Who said you can't find a needle in a haystack? As the results of the implementation of the EGAIS system have shown, it is possible! Now the movement of "every chip" in the timber market is under the control of the relevant authorities. Any illegal action is punishable by a large fine. What rules must be followed by forest market participants in order not to break the law? Let's try to answer this question.

EGAIS today is ...

The unified state automated system for recording wood and transactions with it is a powerful mechanism for ensuring control over the legality of the wood market in the country. This information resource is an accumulator of information about forestry entities, rights to use plots, lease, purchase, sale of plantations, timber.

EGAIS enables regulatory authorities to:

• firstly, after analyzing the data of the system, to draw up a real picture of the forest rotation;
• secondly, to track the supply chains of timber, check the accuracy of information about the source, procurement, purchase;
• thirdly, to identify violations, to exclude illegally acquired timber from circulation.

Let's decipher a number of causal relationships. Updated data on the volumes of timber harvesting form the basis of the tax base. All participants in the process (loggers, timber processors, exporters) transparently work to increase budget revenues. And the opportunity to quickly identify illegal logging promises to ensure the decriminalization of the industry.

Chronology of the implementation of EGAIS in the forest industry

In order to facilitate the process of adaptation of the forest complex to innovations, certain provisions of the legislation were activated in stages.

• July 2014 - a special document was introduced accompanying the transportation of timber. Since January 2015, liability has been provided for the absence or incorrect execution of such a document. Valuable wood marking approved.
• Since July 2015, an administrative penalty has been provided for non-compliance with labeling requirements, and mandatory filling in of declarations about timber transactions and their registration in the EGAIS system has also been introduced.
• Since January 2016, fines have been introduced for non-compliance with the requirements for issuing electronic declarations.

Is it possible not to use EGAIS in the work?

If you are ready to part with your business and pay a tidy sum in the form of an administrative penalty - go for it! Otherwise, you must understand that the mechanism of the system provides for the tracking of each log from its place of origin to timber processing or export, taking into account all intermediaries.

In January 2017, the Federal Forestry Agency held a meeting at which the results of wood accounting in the Unified State Automated Information System were announced. Statistics showed that in 2016, 3,707 court cases were initiated under Article 8.28.1 of the Code of Administrative Offenses of the Russian Federation. total amount administrative penalties amounted to 18.1 million rubles.

The basis of automated information system are information about the primary rights to cutting and harvesting timber. The system works like this.
The buyer will not be able to record timber transactions in the Unified State Automated Information System if they are not declared by the seller. And for this, the seller will need to have forest documents in EGAIS that confirm the legality of the origin of the wood.

Market counterparties are personally interested in the truthful reflection of information in the system. Indeed, in the case of the acquisition of illegally harvested timber, a loss of business is possible. Consider the basic requirements imposed by law on market participants.

Rules for registration of timber transportation

Transportation of wood is carried out in the presence of only an accompanying document. According to the form established by the Government of the Russian Federation, it records information about the primary owner, consignors, consignee, carrier.

The number of the declaration, the state registration plate of the car, the point of direction and destination, the species, assortment composition of the cargo, volume, quantity are recorded. It is certified by the signature of the official who issued the document. Printing is optional.

This document has been developed specifically for the transport process. The presence of information about the primary owner of the timber distinguishes it from previously existing ones - vouchers, consignment notes. This makes it possible to track products that have entered the market illegally.

Crime Detection Mechanism in Action

In the absence of an accompanying document or its incorrect execution, the car with the load will most likely be detained and sent to the impound until the reasons are clarified. Situations are different: they forgot to issue it, they made a mistake when filling it out, they lost it, or the wood was illegally harvested, stolen. In accordance with the content of the violation, the following liability measures are provided: from an administrative fine up to confiscation of cargo and vehicle.

We will analyze the options for bringing the participants of the timber rotation to responsibility.

Penalties for non-compliance with the deadlines for filing a declaration of timber transactions

According to Article 8.28.1 of the Code of Administrative Offenses of the Russian Federation (absence, late completion of the declaration), fines are provided in the amount of:

• 5-20 000 rub. - for officials(hereinafter DL);
• 7-25 000 rub. - for individual entrepreneurs (hereinafter referred to as IP);
• 100-200,000 rubles – for legal entities (hereinafter LE).

By law, business entities within five days, no later than one day before the shipment of the goods, are required to declare the transaction in the Unified State Automated Information System. The first day is considered the date of signing the contract. A declaration without an electronic signature is invalid. Every month, while the contract is in force, it is necessary to make changes on the actual volume of timber transported.

Penalty for violation of the order of marking and transportation of wood

Marking is carried out piece by piece. The goal is to enable, through technical means apply and read information about each log.
In case of violation of the marking requirements, the DL will replenish the state treasury by 30-40,000 rubles, the legal entity - 300-500,000 rubles, plus confiscation of wood.

In case of violation of the procedure for accounting for wood (Article 50.1 of the Labor Code of the Russian Federation), the amount of the fine will be:

• 25-35 000 rub. - for DL;
• 200-400,000 rubles - for YL.

The absence of an accompanying document when transporting timber is punished no less severely. So, the amount of the penalty for the DL will be 30-50,000 rubles; Legal entity - 500-700,000 rubles. Offenders can lose both the cargo and the vehicle, which is the instrument of the offense by law.

