In this article, we will consider who can trade in beer, what conditions must be met when trading, and what is the amount of the fine for an entrepreneur selling beer without registering in the EGAIS system.
Legislative regulation of the issue
Legislative regulation of the issue is carried out by several laws of the Russian Federation:
- Federal Law No. 171 of November 22, 1995, which regulates the sale of alcohol in general;
What can an entrepreneur from alcoholic products trade in
Do I need to install a cash register IP
When selling these drinks, the entrepreneur needs to install a new type of cash register that transmits sales data online via fiscal accumulator through the channels of the fiscal data operator. Despite the fact that the Law on the use of online cash registers allows entrepreneurs without employees who apply the taxation regime as a Patent or UTII and provide services Catering or have retail store, do not install online cashier before July 1, 2019, the cash desk must be established in accordance with the Federal Law of November 22, 1995 with number 171, according to which, from March 31, 2018, all entrepreneurs and organizations selling alcohol must use the cash desk.
Important! When deciding on the installation of a cash desk for individual entrepreneurs selling beer, one must be guided by the norms of the Federal Law of November 22, 1995 No. 171. That is, the cash desk must be installed from March 31, 2018.
When can you sell beer?
The sale of beer drinks is limited by the time of sale, that is, they can not be sold at any time of the day or night. Retail sales must end at 11:00 pm and may resume at 8:00 am. It should be noted that in some subjects of the Federation more stringent restrictions have been introduced, for example. for example, in the Orenburg region, it is forbidden to sell alcohol containing drinks later than ten o'clock in the evening. It should also be noted that this rule does not apply to catering establishments. But here you need to understand what is a catering point:
- It is necessary to arrange the institution as a cafe - put two chairs, a table, a clothes hanger;
- Register the cafe with Rospotrebnadzor;
- The cafe should have a customer service hall.
What are the restrictions on selling beer?
When selling a drink such as beer, there are a number of prohibitions that an entrepreneur should be aware of. These prohibitions include the following:
- Prohibited from sale to persons under the age of 18;
- It is forbidden to sell products for which there are no accompanying invoices;
- Prohibited sale of products remotely;
- It is forbidden to sell products from 23.00 to 8.00, with the exception of public catering.
What is EGAIS
EGAIS is a unified accounting system for all alcohol produced or imported into the territory of the Russian Federation. Thanks to this system, you can track where this or that batch of alcohol came from. All organizations or entrepreneurs that are distributors or manufacturers of products containing alcohol must be registered with the Unified State Automated Information System. Entrepreneurs who sell beer have indulgences in this matter - they are required to be connected to the system and are obliged to accept the supply of alcohol in the system, but are not required to transmit data on the sale of each bottle. Instead, individual entrepreneurs keep a register of retail sales, which is filled out daily, that is, the journal must be filled out no later than the next day.
Important! Retail sale of beer or sale as part of the provision of catering services is not recorded in EGAIS.
IP fine for trading in beer without EGAIS
When trading beer, the entrepreneur is obliged to record the fact of purchase of products in unified system EGAIS. If he does not do this, then the amount of the fine is established by the Code of Administrative Violations as an amount from ten to fifteen thousand rubles.
Trade in individual entrepreneurs' beer in 2017 is regulated according to the rules established by the Federal Law "On State Regulation of the Production and Turnover of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and on Limiting the Consumption (Drinking) of Alcoholic Products" dated November 22, 1995 No. 171-FZ (hereinafter - Federal Law No. 171-FZ). According to this normative act prohibited:
- sale of beer in the vicinity of schools, kindergartens, other educational institutions, regardless of their category, markets, railway stations, military facilities;
- conducting trading activities at transport stops;
- trade in mobile points of sale.
Alcohol with a strength of more than 5% is allowed to be sold only in supermarkets with an optimal area.
Trade in IP beer according to all the rules
What do you need to trade beer IP? The legislation of the Russian Federation gives local authorities the right to introduce additional restrictions for entrepreneurs, requirements for compliance with special rules. It is this reason that necessitates a detailed study of the legal acts of local authorities. Only after careful study regulatory framework subject of the federation that regulates the alcohol trade, you can decide to open your own business in this area.
Trade draft beer IP should be carried out only after the registration of the business.
Wholesale trade in beer is allowed only for legal entities.
Permission to sell beer for individual entrepreneurs
In order to work officially and not be afraid of law enforcement agencies, large fines and other troubles, it is necessary to obtain a permit for the sale of beer for individual entrepreneurs. State authorities may not require small businesses to obtain a license for this type of activity. To resolve the issue, a package of documents is required:
- confirmation of product quality;
- declaration of the amount of beer sold;
- information about the products that the IP sells.
All of the above documents will have to be constantly submitted to all specialized authorities, including the tax service. It is necessary to regularly demonstrate to the authorities that the entrepreneur complies with the requirements for this type of activity.
The fine for individual entrepreneurs for selling beer illegally is from 3 thousand rubles. Repeated violation of the law leads to criminal liability, the amount of penalties will increase to 100 thousand rubles.
