On the volume of retail sales of beer and beer drinks, puare cider. Rules for the sale of beer and beer drinks for individual entrepreneurs

From January 1, 2012, organizations engaged in the retail sale of alcoholic 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 alcoholic and alcohol-containing products. Doctor of Economics, Professor S.A. Kharitonov.

Forms of "alcoholic" 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 the Federal Law of November 22, 1995 No. 171-FZ "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" (hereinafter - 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 accounting 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 amended and supplemented Article 14. According to the amendments, from January 1, 2012, the obligation to keep records and declare is also assigned to organizations engaged in the retail sale of alcoholic and alcohol-containing products, and to individual entrepreneurs engaged in the retail sale of beer and beer drinks.

Declaring the volume of retail sales of alcoholic and alcohol-containing products is carried out in accordance with the forms approved by Decree of the Government of the Russian Federation of August 9, 2012 No. 815 (hereinafter - Decree No. 815). There are two reporting forms for retail trade:

• Declaration on the volume of retail sales of alcoholic (excluding 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 is approved by Order of the Federal Service for Regulation of the Alcohol Market dated August 23, 2012 No. 231 (hereinafter - 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 No. 237 dated August 28, 2012 (hereinafter - Order No. 237).

Declarations are submitted quarterly, no later than the 10th day of the month following the reporting period, for the 4th 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 I and II 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 the declarations are sent to the Federal Service for Regulation of the Alcohol Market in electronic form within 24 hours after the submission of the declarations to the executive authorities of the constituent entities of the Russian Federation (clause 19 of the Rules approved by Decree No. 815).

If in the current reporting period the facts of non-reflection or incomplete reflection of the necessary information in the declaration, as well as errors (distortions) made in the past reporting period, the organization (individual entrepreneur) submits corrective declarations containing information (additions) clarifying the information contained in the declarations submitted earlier. Corrective declarations are submitted before the end of the reporting year with justification of the reasons that caused the incompleteness or inaccuracy of the information provided (with the exception of the submission of corrective declarations on the instructions of the licensing authority to eliminate violations of the terms of the license) (clause 20 of the Rules approved by Resolution No. 815).

Declarations may 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 a list of attachments. When sending declarations by mail, the date of their submission is the date of sending the postal item with a description of the attachment.

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

The declaration on the volume of retail sales of alcoholic (excluding 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 is provided separately on receipts from manufacturing organizations, wholesale trade organizations and imports.

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

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 supply 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 in 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 producers or importers, suppliers and licenses issued to them.

Changes were made to the reference book "Nomenclature", new objects were added: the reference book "Types of alcoholic products", information registers "Information about alcoholic products", "Licenses of suppliers of alcoholic products".

Two new fields have been added to the form of the reference 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 on the territory of the Customs Union, then the "Producer" 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 is also indicated, according to which the alcoholic products were introduced into the territory of the Customs Union, and the country of origin.

Both fields are filled in by selecting the appropriate element from the "Contractors" directory.

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

The register entry indicates (Fig. 3):

• field "Nomenclature" - an element of the reference book "Nomenclature" to which the entry refers (filled in automatically);
• field "Type of products" - an element of the directory "Types of alcoholic products";
• field "Conversion factor to decalitres" - conversion factor to deca-liters of the unit of measurement specified in the form of nomenclature unit of alcoholic products.

The types of purchased alcoholic products in the program are indicated in the directory "Types of alcoholic products". The handbook is supplied blank. You can add the necessary information to the directory by filling in the "Product type" field of the "Information about alcoholic products" register or by opening the directory using the menu command "Operations - Directories - Types of alcoholic products".

The directory is filled in 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 products are indicated (Fig. 4).

To fill in section 2 of the declaration on the volume of retail sales of alcoholic (excluding 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 products" from the list form or the form of the element of the directory "Counterparties".

The register entry indicates (Fig. 5):

• field "Supplier" - an element of the reference book "Counterparties" to which the record refers;
• field "Type of license" - type of license from the proposed list;
• field "Date of issue" - the date of issue of the license;
• field "End date" - expiration date of the license;
• field "Series, number" - series and license number;
• field "Issued by" - the name of the authority that issued the license.