As practice has shown, the EGAIS forest system is rather aimed not at external control, but at the fact that the buyer independently controls the process of commodity circulation. Who, if not a consumer of wood, is interested in the reliability of information and the legality of the goods that he pays for.

Over the next year, the rules for the sale of alcohol will change dramatically. The state introduces new strict rules. Especially for you, we have collected the most up-to-date information about the upcoming changes. How to avoid fines under the new realities? Which one should be used? Read the answers to these and other questions in the article.

What is EGAIS?

EGAIS (Unified State Automated Information System) is a tool for state control over the production and sale of alcoholic beverages. By law, manufacturers wholesale suppliers and retail stores for the sale of alcohol must use the EGAIS software module.

Has EGAIS been implemented at the moment?

Partially. Producers of strong alcohol and wine are connected to the system. According to Rosalkogolregulirovanie, in March 2015, EGAIS Retail was launched in test mode at 7,000 cash desks.

When will the use of EGAIS for the sale of alcohol become mandatory?

For what there may be fines in EGAIS - the main violations and responsibility

Statistics show that since April 2016 they have already begun to fine for the sale and sale of illegal alcoholic products.

Only for the first quarter of this year, within the framework of the current legislation, fines for 6 million rubles were issued!

We will note for what violations a fine threatens, and in what amount:

• 10-15 thousand rubles. - for managers, directors, managers of private outlets.
• 150-200 thousand rubles . - for legal entities (Article 14.19 of the Code of Administrative Offenses of the Russian Federation).

Note that the violation concerns the registration of alcohol in the EGAIS system, which entered the store after January 1. Every manager, director must remember that it is precisely such goods that must be registered under the new system.

Here's an example: citizen Petrenko, being a private entrepreneur, placed an order for the supply of vodka to his store. The goods were brought to him after the holidays - on January 16th. Petrenko forgot that he should switch to the EGAIS system, it should also include the supply of goods that he received for sale. In April, the inspector "ran in" with a check. It turned out that Petrenko installed the EGAIS system, but that was in February 2016, which means that he illegally sold vodka. On a citizen, as an individual, imposed a fine.

• The trade organization must have equipment, .
• The store should have scanners for barcodes and excise stamps, equipment for printing checks with special QR codes that will send information to the Unified State Automated Information System.
• Reports on the system will need to be sent once every three days if the store operates in an urban area, and once a week if in a rural area. Of course, the Internet is required for the full operation of the system, so take care in advance that you have a connection.

Punishment for these violations will also be under article 14.19 of the Code of Administrative Offenses of the Russian Federation. In addition, they may even revoke your license confirming your ability to sell alcoholic beverages.

remember, that the term of connection to the system for Russian regions is different. Basically - until January 1, 2016. But, for example, in the Crimea and Sevastopol this period was extended by 1.5 years, and for rural settlements of the same republic, the number of which is less than 3 thousand people, by 2 years.

How to avoid fines in EGAIS - follow the basic rules!

In order not to fall into the ranks of the "white crows", it is worth remember a few rules, which will help you set up work on a new modern system:

1. Check the trading equipment, its availability and operation. The equipment required to work in EGAIS can be purchased at. Our specialists will help you choose everything you need: a modern one that can easily “get along” with the system, a scanner, and much more equipment for accepting alcoholic beverages and legally selling them.
2. Take care of. If you have equipment, ask a specialist how to install new modern software that will allow you to include EGAIS in the work.
3. Follow. Products that have already been sold should be included in it, this applies not only to strong drinks, but also to low-alcohol ones.
4. Conclude supply contracts only with trusted suppliers who have all the documents. For counterfeit products, not only manufacturers will be fined, but also those who agree to sell such products. Watch closely and check suppliers!
5. Foresee all situations that may arise through no fault of yours. For example, establish an Internet connection. When it is turned off, the device will be able to work for 3 days, during which time you should deal with the problems. Circumstances that depend on store managers, such as forgetfulness, can also affect the conduct of business. If you are a store manager, you can safely fine for an incorrectly entered product into the system or its incorrect implementation. Nevertheless, penalties will be imposed on you for such actions, or they may even take away a license to sell alcohol!
6. Keep an eye on residual production. Goods that came to you before January 1, 2016 must be sold within 10 months from this date. If you did not have time to implement it, then you should fix it in the system before October 1, 2016.

To avoid fines, don't make mistakes. If you do not know how to work with EGAIS correctly, experts will prompt you, and also help you choose the right cash equipment and the right software for working with new system, and will also execute. It is better to prepare in advance than to hurriedly choose equipment and train the cashier later. Do not take risks, because the penalties for the sale of alcohol are now high!

According to the norms of Law No. 182 (06/29/2015), which amends the Federal Law "On state regulation of the production and circulation of ethyl alcohol and alcoholic products", individual entrepreneurs who are engaged in the purchase of alcoholic beverages for the purpose of its subsequent resale are required to work with EGAIS. Failure to comply with a number of requirements of a unified automated system entails the application of a number of sanctions.

