Declaration of the volume of retail sales of beer and beer drinks. Filling out a beer declaration for individual entrepreneurs

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Goryunov Evgeniy

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Dear Irina, you can sell beer in a bar, in addition you will have to report on sales volumes

Article 14. Accounting and declaration of production volume, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, use of production facilities
1. Organizations engaged in the production and (or) circulation of ethyl alcohol, alcoholic and alcohol-containing food products, as well as alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products are required to record and declare the volume of their production and (or) turnover.
Individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, poiret, and mead are required to record and declare the volume of their retail sales.

Organizations engaged in the production of ethyl alcohol and alcoholic products using it, the production of beer and beer drinks, cider, poire, mead, are required to record and declare the use of production facilities.
(as amended by Federal Law dated July 23, 2013 N 232-FZ)

4. The procedure for recording the volume of production, turnover and (or) use of ethyl alcohol, alcohol and alcohol-containing products, the procedure for recording the use of production capacity, the procedure for submitting declarations on the volume of production, turnover and (or) use of ethyl alcohol, alcohol and alcohol-containing products, and use production capacity and the form of these declarations are established by the Government of the Russian Federation.
The executive authorities of the constituent entities of the Russian Federation send in electronic form the information contained in the declarations on the volume of retail sales of alcoholic and alcohol-containing products to the federal executive authority authorized by the Government of the Russian Federation, which transmits this information to the federal executive authority that carries out the functions of forming official statistical data. information.
Organizations engaged in the retail sale of alcohol and alcohol-containing products, and individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, poire, mead, submit electronic copies of declarations on the volume of retail sales of alcohol and alcohol-containing products to the federal executive body authorized by the Government of the Russian Federation authorities.

Beer is an alcohol-containing product, but not non-alcoholic, over 7% alcohol is alcoholic, and non-alcoholic is not at all,

Article 13. Regulation of export and import of alcoholic products

1. Export from the Russian Federation or import into the Russian Federation of alcoholic products is carried out by organizations in the manner established by the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs, in compliance with the requirements provided for by this Federal Law.
(Clause 1 as amended by Federal Law dated July 18, 2011 N 218-FZ)
2. Lost power. - Federal Law of July 21, 2005 N 102-FZ.
- ConsultantPlus: note.
Federal Law No. 102-FZ of July 21, 2005, in paragraph three of Article 13, replaces the words “state standards, technical conditions in the field of production and circulation of alcoholic products” with the words “technical regulations” from the date of entry into force of the relevant technical regulations.
- 3. The quality of alcoholic products imported into the Russian Federation must not be lower than the quality of alcoholic products provided for by state standards, technical conditions in the field of production and circulation of alcoholic products.

4. The procedure for regulating the import of alcoholic products and monitoring the quality of alcoholic products imported into the Russian Federation are established by the Government of the Russian Federation.
(as amended by Federal Law dated July 18, 2011 N 218-FZ)

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Naumova Anastasia

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Hello.

To sell beer, beer drinks, poire, cider and mead, an individual entrepreneur license is not required, you can start trading, just send a notification to Rospotrebnadzor and make changes to the OKVED codes if they are changed/added.

Requirements for selling beer:

the federal law
“On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products”
Organizations and individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, poire, mead, must have for such purposes in ownership, economic management, operational management or lease stationary retail facilities and warehouse premises, as well as cash register equipment, if otherwise is not established by federal law.
The requirements specified in paragraph three of this clause do not apply to retail sales beer and beer drinks, cider, poiret, mead, carried out by organizations and individual entrepreneurs when they provide catering services.

That. when selling beer together when providing catering services to individual entrepreneurs, there is not even a need to have a permanent premises and storage space.

And is non-alcoholic beer considered an alcoholic drink?
Irina

7) alcoholic products - food products, which is produced with or without the use of ethyl alcohol produced from food raw materials and (or) alcohol-containing food products, with an ethyl alcohol content of more than 0.5 percent of the finished product volume, with the exception of food products in accordance with the list established by the Government of the Russian Federation. Alcohol products are divided into types such as spirits (including vodka), wine, fruit wine, liqueur wine, sparkling wine (champagne), wine drinks, beer and drinks made from beer, cider, poiret, mead

Irina, good afternoon.