Entries in the register are entered only for suppliers of alcoholic products. At the same time, it should be taken into account that the supplier may be, among other things, the manufacturer and importer of alcoholic products.

In all other respects, accounting for purchases and disposals of alcoholic products in the program is no different from "ordinary" goods in retail trade.

Drawing up declarations on the volume of retail sales in "1C: Accounting 8"

To draw up declarations on the volume of retail sales of alcoholic and alcohol-containing products in 1C: Accounting 8, the regulated reports "Retail sales of alcoholic (excluding beer and beer drinks) and alcohol-containing products" and "Retail sales 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 form of both reports there is a button by which sections I and II of the declarations can be filled in automatically according to the credentials (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 wholesalers". If alcoholic beverages 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 program "Declarant Alco", posted on the official website of Rosalkogolregulirovanie, provides for filling in the second parts even if organizations do not have separate divisions. Due to the lack of official clarifications, in the current version, filling is carried out according to the same rules.

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

On the first page of the title page of the declaration on the volume of retail sales of alcoholic (excluding 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 license of the organization for the retail sale of alcoholic and alcohol-containing products;
• addresses of the activities of the organization for the retail sale of alcoholic 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, must be indicated (Fig. 13):

• the executive authority of the constituent entity of the Russian Federation to which the declaration is submitted;
• place of activity 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, compiled by an individual entrepreneur, you need to 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 in the retail sale of beer and beer drinks in accordance with the issued license;
• e-mail address of the individual entrepreneur.

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

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

When submitting a declaration on paper, it is necessary to generate 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 command "Unload - Unload".

In conclusion, we note that the described functionality for recording information about alcoholic products, their producers or importers, suppliers and licenses issued to them has also been added to the programs "1C: Accounting 8 CORP", "1C: Production Enterprise Management 8", "1C: Accounting Office of an Autonomous Institution 8", "1C: Accounting Office of an Autonomous Institution 8 CORP".

A declaration on the volume of alcohol is a report to Rosalkogolregulirovanie, which is submitted by organizations and individual entrepreneurs related to the production and circulation of such goods. They are required to report how much alcohol-containing products pass through their hands.

The first thing they hand over is an excise tax return. The second is the alcohol declaration, which varies depending on what exactly the taxpayer is doing.

Production, storage and turnover of alcohol: who and how reports

Federal Law "On State Regulation of the Production and Turnover of Ethyl Alcohol (hereinafter referred to as ES), alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products" provides for several different situations when entrepreneurs must report to Rosalkogolregulirovanie. In addition to this regulatory act, there is Decree of the Government of the Russian Federation of August 9, 2012 No. 815, which establishes specific forms for business reports.

To make it easier to understand who and in what form should report, we suggest that you familiarize yourself with the table.