Possible violations in the field of purchase and sale of alcoholic products

In order not to pay a fine, it is necessary to focus on the current regulatory requirements of regulators. EGAIS fines for individual entrepreneurs are regulated by the provisions of the Code of Administrative Offenses. Yes, Art. 14.19 directly indicates a sanction for a violation in the field of the accounting procedure for ethyl alcohol, products of its processing and alcoholic products. Unintentional or deliberate violation of the established procedure entails the imposition of a fine on an individual entrepreneur in the amount of 10-15 thousand rubles. The sanction also applies to identified violations in the field of circulation of alcoholic products. Note legal entities pay an order of magnitude higher: 150-200 thousand rubles.

Note that the penalties for late confirmation of invoices in the Unified State Automated Information System remain identical to other violations. The terms for confirming bulk purchases of alcoholic products for resale are regulated by Government Decree No. 1459 of December 29, 2015 and apply to entities of any form. In other words, unlike the implementation, individual entrepreneurs must also confirm the fact of purchase. In the case of receipt of alcoholic products on invoices at the warehouse of the subject within the city, it is necessary to confirm the moment of purchase within 3 days from the date of receipt of the goods. If the buyer is located in a rural area, the period will last up to 7 days.

From 07/01/2017, the use of cash registers for individual entrepreneurs when selling alcoholic products is mandatory

The indirect requirement of the alcohol market regulator is the use of controlled cash register for centralized recording of the fact of turnover. Recall that the norm of clause 7 of article 7 of the Federal Law of June 3, 2016 No. 290 is in force, which establishes the fact of the mandatory presence of a cash registrar for individual entrepreneurs from July 1, 2018. However, the norm of the Federal Law of July 3, 2016 No. 261 directly indicate the need for cash registers for entities that carry out the circulation of alcoholic products.

Identification of the absence of cash registers entails the imposition of a fine in the amount of a quarter to a half of the amount of an unbroken check. However, the minimum payment for officials and individual entrepreneurs will be at least 10 thousand rubles. The minimum payment for a legal entity for such a violation will be 30 thousand rubles. By the way, the Ministry of Finance has developed a bill, the provisions of which will abolish the possibility of selling beer by individual entrepreneurs. The main reason for the possible innovation, in addition to strengthening control over turnover, is called just smaller fines for detected violations.

Since April 20, outlets that have not registered alcohol in 2015 are at risk of being fined. The fines for administrative personnel range from 10 to 15 thousand rubles, and a legal entity - a retail outlet - can "get" up to 200 thousand rubles.

You are aware that the EGAIS rules came into force on January 1, 2016. The date of April 20 was needed as a delay - the entrepreneurs were "pulling their tails" and preparing for the report for the first quarter - they calculated how much alcohol was taken and how much was sold.

A little more than a month is left before the full-fledged launch of EGAIS - after July 1, 2016, the system will receive information about each bottle of alcohol received and sold. Unregistered sales will be illegal, and those who do not agree with the new rules will simply close.

The penalties have already begun

Regional Newspaper reports:

The Arbitration Court of the Sverdlovsk Region fined grocery store from the village of Pozarikha, Kamensky district, for selling alcohol without a license. The village store will pay 200 thousand rubles and lose counterfeit alcoholic beverages.

in the same Sverdlovsk region the cafe was fined 100 thousand rubles. for selling illegal vodka.

By April 20, Tatarstan was 100% ready for the Unified State Automated Information System, and according to the results of the 1st quarter of 2016, fines of 6 million rubles were collected in the republic for violations in the field of alcohol circulation.

Why are they fined in EGAIS?

January 1, 2016. If facts of illegal acceptance of alcohol are revealed, the director or manager of the store will be fined 10-15 thousand rubles, and the legal entity will pay from 150 to 200 thousand rubles.

It is easy to avoid a fine - it is enough to send data on the incoming alcohol to the Unified State Automated Information System. At the time of acceptance, check for the existence of an excise or federal stamp (PDF-417). If there is no brand or the scanner does not recognize it, then it will be impossible to sell the bottle.

April 20, 2016. All alcohol taken after January 1 must be reflected in the EGAIS system.

July 1, 2016. The sale of any alcoholic beverages without registration in the Unified State Automated Information System is illegal. A store with an alcohol assortment must have equipment for reading bar codes and excise stamps, printing checks with QR codes and sending data to the EGAIS system.

The lack of Internet is the problem of the owner of the retail outlet. Connecting to the Internet is a prerequisite for accepting alcohol. Outlets in the city must transfer data to the EGAIS server at least once every 3 days, and shops in rural areas - at least once every 7 days.

Compare the scope of delivery and the quantity of goods indicated in the supplier's bill of lading and in the EGAIS invoice. If the actual quantity of goods is less than the volume stated in the EGAIS documents, refuse the invoice or send an act of discrepancy. If you brought more than indicated in the bill of lading, ask for an additional invoice. Also remember to check for the presence and readability of the PDF-417 stamp.

In case of violations: the manager of the outlet is fined 10–15 thousand rubles, and the legal entity is fined up to 200 thousand rubles. In case of repeated violations, the license to sell alcohol is revoked.

How to avoid fines in EGAIS

Install hardware and software

The necessary equipment will allow you to take and dispense alcohol. A modern cash desk, for example, Viki Tower, will help save money in the case of EGAIS. Complete with Viki cash registers - necessary equipment and software for the acceptance and sale of alcohol, including a 2D scanner and a fiscal registrar. Cash desks fully comply with the requirements of EGAIS: you can take alcohol and send information about sales directly from the cash register.

