The sale of alcoholic products is prohibited. Rules for the sale of alcoholic products

Sale alcoholic products is only allowed for certain businesses that meet certain conditions and requirements. To perform this process, you must obtain a license, and the organization of the sales process itself must be carried out according to certain rules. If entrepreneurs violate the terms of the law, severe penalties will be applied to them.

Legislative regulation

The process of selling alcohol is regulated by Federal Law No. 171, and numerous amendments are regularly made to it. At the beginning of 2018, sellers were informed about the tightening of the alcohol sales process. Changes concern not only trading establishments, but also manufacturers.

On January 1, 2018, a special grace period began, during which all producers and sellers of alcohol must make numerous adjustments to their business in order to comply with the requirements of the law. Such a delay lasts for six months, after which the organizations will be subjected to stringent inspections, the main purpose of which will be to identify violations. The law on the sale of alcoholic products provides that from July 1, 2018, different sanctions will be applied to violators.

Numerous changes will affect not only entrepreneurs, but also direct consumers. The main purpose of the introduction of changes is the fight against the illegal creation of alcoholic beverages. In addition, a transparent and understandable system will be created to control the production of alcohol and its sale. At the same time, an increase in the cost of production is expected, which will positively affect the fight against alcoholism.

What additions have been made?

The changes apply to all citizens and companies specializing in the production or sale of alcoholic beverages. The sale of alcoholic beverages will be allowed from July only if there is a new business format.

The number of problems and worries will also increase for regulatory authorities, as they will have to conduct regular checks to determine whether the numerous requirements of the law are being met.

The main additions introduced in 2018 include:

• the sale of alcoholic products via the Internet is not allowed;
• equipment used in the creation of such drinks must be correctly registered;
• individuals cannot transport more than 5 liters of unlabeled alcohol-containing products in a car;
• due to the widespread introduction of the EGAIS system, reliable and effective protection from the sale of alcohol at the wrong time, as well as on the check there will be information about the brand of the purchased drink;
• the punishment applied to citizens or companies that violate the law in the field of production and sale of alcohol is significantly tougher, and it provides not only for the imposition of significant fines, but even the possible application of criminal liability for violators.

By changing the information in the law, amendments were introduced to the Code of Administrative Offenses. Local authorities have the ability to supplement legislation, but only in the direction of tightening, not softening.

The nuances of selling on the Internet

Since the beginning of 2018, the sale of alcohol through various websites has been completely prohibited. Such a restriction on the sale of alcoholic products is due to the fact that citizens often buy such drinks at the wrong time. If the requirements of the law are violated, then the Code of Administrative Offenses provides for serious penalties:

• individuals pay a fine in the amount of 3 to 5 thousand rubles;
• for officials, a fine is imposed, ranging from 25 to 40 thousand rubles;
• companies will be required to pay from 100 to 300 thousand rubles.

Such strict measures will help ensure that companies and citizens will really take a responsible approach to the requirements of Federal Law No. 149. Based on this law, those sites are being blocked, on the pages of which there is an advertisement for products containing alcohol. Due to this measure, it is planned that the amount of alcohol consumed by Russian citizens will be reduced.

In addition, the Ministry of Finance is independently developing a special project, on the basis of which the sale of alcohol via the Internet will be officially prohibited.

How to register equipment correctly?

The changes also affected the equipment designed to create various alcoholic beverages. The sale of alcoholic products is permitted if these drinks are created on high-quality and correctly registered equipment. If the use of illegal devices and units is detected, then significant fines are imposed, not only to companies, but also to individuals. The punishment is represented by large fines:

• for individuals - from 3 to 5 thousand rubles;
• for officials - from 20 to 50 thousand rubles;
• for companies - from 100 to 150 thousand rubles.

In addition, significant fines are introduced for the use in the production process of pharmaceutical ethyl alcohol.

What restrictions apply to the rules of transportation?

In Art. 14.17 of the Code of Administrative Offenses indicates that since the beginning of 2018, certain restrictions have been introduced in the process of transporting alcoholic beverages. Individuals cannot transport unmarked alcohol in a car in in large numbers, and it does not matter where exactly it was produced. For such a violation, a fine is imposed in the amount of 3 to 5 thousand rubles. Additionally, all products will be withdrawn.