Type of activity	What to report	Application number in government decree No. 815, where the report form is presented
production, storage and supply of produced ethyl alcohol (including denatured alcohol)	on the volume of production and turnover of ES	application no. 1
purchase of ethyl alcohol for the production of ethyl alcohol (including denatured alcohol); purchase of ethyl alcohol in the amount of more than 200 decaliters per year for various purposes	on the scope of use of ES	Appendix No. 2
production, storage and supply of manufactured alcoholic and alcohol-containing food products (hereinafter referred to as A&SPP); production, storage and supply of alcohol-containing non-food products with an ethyl alcohol content of more than 25% of finished products	on the volume of production and turnover of A&SPP	Appendix No. 3
purchase of alcoholic, alcohol-containing food and alcohol-containing non-food products with an ethyl alcohol content of more than 25% of the finished product and (or) its use for the production of other alcoholic and alcohol-containing products or as a raw material or auxiliary material in the production of other products	on the scope of use of A&SPP	Appendix No. 4
	on the scope of use of A&SPP	Appendix No. 4
storage of ethyl alcohol, AISP; purchase, storage and supply of alcoholic, alcohol-containing food and alcohol-containing non-food products with an ethyl alcohol content of more than 25% of finished products	on the volume of turnover of ES, AiSPP	Appendix No. 5
production, storage and supply of produced ethyl alcohol (including denatured alcohol); production, storage and supply of produced alcoholic and alcohol-containing food products; production, storage and supply of alcohol-containing non-food products with an ethyl alcohol content of more than 25% of finished products; purchase, storage and supply of alcoholic, alcohol-containing food and alcohol-containing non-food products with an ethyl alcohol content of more than 25% of finished products; storage of ethyl alcohol, AiSPP	on the volume of supplies of ES, AiSPP	Appendix No. 6
production, storage, supply and retail sale (if there is an appropriate license) of wine, sparkling wine (champagne) by agricultural producers	on the volume of supplies of ES, AiSPP	Appendix No. 6
purchase, storage and supply of A&SPP and non-food products with an ethyl alcohol content of more than 25% of finished products; purchase of ethyl alcohol for the production of ethyl alcohol (including denatured alcohol), A&SPP and non-food products with an ethyl alcohol content of more than 25% of finished products for the production of other A&SPP; storage of ethyl alcohol, AiSPP; the use of ethyl alcohol in the amount of more than 200 decaliters per year for various purposes; purchase of A&SPP and non-food products with an ethyl alcohol content of more than 25% of finished products for the production of other A&SPP or used as a raw material or auxiliary material in the manufacture of other products	on the volume of purchases of ES, AiSPP	Appendix No. 7
production, storage, supply and retail sale (if there is an appropriate license) of wine, sparkling wine (champagne) by agricultural producers	on the volume of purchases of ES, AiSPP	Appendix No. 7
transportation of ethyl alcohol (including denatured alcohol) and bulk alcohol-containing products with an ethyl alcohol content of more than 25% of finished products	on the transportation of EC and alcohol-containing products	Appendix No. 9
production of ethyl alcohol and alcohol using ethyl alcohol, production of beer and beer drinks, cider, poiret and mead	on the use of production capacities	annex no. 10
retail sale of alcohol (excluding beer and beer drinks, cider, poiret and mead) and (or) alcohol-containing non-food products with an ethyl alcohol content of more than 25% of finished products		Appendix No. 11
production, storage, supply and retail sale (if there is an appropriate license) of wine, sparkling wine (champagne) by agricultural producers	on the volume of retail sales of alcoholic (excluding beer and beer drinks, cider, poiret and mead) and alcohol-containing products	Appendix No. 11
retail sale of beer and beer drinks, cider, poiret and mead	on the volume of retail sales of beer and beer drinks, cider, poiret and mead	Appendix No. 12
growing grapes for the production of wine products	on the volume of harvested grapes	Appendix No. 13
production, storage, supply and retail sale (if there is an appropriate license) of wine, sparkling wine (champagne) by agricultural producers	on the volume of grapes used to make wine, sparkling wine (champagne)	Appendix No. 14
production of wine products with a protected geographical indication, with a protected designation of origin; full cycle of distillates production	on the volume of grapes used for the manufacture of wine products with a protected geographical indication, with a protected designation of origin and a full cycle of production of distillates	Appendix No. 15

Deadlines for submitting alcohol declarations in 2019

The Government Decree No. 815 also states when entrepreneurs must report to Rosalkogolregulirovanie. Declarations, the forms of which are approved in Annexes 1-12, are quarterly, they must be submitted before the 20th day of the month following the reporting quarter. Thus, the majority report in 2019 according to the following schedule:

• according to the results of 2018 - until January 21, 2019 (according to the law - January 20, but in 2019 this is Sunday);
• for the 1st quarter of 2019 - until April 22 (postponed from April 20);
• for the 2nd quarter - until July 22 (postponed from July 20);
• for the 3rd quarter - until October 21 (transferred from October 20).

As for the volumes of harvested grapes (forms approved by Annexes 13-15), it is necessary to inform about this once a year - before February 15 of the year following the harvest.

The legislation provides that alcohol declarations are sent through a personal account on the Rosalkogolregulirovanie website. To sign a document, you need a verification key certificate of which can be obtained at any certification center. Additionally, on the website of the department, you need to download a certificate and a set of software components that will allow you to sign and encrypt reports.

The person who sent the document receives a receipt of its acceptance, as well as a copy signed with an electronic signature. After such a check, within 24 hours, the declarant sends a report to Rosalkogolregulirovanie - exclusively in electronic form. In some cases, you can submit a declaration to the federal service directly from the regional portal. If this is not possible, then you need to use your personal account.