Don't forget the alcohol magazine

In an alcohol magazine, you need to record sales not only of strong alcohol, but also of low-alcohol drinks: beer, poiret, mead, cider and cocktails. How to choose the method of keeping an alcohol journal - find out in our article.

Deal with the leftovers of 2015

The last comment of the FSRAR dated 04/25/2016, describing the methodology for maintaining balances:

The rest of the products received before 01/01/2016 and not sold before 10/01/2016 must be recorded in the EGAIS system after 10/01/2016 before retail sale.

The store is responsible for the quality of the products. If you accept and sell counterfeit products, your store will be fined first, and only then will they deal with the supplier.

Data exchange with EGAIS takes place via the Internet. If the connection is lost, the software module works offline for only three days. During this time, you need to restore the Internet, otherwise you will have to suspend the sale of alcohol. Consider a backup option for connecting the Internet at a point of sale - for example, a router with mobile Internet.

EGAIS close

Before the law on EGAIS will work in full force, there is very little time left. Expectation heats up the situation, although there is nothing terrible in EGAIS: it is enough to carefully comply with the requirements of the law.

Do not postpone the transition to EGAIS: it is better to buy a cash register and deal with acceptance and sale, train a cashier in a calm mode, than take risks, putting everything off until the last moment.

In order to sign an electronic document (in our case, an additional agreement from the OFD "Platform"), you need to configure / check your computer. For this..

The Central Bank made a number of important changes and additions to the procedure for maintaining cash transactions, approved by the instruction of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U. In particular, the procedure has been revised.

May 21, 2018 at 10:08 am

Automatic fines according to EGAIS: fantasy or reality?

On April 26, 2018, thousands of EGAIS users selling beer received through Personal Area system, a letter of the same content: "Information message on the accounting of residues of non-marking products in EGAIS." The essence of this long message boiled down to one sentence: based on the declaration company of the 1st quarter of 2018, it was revealed that as of 04/01/2018, your organization recorded the remains of non-labeled alcoholic products (beer, beer drinks, cider, poiret and mead) in volumes that do not correspond to the data of bulk declarations. According to the EGAIS system, the balance of production is - (X) gave, according to bulk declarations - (Y) gave, the difference is - (X-Y) gave.

Further is quite simple: “Rosalkogolregulirovanie draws attention to the fact that these discrepancies may indicate a violation of the procedure for maintaining records or declaring. This violation provides for penalties in accordance with the Code of Administrative Offenses ... ... Please note that after the period for submitting corrective declarations for the 1st quarter of 2018, all existing discrepancies will be sent for control measures to the subjects Russian Federation. Rosalkogolregulirovanie will continue to conduct similar reconciliations in the future".

Such a message, received on Thursday, April 26, and even before the long May holidays, did not improve the mood. Moreover, it is not at all clear from it what needs to be done in order not to receive the same fine under the Code of Administrative Offenses 14.17.1, which is from 100 to 150 thousand rubles. Because experienced market players are well aware that sales data in the declaration and in the Unified State Automated Information System must be entered according to different algorithms and can only coincide completely by a miracle.

1. FSRAR sent such a letter to everyone who had a difference between the data on the declaration and according to the Unified State Automated Information System of more than 100 liters of unmarked alcohol. These 100 liters were left to the margin of error due to different sales registration methods.

2. According to the first quarter, no one will be fined, and the second quarter is given to restore order. But discrepancies in balances according to the second quarter will immediately turn into fines.

Light panic was replaced by deaf melancholy.

FSRAR was able to combine data from two different state alcohol accounting systems (declarations and EGAIS) and he did this only in order to identify those who do not write off sales of unmarked alcohol in EGAIS or do it incorrectly. The mechanism for declaring alcohol sales has been operating for several years, everyone is used to it. In addition, it has internal algorithms for end-to-end verification of the data provided between wholesalers and retailers, so you can submit "left" data only if you agree with the entire chain of your suppliers, which is unlikely. But the data in the Unified State Automated Information System used to be checked against nothing. How to understand how the data that is reflected in the system is correct? Do you have such large stocks of alcohol or do you just not write it off? We are talking about unlabeled alcohol that cannot be scanned at the checkout - draft beer, cider, mead. Such alcohol is written off manually daily based on the results of sales, but not everyone does this.

For us, this “special operation” by the FSRAR has become another example of the movement of state bodies towards a system of fully automatic control over entrepreneurs. There are more and more different marking systems, electronic reporting and fiscal documents. And along with them, there are also mechanisms for working with the “big data” that accumulate in them. In terms of retail trade, the next step towards such a global control system was Federal Law No. 487-FZ of December 31, 2017, which comes into force on January 1, 2019 and allows supplementing a cash receipt with a new mandatory requisite “product code”. This requisite will allow you to identify the marked product or product nomenclature. In addition to Government Decree No. 792-r dated April 28, 2018, which defines the list of goods subject to mandatory labeling by means of identification and also comes into force on January 1, 2019, it becomes clear that it will be very difficult to evade fiscal supervision. The control will be double - both from the side of the labeling operator and from the side of the Federal Tax Service with its huge database of fiscal receipts.