It is allowed to transport no more than 5 liters per person.

The nuances of the introduction of the EGAIS system

It already operates in many trade organizations. The rules for the sale of alcoholic products are that such a system controls the possibility of selling alcohol during unauthorized periods of time. Additionally, it is guaranteed that there is no possibility that illegal alcohol will get into retail sales.

The EGAIS system makes it possible to create a single database that includes all types of alcohol. Each checkout will have a special scanner to control the sale of alcoholic beverages. It will be connected via the Internet to this base. When using this equipment, information is read from excise stamp, and this information will additionally be duplicated on the check.

An undeniable advantage of such an organization for the sale of alcoholic products is that each buyer can receive a lot of important data about the drink they buy.

Additionally, the possibility of introducing a special GOST for brandy is being developed, since the turnover of illegal cognac is considered too high. Based on the amendments, brands are allocated to a separate category of alcohol. This will improve its quality, as well as simplify the process of work of regulatory authorities.

Tougher punishment

In addition, the changes affected the penalties for violation of the law. Even criminal liability is introduced for the sale of alcoholic products with violations. In addition to fines, arrests are now applied, bringing to public works or even imprisonment for enough long term. Two articles are introduced into the Criminal Code:

• Illegal production of alcohol. If low-quality goods are created by illegal methods, this will lead to serious penalties. They are represented by a fine in the amount of 2 to 3 million rubles, as well as forced labor for a period of 1 to 3 years. In addition, imprisonment for up to three years may be applied. If a collective violation of the law is revealed at all, then the fine is increased to 4 million rubles, and forced labor for up to 5 years or imprisonment for up to 5 years is also imposed.
• Illegal sale of alcoholic beverages. Each company that sells such drinks must have a license to sell alcoholic beverages. For lack of permission, a fine is imposed in the amount of 50 to 80 thousand rubles. If the presence of counterfeit excise stamps is revealed, then the fine is increased to 500 thousand rubles, and imprisonment for 8 years or forced labor can also be applied.

Additionally, when determining a specific punishment, it is taken into account what kind of damage was caused. If the sale of alcoholic products to minors is carried out at all, then both the seller and the entire trade organization are punished.

Application of collective responsibility

The problem of soldering young people is considered the most acute for the state. It is assumed that children are primarily influenced by older young people, so amendments will soon be adopted, on the basis of which not only sellers and trade organizations, but also parents will be held accountable.

The list will include citizens who, at the request of young people, purchase alcoholic beverages for them.

What days will alcohol not be sold?

Introduced special days of sobriety. This requirement for the sale of alcoholic products was supported by many regions, which, in turn, independently tightened such amendments, so the number of days when citizens would not be able to buy alcohol was increased.

Alcoholic products are not sold on the following days:

• the last day of school before the summer holidays;
• when holding graduation balls;
• June 1, since this day is the day for the protection of childhood;
• July 27 - youth day;
• September 1 - the first day of school;
• September 11 is sobriety day.

In addition, regional authorities significantly increase the number of days when it is forbidden for various trade organizations to sell alcohol. Usually this includes any city holidays.

When is alcohol allowed to be sold?

Federal Law No. 171 additionally contains information about what time it is allowed to sell alcoholic beverages. These requirements remained unchanged in 2018, so it is not allowed to sell alcohol after 23:00. In many regions, this measure has been significantly tightened, so in some cities it will not be possible to purchase products after 22:00 or 21:00.

It is allowed to start the sale only from 8:00, but in some cities it increases given time until 9:00 or 10:00. Regions can exclusively extend this period of time.

Age restrictions

Quite a long time ago there was information about the need to amend the legislation regarding the permissible age for the purchase of alcohol. Therefore, it is planned to change from 18 years to 21 years.

The initiator of such a project is the Ministry of Health. But at the same time, the bill is still under consideration, so significant changes have not yet been introduced at the beginning of 2018.

Punishment for selling without a license

Every liquor company must pre-license this process. Exceptions are situations:

• sale of medical drugs containing alcohol;
• sale of products by an intermediary on behalf of a company holding a sales permit.