General filling rules

Quarterly declarations are filled out taking into account the norms prescribed in Order of the Federal Service for Regulation of the Alcohol Market dated August 23, 2012 No. 231. This document contains general requirements for all. On the title page of the organization and individual entrepreneurs must indicate:

• reporting period;
• type of document - primary or corrective;
• information about the individual entrepreneur or organization, including information about all separate divisions and trading facilities;
• TIN, KPP, address of the place of business;
• data on the person who compiled the document and certified it;
• date of delivery of the document.

Directly in the reports in all columns, the indicators must be expressed in decalitres or tons with an accuracy of three decimal places. In this case, only data for a specific reporting period is indicated, without a cumulative total. And most importantly, if the product has not passed the full cycle of technological processing, information about it is not transferred to the regulatory authorities.

An example of filling out an alcohol declaration

You can also fill out declarations on forms 11 and 12 (the most common ones) in programs, there are both free and commercial ones.

How to check for errors

Unlike the tax authorities, Rosalkogolregulirovanie does not provide control ratios to detect the presence of inaccuracies. Therefore, entrepreneurs need to choose some other, but the same safe way to control and analyze recorded indicators. For example, they can be checked on the Accounting info website. The service "verification of alcohol declarations" is available here without any registration and free of charge. Moreover, you can check only one form, or you can compare it with another report if the organization or individual entrepreneur reports on several types of activities at once. Other well-known companies also offer error checking, for example, Alkosverka Circuit, ICT Center (Alcospot).

Another way to detect disagreements is to download a special program, an application that will check how correctly the indicators were written in different columns. This option is suitable for those who are willing to pay extra for such a service.

Responsibility for non-compliance with the procedure for declaring and non-compliance with deadlines

According to article 15.13 of the Code of Administrative Offenses of the Russian Federation, persons who violate the procedure or deadlines for declaring turnovers AISP or distort information, may be fined. The amount of the fine is:

• for officials and individual entrepreneurs - from 5 to 10 thousand rubles;
• for organizations - from 50 to 100 thousand rubles.

Please tell me, the declaration in the FSRAR for individual entrepreneurs for the 3rd quarter of 16 g (retail, draft beer store) - now involves filling out the sales section? Before that, they reported only on purchases,

Yes, in the beer retail sales declaration, as before, it is necessary to 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 obligation to provide an alcohol declaration and the obligation to provide information to the Unified State Automated Information System are different obligations of a participant in the alcohol market and must be observed in combination. It can also be noted that, in addition to the declaration, the entrepreneur must reflect information on sales in the register of the volume of retail sales of alcoholic and alcohol-containing products and the procedure for filling it out.

Oleg Khoroshiy, Head of the Corporate Profit Tax Department of the Tax and Customs Policy Department 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, poiret and mead are required to draw up a declaration.

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

Filling order

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 since the beginning of the year).

In section I, indicate:

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

In section II, 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 the 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 - TIN and KPP or taxpayer registration number, taxpayer registration number, business identification number of the manufacturer (importer). If the manufacturer (importer) is a separate subdivision of the organization, indicate the checkpoint of the separate subdivision. This is indicated in paragraph 1.5 of the Procedure approved by the order of 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 goods;
• in columns 7–8 – TIN and KPP of the Russian supplier (buyer when returning products) or taxpayer identification number, taxpayer registration number, business identification number, TIN of the foreign supplier of products (buyer when returning products). If the supplier is a separate division of the organization, indicate in this column the KPP of this separate division;
• in column 9 – the date of shipment of the products specified in the bill of lading or customs declaration. When returning products by the buyer, indicate the date of return (arrival) of the products;
• in column 10 – number of the consignment note;
• in column 11 - the number of the customs declaration (in the case of the purchase of products for import);
• 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 reflected them incompletely? In this case, you will need 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 alcoholic 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 circulation of ethyl alcohol and alcohol-containing products.

Who is obliged to apply EGAIS

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

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 figure out who and from what period is obliged to work with EGAIS.