Such a move on the part of the state makes it possible to solve the complex technological problem associated with that zoo of "egaises", "shubais", "pharmacy egais" and various other "...ises" created by various departments in recent years. Now we have several global operators of federal state information systems (FSIS) and each with its own "big data" in its original formats. The unique identifier of the marked goods (bottles of alcohol, fur coats, packs of cigarettes, packages of medicines, sneakers, diamond rings, etc.) will be recorded on the cash receipt and sent to the FDO in parallel with registration in the native FSIS. Thus, the global database of fiscal documents will unite departmental "egaises" with a through accounting unit. One can fantasize about the analytical possibilities of such a system endlessly.

Increasing the collection of various taxes, excises and fees has become a universal answer to all economic issues in our country. You can argue with this, disagree, come up with new bypass schemes control systems or completely go "into the shadows". So far, everything looks like the government is collecting some kind of global analytical system for tax administration. Life will be more fun!

Sale of beer, fines, licenses, law, egais, magazines, cash desks, time of sale, labeling, liability, bottling and other new beer issues, as well as what is needed for sale in 2019, and other issues in the article.

Constantly updated, last time: 04/11/2019.

Peculiarities of beer sales regulation in Russia

Beer is a foamy drink obtained from brewing malt, hops and/or hop products and water with or without the use of grain products, sugar products as a result of the fermentation of beer wort, containing ethyl alcohol formed during the fermentation of the wort. Beer must be brewed without the addition of ethyl alcohol.

A detailed procedure for the characteristics of the drink is enshrined in GOST 31764-2012.

You don't need a license to sell beer.

You do not need a license to sell beer, cider, mead and other alcoholic products ( exception of wine, champagne and spirits: vodka, cognac, brandy, becherovka…. with a share of ethyl alcohol over 9%), they can be sold through an LLC or an individual entrepreneur without a license at retail and wholesale, but it is important to observe the time of sale, EGAIS, the presence of a cash desk, the age of the buyer, the volume of plastic containers.

For reference (moved into separate articles):

• Where it is forbidden to sell alcohol, wine, including on holidays: March 8, February 23, etc.
• Responsibility for drinking alcoholic beverages

What to choose LLC or IP when selling beer

Individual entrepreneurs (IP) and LLC have the right to sell beer.

Federal Law No. 171 "On state regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products” indicates that the sale of beer and other alcoholic products is carried out from a legal entity or an individual entrepreneur (IP) using a cash register and corresponding OKVED codes.

An individual entrepreneur (IP) does not have the right to sell spirits

Such a ban is indeed established by Article 16 of the Law of November 22, 1995 No. 171-FZ.

Where you can and where you can not sell beer

Sale is allowed only in stationary objects

Retail sale of alcoholic products is not allowed in non-stationary trade facilities, which are temporary structures for which it is not possible to register ownership.

Examples of non-stationary objects

1. stall (tent),

beer delivery

It is not allowed to sell alcoholic products remotely, as well as goods, the free sale of which is prohibited or limited by the legislation of the Russian Federation.

All possible schemes to get around this ban in our article: Is it possible to deliver beer to your home, delivery is allowed by law.

Application of online cash desks, online KTT

From July 01, 2018, the use of online cash registers is mandatory for everyone who receives cash, incl. using electronic means of payment.

What is the fine

FROM according to paragraph 3 of Art. 14.16 of the Code of Administrative Offenses of the Russian Federation for violation of special requirements and rules for the retail sale of alcoholic and alcohol-containing products

• Individual entrepreneurs can be fined 20-40 thousand rubles.
• Organizations will have to pay more - up to 300 thousand rubles.

Primary registration is not required

Letter of the Ministry of Finance of Russia dated June 16, 2017 No. 03-01-15 / 37692 indicates that when using online cash registers, it is not necessary to keep a primary cash register, namely:

The Ministry of Finance of Russia clarifies that the use of forms of primary accounting documentation for accounting for cash settlements with the population using cash registers, approved by a resolution of the State Statistics Committee of Russia, is not required when switching to online cash desks.

This is due to the fact that the updated CCP legislation does not contain such a requirement. All fiscal data is transmitted at the time of settlement in the form of documents generated using cash registers to the tax authorities through a fiscal data operator (with some exceptions).

We remind you: the CCP must be equipped with a clock set to real time areas where this equipment is installed and used (Letter of the Ministry of Finance No. 03-01-15/28072 of 05.05.2017).

Who has the right to work without online CCP

Until 07/01/2019, except for organizations with existing staff.

The list of organizations and individual entrepreneurs exempted from the use of online cash registers for another year, in particular, includes:

• businessmen providing shoe repair and painting services;
• entrepreneurs and legal entities providing services for the manufacture and repair of keys and metal haberdashery;
• persons selling handicrafts or handicrafts;
• citizens renting their own housing;
• organizations or individual entrepreneurs selling newspapers and magazines in kiosks;
• sellers of ice cream and draft soft drinks to take away;
• sellers of products from tankers: milk, kvass, fresh fish, etc.;
• sellers of seasonal vegetables and fruits, including gourds;
• vendors of miscellaneous products; sellers at fairs, trade shows, retail markets.

At the same time, they are obliged to issue BSO to buyers. And if before July 1, 2018 they could use old-style forms, then from July 1, it is necessary to form a BSO using a new-style device - “ automated system for BSO. In fact, the form of strict accountability is transformed into one of the types of cashier's check.