Can I sell beer and beer drinks on the premises of the bar?

Yes, individual entrepreneurs can carry out retail sales of beer and beer drinks. Paragraph 2 of Article 16 of the Federal Law “On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products” establishes a closed list of places where the sale of alcoholic products is prohibited. Bars are not included.

Is non-alcoholic beer considered an alcoholic drink?

Beer refers to alcoholic products.

Will there be any additional reporting required for beer sales?

In accordance with the Federal Law “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products,” organizations and individual entrepreneurs engaged in the retail sale of beer must submit declarations on the volume of retail sales of alcoholic products to Rosalkogolregulirovanie (clause 4 Article 14 of the relevant law):

Organizations engaged in the retail sale of alcohol and alcohol-containing products, and individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, poire, mead, submit electronic copies of declarations on the volume of retail sales of alcohol and alcohol-containing products to the federal executive body authorized by the Government of the Russian Federation authorities.

Hello. If you meet the rules for sale (that is, the premises are decorated as a bar), then you can. The main thing is that there are no objects nearby where the sale of alcohol is prohibited.

Article 16. Special requirements for retail sale and consumption (drinking) of alcoholic products
1. Retail sale of alcoholic products (except for beer and beer drinks, cider, poiret, mead) is carried out by organizations.

Retail sales of beer and beer drinks, cider, poiret, mead are carried out by organizations and individual entrepreneurs.
(as amended by Federal Law dated December 25, 2012 N 259-FZ)
2. Retail sale of alcoholic beverages is not permitted:
in children's, educational, medical organizations, sports facilities, and adjacent territories;
in cultural organizations, with the exception of the retail sale of alcoholic products carried out by organizations, and the retail sale of beer and beer drinks, cider, poire, mead, carried out by individual entrepreneurs when they provide catering services;
(as amended by Federal Law dated December 25, 2012 N 259-FZ)
without accompanying documents in accordance with the requirements of Article 10.2 of this Federal Law, without information established by paragraph 3 of Article 11 of this Federal Law, without certificates of conformity or declarations of conformity, without marking in accordance with Article 12 of this Federal Law.
The ban on the retail sale of alcoholic products in the places specified in paragraphs five and seven of this paragraph does not apply to the retail sale of alcoholic products with an ethyl alcohol content of no more than 16.5 percent of the volume of finished products carried out by organizations, and to the retail sale of beer and beer gardens. drinks, cider, poire, mead, carried out by individual entrepreneurs, when these organizations and individual entrepreneurs provide catering services, as well as for the retail sale of alcoholic beverages carried out by duty-free shops.
(as amended by Federal Law dated December 25, 2012 N 259-FZ)
3. Consumption (drinking) of alcoholic beverages is not allowed in the places specified in paragraphs two to seven of paragraph 2 of this article, in other public places, including in courtyards, in entrances, on stairs, landings, in elevators of residential buildings, on children's playgrounds, in recreational areas (within the boundaries of territories occupied by urban forests, squares, parks, city gardens, ponds, lakes, reservoirs, beaches, within the boundaries of other territories used and intended for recreation, tourism, physical education and sports) , with the exception of consumption (drinking) of alcoholic beverages purchased in organizations, consumption (drinking) of beer and beer drinks, cider, poire, mead purchased from individual entrepreneurs, when these organizations and individual entrepreneurs provide public catering services at the places where such services are provided.
(as amended by Federal Law dated December 25, 2012 N 259-FZ)
5. Retail sales of alcoholic beverages are not permitted from 11 p.m. to 8 a.m. local time, with the exception of retail sales of alcoholic beverages carried out by organizations and retail sales of beer and beer drinks, cider, poire, mead, carried out by individual entrepreneurs, when such organizations and individual entrepreneurs provide public catering services, as well as retail sales of alcoholic beverages carried out by duty-free shops.
(as amended by Federal Law dated December 25, 2012 N 259-FZ)
State authorities of the constituent entities of the Russian Federation have the right to establish additional restrictions on the time, conditions and places of retail sale of alcoholic products, including a complete ban on the retail sale of alcoholic products.
State authorities of the constituent entities of the Russian Federation establish for organizations engaged in the retail sale of alcoholic products (with the exception of public catering organizations), requirements for the minimum amount of paid authorized capital (authorized capital) in the amount of no more than 1 million rubles.
6. Organizations engaged in the retail sale of alcoholic products (with the exception of beer and beer drinks, cider, poire, mead) in urban settlements must have for such purposes ownership, economic management, operational management or lease, the period of which is determined by the contract and is one year or more, stationary retail facilities and warehouses with a total area of ​​at least 50 square meters, as well as cash register equipment.
(as amended by Federal Law dated December 25, 2012 N 259-FZ)
(as amended by Federal Law dated December 25, 2012 N 259-FZ)
Organizations and individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, poire, mead, must have for such purposes in ownership, economic management, operational management or lease stationary retail facilities and warehouse premises, as well as cash register equipment, if otherwise is not established by federal law.
(as amended by Federal Law dated December 25, 2012 N 259-FZ)
The requirements specified in paragraph three of this paragraph do not apply to the retail sale of beer and beer drinks, cider, poire, mead, carried out by organizations and individual entrepreneurs when they provide catering services.
(as amended by Federal Law dated December 25, 2012 N 259-FZ)
The requirements for stationary retail facilities and storage facilities specified in paragraphs one through three of this paragraph are established by the federal executive body authorized by the Government of the Russian Federation.