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

Who and what data submits 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 operations the organization performs with alcohol: it produces, imports, wholesales or retails. 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 do not need to report to EGAIS

Do not need to be fixed in the system:
– retail sales in settlements with a population of less than 3,000 and no access to the Internet. The list of such settlements is approved by the regional authorities. The regions where the lists of settlements are approved are shown in the table;
- retail sales in public catering;
– retail sale of beer and beer drinks, cider, poiret, mead, alcohol-containing products;
- the 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 under customs legislation;
- temporary storage of ethyl alcohol, alcoholic and alcohol-containing products 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 the main technological equipment with a production capacity of not more than 300 thousand decaliters per year;
- transportation of not more than 200 decalitres 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 not 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.

The declaration for alcohol in 2019 was cancelled, with the exception of beer. Retail trade of intoxicated products for individual entrepreneurs was also affected by changes related to the restriction and application of penalties. The declaration for beer for individual entrepreneurs in 2019 is submitted using the automated system of the Unified State Automated Information System, but this does not exempt the entrepreneur from providing information on accounting for the hop product in the RAP. Moreover, for incorrect management of the receipt and sale of products, late submission of the declaration and a number of other violations: the entrepreneur risks paying a serious fine.

Declaration form for beer for an individual entrepreneur

As you know, beer and beer drinks belong to the category of alcoholic products, for which it is necessary to provide documents established by the rules of trade. The report on the turnover is submitted in electronic form.

The hop product is sold both wholesale and retail. The form of reporting depends on this direction of trade. Reporting on beer must be submitted as a declaration to Rosalkogolregulirovanie (RAP). The legality of deliveries is monitored using a special resource EGAIS.

To submit information on the turnover of beer products are required:

• outlets engaged in the retail sale of beer and beer drinks within populated areas;
• catering establishments licensed to sell beer;
• suppliers who are engaged in storage, purchase and sale;
• entrepreneurs who purchase products for resale.

Attention! It does not matter the type of beer products that are sold by a businessman. The report should contain information on the purchase of single bottled and draft products.

As for the license for the right to sell beer, in 2019 it will not be required for individual entrepreneurs yet. This information is enshrined in the law. 18 No. 171-FZ. You won’t have to worry about fines and other sanctions, but only individual entrepreneurs specializing in retail. For the wholesale sale or launch of beer products in your production, registration of an organization in the face of a legal entity is required.

Confirmation of the sale of each bottle of beer is not required, as is the case with spirits. It is enough to provide information about the legality of the batch of accepted goods. For beer and beer products, a declaration in form 12 applies.

The form requires the following information to be filled in:

1. Details of the enterprise (IP).
2. Information about the producers.
3. Product codes.
4. Arrivals and returns of beer products.
5. Information about the suppliers.
6. General information about the implementation.

All RAR declarations are accepted exclusively in electronic form.

Do not forget that EGAIS does not cancel the submission of reports for each quarter in 2019 until the 20th day of the current month following the reporting period in the FSRAR.

1. Go to the official website of RAP.
2. Select the section on acceptance of declarations for retail trade.
3. Go to the tab for your region.
4. Complete the registration procedure if reporting is submitted for the first time.
5. Log in with your password and TIN.
6. Select the required digital signature.
7. Go to the Submit Declaration tab.
8. Download report.
9. Send.

The status of sending reports can be viewed in the section of the federal or regional protocol.

You can print the confirmation of the submission of form 12 by going to the "accepted reports" tab, hovering over the required file, and clicking "receipt". Print if required. Ready.

How to connect to EGAIS

EGAIS is a specialized tool for exercising state control over the manufacture, sale and use of products containing alcohol on the territory of the Russian Federation.

There are a number of entities that have the right not to connect to the system for submitting a report on beer in 2019 for control:

1. Manufacturers of low-alcohol products. The volume of production is less than 300 decaliters throughout the year.
2. Viticulture followed by the production of wine and sparkling drinks.
3. Individual entrepreneurs and firms engaged in the sale of alcohol through public catering networks.

Important! Draft beer trade without connection to EGAIS is prohibited.

Connecting to the service is quite simple. Internet access is a must.

You will need:

1. Internet access at a speed of 256 kbps.
2. Fiscal drive with QR registration function.
3. Cryptographic key for storing CEP with a reinforced security system.
4. Barcode scanner.
5. Central electronic signature certificate.
6. Transport module. It can be downloaded from the official website of Rosalkogolregulirovanie.
7. Accounting program or software - 1 C. The main thing is that the systems be compatible.