In addition, they have the right not to use online cash desks indefinitely:

• pharmacies operating at feldsher points in villages and villages, as well as departments of hospitals and medical organizations in settlements where there are no pharmacies;
• legal entities and individual entrepreneurs working in remote villages and villages or hard-to-reach areas. The area must appear on the list approved by the regional authorities.

All these sellers of goods and services, including those who operate in remote areas, are required to issue a Strict Accountability Form (SRF) to buyers, replacing a cash receipt. At the same time, the legislation and tax authorities emphasize that it is necessary to issue a BSO not at the request of the client, but for each case of settlement. If this is not done, you can get a fine, there are already precedents.

Is it possible to use the online cash register only for the sale of alcohol, and sell the rest of the goods in the old way, without cash registers?

It's possible, but it's not that simple. For goods without excise duty, at the request of the buyer, you must issue a document confirming the purchase - a sales receipt, receipt, etc.

If you have alcohol and other excisable goods on your counters, you are obliged to use the cash register and punch checks on them. Even if you pay taxes on UTII, STS or PSN and have not yet used CCP.

According to paragraph 7 of Article 7 of 290-FZ, entrepreneurs and organizations on UTII and PSN may not use a cash register when selling excisable goods until July 1, 2018. At the same time, at the request of the buyer, the seller is obliged to issue a receipt, sales receipt or other document confirming the fact of purchase. They must be printed automatic system or in a print shop. In addition, if they do not have a tear-off part, you must definitely write out a duplicate.

On the other hand, if you want to punch checks even for goods without excises, the law does not prohibit this. Use a cash register if it's more convenient.

The cash register is not just a requirement of the law, it is also a useful tool. It helps to analyze sales, keep track of goods and manage the store remotely from a mobile device.

Is it possible to punch checks with the exact names of alcohol, and reflect the rest of the goods as a total amount?

The logic is this: according to the current version of 54-FZ, each seller indicates the name of each product sold on the receipt.

Law 290-FZ in paragraph 17 of Art. 7 clarifies that entrepreneurs and organizations on special taxation regimes (UTII, STS, PSN) may not indicate these data in the check until February 1, 2021, but only if they do not trade in excisable goods.

If you sell strong alcohol or other products subject to excise duty, it is mandatory to indicate the names of all goods, including non-excise goods, from March 31, 2017.

Penalties for not using CCP

Article 14.5 of the Code of Administrative Offenses of the Russian Federation “Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash registers in cases established by federal laws” is provided for violation. Their size for officials is from 1/4 to 1/2 of the amount of an unbroken check, but not less than 10 thousand rubles. The organization will pay from 3/4 to 1 amount on the check, but not less than 30 thousand rubles.

Friendship of catering and alcohol

It is allowed to sell alcoholic products with an ethyl alcohol content of not more than 16.5 percent by volume. finished products at any facilities, subject to the provision of services at these facilities Catering. Here it is important to understand the difference between the retail sale of alcohol and the retail sale of alcohol and alcoholic beverages when providing a catering service.

If you have an unregistered premises (including premises that do not comply with paragraph 1 of this article) and you want to sell beer on its territory ( for bottling and in containers), you need to arrange a cafe or buffet ( a table + two chairs + a hanger, pies purchased in a store displayed on a tea window + notification of the opening of a cafe to Rospotrebnadzor, and for Moscow and the region to the register of stationary objects of the consumer market (a Certificate is issued). Check this issue with the Administration of your region/district).

How to sell draft beer in a takeaway cafe

The answer is simple: do not close the bottle with a lid, give it to the buyer, taking into account the paragraph above!

Important ! In the Ulyanovsk region (and only) in August 2016, new rules were introduced allowing the sale of alcoholic products, namely the presence of a toilet and sink, at least 6 tables and 24 seats, as well as a full-fledged working kitchen. This change came into effect on January 1, 2017. We believe that these rules will be tested in this area and introduced throughout the Russian Federation.

When providing catering services, there are no restrictions on the trading time - for all others it is forbidden to trade from 23:00 to 8:00.

Sale of beer in a summer cafe

Regional authorities have the right to allow the sale of beer in summer cafes located at stationary facilities. For example, in Moscow, this is determined by the Decree of the Government of Moscow No. 102-PP dated March 6, 2015 "Rules for the placement, arrangement and operation of seasonal (summer) cafes at stationary public catering establishments".

The store is in shortage of beer, the cafe is not a helper

In connection with the introduction of EGAIS, restaurants, cafes, bars, hotels, from July 1, 2016, are prohibited from purchasing alcohol in retail chains(retail). In general, any outbid for the purpose of resale in retail chains, a store, etc. banned, you can only buy from wholesalers.

What about cocktails

In cafes and bars with a license to sell alcoholic beverages ( vodka, cognac.. over 9%) can make their cocktails by mixing alcoholic products, since mixing is not the production of alcoholic products.

What OKVED codes are needed

wholesalers

• OKVED 46.17.23 - Activities of agents for wholesale trade beer.

Retail

• OKVED 47.25.12 - Retail sale of beer in specialized stores.

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.

You can't use old codes:

• 52.25 Retail sale of alcoholic and other beverages.
• 52.25.1 Retail sale of alcoholic beverages, including beer.
• 52.25.11 Retail sale of alcoholic beverages, except beer.
• 52.25.12 Retail sale of beer.

