as selling goods through machines. Here, although the seller is the owner of the vending machine, in reality he is not present at the place where the contract is concluded, so the contract is concluded only if 2 conditions are met:

The machine must contain information about the product, its price and the actions that the buyer must take to receive the product (put money into the coin acceptor, press a button, etc.).
The buyer must complete these actions.

From the moment of commission retail sales agreement is considered concluded.

Of course, no one forbids the seller and the buyer to enter into a full-fledged written agreement with the signatures of the parties and a complete list of all conditions and grounds for liability. However, the conclusion retail sales agreement in this form it is practiced extremely rarely and only in relation to fairly rare and expensive goods.

The rules themselves about the form in which this agreement is concluded seem highly specialized and of interest only to lawyers. However, this is not so: the law provides that in case of non-compliance with the form of the contract, the parties are then limited in the methods of proof if the case goes to court. can be concluded not only orally, but also through implied actions (this term means actions that clearly express the buyer’s desire to enter into a contract). Consequently, if the buyer decides to go to court, he is not limited in presenting evidence and can, in particular, even if he does not have a cash receipt in hand, refer to the testimony of witnesses.

Special types of retail purchase and sale agreements

In addition to the well-known purchase of goods during a personal visit to a store in Russian law Other methods of sale are also permitted. It has already been said about trading via the Internet, but this is only part of the methods of remote conclusion retail sales agreement. IN Soviet time trade through catalogs via mail was actively used - and this practice has not yet completely become a thing of the past. There are many ways of such trade, the only limitation here is that in Russia remote trade in alcohol, as well as goods with limited circulation (weapons, potent drugs, etc.) is not allowed.

In addition to remote retail sales contracts, it is also possible to sell by sample, when the buyer gets acquainted not specifically with the unit of goods that he will receive, but with an equivalent one.

Finally, it is allowed retail sales agreement, associated with the preliminary rental of goods (the so-called hire-sale agreement). In this case, until full payment for the goods, the buyer is considered a lessee, and the rules relating to the lease agreement apply to his relationship with the seller. The buyer becomes the owner of the goods only at the moment when he fully pays the amount agreed with the seller. This method of trade was practiced back in the days of the USSR, when a citizen who rented equipment could become its owner if the amount of all payments for rental became equal to the cost of the goods. Now this practice is allowed, but only with prior agreement with the seller.

Buyer's rights under a retail purchase and sale agreement

To protect the interests of the buyer, the legislation provides for the following measures:

Within a period of no more than 14 days, a non-food product can be replaced with an equivalent one if the originally purchased one is not suitable for some reason. This rule does not apply to certain types of goods (in particular, books). If the seller does not have a suitable replacement product in stock, retail sales agreement is terminated, the buyer receives the money back, and the seller gets his goods (See. What are the rights of consumers (buyers) when returning goods).
If the product is retail sales agreement does not meet the quality requirements, the buyer has the right to demand from the seller either a replacement, or a reduction in price with payment of the difference, or the elimination of defects (if the defects have already been eliminated by the buyer at his own expense, reimbursement of expenses incurred).

Commercial law

1. Retail purchase and sale agreement as a legal form of commercial services to the population. Concepts, forms, conclusion procedure, rights and obligations of the parties

The concept of a retail purchase agreement

Under a retail purchase and sale agreement, the seller, engaged in business activities of selling goods at retail, undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to business activities.

Thus, retail purchase and sale presupposes a special subject composition and special purpose object of the contract. A retail purchase and sale agreement is a public contract. The price in a retail purchase and sale agreement is an essential condition; it is assumed by the seller for all buyers (without differences between them).

Unless otherwise provided by law or contract, a retail purchase and sale agreement is considered concluded in proper form from the moment the seller issues a cash receipt or sales receipt or other document confirming payment for the goods to the buyer. The buyer’s absence of these documents does not deprive him of the opportunity to refer to witness testimony in support of the conclusion of the contract and its terms.

Unless otherwise provided by the contract, the buyer becomes the owner of the goods from the moment of payment for the goods.

Forms of retail purchase and sale agreement

According to Art. 493 of the Civil Code of the Russian Federation, the form required for the contract is observed from the moment payment documents are issued to the buyer. However, these documents cannot be considered as a written form of the transaction (Article 160 of the Civil Code of the Russian Federation), their purpose is to serve as evidence of payment for the goods. Therefore, the form of a retail purchase and sale agreement must comply with the general rules of Art. 159 – 161 of the Civil Code of the Russian Federation: transactions that are executed at the time of completion (this is the majority of retail sales contracts) and transactions between citizens for an amount less than ten times the minimum wage can be concluded orally. All other transactions must be in writing, failure to comply with which, as a general rule, deprives the seller of the right to refer to witness testimony (Clause 1 of Article 162 of the Civil Code of the Russian Federation).

The procedure for concluding a retail purchase and sale agreement

A retail purchase and sale agreement is considered concluded from the moment the seller issues to the buyer a document confirming payment for the goods (cash register, sales receipt, etc.). however, payment for goods and reaching an agreement between the parties are not the same thing. Sometimes payment follows the agreement of the parties (the goods are selected and then paid for), sometimes it precedes it. The last case occurs when the buyer, having determined the desired product for himself, pays for it at the cash register. At the time of payment, the store (represented by the cashier) may not know what product and in what quantity the buyer intends to purchase, having named the total amount of the purchase. However, by virtue of the direct instructions of Art. 493 of the Civil Code of the Russian Federation, a retail purchase and sale agreement will, as a general rule, be considered concluded precisely from the moment of payment for the goods. Obviously, here we are faced with a special legal fiction: payment is always understood as a completed agreement between the parties. This legislative solution is not flawless, but it has its positive features. After all, the moment of payment for the goods is always formally determined, and this eliminates possible disputes about whether the contract was concluded or not.

