diff --git a/vendor/magento/module-sales-inventory/Model/Plugin/Order/CreditmemoDocumentFactoryPlugin.php b/vendor/magento/module-sales-inventory/Model/Plugin/Order/CreditmemoDocumentFactoryPlugin.php
new file mode 100644
index 00000000000..74b3f52fd91
--- /dev/null
+++ b/vendor/magento/module-sales-inventory/Model/Plugin/Order/CreditmemoDocumentFactoryPlugin.php
@@ -0,0 +1,95 @@
+<?php
+/**
+ * Copyright © Magento, Inc. All rights reserved.
+ * See COPYING.txt for license details.
+ */
+declare(strict_types=1);
+
+namespace Magento\SalesInventory\Model\Plugin\Order;
+
+use Magento\Sales\Api\Data\CreditmemoCommentCreationInterface;
+use Magento\Sales\Api\Data\CreditmemoCreationArgumentsInterface;
+use Magento\Sales\Api\Data\CreditmemoInterface;
+use Magento\Sales\Api\Data\InvoiceInterface;
+use Magento\Sales\Api\Data\OrderInterface;
+use Magento\Sales\Model\Order\CreditmemoDocumentFactory;
+
+/**
+ * Synchronize "back_to_stock" with extension attribute "return_to_stock_items"
+ *
+ * @see \Magento\SalesInventory\Observer\RefundOrderInventoryObserver
+ */
+class CreditmemoDocumentFactoryPlugin
+{
+    /**
+     * Synchronize "back_to_stock" with extension attribute "return_to_stock_items" for creditmemo items
+     *
+     * @param CreditmemoDocumentFactory $subject
+     * @param CreditmemoInterface $creditmemo
+     * @param OrderInterface $order
+     * @param array $items
+     * @param CreditmemoCommentCreationInterface|null $comment
+     * @param bool $appendComment
+     * @param CreditmemoCreationArgumentsInterface|null $arguments
+     * @return CreditmemoInterface
+     * @SuppressWarnings(PHPMD.UnusedFormalParameter)
+     */
+    public function afterCreateFromOrder(
+        CreditmemoDocumentFactory $subject,
+        CreditmemoInterface $creditmemo,
+        OrderInterface $order,
+        array $items = [],
+        CreditmemoCommentCreationInterface $comment = null,
+        $appendComment = false,
+        CreditmemoCreationArgumentsInterface $arguments = null
+    ): CreditmemoInterface {
+        if ($arguments !== null
+            && $arguments->getExtensionAttributes() !== null
+            && $arguments->getExtensionAttributes()->getReturnToStockItems() !== null
+        ) {
+            $returnToStockItems = $arguments->getExtensionAttributes()->getReturnToStockItems();
+            foreach ($creditmemo->getItems() as $item) {
+                if (in_array($item->getOrderItemId(), $returnToStockItems)) {
+                    $item->setBackToStock(true);
+                }
+            }
+        }
+        return $creditmemo;
+    }
+
+    /**
+     * Synchronize "back_to_stock" with extension attribute "return_to_stock_items" for creditmemo items
+     *
+     * @param CreditmemoDocumentFactory $subject
+     * @param CreditmemoInterface $creditmemo
+     * @param InvoiceInterface $invoice
+     * @param array $items
+     * @param CreditmemoCommentCreationInterface|null $comment
+     * @param bool $appendComment
+     * @param CreditmemoCreationArgumentsInterface|null $arguments
+     * @return CreditmemoInterface
+     * @SuppressWarnings(PHPMD.UnusedFormalParameter)
+     */
+    public function afterCreateFromInvoice(
+        CreditmemoDocumentFactory $subject,
+        CreditmemoInterface $creditmemo,
+        InvoiceInterface $invoice,
+        array $items = [],
+        CreditmemoCommentCreationInterface $comment = null,
+        $appendComment = false,
+        CreditmemoCreationArgumentsInterface $arguments = null
+    ): CreditmemoInterface {
+        if ($arguments !== null
+            && $arguments->getExtensionAttributes() !== null
+            && $arguments->getExtensionAttributes()->getReturnToStockItems() !== null
+        ) {
+            $returnToStockItems = $arguments->getExtensionAttributes()->getReturnToStockItems();
+            foreach ($creditmemo->getItems() as $item) {
+                if (in_array($item->getOrderItemId(), $returnToStockItems)) {
+                    $item->setBackToStock(true);
+                }
+            }
+        }
+        return $creditmemo;
+    }
+}
diff --git a/vendor/magento/module-sales-inventory/etc/di.xml b/vendor/magento/module-sales-inventory/etc/di.xml
index e7464d6df3f..9efc3520685 100644
--- a/vendor/magento/module-sales-inventory/etc/di.xml
+++ b/vendor/magento/module-sales-inventory/etc/di.xml
@@ -6,11 +6,8 @@
  */
 -->
 <config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="urn:magento:framework:ObjectManager/etc/config.xsd">
-    <type name="Magento\Sales\Model\RefundOrder">
-        <plugin name="refundOrderAfter" type="Magento\SalesInventory\Model\Plugin\Order\ReturnToStockOrder"/>
-    </type>
-    <type name="Magento\Sales\Model\RefundInvoice">
-        <plugin name="refundInvoiceAfter" type="Magento\SalesInventory\Model\Plugin\Order\ReturnToStockInvoice"/>
+    <type name="Magento\Sales\Model\Order\CreditmemoDocumentFactory">
+        <plugin name="sales_inventory_creditmemo_item_set_back_to_stock" type="Magento\SalesInventory\Model\Plugin\Order\CreditmemoDocumentFactoryPlugin"/>
     </type>
     <type name="Magento\Sales\Model\Order\Validation\RefundOrderInterface">
         <plugin name="refundOrderValidationAfter" type="Magento\SalesInventory\Model\Plugin\Order\Validation\OrderRefundCreationArguments"/>