EGAIS for the sale of beer "what kind of animal"

All wholesale purchases of alcoholic beverages in urban areas, as well as from July 1, 2016, retail sales are mandatory entered into the EGAIS system.

If you trade in beer or other low-alcohol (excise-free) drinks, then send data about retail sales ah, EGAIS is not needed. You are required to record in EGAIS the receipt of goods from the supplier and keep an alcohol log.

Organizations and individual entrepreneurs purchasing beer for further retail sale are required to connect to the system for years only to confirm the purchases of wholesale lots from legal manufacturers and suppliers, at the moment, fixing the sale to the end buyer is not required, so beer trade through EGAIS is processed easier than other alcoholic beverages .

Retail sales you reflect in the alcohol magazine

Data from there is not sent anywhere, but Rosalkogolregulirovanie checks this data when it comes with an inspection. If you are a catering company or sell excise-free alcohol on tap, then make an entry in the journal upon opening the container - when you uncorked the bottle or printed a new keg. Data must be entered no later than the next day.

You must connect to the system before 01/01/2016 or from the moment you start trading, but exactly before the inspectors come to you. In rural settlements, the deadline has been shifted, from July 1, 2017. For EGAIS, both a wired connection and a connection via mobile or satellite communications are suitable.

The term for fixing information in the Unified State Automated Information System

It is calculated in working days and is 3 (three) days, for rural areas 7 (seven) days.

Strange situation! Beer cannot be moved to another sales outlet of one legal entity if there is no EGAIS at the points, while if the question concerns vodka, cognac, then products can be moved between divisions of one legal entity, while these movements must be reflected in the EGAIS, but nothing is said about devices. Perhaps we are misunderstanding something, I hope readers will correct us.

Decommissioning and battle in EGAIS

The enterprise is obliged to reflect in the EGAIS system the write-off of alcoholic battles and losses on a daily basis. In case of violation, a fine of 150 thousand rubles. So, look so that you don’t get caught, but if the supervisory authorities come, at the same moment make an act to write off the current date. Arbitrage practice already exists, but it is ambivalent and who needs legal problems.

6.1. How to check alcohol in EGAIS, etc. A new clarification of certain issues of the EGAIS, including how to verify the authenticity of alcoholic products in the conditions of the EGAIS system, filling out a sales log, as well as questions about the operation of the system, how to move products between stores and common mistakes of its users.

Responsibility for violations + fines

(in a separate article)

Since 2015, it has been tightened, and in 2019, responsibility for the sale of alcohol to minors has been retained, and at your request, dear readers, we post - Penalties for violating the rules for the sale of ethyl alcohol, alcoholic and alcohol-containing products.

Don't forget about the seller's instructions: Instructing the seller on the sale of alcohol and tobacco.

Maintaining a retail sales ledger

A form is introduced for registering the volume of retail sales of alcoholic and alcohol-containing products, and it also provides for the procedure for filling out a register for registering the volume of retail sales of alcoholic and alcohol-containing products. The absence of a log book for the sold alcohol can be recognized as a violation of the procedure for accounting for ethyl alcohol, alcoholic and alcohol-containing products in their production or turnover. For this, Art. 14.19 of the Code of Administrative Offenses of the Russian Federation provides for a fine. Its size for officials and entrepreneurs will be from 10,000 to 15,000 rubles. And for organizations - from 150,000 to 200,000 rubles.

Filling in the journal is carried out at the place of business

• organizations engaged in the retail sale of alcoholic or alcohol-containing products;
• individual entrepreneurs engaged in the retail sale of beer and drinks made on the basis of beer, cider, poiret, mead or alcohol-containing products.

The log is filled daily

The journal is filled out every day, no later than the next day after the fact of retail sale of each unit of consumer packaging (packaging) of alcoholic and alcohol-containing products or upon opening of the transport container (including reusable containers) used for the delivery and subsequent bottling of products to the consumer, using one of the following ways:

• on paper;
• in in electronic format using software tools of the unified state automated information system for recording the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products (EGAIS).

Sample Sales Log

1. No. p / p - enter the number of the entry in order.
2. Date of retail sale of each unit of alcoholic beverages.
3. Barcode ( Here you need to indicate information in the form of characters read from a federal special or excise stamp using the EGAIS software. To do this, the organization must have a 2D barcode scanner. When connected to the EGAIS system, its presence is mandatory. The "bar code" of the alcohol register should be filled out only by those companies and individual entrepreneurs who have connected to the EGAIS system. The barcode is read by a special scanner from the excise stamp).
4. Name of product ( the name of the alcoholic or alcohol-containing product is entered. Data should be taken from accompanying documents).
5. Product type code ( you need to specify the product type code in accordance with the Classifier of product types. It was approved by the Order of Rosalkogolregulirovanie dated August 23, 2012 No. 231).
6. Capacity (l) - the capacity of consumer packaging (shipping packaging) of the sold alcoholic or alcohol-containing products is entered.
7. Amount).

Example of a completed journal

1	2	3	4	5	6	7
1	01.10.2016		Vodka "Putinka"	200	0,5	3
2	01.01.2016		Beer "Baltika"	500	1	2
Total code 200						3
Total code 500						2
Total by name Vodka "Putinka"						3
Total by name Baltika beer						2
Total by quantity (pieces)						5

If the organization will keep a journal in electronic form for products marked with federal special and excise stamps, columns 4, 5, 6 and 7 do not need to be filled out.