Rights and obligations of the parties under a retail purchase and sale agreement

The seller’s obligations in a retail purchase and sale agreement are to transfer the goods to the buyer:

a) in a certain place;

b) with all accessories and documents related to the product;

c) in the agreed quantity and assortment;

d) appropriate completeness and in the kit, if provided;

e) established quality;

f) free from the rights of third parties;

g) in proper packaging and (or) containers.

Responsibilities of the seller: transfer to the buyer the goods provided for in the purchase and sale agreement. The period for fulfillment by the seller of the obligation to transfer the goods to the buyer is determined by the purchase and sale agreement, and if the contract does not allow it to be determined, in accordance with the general rules on the terms of fulfillment of obligations. The quantity of goods transferred must comply with the terms of the contract. The seller is obliged to transfer the goods to the buyer free from any rights of third parties, unless the buyer agreed to accept the goods encumbered by the rights of third parties. Failure by the seller to fulfill this obligation gives the buyer the right to demand a reduction in the price of the goods, unless it is proven that the buyer knew or should have known about the rights of third parties to this product. The seller is obliged, simultaneously with the transfer of things, to transfer to the buyer its accessories, as well as documents related to it; transfer the goods in a certain assortment and completeness, the quality of the transferred goods must comply with the purchase and sale agreement. If, under a purchase and sale agreement, goods are subject to transfer in a certain ratio by type, model, size, color or other characteristics (assortment), the seller is obliged to transfer to the buyer the goods in the assortment agreed upon by the parties. The seller is obliged to transfer to the buyer goods, the quality of which corresponds to the purchase and sale agreement; in the absence of conditions in the purchase and sale agreement on the quality of the goods, the seller is obliged to transfer to the buyer, suitable for the purposes for which the goods are usually used. The seller is obliged to transfer to the buyer the goods that comply with the terms of the purchase and sale agreement regarding completeness.

The main responsibility of the buyer is to pay for the purchased goods. However, in retail sales, the contract, as a general rule, is considered concluded from the moment of payment. In this case, the buyer's sole responsibility remains to accept the goods.

2. Procedure for consideration of disputes in arbitration court

New procedure for resolving disputes in arbitration court in 2003. New Arbitration Procedure Code Russian Federation. Changes in the competence of arbitration courts. Representation in arbitration court. Registration and confirmation of the authority of the representative. New in the distribution of the burden of proof. Measures to secure a claim and enforce a court decision. Countercollateral. Court expenses. Procedural deadlines, court fines and court notices. Changes in the general procedure for preparing a case for hearing and trial. Peculiarities of consideration of certain categories of cases and adoption of judicial acts. Proceedings to review judicial acts in the appellate instance. Powers, procedure for the activities of the arbitration court of cassation. Review of judicial acts by a supervisory court. - Practice of application of the Federal Laws “On Bailiffs”, “On Enforcement Proceedings” and other regulations governing the procedure and conditions for the forced execution of decisions of courts of general jurisdiction and arbitration courts. Legal norms regulating the general conditions for carrying out enforcement actions in Russia. Requirements for executive documents. The procedure for interruption, restoration, postponement, suspension and termination of judicial proceedings. The procedure for foreclosure and seizure of the debtor's property, the property of the debtor-organization, wages and other types of income of the debtor, securities. The procedure for the execution of enforcement documents in non-property disputes. - Organization of interaction between arbitration courts and the bailiff service of the Russian Federation.

Judicial practice of considering complaints against the actions of a bailiff. Responsibility of the debtor and other persons for failure to comply with the writ of execution and the legal requirements of the bailiff (enforcement fee, costs of enforcement actions, fines). Resolution of the Constitutional Court of the Russian Federation No. 13-P of July 30, 2001 and the Code of the Russian Federation on Administrative Offenses. - Practice of considering labor disputes in courts. Features of out-of-court consideration of individual and collective labor disputes in accordance with the Labor Code of the Russian Federation in 2003.

In accordance with Article 8 of the Federal Law of July 24, 2002 N 96-FZ “On the implementation of the Arbitration Procedural Code of the Russian Federation”, Chapter 36 “Proceedings for the review of judicial acts by way of supervision” of the Arbitration Procedural Code will come into force on January 1, 2003 Russian Federation.

In order to organize the activities of the Supreme Arbitration Court of the Russian Federation in the context of the new arbitration procedural legislation:

1. To approve the Procedure for organizing work on the consideration of applications and submissions for the review of judicial acts in the manner of supervision in the Supreme Arbitration Court of the Russian Federation (hereinafter referred to as the Procedure for organizing the work for the consideration of applications and submissions) and the Procedure for information support for the consideration of applications and submissions for the review of judicial acts in the order supervision (hereinafter referred to as the Procedure for Information Support).

2. To the Deputy Chairmen of the Supreme Arbitration Court of the Russian Federation, chairmen of judicial panels, heads of structural divisions:

Organize work on the consideration in the Supreme Arbitration Court of the Russian Federation of applications and submissions for the revision of judicial acts in the manner of supervision in accordance with the approved Procedure for organizing work on the consideration of applications and submissions.