Tell me, please, does the declaration to FSRAR for individual entrepreneurs for the 3rd quarter of 16 (retail, draft beer store) now require filling out the sales section? Previously, they reported only on purchases,

Yes, the declaration on retail sales of beer, as before, should indicate data not only on purchases, but also on sales. Information only on purchases is submitted to EGAIS, and information on sales is not entered into this program. But the obligations to provide an alcohol declaration and the obligations to provide information to the Unified State Automated Information System are different obligations of a participant in the alcohol market and must be observed together. It can also be noted that, in addition to the declaration, the entrepreneur must reflect information about sales in the journal for recording the volume of retail sales of alcohol and alcohol-containing products and the procedure for filling it out.

Oleg the Good, Head of the Corporate Income Tax Department of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

How to draw up and submit a declaration on the volume of retail sales of beer and beer drinks, cider, poire and mead

Declaration form

Who submits the declaration

Organizations and entrepreneurs who retail beer and beer drinks, cider, poire and mead are required to draw up a declaration.

This is provided for in the paragraphs and Rules approved by Decree of the Government of the Russian Federation of August 9, 2012 No. 815.

Filling procedure

The procedure for filling out the declaration has been approved.

The declaration includes a title page and two sections. Fill it out for the reporting quarter (without cumulative total from the beginning of the year).

In Section I please indicate:

• in graphs and – Appendix 1 to the Procedure approved by order of the Federal Service for Alcohol Regulation of August 23, 2012 No. 231;
• in columns 3–5, column 3, columns 4–5, paragraph 1.5 of the Procedure approved by order of the Federal Alcohol Regulation Agency of August 23, 2012 No. 231;
• in column 6 – the balance of production at the beginning of the quarter;
• in columns 7–10 - receipt of products, including total purchases, as well as broken down into receipts from manufacturers, wholesale trade organizations and imports;
• in column 11 – product returns from customers;
• in column 12 - other income. For example, a surplus identified during an inventory;
• in column 13 - the total volume of product receipts;
• in columns 14–17 – product consumption, including retail sales, supplier returns and other expenses (for example, losses, shortages, etc.);
• in column 18 – balance of production at the end of the quarter.