In other situations, a license to sell alcoholic beverages is required. If not, then the following penalties apply:

• officials pay a fine in the amount of 500 thousand rubles. up to 1 million rubles, and they will also be disqualified for a period of 2 to 3 years;
• companies pay a fine in the amount of 3 million rubles. up to 1/5 of the profit for the year of work, all products are confiscated, and the activity of the enterprise can be suspended for a period of 60 to 90 days.

Thus, the sale of various alcoholic beverages should be carried out by companies only taking into account many legal requirements. If they are violated, significant penalties are applied to them. They can be represented not only by large fines, but also by arrest or suspension of activities. In 2018, significant changes were made to the legislation, so the penalties were toughened. Also, companies involved in the production or sale of liquor must completely change the format of their business in order to legally continue to operate.

The law on the sale of alcohol, also known as the Federal Law of November 22, 1995 N 171-FZ, was adopted in Russia not by chance. Regrettably, our country is in the top world rankings for alcohol consumption. It's no secret that alcoholism is one of the most important problems in our society, and various government officials also regularly focus on this.

One of the most effective levers for reducing the amount of alcohol consumed on average in the country is to limit its sale at the legislative level. Due to the fact that such measures have already been taken, the question of when it is forbidden to sell alcohol is of interest to both those who sell it and those who plan to consume it. Of course, there is a special law on the sale of alcohol, but not everyone bothers to open it and understand everything. Below is all the information in a more accessible and understandable form.

The concept of "alcohol"

In order to competently use and be guided by the law on the sale of alcohol, it is necessary to clearly understand what exactly falls under the concept of "alcoholic beverage". The law we are interested in is Federal Law No. 171-FZ of November 22, 1995. In fact, all drinks that contain 0.5% ethyl alcohol or its fermentation products are officially alcoholic - Art. 2 FZ-171. However, there is a small influx. This concept does not include all products in which the percentage of alcohol does not exceed 1.2%. For example, in such small quantities, alcohol can be found in fermented milk products (kefir, tan, koumiss), as well as in kvass. It is worth noting that some types of kvass contain even more alcohol than 1.2%, but they are still not classified as alcoholic beverages.

By product type

In addition, all products that are officially positioned as non-alcoholic and have passed the appropriate test do not fall under the law on the sale of alcohol. The most common options for this are non-alcoholic beer and non-alcoholic wine. They usually still contain ethanol, but its share rarely exceeds half a percent, and therefore such drinks are not subject to the said Federal Law.

The main list of alcoholic beverages is specified in the above-mentioned federal law and other by-laws. To put it simply, any liquid that contains alcohol is officially covered by the law on the sale of alcohol. In particular:

• wine;
• liquor;
• port wine;
• whiskey;
• cognac;
• vodka;
• brandy;
• absinthe;
• tequila;
• Calvados;
• any tinctures for alcohol;
• beer.

Beer

Beer is worth a separate stop. Many, for some reason, believe that beer is not subject to the law on the sale of alcohol due to its low alcohol content. The same is often thought about various low-alcohol products, energy drinks based on alcohol, and so on. As a rule, the alcohol content in such drinks is at the level of 3-4% or even higher, so there is no reason to make an exception for them. From the legal point of view of the law in question, the sale of 3.5% beer is equivalent to the sale of 70% chacha. But you need to understand that for the sale of beer there are exceptions specified in other regulations. Therefore, if you decide to engage in the retail trade of beer, study the legislation more carefully, in particular FZ-289.

Normative base

The Law on the sale of alcohol, which, by the way, was amended in 2019 (came into force on 08/06/2017), is the main regulatory act that regulates the sale of any alcoholic beverages.

One of the most important points of this law is to limit the age of persons to whom alcohol can be sold. In any instances, it is 18 years. An exception is made only for those cases when a person officially married, or opened his own private enterprise. In such cases, he is officially considered an adult, and capable of taking responsibility for his actions. However, even in the case of presenting, for example, a marriage certificate, shop assistants very often refuse to sell alcohol to a client.