The Supreme Arbitration Court of the Russian Federation is the highest judicial body for resolving economic and other cases (cases on invalidating in whole or in part normative acts of the President of the Russian Federation, the Federation Council and the State Duma of the Federal Assembly of the Russian Federation, the Government of the Russian Federation in cases of non-compliance with the law and violation of rights and legitimate interests of organizations and citizens; economic disputes between the Russian Federation and its subjects, as well as disputes between the subjects of the Federation (Article 10 of the Law on Arbitration Courts), considered by arbitration courts. It exercises judicial supervision over the activities of arbitration courts and provides explanations on issues of judicial practice. The Supreme Arbitration Court of the Russian Federation is also the organizational center of the system of arbitration courts. The function, competence and powers of the Supreme Arbitration Court of the Russian Federation can be divided into several groups. First of all, it is a judicial body of first instance. In this capacity, he considers only two groups of cases:

a) cases on invalidation (in whole or in part) of non-normative acts of the President of the Russian Federation, the Federation Council and State Duma, the Federal Assembly of the Russian Federation, the Government of the Russian Federation, which do not comply with the law and violate the rights and legitimate interests of organizations and citizens;

b) economic disputes between the Russian Federation and its constituent entities, as well as between constituent entities of the Federation. In addition, he considers, based on newly discovered circumstances, the judicial acts adopted by him and which have entered into legal force. Until now, the Supreme Arbitration Court of the Russian Federation has not considered a single case at first instance.

The task:

Commodity warehouse "Tors", which has a license for storing goods. He entered into warehousing agreements only with organizations in his neighborhood. Commercial organizations in a neighboring microdistrict, which were denied storage of goods, contacted the local administration with a complaint about restrictions on the acceptance of goods for storage by Tors warehouses. Explain the concept of a warehousing agreement? Are the actions of “Tors” legal?

The solution of the problem:

Under a warehousing agreement, a commodity warehouse (custodian) undertakes, for a fee, to store goods transferred to it by the goods owner (bailor) and to return these goods safely. (Clause 1 of Article 907 of the Civil Code of the Russian Federation).

The actions of “Tors” are unlawful, since on the basis of Art. 908 of the Civil Code of the Russian Federation, a warehouse is recognized as a warehouse common use, if it follows from the law, other legal acts or the permit (license) issued to this commercial organization that it is obliged to accept goods for storage from any goods owner.

A warehousing agreement concluded by a public goods warehouse is recognized as a public contract. In accordance with Art. 426 of the Civil Code of the Russian Federation, a public contract is recognized as an agreement concluded by a commercial organization and establishing its obligations to sell goods, perform work or provide services that such an organization, by the nature of its activities, must carry out in relation to everyone who applies to it.

A commercial organization does not have the right to give preference to one person over another with regard to concluding a public contract, except in cases provided for by law and other legal acts.

The price of goods, works and services, as well as other terms of the public contract, are established the same for all consumers, with the exception of cases where the law and other legal acts allow the provision of benefits for certain categories of consumers.

A commercial organization's refusal to conclude a public contract when it has the opportunity to provide the consumer with the relevant goods, services, or perform the relevant work for him is not allowed.

Bibliography

1. Civil Code of the Russian Federation (part one) dated November 30, 1994 N 51-FZ (as amended on January 10, 2003).

2. Order of the State Standard of the Russian Federation dated January 15, 2003 N 11 “On the organization of work on the conduct of forensic examination in civil and arbitration cases, cases of administrative offenses in the field of standardization, ensuring the uniformity of measurements and confirmation of conformity (certification).

3. CIVIL LAW. Textbook. Part 1. Second edition, revised and expanded. /Ed. A. P. Sergeev, Yu. K. Tolstoy. – M.: “PROSPECT”, 1997.

4. Civil law: In 2 volumes. T. 1: Textbook / Answer. Ed. prof. E. A. Sukhanov. – 2nd ed., revised and supplemented. – M.: BEK, 2000.

5. Izvarina A. F. Judicial branch In Russian federation: Tutorial for law schools and faculties. – Rostov n/d: MarT, 2001

Unless otherwise provided by law or the retail purchase and sale agreement, including the terms of the forms or other standard forms to which the buyer subscribes (Article 428), the retail purchase and sale agreement is considered concluded in proper form from the moment the seller issues a cash receipt or sales receipt to the buyer or other document confirming payment for the goods. The buyer's absence of these documents does not deprive him of the opportunity to refer to witness testimony in support of the conclusion of the contract and its terms.

Commentary to Art. 493 Civil Code of the Russian Federation

1. The commented article establishes the requirements for the form of a retail purchase and sale agreement, as well as the moment of concluding the agreement in the proper form.

In science, there are different approaches to determining the form of a retail purchase and sale agreement. According to V.V. Vitryansky, “the oral form of a retail purchase and sale agreement is rather an exception to general rule about the written form of this agreement. This is evidenced by the rules of the Civil Code on a public offer, on the seller’s obligation to provide the buyer with information about the product. In addition, classifying a retail purchase and sale agreement as an adhesion agreement (Article 428 of the Civil Code) practically eliminates the oral form of the agreement, since it presupposes the use of standard forms, forms, and the availability of written documents from the seller about the product, its price and other essential terms of the retail purchase agreement. sales" . A.E. Sherstobitov notes that “as a general rule, such an agreement is concluded orally. In the case when the moment of completion and the moment of execution of the transaction do not coincide, it is necessary to be guided by the requirement of Art. 161 of the Civil Code of the Russian Federation, according to which transactions must be made in simple written form, with the exception of transactions requiring notarization, transactions of legal entities among themselves and with citizens. The question arises about the relationship between the norms under consideration and Art. 493 Civil Code of the Russian Federation. Based on the need to take into account both general provisions and special norms, it should be considered that a cash register or sales receipt or other document confirming payment for goods issued by the seller to the buyer under a retail purchase and sale agreement, when the moment of its conclusion and the moment of execution do not coincide, represents constitutes a written form of agreement."

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Braginsky M.I., Vitryansky V.V. Contract law. Book two: Agreements on the transfer of property. 4th ed., stereotype. M.: Statute, 2002; SPS "ConsultantPlus".

ConsultantPlus: note.

The textbook “Civil Law: In 4 volumes. Volume 3: Law of Obligations” (edited by E.A. Sukhanov) is included in the information bank according to the publication - Wolters Kluwer, 2008 (third edition, revised and expanded).