In Section II please indicate:

• in graphs and – full name of the type and code of the type of product in accordance with Appendix 1 to the Procedure approved by Order of Rosalkogolregulirovanie dated August 23, 2012 No. 231;
• in columns 3–5 - data of the manufacturer or importer. Namely, in column 3 - its name, country, address (or name and place of residence). And in columns 4–5 - INN and KPP or taxpayer registration number, taxpayer registration number, business identification number of the manufacturer (importer). If the manufacturer (importer) is a separate division of the organization, indicate the checkpoint of the separate division. This is indicated in paragraph 1.5 of the Procedure approved by order of the Rosalkogolregulirovanie dated August 23, 2012 No. 231;
• in column 6 – abbreviated name of the supplier. If the supplier is a separate division of the organization, indicate its name in this column. When returning products from a buyer, indicate the buyer who returned the product;
• in columns 7–8 – TIN and KPP of the Russian supplier (buyer when returning products) or taxpayer registration number, taxpayer registration number, business identification number, TIN of a foreign supplier of products (buyer when returning products). If the supplier is a separate division of the organization, indicate in this column the checkpoint of this separate division;
• in column 9 – the date of shipment of the products indicated in the consignment note or customs declaration. When returning products by the buyer, indicate the date of return (arrival) of the product;
• in column 10 – number of the waybill;
• in column 11 - the number of the customs declaration (in case of purchasing imported products);
• in column 12 – the volume of products purchased and returned by the buyer according to the data of each consignment note or customs declaration.

But what if the accountant made a mistake and did not reflect some data in the declaration or did not reflect it completely? In this case, you will have to submit a clarification. In it, indicate the correct data for all columns for each separate division in the general order ().

How to connect to EGAIS

Organizations and entrepreneurs that produce, import, wholesale or retail alcohol products are required to record transactions in the Unified State Automated Information System. This is an electronic database for state control of the production and turnover of ethyl alcohol and alcohol-containing products.

Who is obliged to use EGAIS

Participants in the circulation of alcoholic products from manufacturers and importers to retailers are required to record the production, import, circulation, storage and sales of alcohol in the Unified State Automated Information System. Each category of organization has its own list of information that must be provided.

There are exceptions. Some transactions do not need to be recorded in EGAIS. And organizations and entrepreneurs in Crimea and Sevastopol have more time to connect to the system. The table below will help you understand who is required to work with EGAIS and from what period.

Who connects to EGAIS	What to enter in EGAIS	From what period	Base
wholesale alcoholic and alcohol-containing products	Purchasing and sales	From January 1, 2016
Entrepreneurs who purchase beer and beer drinks, cider, poiret, mead for subsequent retail sale	Sales are not recorded in EGAIS	From January 1, 2016	Subp. 1 item 2 art. 2 of the Law of June 29, 2015 No. 182-FZ
new products retail in cities	Procurement (including catering organizations)	From January 1, 2016	Subp. 1 item 2 art. 2 of the Law of June 29, 2015 No. 182-FZ
	Retail Exception: sale of alcohol by catering organizations. Such sales are not recorded in EGAIS	From July 1, 2016	Subp. 2 p. 2 art. 2 of the Law of June 29, 2015 No. 182-FZ
Organizations that sell alcohol retail in rural areas	Procurement	From January 1, 2016	Subp. 1 item 2 art. 2 of the Law of June 29, 2015 No. 182-FZ
	Retail	From July 1, 2017	Subp. 3 p. 2 art. 2 of the Law of June 29, 2015 No. 182-FZ
Organizations that purchase, store and sell wholesale alcoholic and alcohol-containing products in the Republic of Crimea and Sevastopol	Purchasing and sales	From July 1, 2016
cities Crimea or Sevastopol	Sales are not recorded in EGAIS	From January 1, 2017	Clause 7 art. 1 of the Law of June 29, 2015 No. 182-FZ
Organizations that sell alcohol retail in rural areas Republic of Crimea and Sevastopol	Procurement	From July 1, 2016	Clause 6 Art. 1 of the Law of June 29, 2015 No. 182-FZ
	Retail	From January 1, 2018
Entrepreneurs who purchase beer and beer drinks, cider, poiret, mead for retail sale in rural settlements Republic of Crimea or Sevastopol	Sales are not recorded in EGAIS	From January 1, 2018	Clause 8 art. 1 of the Law of June 29, 2015 No. 182-FZ

Who submits what data to EGAIS?

Each participant in the alcohol market has its own list of information that must be submitted to the Unified State Automated Information System. It depends on what kind of alcohol transactions the organization performs: produces, imports, sells wholesale or retail. For a complete list of information that must be submitted to EGAIS, see paragraphs 6–21 of the Rules, approved by Decree of the Government of the Russian Federation of December 29, 2015 No. 1459.