Requirements for the premises and documents

Another very interesting point of the law is the limitation of the area of ​​premises in which alcohol can be sold. The Prohibition of Alcohol Sale Act prohibits the sale of alcoholic beverages in an establishment with an area of ​​less than 50 square meters. Outside the city limits, this limit is reduced to 25 square meters. This information is regulated by various articles of the law, but in fact, for understanding, it is worth immediately studying 278-FZ - it is in it that the main amendments regarding changes in part of the premises are spelled out.

It is worth noting that there have always been enough people in Russia who wanted to circumvent the law on the sale of alcohol. A common scheme is an attempt to buy alcohol over the Internet. At the same time, the courier brings the client not only the drink directly, but also the lease agreement, which is a cover. According to this document, alcohol is allegedly rented to a person as a decorative element. At the same time, according to the contract, the recipient does not have the right to damage or open it. However, now this scheme is already being cracked down by law enforcement officers without any problems. The lease agreement is recognized as having been drawn up to hide the real contract of sale, after which the selling company is held liable. In some cases, even the buyer can be attracted if he was directly involved in the implementation of the scheme, fully aware of the fact that this is illegal.

Lawyer of the Board of Legal Protection. He specializes in administrative and civil cases, indemnification by insurance companies, consumer protection, as well as cases related to the illegal demolition of shells and garages.

Fines for violating the rules for the sale of alcohol can reach 300 thousand rubles, and the company is also threatened with confiscation of goods. If you do not comply with the sale time when selling alcohol or sell alcohol without a license, the company may suffer heavy losses. What are the basic rules you need to know.

Read our article:

If a company sells alcohol with violations, the administrative body has the right to hold it accountable (Article 14.16 of the Code of Administrative Offenses of the Russian Federation). For example, if a company:

• sells alcohol without a license,
• does not respect sales hours,
• violates other restrictions.

The fine will be up to three hundred thousand rubles with confiscation of goods.

The sale of alcohol in Russia is carried out in accordance with the “On State Regulation of the Production and Turnover of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and on Restricting the Consumption (Drinking) of Alcoholic Products” (hereinafter referred to as Law No. 171-FZ). Consider what requirements are most often violated by sellers and how to properly organize the sale of alcoholic beverages.

You can sell alcohol only in stationary objects

The sale of alcohol is prohibited in non-stationary retail facilities (clause 9, part 2, article 16 of Law No. 171-FZ).

The Supreme Court has stated that a structure is fixed if it:

• has a strong connection with the foundation and the land;
• joins engineering communications;
• information about which the owner has entered in the Unified State Register of Rights to Real Estate and Transactions with It (Determination No. G10-7 of the RF Armed Forces dated 06/09/2010).

The concept of such a structure also contains the law (clause 5, article 2 of the Federal Law of December 28, 2009 No. 381-FZ “On the Fundamentals of State Regulation of Trading Activities in the Russian Federation”).

It is necessary to confirm the capital nature of the building where the trade is carried out, so that the company can prove that when selling alcohol and other similar products, it does not violate this restriction. Documents will help with this. To create a stationary object, the developer draws up the rights to the land plot and a building permit. Based on this information, the court determines whether the disputed object is real estate. If the object is not stationary, the company faces sanctions.

For conducting illegal sale of alcohol will be punished in accordance with the Code of Administrative Offenses of the Russian Federation

The company was unable to challenge the fine for violating the rules for the sale of alcohol-containing products. The court concluded that the applicant had been trading in a non-stationary facility. The administrative body that issued the decision on the fine submitted documents to the court. He presented a copy of the act of acceptance into operation of a temporary non-residential building of a beach and entertainment complex with a cafe-restaurant, a scheme for locating non-stationary retail facilities on sites and a land lease agreement.

The court concluded that the applicant company had received a land plot for the placement of a beach and entertainment complex without the right to build real estate. The commission, which signed the act of commissioning, had the authority to accept buildings of a non-permanent nature. According to the technical data sheet, the foundation under the disputed building is a reinforced concrete slab. Such a basis does not indicate a strong connection between the building and the land (decree of the Thirteenth AAC dated November 14, 2016 No. 13AP-24891/2016 in case No. A56-40963/2016).