Connection steps:

Upon successful completion of the above steps, the registered user will be prompted to select a certificate. Then you will need to select the field with the function get the key. After that, a list will be available to select the location of the subject's activity.

It should be borne in mind that each outlet implies the registration of a separate key. Also, EGAIS for beer requires entering information for each counterparty manually, this is due to the fact that the beer product does not yet have to be licensed, and the register, accordingly, cannot be automatically formed.

Restrictions

When selling beer in 2019, a cash register will be required for entrepreneurs operating on the OSNO and USN taxation systems. Whether businessmen on PSN and UTII will use cash registers is not an easy case. Unfortunately, the legal and regulatory acts relating to this issue seriously contradict each other.

The judges decided that the use of cash registers in accordance with the sale of beer products is mandatory. It follows from this that until the summer of 2019, entrepreneurs should prepare for the installation of cash registers.

Exceptions are businessmen whose type of activity is established by law under Article 346.26 of the Tax Code. For individual entrepreneurs on a patent, the deferral has been extended, and the change will come into force on July 1, 2019, provided that there are no employees and a sales area of ​​​​no more than 150 square meters.

If a businessman decides to hire personnel, he is obliged, within 30 calendar days after the conclusion of an employment agreement, to purchase and install cash registers with further registration for the submission of all required reporting.

Since beer alcoholism is developing at a rapid pace, the authorities have adopted restrictions related to the sale of this product.

It is prohibited to sell hop products in areas near:

• school and preschool institutions (gardens, schools);
• honey. objects;
• sports complexes;
• cultural facilities (museums, theaters, etc.);
• gas stations;
• crowded places (station, bus station, airport);
• military units;
• public transport stops.

Trade in beer for individual entrepreneurs should be carried out in capital construction buildings with a foundation. In addition, the retail facility must be designed in accordance with Russian law and entered in the real estate register.

Since the beginning of 2017, a ban has been introduced on the sale of beer in plastic containers with a volume of more than 1.5 liters.

Responsibility of an individual entrepreneur

In the summer of 2017, amendments were made to the Code of Administrative Offenses, providing for strict liability for violations related to the illegal sale of alcoholic beverages.

Retail trade of beer in 2019 provides for the following points:

1. The time allowed for the sale of alcoholic products is valid from 8 to 23 hours. The fine for violation for the seller will be from 30,000 to 50,000 rubles, the store owner risks paying the amount from 5,000 to 10,000 rubles. An individual entrepreneur or a legal entity, in addition to a fine of up to 100,000 rubles, may be subject to confiscation.
2. Place for trade. It is forbidden to sell alcoholic beverages, alcoholic energy drinks near schools, kindergartens, sports clubs, as well as in kiosks or stalls. The object must comply with the norms of capital construction. For non-compliance with these rules when doing business, an entrepreneur risks paying from 10,000 to 15,000 rubles, and an organization represented by a legal entity up to 300,000 rubles.
3. For reporting to EGAIS with errors in the volume, production or turnover of finished products of an alcoholic type, an individual will pay from 5,000 to 15,000 rubles, and a legal entity from 150,000 to 200,000 rubles.
4. The absence of a cash register for individual entrepreneurs and business owners will cost a fine of 25 to 50% of revenue (at least 10 thousand rubles), and a legal entity may part with an amount of 75 to 100% (at least 30 thousand rubles).
5. Maintaining a daily sales log. If filled out incorrectly, the fine will be from 10,000 to 15,000 rubles for individual entrepreneurs and from 150,000 to 200,000 for an organization.
6. It is forbidden to sell beer in plastic containers with a volume exceeding 1.5 liters. The fine for individual entrepreneurs will be from 100,000 to 200,000 rubles, for a legal entity up to 500,000 rubles.

In case of illegal trade in alcohol through an individual, a fine of 30,000 to 50,000 rubles is provided.

Let's summarize. All entrepreneurs engaged in retail beer trade are required to report on the volume of purchases and submit a beer declaration (form 12).