What you don’t need to report to EGAIS

No need to commit to the system:
– retail sales in settlements where the population is less than 3,000 people and there is no access to the Internet. The list of such settlements is approved by regional authorities. Regions where lists of settlements have been approved are shown in the table;
– retail sales in public catering;
– retail sale of beer and beer drinks, cider, poiret, mead, alcohol-containing products;
– purchase of ethyl alcohol and alcohol if you use them as raw materials for the production of non-alcohol-containing products or for technical purposes;
– circulation and storage of alcohol according to customs legislation;
– temporary storage of ethyl alcohol, alcoholic and alcohol-containing products that were imported into Russia in accordance with the law of the EAEU and (or) customs legislation;
– production and circulation of ethyl alcohol according to pharmacopoeial articles;
– production of beer and beer drinks, cider, poiret, mead using basic technological equipment with a production capacity of no more than 300 thousand deciliters per year;
– transportation of no more than 200 deciliters per year of ethyl alcohol (including denatured alcohol) and bulk alcohol-containing products with an ethyl alcohol content of more than 25 percent by organizations that use these products as raw materials;
– transportation of alcohol, as well as alcohol-containing products with an ethyl alcohol content of no more than 25 percent of the volume of finished products;
– production of wine, sparkling wine (champagne) by agricultural producers from their own grapes and storage of such wines.

This is stated in paragraph 2.1 of Article 8 of the Law of November 22, 1995 No. 171-FZ.

From January 1, 2012, organizations engaged in the retail sale of alcohol and alcohol-containing products, and individual entrepreneurs engaged in the retail sale of beer and beer drinks, are required to keep records and declare the turnover of alcohol and alcohol-containing products. Doctor of Economics, Professor S.A. talks about drawing up declarations on the volume of retail sales of alcohol and alcohol-containing products in 1C: Accounting 8. Kharitonov.

Forms of “alcohol” declarations, deadline and procedure for submission

The legal basis for the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and restrictions on the consumption (drinking) of alcoholic products in the Russian Federation are established by Federal Law dated November 22, 1995 No. 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products" (hereinafter referred to as Law No. 171-FZ).

For the purposes of state regulation of the alcohol market, Article 14 of Law No. 171-FZ establishes the procedure for recording and declaring the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, and the use of production facilities.

Federal Law No. 218-FZ of July 18, 2011 introduced amendments and additions to Article 14. According to the amendments, from January 1, 2012, the obligation to maintain records and declare was also imposed on organizations engaged in the retail sale of alcohol and alcohol-containing products, and on individual entrepreneurs engaged in the retail sale of beer and beer drinks.

Declaration of the volume of retail sales of alcoholic and alcohol-containing products is carried out using forms approved by Decree of the Government of the Russian Federation of 09.08.2012 No. 815 (hereinafter referred to as Decree No. 815). There are two reporting forms for retail trade:

• Declaration on the volume of retail sales of alcoholic (except for beer and beer drinks) and alcohol-containing products (Appendix No. 11 to Resolution No. 815);
• Declaration on the volume of retail sales of beer and beer drinks (Appendix No. 12 to Resolution No. 815).

The procedure for filling out declarations was approved by Order of the Federal Service for Regulation of the Alcohol Market dated August 23, 2012 No. 231 (hereinafter referred to as Order No. 231).

The format for submitting declarations in electronic form was approved by Order of the Federal Service for Regulation of the Alcohol Market dated August 28, 2012 No. 237 (hereinafter referred to as Order No. 237).

Declarations are submitted quarterly, no later than the 10th day of the month following the reporting period, for the fourth quarter - no later than the 20th day of the month following the reporting period (clause 15 of the Rules approved by Resolution No. 815).

For the first and second quarters of 2012, declarations must be submitted before September 20, 2012 (clause 2 of Resolution No. 815).

Declarations are submitted to the executive authorities of the constituent entities of the Russian Federation at the place of registration of the organization (individual entrepreneur). Copies of declarations are sent to the Federal Service for Regulation of the Alcohol Market in electronic form within 24 hours after submission of declarations to the executive authorities of the constituent entities of the Russian Federation (clause 19 of the Rules approved by Resolution No. 815).