Civil law: Textbook. In 4 volumes / Ed. E.A. Sukhanov. M.: Statute, 2010. T. 3: Law of Obligations; SPS "ConsultantPlus" (author of the chapter - A.E. Sherstobitov).

Yu.S. Kharitonova expresses the opinion that “the issuance of a payment document (cash or sales receipt, other document) does not determine the form of the agreement in question. The form of the retail purchase and sale agreement is subject to the provisions of Art. Art. 159 - 161 Civil Code of the Russian Federation. The form of the agreement is recognized as appropriate for a specific retail purchase and sale agreement, depending on the moment at which this agreement is executed.”

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Commentary on the Civil Code of the Russian Federation: In 3 volumes / Ed. THOSE. Abova, A.Yu. Kabalkina. T. 2: Commentary on the Civil Code of the Russian Federation, part two (article-by-article). 3rd ed., revised. and additional M.: Yurayt-Izdat, 2006; SPS "ConsultantPlus".

The form of the retail purchase and sale agreement is determined by the following circumstances:

— subject composition of the contract. The subject acts as the seller entrepreneurial activity- a legal entity (taking into account the fact that the retail purchase and sale agreement is public, - commercial organization) or individual entrepreneur;

- the moment of execution of the contract. A retail purchase and sale agreement is usually executed at the time of its completion. According to paragraph 2 of Art. 159 of the Civil Code of the Russian Federation, unless otherwise established by agreement of the parties, then all transactions executed at their very conclusion can be made orally, with the exception of transactions for which a notarial form has been established, and transactions, failure to comply with a simple written form of which entails their invalidity.

In this regard, the moment of concluding the contract is associated with the issuance to the buyer of written evidence of the conclusion of the contract. However, the absence of such evidence does not limit the possibility of concluding an agreement orally and, accordingly, referring to witness testimony.

Other provisions regarding the moment of concluding a retail purchase and sale agreement may be provided for both by law and by contract. So, according to paragraph 2 of Art. 498 of the Civil Code of the Russian Federation, a retail purchase and sale agreement using machines is considered concluded from the moment the buyer performs the actions necessary to receive the goods.

In the event that the terms of a retail purchase and sale agreement are determined by the seller in forms or other standard forms and could be accepted by the other party only by joining the proposed agreement as a whole, such an agreement is an agreement of adhesion and is made in writing.

Sales receipts, cash receipts, and other documents are written evidence of the conclusion of a retail purchase and sale agreement. So, for example, in accordance with clause 20 of the Rules for the sale of certain types of goods, a list of durable goods that are not subject to the buyer’s requirement to provide him free of charge for the period of repair or replacement of a similar product, and a list of non-food products of proper quality that are not subject to return or exchange for a similar product of a different size, shape, dimension, style, color or configuration, approved by Decree of the Government of the Russian Federation of January 19, 1998 N 55, in peddling trade along with the goods (with the exception of food products specified in paragraph 2, paragraph 4 of these Rules), the buyer is given a sales receipt, which indicates the name of the product and information about the seller, the date of sale, quantity and price of the product, and also includes the signature of the seller’s representative.

The norms of the commented article are special in relation to general standards on the form of the transaction and are subject to application to all retail purchase and sale agreements (including the buyer’s ability to refer to witness testimony), unless otherwise provided by law or the contract to certain species retail sales contracts. This also applies to retail sales contracts for which the execution and execution are separated in time. So, for example, in accordance with clause 31 of the Decree of the Government of the Russian Federation of July 21, 1997 N 918 “On approval of the Rules for the sale of goods by sample”, if the delivered goods are transferred to the buyer or recipient at his place of residence or other address indicated by him, the goods are accepted by the buyer or recipient in accordance with the data of the accompanying document (notice, receipt) for the goods.

In accordance with clause 20 of the Rules for the sale of goods remotely, approved by Decree of the Government of the Russian Federation of September 27, 2007 N 612, a contract for the retail sale of goods by remote means is considered concluded from the moment the seller issues a cash or sales receipt or other document confirming payment for the goods to the buyer, or from the moment the seller receives a message about the buyer’s intention to purchase the goods . When the buyer pays for goods in non-cash form or sells goods on credit (except for payment using bank payment cards), the seller is obliged to confirm the transfer of goods by drawing up an invoice or a goods acceptance certificate.

The absence of a consumer's cash or sales receipt or other document certifying the fact and conditions of purchase of goods is not grounds for refusal to satisfy his requirements by the seller (manufacturer, authorized organization or authorized individual entrepreneur, importer), including requirements for replacement of goods, elimination its shortcomings, etc. Thus, when returning an item, the buyer must confirm that the item being returned was purchased from this seller. In the event of a dispute, the buyer, in the absence of a cash receipt, sales receipt or other document, has the right to refer to witness testimony in confirmation of the conclusion of the contract and its terms, which are assessed by the court in conjunction with all evidence collected in the case.

2. A cash receipt is a primary accounting document printed by cash register equipment on paper, confirming the fact of a cash payment and (or) payment using payment cards between the user and the buyer (client), containing information about these calculations registered programmatically - cash register hardware that ensures proper accounting Money when making payments, in accordance with the Decree of the Government of the Russian Federation dated July 23, 2007 N 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs". In contrast to a cash receipt, a sales receipt indicates not only the price, but also the type and quantity of goods sold.

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Collection of legislation of the Russian Federation. 2007. N 31. Art. 4089.

The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their accounting, storage and destruction are established by Decree of the Government of the Russian Federation of May 6, 2008 N 359 “On the procedure for making cash payments and (or) settlements using payment cards without application of cash register equipment".

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Collection of legislation of the Russian Federation. 2008. N 19. Art. 2191.