Individual entrepreneurs who use the UTII taxation regime or a patent and do not have employees can conduct their business without using an online cash register when making sales until the summer of 2019. The delay is determined by the federal law on CCP.

Since changes are constantly taking place in the legislative framework associated with regular amendments to the terms for using online cash registers, it is worth periodically consulting with the employees of the Federal Tax Service in your territorial division. This will protect against unreasonable fines and warnings in the future from their side.

For violation of administrative discipline in the sale of beer and drinks based on it, considerable fines are provided, the amounts of which vary from 2,000 to 500,000 rubles.

Taxes for individual entrepreneurs and organizations on alcoholic products are not yet planned to be introduced. For now, consideration of this issue has been postponed to 2020.

Economic entities that have received a license to carry out production, trade or transport operations related to alcoholic products and beer are required to declare the results of their activities to the FSRAR. This body is engaged in state control and regulation of alcohol turnover in the Russian Federation. Let's consider in the article what an alcohol declaration is, how it is filled out step by step, in what terms it is submitted.

The declaration does not contain data on the income or profit of companies engaged in the production or sale of alcoholic products, it shows information on the turnover of products, the volume of its production and movement.

Forms of alcohol declarations

The declaration is submitted by persons whose work is related to:

• Producing suitable products;
• Transportation;
• storage;
• Implementation of wholesale and retail.

Such persons include organizations, individual entrepreneurs and other persons, for example, citizens who grow grapes to create wine within the framework of private household plots.

For each of these categories of persons, the declaration form will be different. In addition, the form depends on the type of product with which the declarant interacts. A separate form is provided for IP. Decree 815 of 08/09/12 as amended. dated 05/13/16 determines the procedure for filing declarations on the use, production, circulation of alcohol and other products and puts into effect the relevant Rules with declaration forms.

Where to file a declaration for alcohol?

Place of declaring information on alcoholic activity:

• Regional authority regulating these issues;
• FSRAR.

All reports to the FSRAR are submitted only in electronic format, while the data provided are certified by the UKEP. A person who has received a license to carry out transactions with alcoholic products should also issue this electronic signature, which will comply with the requirements of the FSRAR, install the necessary software for the electronic exchange of documents. You also need to register on the website of the authority from which the license was obtained. After preparing the declaration, it is certified by the UKEP, after which the file is sent through the personal account.

An exception is made for the declaration of the volume of harvested grapes used for the production of wine, which can be submitted in paper format if it is not possible to submit it electronically. Declarations submitted to local authorities may also be submitted in paper form, if such a format is available in the region.

Submission deadlines:

• Quarterly within 20 days from the end of the quarter - for declarations from annexes 1-12 to the rules;
• Once a year until February 15 inclusive for the year in which the grapes used in the production of wine products are harvested - for declarations from annexes 13-15.

Place of submission of alcohol declarations

• In the FSRAR - all declarations, except for those presented in appendices 11, 12 13. These reports are filled in as a whole for the organization or agricultural producer;
• To the executive body of local authorities involved in the control of alcohol and alcohol (the specific name of the body is specified in the region) - declarations from Annexes 11 and 12 on the volume of retail sales (at the place of registration of a legal entity or individual entrepreneur), and from Annex 13 (at the place of registration of an agricultural producer, organization or citizen leading private household plots). Also, copies of these reports are submitted to the FSRAR within 24 hours after their transfer to the local authority.

When submitting incorrectly completed declarations, with incomplete reflection of all the necessary data or making mistakes in the indicated indicators, corrective declarations for the same period should be submitted.

Verification of alcohol declarations

Declarations are submitted to the PAP in electronic form, which allows you to verify the data shown by manufacturers, suppliers and buyers. Thanks to this, control over the created and consumed alcoholic products in the country is carried out. Such reconciliations reveal discrepancies in performance, which ultimately lead to official reviews of alcohol companies and suspension of business and selection of licenses.

PAP uses special automatic programs that reconcile data on purchases and deliveries. Failure to pass the verification is a reason to send appropriate letters to both participants in the process (supplier and buyer).

So that such discrepancies are not detected, and the declarations are checked by the PAP and accepted by them, you should monthly check the indicators with your counterparties.