If in the current reporting period it is discovered that the required information is not reflected or is incompletely reflected in the declaration, as well as errors (distortions) made in the expired reporting period, the organization (individual entrepreneur) submits corrective declarations containing information (additions) clarifying the information contained in the declarations , presented earlier. Corrective declarations are submitted before the end of the reporting year with justification of the reasons that caused the incompleteness or unreliability of the information provided (with the exception of the submission of corrective declarations upon the order of the licensing authority to eliminate violations of the terms of the license) (clause 20 of the Rules approved by Resolution No. 815).

Declarations can be submitted to the executive authorities of the constituent entities of the Russian Federation in electronic form or on paper.

Declarations on paper are submitted directly to the executive authorities of the constituent entities of the Russian Federation or sent by post with an inventory of the contents. When sending declarations by mail, the date of their submission is considered to be the date of sending the postal item with a description of the attachment.

Accounting for information about alcoholic beverages in "1C: Accounting 8"

The declaration on the volume of retail sales of alcoholic (except for beer and beer drinks) and alcohol-containing products consists of a title page and two sections.

Section 1 provides information on the availability and movement of alcoholic and alcohol-containing products (hereinafter referred to as alcoholic products) for each manufacturer/importer. At the same time, information on receipts from manufacturing organizations, wholesale trade organizations and imports is provided separately.

Section 2 provides information on all purchases of alcoholic products during the reporting period, indicating their supplier and license information.

The declaration on the volume of retail sales of beer and beer drinks consists of a title page and two sections.

Section 1 provides information on the receipt and movement of beer and beer drinks by type and each manufacturer/importer.

Section 2 provides information on all purchases of beer and beer drinks during the reporting period.

The range of alcoholic products in retail trade can include hundreds of items, so in order to save users from having to fill out sections 1 and 2 manually, functionality has been added to the 1C: Accounting 8 program, version 2.0.35, to record information about alcoholic products, their manufacturers or imports -rah, suppliers and licenses issued to them.

Changes were made to the "Nomenclature" directory, new objects were added: the "Types of Alcohol Products" directory, information registers "Information on Alcohol Products", "Licenses of Alcohol Suppliers".

Two new fields have been added to the form of the reference book item "Nomenclature": "Manufacturer" and "Importer".

The fields are filled in according to the following rules:

1. If the described nomenclature unit of alcoholic products is produced in the territory of the Customs Union, then the “Manufacturer” field is filled in (Fig. 1).

2. If the described nomenclature unit of alcoholic products is produced outside the Customs Union, then the “Importer” field is filled in (Fig. 2). At the same time, the number of the cargo customs declaration, according to which alcoholic products were introduced into the territory of the Customs Union, and the country of origin are also indicated.

Both fields are filled in by selecting the appropriate element from the “Counterparties” directory.

For each nomenclature unit of alcoholic products, it is also necessary to enter additional information into the “Information on alcoholic products” register. The transition to the register is made using the command “Go - Information about alcoholic products” from the list form or the directory element form “Nomenclature”.

The register entry indicates (Fig. 3):

• field "Nomenclature" - element of the "Nomenclature" directory to which the record belongs (filled in automatically);
• field "Type of product" - element of the directory "Types of alcoholic products";
• field "Conversion factor to decaliters" - conversion factor to deca-liters of the unit of measurement specified in the form of the nomenclature unit of alcoholic products.

The types of alcoholic products purchased in the program are indicated in the “Types of Alcoholic Products” directory. The directory is supplied blank. You can add the necessary information to the directory by filling out the "Type of Product" field in the "Information on Alcohol Products" register, or by opening the directory using the menu command "Operations - Directories - Types of Alcohol Products".

The directory is filled out in accordance with Appendix No. 1 to Order No. 231. For each element in the directory, the name and code of the type of alcoholic or alcohol-containing product are indicated (Fig. 4).