In another case, the court also found that the building was not a fixed facility and that the company was violating restrictions on the sale of alcohol. He pointed out that the building does not have features that allow it to be attributed to the enterprise fast food because there were no communications (toilet, sinks, etc.). The entrepreneur was selling alcohol (beer) in a non-stationary trading facility. Rospotrebnadzor lawfully brought the violator to justice (decree of the Samara Regional Court dated February 10, 2017 No. 4a-98/2017).

When selling alcohol, please be aware of local law requirements regarding allowed selling times.

As a general rule, the sale of alcoholic beverages is prohibited from 23:00 to 08:00 local time. In addition, the legislative bodies of the constituent entities of the Russian Federation have the right to introduce additional restrictions on the sale (paragraph 2, paragraph 9, article 16 of Law No. 171-FZ, paragraph 12 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 11, 2014 No. 47). In particular, when selling alcohol, you need to check according to local legal acts whether trading is allowed until 22 or 23 hours, or is it prohibited from now on. Other restrictions may also be present. For example, the city may establish a ban on the night sale of alcoholic beverages or an obligation to notify the trade during mass events (an appeal ruling of the Lipetsk Regional Court dated March 14, 2016 in case No. 33-741 / 2016).

From what time in a particular region the sale of alcohol is stopped, we indicated in the table. Please note that there may be exceptions in the legislation of the constituent entities of the Russian Federation, and in one case or another, the restriction will not apply, or, on the contrary, special restrictions or a complete ban on sale will be imposed. To find out in accordance with what schedule to conduct the sale of alcohol in a given subject of the Russian Federation, check out local requirements.

If the company has violated the rules for the sale of alcohol, there must be strong grounds to challenge the sanctions

The court upheld the provisions of the regional law. The government of the republic has established a ban on the retail sale of alcoholic products from 20:00 to 14:00 local time. The exception was the trade conducted by organizations and individual entrepreneurs in the provision of services. Catering(realization of beer, cider, poiret, mead). The court considered that the conditions are not discriminatory for economic entities (appellate ruling of the Supreme Court of the Russian Federation of March 22, 2017 No. 74-APG17-3).

Ensure that the building in which the company sells alcohol products is not subject to other legal restrictions, such as local restrictions. Go to court if the company was held liable unlawfully.

For example, the applicant contested the points of the order of the administrative authority. The court concluded that the company had the right to sell alcohol in a stationary facility on the ground floor of an apartment building. The law does not restrict this possibility at the federal and regional levels (Decree of the Arbitration Court of the North-Western District dated July 4, 2017 No. F07-6558/2017 in case No. A52-2281/2016).

The premises for trade must be rented for at least a year

By law, premises for the sale of alcohol must be rented for a period of at least a year (clause 10, article 16 of Law No. 171-FZ). Pay attention to the area of ​​​​the object, as well as the type of products sold. The law provides for specific area standards. They apply to alcoholic beverages with the exception of beer, beer drinks, cider, poiret, mead. The law requires that total area of stationary retail facilities and warehouse facilities was at least 50 square meters for each location of a separate subdivision in urban settlements and at least 25 in rural settlements (clause 10, article 16 of law No. 171-FZ).

There are special requirements for IP

If you are an individual entrepreneur, prove that you are engaged in the provision of catering services. The law allows individual entrepreneurs to sell alcohol in non-stationary retail facilities. The rules for individual entrepreneurs state that entrepreneurs can sell beer and beer drinks, cider, poiret, mead, if we are talking on the provision of catering services. At the same time, the object quick service it is necessary to equip with engineering systems and equipment (toilet, washbasin, hot and cold water supply, etc., see, for example, the decision of the Samara Regional Court of May 13, 2016 No. 4A-522/2016).

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Beer, as well as cider, poiret, mead, and other beer-based drinks, are alcoholic products. When selling beer, it is necessary to take into account the rules governing the sale of alcohol, but with some peculiarities. Interested in this line of business? Then read our article, in which we will talk about the most important issues when trading beer and beer drinks:

• can an individual entrepreneur sell beer;
• Do you need a license to sell beer?
• what restrictions exist when selling beer;
• do beer sellers need to connect to EGAIS;
• when a cash register is not needed when selling beer;
• what OKVED codes to choose for the sale of beer;
• What kind of sales reports do you need to submit?