The sales receipt form is not contained in the albums of unified forms of primary accounting documentation. In this regard, the letter of the Ministry of Finance of Russia dated February 11, 2009 N 03-11-06/3/28 explains that taxpayers have the right to independently approve the form of a sales receipt, while observing the provisions of Federal Law dated November 21, 1996 N 129- Federal Law “On Accounting”. According to Art. 9 of the said Law, all business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.

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Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132 “On approval of unified forms of primary accounting documentation for accounting of trade operations” // Accounting. 1999. N 3.

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:

a) name of the document;

b) date of preparation of the document;

c) the name of the organization on whose behalf the document was drawn up;

e) measures of business transactions in physical and monetary terms;

f) the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;

g) personal signatures of these persons.

The design of a sales receipt may vary depending on the type of product. Reflection of additional information on the sales receipt, including the name of the buyer, is possible only by agreement with the seller of the goods.

The issuance of a cash receipt, and in some cases a sales receipt, is the responsibility of the seller under a retail purchase and sale agreement, which is ensured by the rules of public law. Using control cash registers determined Federal law dated May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards”, in accordance with Art. 2 of which cash register equipment included in State Register, is applied on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of sale of goods, performance of work or provision of services. There are exceptions to the general rule established by law. Organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can produce cash cash settlements and (or) settlements using payment cards without the use of cash register equipment when carrying out the following types of activities:

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Collection of legislation of the Russian Federation. 2003. N 21. Art. 1957.

— sale of newspapers and magazines, as well as related products in newsstands, provided that the share of sales of newspapers and magazines in their turnover is at least 50% and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation;

- trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of trade in shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similar ones located in these places trading places, open counters inside covered market premises, equipped and ensuring the display and safety of goods when selling non-food products;

- small-scale retail trade in food and non-food products (with the exception of technically complex goods and food products that require certain storage and sale conditions) from hand carts, baskets, trays;

— sale of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the field of railway transport;

— sales in rural areas (except for regional centers and urban-type settlements) medicines in pharmacies located in paramedic and obstetric centers;

— trade in kiosks of ice cream and soft drinks on tap;

- trade in beer, kvass, milk from tanks, vegetable oil, live fish, kerosene, as well as waddling vegetables and melons;

In the letter of Roskomtorg dated March 17, 1994 N 1-314/32-9 “On the approximate rules for the operation of an enterprise retail and Basic requirements for the work of small retail trading network“It is noted that the enterprise is obliged to give the buyer, along with the purchase, a receipt for the purchase printed by a cash register, confirming the fulfillment of obligations under the sales contract between the buyer and this enterprise. When selling technically complex goods and other non-food products, which in case of failure during the warranty period can be returned to the store, the buyer is issued a sales receipt indicating the name (number) of the store, the name and grade (article) of the product, price, date of sale and name of the seller. The sales receipt is issued in two copies, one of which is given to the buyer. The technical passport for the product also contains the date and year of sale, the store stamp, and the name of the seller.

It is the buyer's responsibility to keep the cash receipt until leaving the self-service sales area.

The law enforcement practice of using cash receipts as evidence of the conclusion of a purchase and sale agreement and its terms is ambiguous. Thus, by Resolutions of the FAS Central District dated August 4, 2009 N A23-1880/08G-19-117, FAS Northwestern District dated October 8, 2009 N A56-58546/2008, a cash receipt was recognized as improper evidence, in which does not contain information about the purchased product. By decisions of the Federal Antimonopoly Service of the Moscow District dated August 26, 2009 N KG-A40/7959-09 and the Seventeenth Arbitration Court of Appeal dated February 18, 2009 N A60-25777/2008, witness testimony was recognized as adequate evidence of the conclusion of a contract for the sale of counterfeit products and, therefore, a violation of the exclusive right of the copyright holder. The Federal Antimonopoly Service of the Moscow District, in Resolution No. KG-A41/5437-08 of June 26, 2008, indicated that within the meaning of Art. 493 of the Civil Code of the Russian Federation, a cash receipt is a document confirming the fact of concluding a retail purchase and sale agreement.

3. To confirm the fact of concluding a retail purchase and sale agreement, operational documentation with a note about payment and a control tape for the cash register can be used as other documents. In accordance with clause 14 of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs, approved by Decree of the Government of the Russian Federation of July 23, 2007 N 470, all cash registers must have a control tape and must be stored for at least five years (letter of the Federal Tax Service of Russia for Moscow dated November 2, 2005 N 22-12/80195).

______________ "___" _________ 20__

Hereinafter referred to as the “Seller”, represented by ___________________________________________, acting on the basis of _____________ on the one hand, and _____________________________________________________, hereinafter referred to as the “Buyer”, represented by _________________________________________________, acting on the basis of ___________________, on the other hand, collectively hereinafter referred to as the “Parties”, have entered into this Agreement as follows:

1. General provisions and subject of the Agreement

1.1. The Seller undertakes to transfer the ownership of the Goods and related documents to the Buyer ( technical certificate for the product containing a warranty card and instructions for assembly and operation), and the Buyer undertakes to accept this Product and related documents and pay for it to the Seller the amount of money (price) determined by this Agreement.

1.2. In this Agreement, the Goods mean household furniture (leisure furniture in sets and individual items).

1.3. Description of the Product, assortment, quantity, completeness, unit price of the Product and the total price of the contract are determined by the Parties and are indicated in the Specification (Appendix No. 1), which is an integral part of this Agreement. The list of requirements (characteristics) for the Product specified in the Specification is exhaustive.

1.4. The Seller undertakes to transfer to the Buyer Goods of proper quality, intended for personal, family, home or other use not related to business activities.

1.5. The Seller guarantees to the Buyer that the Goods at the time of concluding this Agreement and at the time of its transfer to the Buyer are not pledged, seized and are not the subject of claims by third parties.