Beer Retail Declaration

When selling beer at retail, you should report information about your volumes by filling out a declaration from Appendix 12 to Government Decree No. 815. This report is also filled in for sales of cider, mead, poire, beer drinks.

If, in addition to beer, there is a retail sale of strong alcoholic beverages, then you will have to additionally fill out a declaration from Appendix 11 to this decree. The declaration for beer is submitted by legal entities and individual entrepreneurs who sell these drinks at retail. This also includes cafes, restaurants, kiosks, retail outlets.

The declaration should be submitted to the local authority involved in the control of alcohol turnover, the name of this authority is specified in your region. In addition, within the next day after sending the declaration, the local authorities must provide its electronic copy to the FSRAR.

The deadline for submission is the 20th day of the month following the reporting quarter. However, it is better to perform this procedure in advance in order to have time to receive a response on the acceptance of the report.

If during the entire quarter there was no trade, then the declaration will still have to be submitted. In the lines to indicate data on the implementation, zeros are not put, the lines remain empty. Information about the remains of beer and beer drinks is transferred to the beginning of the quarter.

An example of filling out a beer declaration

The declaration form contains four sheets to fill out - title pages, sections 1 and 2. The features of filling in some lines are given in the table:

Section 1
Column number	Explanations for filling
A	Table row number in order, starting from one.
1	Product name, according to the Classifier from Appendix 1 to the procedure for filling out declarations.
2	The product code is also taken from the classifier specified above. For example, for beer with an alcohol content of up to 8.6%, code 500 is indicated, for beer over 8.6% - 510.
3, 4, 5	Information about the manufacturer. For foreign manufacturers: For organizations - short name, abbreviated name of the country according to the classifier of countries, address, TIN and KPP; For individual entrepreneurs - full name, abbreviated name of the country according to the classifier, address, TIN. For Russian manufacturers: For organizations - short name, KPP and TIN; For individual entrepreneurs - full name and TIN.
6	The balance of production at the beginning of the quarter, indicating the unit of measure (decalitres).
7	The volume of beer or beer drinks purchased from manufacturers in the Russian Federation, according to accompanying documents.
8	The volume of products purchased from wholesalers.
9	The volume of purchased products in order of import.
10	The total volume of purchased products, which is the sum of columns from 7 to 9.
11	Returns from buyers.
12	Other receipts not shown in columns 7 to 11. Surpluses identified during inventories also fall here.
13	The total amount of receipts is the sum of the indicators of columns 10 to 12.
14	Quarterly retail sales.
15	Other expenses that cannot be attributed to retail trade are losses, destruction, shortages aimed at quality control, seized and confiscated products.
16	The amount of returns to the supplier.
17	The total consumption of beer products is the sum of the indicators from columns 14 to 16.
19	The remaining volume of production on the last day of the quarter, determined taking into account the balance on the first day of the quarter, receipts and expenditures for three months.
Section 2
Column number	Explanations for filling
A	Line number starting from "1".
1 and 2	Type and product code according to the classifier from Appendix 1.
3, 4, 5	Information about the manufacturer or importer is filled in by analogy with the columns of the same name in section 1.
6, 7, 8	Name of the organization that supplied the products, TIN, KPP.
9	Day, month and year of purchase of products - the date of shipment according to the documents (commodity-transport or customs).
10	TTN number, on the basis of which the product was received by the recipient. Read also the article: → "".
11	The number of the customs declaration confirming the import of products into the Russian Federation.
12	The total volume of purchased beer products according to the accompanying documentation (TTN or customs declaration).

The title page contains general information:

• TIN and KPP of the organization or TIN of the individual entrepreneur;
• Type of document - the V sign selects the desired option;
• Reporting period (a quarter is selected) indicating the year to which it refers;
• The full name of the authority where the declaration is submitted is the local executive authority dealing with the control of beer turnover in the region;
• Information about the person selling beer or beer drinks (full names);
• Contact details of this person;
• The place of retail sale of products specified in the license;
• Number of sheets of the declaration and attached papers;
• Information about persons representing the interests of the declarant - full name of the head, chief accountant (in relation to individual entrepreneurs - full name);
• Fields for specifying the signature are not filled;
• Addresses of those places where beer and beer drinks are sold at retail.