Can an individual entrepreneur start selling beer

We will immediately answer that individual entrepreneurs have the right to sell beer. Why does such a question arise at all? Are there any prohibitions on the sale of alcohol related to the legal form of the seller (IP or LLC)? There really is such a ban, it is established by article 16 of the law of November 22, 1995 No. 171-FZ.

According to it, only organizations are allowed to sell strong alcohol. Why this is so is not explained, but the fact remains - only legal entities have the right to trade in spirits and wines. An exception is made only for individual entrepreneurs - agricultural producers who sell wines and champagne of their own production.

Regarding the sale of beer, the same article states that "Retail sale of beer and beer drinks, cider, poiret, mead is carried out by organizations and individual entrepreneurs." Please note - this is a retail sale! The fact is that there is also the norm of Article 11 of Law No. 171-FZ, and it also allows the wholesale circulation of alcohol and beer only to legal entities.

Thus, individual entrepreneurs have the right to sell beer and drinks based on it only at retail. And in order to produce and sell beer without restrictions, you need to register a company.

Do I need a license to sell beer?

And here everything is simple - a license to sell beer is not required. Again we read Law No. 171-FZ, Article 18 on extradition: "... with the exception of the production and circulation of beer and beer drinks, cider, poiret, mead." So, selling beer without a license in 2019 does not threaten anything, no sanctions are provided for this. Is it true, certain restrictions and the requirements for organizing the sale of beer still exist, and we will talk about them further.

Conditions for the sale of beer

This is perhaps the most important information, with which you should familiarize yourself with the organization of the beer trade. Given that beer is an alcoholic beverage, it is understandable that it should not be available at any place and time.

Beer alcoholism develops quickly and imperceptibly, which is especially dangerous for children and women. And if for beer merchants large volumes of sales are profit, then buyers foamy drink for its immoderate consumption they pay with their health. We must be sympathetic to the prohibitions established in Article 16 of Law No. 171-FZ, in the end they act for the benefit of the whole society.

• children's, educational and medical institutions;
• sports and cultural facilities;
• public transport of all types and its stops;
• markets, railway stations, airports and other places of mass congestion of citizens (with the exception of catering establishments);
• military installations.

2. Beer can only be sold in stationary retail facilities, so the building must have a foundation and be entered in the real estate register. That is, temporary structures such as stalls and kiosks are not suitable for selling beer, with the exception of catering establishments. As for the area of ​​the retail facility, if strong alcohol is sold in addition to beer, then the restriction applies:

• at least 50 sq. m. in cities
• at least 25 sq. m. in the countryside.

When trading only beer, there are no restrictions on the area.

3. The time for selling beer is limited to the period from 8 am to 11 pm, except for public catering outlets.

• seller - from 30 to 50 thousand rubles;
• official (individual entrepreneur or head of organization) - from 100 to 200 thousand rubles;
• legal entity - from 300 to 500 thousand rubles;

If there is any doubt about the age of the buyer, the seller must request an identity document. In addition, criminal liability is also possible for the sale of beer to minors. Be aware that the police often carry out control raids involving young people in order to provoke such illegal sale. It is better to play it safe and ask for a passport, even if the buyer looks old enough.

5. From January 1, 2017, the production and wholesale trade are prohibited, and from July 1, 2017, the retail sale of beer bottled in plastic container over 1.5 liters. Penalties for violation: from 100 to 200 thousand rubles for individual entrepreneurs and from 300 to 500 thousand rubles for legal entities.

6. Additional restrictions on the sale of beer may be established by local authorities. Yes, in many municipalities the sale of beer in retail outlets located in multi-apartment residential buildings is prohibited. We recommend that before you start selling beer, find out all the rules in the local administration or the Federal Tax Service.

EGAIS - sale of beer

EGAIS is a state system for controlling the production and circulation of alcohol. Do I need EGAIS to sell beer? Yes, of course, but in a limited format. Organizations and individual entrepreneurs purchasing beer for further retail sales are required to connect to the system for years only to confirm the purchases of wholesale lots from legal producers and suppliers.