1.6. If the terms of the Specification contradict this Agreement, the terms of this Agreement shall apply.

2. Price and payment procedure

2.1. The total cost (price) of the Goods is determined in rubles and is indicated in the Specifications.

2.2. The cost of the Goods includes packaging, labeling, relevant documentation, accessories, information on how to use the Goods, VAT.

2.3. At the time of concluding this Agreement, the Buyer makes an advance payment in the amount of 40% of total cost Product. The Buyer is obliged to pay the remaining amount of funds 3 (three) banking days before the date of readiness of the Goods specified in the Specification.

2.4. Payment for the Goods is carried out by depositing funds into the Seller’s bank account specified in the details of this Agreement, or to the Seller’s cash desk, with the obligatory indication in the “Base of payment” column of the payment order the invoice number for payment issued by the Seller.

2.5. When the Buyer purchases the Goods with funds received from a commercial bank on credit, the Seller is not responsible for the actions of the bank providing credit services.

3. Production time and procedure for transfer of the Goods

3.1. The production time for the Goods is no more than 35 calendar days from the date of receipt of funds to the Seller in accordance with clause 2.3. actual agreement.

3.2. The transfer of the Goods is carried out to the delivery address specified in the Specifications.

3.3. Notification of the Buyer about the readiness of the Goods is carried out by the Seller's dispatch service within one business day before the date specified in the Specification, by telephone number specified in the Specification or by means of Email. Responsibility for providing contact information is borne by the Buyer.

3.4. Delivery of the Goods is carried out in the manner specified in the specification at the request of the Customer and can be carried out:

by the Seller up to ___ km, unless otherwise provided by this Agreement or an additional agreement of the parties. In this case, the delivery service includes lifting the Goods to the floor, its assembly and installation. Delivery time is from 9.00 to 22.00;
self-pickup by the Buyer of the Goods from the Seller’s warehouse. The Buyer accepts the Goods at the address: ________________________________________________________________. In this case, the Goods are checked upon shipment of the Goods from the Seller’s warehouse. After shipment of the Goods from the warehouse, the Seller is not responsible for damage resulting from the transportation of the Goods, as well as loading and unloading operations.
transport company specified by the Buyer subject to the following conditions:
The buyer independently enters into a transportation contract with the transport company;
The Buyer provides an application (Appendix No. 2) to the Seller in the prescribed form and transfers it to the latter via fax or electronic communication;
The Buyer issues a power of attorney to the transport company for the right to represent its interests during acceptance and transfer of the Goods;
Transport company independently selects the Goods from the Seller’s warehouse.

3.5. For the smooth entry, unpacking, assembly, and installation of the Goods on the premises, the Buyer is obliged to:

Protect flooring apartments;
Remove fragile and expensive items from the path of movement and assembly of the Goods.

3.6. The maximum period for transfer of the Goods by the Seller cannot exceed 45 (forty-five) calendar days from the date of conclusion of this Agreement.

3.7. The Goods are transferred to the Buyer, and in case of his absence, they can be transferred to any other person (hereinafter referred to as the “Recipient”) upon presentation of documents confirming full payment for the Goods.

3.8. The Buyer (Recipient) is obliged to ensure acceptance of the Goods in compliance with paragraphs. 3.9., 3.10 of this Agreement.

3.9. Upon acceptance of the Goods, the Buyer (Recipient) is obliged to check the Goods for quantity, completeness, quality, including the presence of visible defects, such as: scratches, chips, dents, tears on specific wooden elements, tears, cuts, snags, dirt upholstery material Product.

3.10. If there are any claims to the quality of the Goods that arose during the acceptance of the Goods under this Agreement, the Buyer (Recipient) declares them by making appropriate entries in the shipping documents for the Goods, indicating specific shortcomings (defects) and stated requirements to the Seller.

3.11. If the Buyer (Recipient) accepted the Goods in violation of clause 3.10 of this Agreement and claims for quantity, completeness, quality, including the presence of visible defects in the Goods specified in clause 3.10. of this contract, were not declared at the time of acceptance of the Goods, then it is considered that the Goods were delivered of proper quality, and the Seller’s obligation to transfer the Goods of proper quality is fulfilled, and subsequently the elimination of such shortcomings (defects) is carried out at the Buyer’s expense.

3.12. Ownership of the Goods, as well as the risk of accidental damage or destruction of the Goods, passes from the Seller to the Buyer at the time of the actual transfer of the Goods to the Buyer (Recipient) and the signing of shipping documents for the Goods .

4. Warranty period. Exchange and return of goods

4.1. The warranty period for the Product is 18 months and is calculated from the moment of its actual transfer to the Buyer (Recipient). If it is not possible to establish the date of transfer of the Goods, then the warranty period is calculated from the date of manufacture of the Goods.

4.2. The condition for free warranty service is the use of the Product for its intended purpose, as well as compliance with the established rules for operating the Product.

4.3. The concept of “Warranty service” means the elimination by the Seller of defects that arose after acceptance of the Goods by the Buyer (Recipient) and identified during operation.

4.4. The warranty does not cover normal wear and tear. components or parts of the Product or defects resulting from improper operation of the Product or use of the Product for other purposes

4.5. In accordance with Government Decree dated January 19, 1998. No. 55 household furniture of proper quality cannot be returned or exchanged for a similar product of a different size, shape, dimension, style, color or configuration. Household furniture is included in the list of goods that are not subject to the Buyer’s requirement to provide it free of charge for the period of repair or replacement of a similar product

4.6. Return of a product of proper quality is possible if its presentation, consumer properties, as well as documents confirming the fact and conditions of purchase of the specified product are preserved.

4.7. If the consumer refuses the goods, the seller must return to him the amount of money paid by the consumer under the contract, with the exception of the seller’s expenses for delivery of the returned goods from the consumer, based on the data provided by the involved transport companies.