You do not need to register anywhere and submit an accounting log for verification somewhere. It must be kept at every point of sale of alcohol and beer. But at the request of the inspectors, it will have to be presented. Download Egais accounting journal in Word (Word).

Labeling of beer, cider and other beer products

Based on par. 6 art. 5 of Law No. 171-FZ, it follows that the powers of state authorities of the Russian Federation in the field of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products include, in particular, the introduction of mandatory labeling with federal special stamps and excise stamps of alcoholic products produced and sold on the territory Russian Federation.

According to paragraph 2 of Art. 12 of Law No. 171-FZ, alcoholic products (with the exception of beer and beer drinks, cider, poiret, mead) are subject to mandatory labeling in the following order:

• alcoholic products produced on the territory of the Russian Federation, with the exception of alcoholic products supplied for export, are marked with federal special marks. These brands are available from government agency authorized by the Government of the Russian Federation;
• alcoholic products imported (imported) into the Russian Federation are marked with excise stamps, except for the cases provided for in clause 5.1 of Art. 12 of Law No. 171-FZ. These brands are available from customs authorities organizations importing alcoholic products.

Important: Labeling of alcoholic products with marks not provided for by Law No. 171-FZ is not allowed.

According to clause 5.3.3 of the Regulations on Rosalkogolregulirovanie, the Federal Service for Alcohol Market Regulation (Rosalkogolregulirovanie) is responsible for issuing federal special stamps for labeling alcoholic products produced in the Russian Federation.

Sale of beer in containers up to 1.5 liters is prohibited

The Government of Russia "On the use of containers" approved amendments to the law, according to which the production of alcoholic beverages with an ethyl alcohol content of more than 0.5% in plastic containers with a volume of more than 1.5 liters is prohibited from January 1, 2017, and the retail sale of alcohol in such containers - from July 1, 2017 .

“The law is aimed at establishing a phased ban on the production, circulation and retail sale of alcoholic products in consumer packaging (consumer packaging or packaging made entirely of polyethylene, polystyrene, polyethylene terephthalate and other polymer material),” the document says.

These innovations indicate the absence of competition in the Russian Federation in the aluminum production market (the manufacturer UC Rusal belongs to " successful businessman Oleg Deripaska), and they are trying to solve this problem through restrictive measures.

The essence of the law

Retail sale of alcoholic products with an ethyl alcohol content of more than 0.5 percent of the volume of finished products in polymeric consumer packaging (consumer packaging or packaging made entirely of polyethylene, polystyrene and other polymeric material) is not allowed. Retail sale of alcoholic products with an ethyl alcohol content of 0.5 percent of the volume of finished products is allowed in polymer consumer packaging with a volume of not more than 1,500 milliliters.

AT explanatory note the authors of the draft law noted that beer consumption in the country had reached a “threatening volume”, the cheapness of plastic containers increases the availability of this drink for the population, and its large volume makes them drink more. At the same time, in the 1st quarter of 2016, the media reported that state corporation Rosspirtprom bought up 8 alcohol production plants, while the alcohol production market almost completely came under state control.

The amount of the fine for the sale of more than 1.5 liters

The fine for the sale of alcohol with an alcohol content of more than 0.5% in polymer containers with a volume of more than 1.5 liters, as well as for its production and turnover, is:

1. for officials from 100 thousand to 200 thousand rubles. with or without confiscation of the objects of the administrative offense,
2. for organizations - from 300 thousand to 500 thousand rubles. with confiscation of objects of an administrative offense or without it.

At the same time, both the first and the second, together with a fine, may be subject to confiscation of the objects of an administrative offense.

This article applies not only to legal entities but also to individual entrepreneurs.

Law enforcement practice

• In each specific case, when selling beer on the territory of a non-stationary facility, it is necessary to answer the question of what kind of activity the entrepreneur was engaged in: he retailed beer (in this case, bringing to administrative responsibility is legal) or provided catering services to consumers (in this case, penalties should not be applied). ).

Who is in charge of this issue?

Issues related to the circulation (including sale) of alcoholic products, including and beer, are in the department Federal Service on the regulation of the alcohol market (website address - fsrar.ru) and are regulated federal law No. 171 "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."

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 selling 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. True, certain restrictions and 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 that you should familiarize yourself with before organizing a 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 dealers large sales volumes are profit, then buyers of a foamy drink pay with their health for its immoderate consumption. 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 shopping facility, then if, in addition to beer, strong alcohol is sold, 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. Please note that the police often arrange control raids with the involvement of young people in order to provoke such an 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 containers with a volume of more than 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 is prohibited outlets located in apartment buildings residential buildings. 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 state system control over 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 registering in the system, the buyer receives his an identification number(ID), and the supplier draws up invoices for it, reflecting them in the Unified State Automated Information System. 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 fact of the sale of each bottle of beer, as is the case with strong alcohol and wine, is not required, therefore, the sale of beer through the Unified State Automated Information System is easier 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 in alcoholic beverages, 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: Retail sale of 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: activity of bars, taverns, cocktail halls, discos and dance floors (predominantly serving 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 the 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 "TsentrInform", 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.