To connect to EGAIS, you need to get a special electronic signature and register on the official website of Rosalkogolregulirovanie. We described in detail how to do this. After registration in the system, the buyer receives his identification number (ID), and the supplier draws up invoices for him, reflecting them in EGAIS. After the consignment of goods is accepted by the buyer, the supplier writes off the delivered products from their balances in the Unified State Automated Information System, and it is fixed for the buyer.

Confirmation of the sale of each bottle of beer, as is the case with strong alcohol and wine, is not required, so the trade in beer through the Unified State Automated Information System is easier to process than other alcoholic beverages. The main thing here is to confirm that the wholesale batch of beer was purchased legally.

Please note that selling beer without a cash register is punishable separately under Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• for individual entrepreneurs and heads of organizations - from ¼ to ½ of the calculation amount, but not less than 10,000 rubles;
• for organizations - from ¾ to the full amount of the calculation amount, but not less than 30,000 rubles.

New OKVED codes for beer trade

Please note that when registering individual entrepreneurs and LLCs, only the classifier is used. To indicate the types of activities related to the sale of beer, use the new OKVED codes of 2019.

For wholesale trade in beer:

• 46.34.2: Wholesale trade alcoholic drinks, including beer and edible ethyl alcohol;
• 46.34.23: Wholesale of beer;
• 46.17.23: Activities of beer wholesale agents.

For retail beer:

• 47.25.1: Retail sale of alcoholic beverages, including beer, in specialized stores;
• 47/25/12: Trading retail beer in specialized stores.
• 47.11.2: Retail sale of non-frozen products, including drinks and tobacco products, in non-specialized stores;

For the sale of beer in public catering:

• 56.30: activities of bars, taverns, cocktail halls, discos and dance floors (with a predominant service of drinks), beer bars, buffets, phyto-bars, drinks vending machines.

Important: if you registered an individual entrepreneur or LLC before July 11, 2016, then you do not need to make any changes to the codes, the Federal Tax Service will independently correlate your old and new OKVED codes entered in the registers.

But if you decide to start selling beer after mid-2016, and the corresponding codes were not entered immediately upon registration, then you need to report a new type of activity using the forms (for individual entrepreneurs) and P13001 or P14001 (). In this case, indicate the codes according to OKVED-2, as indicated above.

Accounting for the sale of beer

From January 1, 2016, sellers of alcoholic products, including beer, are required to keep a register of retail sales. The form of the journal and the procedure for filling it out are approved by Order of the Federal Alcohol Regulatory Agency dated June 19, 2015 No. 164.

The journal must be completed daily, no later than next day after the sale of each container or package of alcohol, including beer. At the end of each day, sales data is filled in: name, product type code, volume and quantity. This is how a sample magazine looks like, posted on the website of the state organization FSUE CenterInform, which issues an electronic signature for connecting to the Unified State Automated Information System.

For the absence of a journal or its incorrect maintenance, a fine is imposed - from 10 to 15 thousand rubles for individual entrepreneurs and from 150 to 200 thousand rubles for organizations.

In addition, following the results of each quarter, no later than the 20th day of the next month (April 20, July, October, January, respectively), a declaration on the turnover of beer in the form No. 12 must be submitted to Rosalkogolregulirovanie. August 9, 2012 No. 815.

Let's summarize:

1. Not only organizations, but also individual entrepreneurs can sell beer, however, only retail for final consumption.
2. A license to sell beer is not required.
3. Consider the statutory prohibitions on the place, time and circle of buyers when selling beer.
4. It is impossible to legally purchase a batch of beer for further sale without connecting to EGAIS, so you need to register on the Rosalkogolregulirovanie website. After that, the system will need to confirm the fact of the purchase of the batch each time and reflect the remaining products.
5. From March 31, 2017, the sale of beer, including in public catering, is possible only with the use of a cash register, regardless of the tax regime.
6. From July 11, 2016, only OKVED-2 applies for registration purposes. Specify OKVED codes for the sale of beer from our selection, they correspond to the current classifier.
7. Keep a log book for alcohol retail and submit declarations on the sale of beer in a timely manner.