To fill out in section 2 of the declaration on the volume of retail sales of alcoholic (except for beer and beer drinks) and alcohol-containing products information about the license of the supplier of alcoholic products, the information register “Licenses of suppliers of alcoholic products” has been added to the program. The transition to the register is made by the command “Go - Licenses of suppliers of alcoholic beverages” from the list form or the form of the directory element “Counterparties”.

The register entry indicates (Fig. 5):

• field "Supplier" - element of the "Counterparties" directory to which the record belongs;
• field "License type" - type of license from the proposed list;
• field "Date of issue" - date of issue of the license;
• field "Expiration date" - the license expiration date;
• field "Series, number" - series and license number;
• field "Issued by" - the name of the authority that issued the license.

Entries to the register are made only for suppliers of alcoholic beverages. It should be taken into account that the supplier may be, among other things, a manufacturer and importer of alcoholic beverages.

Otherwise, accounting for transactions of acquisition and disposal of alcoholic beverages in the program is no different from “regular” goods in retail trade.

Drawing up declarations on retail sales volumes in "1C: Accounting 8"

To draw up declarations on the volume of retail sales of alcoholic and alcohol-containing products in "1C: Accounting 8", regulated reports "Retail sale of alcoholic (except for beer and beer drinks) and alcohol-containing products" and "Retail sale of beer and beer drinks" are intended (Fig. 6). Reports are included in version 2.0.39.7 "1C: Accounting 8".

On the command panel of the forms of both reports there is a button by which sections I and II of the declarations can be filled out automatically using accounting data (Fig. 7, 8, 9, 10).

Please note that if the supplier is not a manufacturer, then by default in Sections I of both declarations, purchases are shown in column 8 “from wholesale trade organizations.” If alcoholic products were imported, then the data must be transferred from column 8 to column 9 “for import” manually.

According to clauses 13.3 and 13.7, 14.3 and 14.7 of Order No. 231, the second parts of sections I and II of both declarations are filled out if the organization has separate divisions. However, the “Declarant Alco” program, posted on the official website of Rosalkogolregulirovanie, provides for filling out the second parts even if organizations do not have separate divisions. Due to the lack of official clarifications, in the current version, filling out is carried out according to the same rules.

Most of the indicators on the title pages of declarations are filled in automatically. At the same time, due to the lack of necessary information in the database, individual indicators must be filled in manually.

On the first page of the title page of the declaration on the volume of retail sales of alcoholic (except for beer and beer drinks) and alcohol-containing products, you must indicate (Fig. 11):

On the second page of the title page of this declaration you must indicate (Fig. 12):

• information about the organization’s license for the retail sale of alcohol and alcohol-containing products;
• addresses of the organization's activities for the retail sale of alcohol and alcohol-containing products.

On first

On the title page of the declaration on the volume of retail sales of beer and beer drinks compiled by the organization, you must indicate (Fig. 13):

• the executive authority of the constituent entity of the Russian Federation to which the declaration is submitted;
• place of operation of the organization for the retail sale of beer and beer drinks in accordance with the issued license;
• organization email address.

On the first page of the title page of the declaration on the volume of retail sales of beer and beer drinks drawn up by an individual entrepreneur, you must indicate (Fig. 14):

• the executive authority of the constituent entity of the Russian Federation to which the declaration is submitted;
• place of activity of an individual entrepreneur for the retail sale of beer and beer drinks in accordance with the issued license;
• individual entrepreneur's email address.

On the second page of the title page of this declaration you must indicate (Fig. 15):

• when filling out a declaration by an organization - the addresses of the retail sale of beer and beer drinks;
• when filling out a declaration by an individual entrepreneur - addresses of places of retail sale of beer and beer drinks of the individual entrepreneur.

When submitting a declaration on paper, you must create a printed form using the command “Print - Print immediately” or “Print - Show form”.

When submitting a declaration in electronic form, it is necessary to generate an unloading file using the "Unload - Unload" command.

In conclusion, we note that the described functionality for recording information about alcoholic products, its producers or importers, suppliers and licenses issued to them has also been added to the programs “1C: Accounting 8 KORP”, “1C: Industrial Enterprise Management 8”, “1C: Accounting of an autonomous institution 8", "1C: Accounting of an autonomous institution 8 KORP".