4.8. If deficiencies (defects) of the Product are identified during operation, the Buyer sends a claim to the Seller in writing, indicating the specific deficiency (defect), its nature, circumstances and time of occurrence of the deficiency (defect) and sets out its requirements.

4.9. By mutual agreement of the Parties, the period for eliminating shortcomings (defects) cannot exceed 45 (forty-five) calendar days, calculated from the date the Seller receives such requirements.

5. Dispute resolution procedure. Responsibility of the parties

5.1. All disputes and claims that may arise on the merits or in the process of execution of this Agreement, the Parties will strive to resolve through negotiations.

5.2. If it is impossible to resolve a dispute through negotiations, disputes may be resolved in court as provided for by the legislation of the Russian Federation.

5.3. The Seller is liable only to the Buyer in the event of failure to fulfill and (or) improper fulfillment by the former of its obligations under this Agreement in the manner and within the limits provided for by the current legislation of the Russian Federation.

5.4. If the Seller violates the deadline for transfer of the Goods provided for in clause 3.6. of this Agreement, in whole or in part, the Buyer has the right to demand payment by the Seller of a penalty in the amount of 0.5% of the cost of the Goods not delivered on time for each day of delay.

5.5. In case of postponement of the date of transfer of the Goods at the initiative of the Buyer for a period of more than 5 (five) working days from the previously agreed date, the Buyer shall pay the Seller a penalty in the amount of 0.5% of the total cost of the Goods for each day of postponement.

5.6. If the Buyer refuses to fulfill this Agreement, the Seller has the right to demand reimbursement from the Buyer of all expenses incurred related to the execution of this Agreement.

6. Force majeure

6.1. The terms of obligations under this Agreement are postponed in cases of force majeure circumstances caused by floods, earthquakes, fires, natural anomalies, epidemics, military conflicts, military coups, terrorist attacks, strikes, orders or other administrative intervention from the government, as well as other circumstances __________ outside the control of the Parties for the duration of these circumstances.

6.2. The Party that finds itself under the influence of the circumstances listed in clause 6.1. is obliged to immediately, but no later than 3 (three) calendar days, notify the other Party of the fact of their occurrence and termination, if possible confirming the occurrence of the circumstances with documents issued by the competent authorities.

6.3. If force majeure circumstances last for more than 3 (three) months, the Parties have the right to unilaterally refuse to fulfill this Agreement.

7. Final provisions

7.1. In all other respects not provided for in this Agreement, the Parties are guided by the current legislation of the Russian Federation.

7.2. This Agreement comes into force from the moment it is signed by the Parties and the Buyer makes an advance payment in accordance with clause 2.3 of this Agreement and is valid until the Parties fully fulfill all obligations assumed under this Agreement.

7.3. The Buyer has the right to make changes to this Agreement or refuse to execute it without reimbursing the Seller for expenses incurred within 2 (two) business days from the date of signing this Agreement, having notified the Seller in writing.

7.4. All annexes and additional agreements to this Agreement become its integral parts and are valid only if they are made in writing and signed by both Parties.

7.5. The Agreement is considered fulfilled from the moment of actual transfer of the Goods to the Buyer (Recipient) and signing of the shipping documents.

The Agreement is drawn up in two copies, one of which remains with the Seller, and the second is transferred to the Buyer.

7.6. By signing this Agreement, the parties confirm that the Seller has brought to the attention of the Buyer the following information: information about the main consumer properties and functional purpose Product; about the materials from which the Goods are made and which are used in its finishing; about the price of the Goods in rubles; about the terms of purchase of the Goods; about the warranty period; about the rules and conditions for effective and safe use Product; about standards mandatory requirements which the Product must comply with; about the service life of the Product; about the address and name of the manufacturer; about the rules for selling Goods; about the organization-seller and its mode of operation, as well as other necessary information in accordance with Art. 10 of the Law of the Russian Federation dated 02/07/1992 N 2300-1 “On the protection of consumer rights.”

7.7. Color and texture natural wood and the skins are theirs natural characteristics, as a result of which the Seller cannot guarantee a complete match color shades and invoices of both different units of the Goods and various parts one unit of the Goods. Minor discrepancy in color shades and textures of both different units of the Product, and different parts of one unit of the Product, made of natural wood and leather; light folds on facing material soft elements that appear after removing loads and disappear after light smoothing by hand; deviation from overall dimensions within 20mm per product; abrasions of furniture coverings made of genuine leather that arise during the use of furniture are not defects.

7.8. The Seller hereby notifies the Buyer that bringing the Goods into the premises is possible only if the width of the doorway is at least 750mm, the height is at least 2000mm, and the width of corridors and other rooms is at least 1200mm. Width mismatch doorways, as well as corridors and other premises, the above data does not constitute grounds for refusal of the Goods. Measurements are made by the Buyer independently.

7.9. By signing this Agreement, the Buyer agrees to receive informational messages regarding the Product he ordered to the telephone numbers specified in the details of this Agreement.

Purchase and sale procedures must be properly documented. Otherwise there may be quite a large number of difficulties.

A retail purchase and sale agreement has a large number of different nuances. Preliminary familiarization with everything will make it possible to avoid various kinds of complications in the future.

There are a large number of different regulatory and legal documents related directly to the preparation of this type of agreement.

Significantly simplifies the compilation process financial statements such an agreement. You should not make mistakes when drafting. Otherwise, the contract may simply be declared invalid.

Basic moments

To carry out the procedure for acquiring any property and subsequent reporting on this procedure, it will be necessary to draw up a special one.

In the absence of this, it will be impossible to adequately reflect in detail the relevant information in the reporting.

At the legislative level, there is a list of situations when it will be necessary to compile such an agreement.

At the same time, there are circumstances in which such a retail purchase and sale agreement is not required.

It all depends on the status of the buyer, the seller, and many other factors. All of them are reflected in Civil Code RF, other regulatory legislative documents.

The main issues that need to be considered first include the following:

definitions;
types of agreement;
legal framework.

Definitions

A retail purchase and sale agreement is a document of strict accountability. Therefore, the process of compiling it is reflected in sufficient detail in specialized legislative acts.

But for a correct interpretation of the information reflected in such acts, it is necessary to analyze some concepts and definitions.

The main and most significant include the following:

buyer;
salesman;
retail;
seller's liability;
an object;
method of conclusion.

Under the terms "buyer" and "seller"	Refers to the parties who enter into the relevant type of agreement. The buyer pays for the goods in some way, the seller, in turn, transfers the goods themselves. In addition, in certain situations it is necessary to draw up additional documents in an agreement of this type. Usually this is an act of acceptance and transfer, as well as some others
Under the term "retail"	This implies the process of selling goods individually, in single copies. However, you should remember some significant nuances associated with the process of selling in this way. The seller is responsible for the quality of such goods. Such responsibility is again outlined in sufficient detail in the legislation. First of all – for the quality of the goods provided
"An object"	A specific product specified in the sales contract, sold in the manner in question, at retail. It is for him that the money is transferred. Moreover, the format of the purchase and sale agreement primarily depends on the type of product. One type is used for the purchase of real estate, while at the same time, when purchasing a car, you will need to use a different contract form. There are many nuances associated with these types of documents.
Under the method of conclusion	Typically this involves a process of joining. In certain cases, the nuances of the procedure are simply not agreed upon with the seller. Then, before you start selling a certain product, you will need to carefully understand these issues. Subsequently, this will avoid the emergence of controversial issues and conflict situations.

Types of agreement

The Civil Code of the Russian Federation establishes a fairly large number of the most different types ways of selling. The situation is similar with contracts drawn up.

On this moment There are the following types of documents of the type indicated above:

In each of the above cases, a special agreement must be drawn up. However, there are some peculiarities.

In the absence of certain experience in the formation of such documents, it is imperative to familiarize yourself with a correctly compiled sample.

Varieties of agreements, a complete list of them - all this is presented in the relevant legislative norms. The retail purchase and sale agreement is considered concluded from the moment of payment.

Moreover, it is not at all necessary that such an agreement should be drawn up on a separate form, in compliance with all the basic rules for drawing up such documentation.

Sometimes it is enough just to carry out the very fact of payment and draw up a sales receipt.

Even if any problems arise later, it will be enough to have only the documents indicated above.

Legal basis

The main legislative section that you need to focus on when drawing up a purchase and sale agreement is

Civil Code of the Russian Federation. First of all, you should pay attention to the following articles:

	Describes the process of drawing up a standard purchase and sale agreement between two entities in the Russian Federation
	The main features of the form of a retail purchase and sale agreement are indicated
	What is a public offer and how should it be drawn up?
	Obliges the seller to provide the most detailed, detailed information about the product
	An algorithm for selling goods is established when drawing up a corresponding contract and the need for its subsequent acceptance within a certain period is indicated.
	How goods are sold using samples; this article also establishes the basic rules for selling goods with delivery, retail, but remotely
	How is the sales algorithm implemented using automation tools (special machines, various other devices)
	How is a product sold if it is delivered directly to the buyer?
	How payment for goods is made determines its direct cost
	/sales
	How is the procedure for exchanging goods carried out?
	What rights does the buyer have if he was sold a product of inadequate quality?
	How should the process of compensation for the difference in the cost of goods be carried out when they are provided with inadequate quality?

All the above articles are actually considered in detail Various types contracts for retail trade. There are many differences for this type of agreement.

That is why it is worth carefully studying all regulatory and legal acts. Otherwise, both the seller and the buyer may experience any difficulties in the future.

Also, familiarization with the relevant sections will significantly simplify the procedure for protecting your own rights and interests.

If such a need arises, you need to contact the consumer rights protection department or immediately go to court. Both methods have their advantages and disadvantages. Going to court allows you to complete the review process faster.

How to fill out the retail purchase and sale agreement form

The process of drawing up a contract of this type has a large number of different nuances and features.

Basic questions, studying them in advance will make it possible to avoid a variety of difficulties:

content;
essential conditions;
who may be the parties;
liability by agreement;
completed example.

Despite the fact that the agreement may differ significantly depending on various aspects, in general the content is standard.

Such a document most often includes the following main sections:

number of the contract being drawn up, full name of the document;
date and place of compilation;
salesman;
buyer;
subject of the agreement;
contract price, settlement procedure;
procedure for transfer of goods;
rights and obligations of the parties;
guarantee period;
liability of the parties;
resolution procedure;
final provisions;
bank details, as well as addresses of the parties.

Depending on the subject of the contract, the format of this document may differ significantly. If the purchase amount is large enough, then you should definitely familiarize yourself with all the essential nuances in advance.

And also consult a qualified specialist. This will allow you to avoid a variety of difficulties and problems.

Essential conditions

To the most important conditions It is worth mentioning the algorithm for transferring the product itself.

When standard procedure purchases must indicate the following points:

Who may be the parties

On the territory of the Russian Federation, any restrictions on trade relations between individuals, legal entities do not overlap.

The situation is similar with individual entrepreneurs. Then contracts of the type in question can be concluded without any problems between the following persons:

legal;
physical;
individual entrepreneurs.

Responsibility under the agreement

In accordance with the Civil Code of the Russian Federation, the seller, supplier and manufacturer are responsible for the quality of the goods purchased by the buyer.

There are specialized legal provisions governing liability under a retail purchase and sale agreement.

Completed example

In this way, errors can be reduced to a minimum. This is especially important in case you need to protect your rights in court in the future.