What do you need to trade beer IP?
For the sale of products, it is necessary to comply with the rules on the place of sale. The conditions for trading beer for individual entrepreneurs are as follows:
- the presence of a stationary commercial premises with a minimum area of 25 sq.m for the village, 50 sq.m - for the city;
- observance of the time of sale of products - from 8.00 to 23.00 for stores. Public catering establishments have the right to sell beer around the clock;
- signing a lease agreement for premises concluded for at least 1 year, purchasing a suitable premises.
Given that beer contains alcohol, it may not be available at all times. It is with this that the restrictions established by Art. 16 of Federal Law No. 171-FZ.
Penalty for individual entrepreneurs for trading in beer
For violation of the ban on the sale of beer to minors, individual entrepreneurs can be punished under Art. 14.16 Administrative Code of the Russian Federation - fined 100-200 thousand rubles. Law enforcement officers often conduct control raids.
Since January 2017, there has been a ban on production and wholesale trade, and since July of this year, also on retail sale beer bottled in plastic bottles capacity from 1.5 liters. For violation of IP, they can be fined up to 200 thousand rubles.
From March 31, 2017 for individual entrepreneurs on patent system taxation and the so-called imputation ( single tax on imputed income) the amendment specified in the Federal Law “On Amendments to the Federal Law “On state regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting consumption (drinking) alcoholic products» and separate legislative acts Russian Federation» of 03.07.2016 No. 261-FZ. All individual entrepreneurs selling beer are required to use cash registers (KKM) from April 2017.
However, this provision contradicts the Federal Law “On Amendments to the Federal Law “On the Use of Cash Registers in Cash Payments and (or) Payment Cards” and certain legislative acts of the Russian Federation dated July 3, 2016 No. 290 -FZ, which allows individual entrepreneurs on the indicated taxation systems not to use such devices until July 2018.
All entrepreneurs who sell beer at retail must report on this in the Unified State Automated Information System (EGAIS), which is prescribed by Federal Law No. 171-FZ. The fine of an individual entrepreneur for trading in beer without EGAIS is 10-15 thousand rubles.
Penalties for those who work under the EGAIS system have already begun to operate in full. Since July 1, 2016, unregistered goods and their sale have become illegal. The law provides for heavy fines that can be imposed on both an individual and a legal entity.
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:
- Check the trading equipment, its availability and operation. The equipment required to work in EGAIS can be purchased at. Our experts 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 its legal sale.
- 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.
- Follow . It should include products that have already been sold, this applies not only to strong drinks, but also to low-alcohol ones.
- 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!
- 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!
- 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 one. cash register equipment and the right software to work 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!
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-containing 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 of the 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 registered in the tax service of the cash register and the 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
- 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 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 explains that the use of forms of primary accounting documentation for accounting for cash settlements with the population using cash registers, approved by the 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 the operator of fiscal data (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;
- ice cream and draft sellers soft drinks Takeaway;
- 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 type of device - an “automated system for BSO”. Actual form 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 of these sellers of goods and services, including those who operate in remote areas, are required to issue a Strict Reporting Form (SRF) to buyers, replacing 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 by an automatic system or in a printing house. 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.
Cash desk is not just a requirement of the law, it is also 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: current version 54-FZ, each seller indicates on the receipt the name of each product sold.
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 objects, provided that public catering services are provided at these objects. 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 ( table + two chairs + hanger, pies purchased at the store put on display with tea + notification of the opening of a cafe to Rospotrebnadzor, and for Moscow and the region to the register of stationary objects consumer market(Certificate 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 alcoholic and other drinks.
- 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 in without fail are entered into the EGAIS system.
If you sell beer or other low-alcohol (excise-free) drinks, then you do not need to send data on retail sales to EGAIS. 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 purchases of wholesale lots from legal manufacturers and suppliers; at the moment, fixing the sale to the end buyer is not required, therefore, 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. AT rural settlements The deadline has been moved to 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
Calculated in working days and is 3 (three) days, for countryside 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 the software of the unified state automated information system accounting for the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products (EGAIS).
Sample Sales Log
- No. p / p - enter the number of the entry in order.
- Date of retail sale of each unit of alcoholic beverages.
- 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).
- Name of product ( the name of the alcoholic or alcohol-containing product is entered. Data should be taken from accompanying documents).
- 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).
- Capacity (l) - the capacity of consumer packaging (shipping packaging) of the sold alcoholic or alcohol-containing products is entered.
- 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 is not provided by law No. 171-FZ stamps are not allowed.
According to clause 5.3.3 of the Regulations on Rosalkogolregulirovanie, the Federal Service for Alcohol Market Regulation (Rosalkogolregulirovaniye) 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.
In the explanatory note, the authors of the bill noted that the consumption of beer in the country has acquired 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:
- for officials from 100 thousand to 200 thousand rubles. with confiscation of items administrative offense or without it
- 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 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."
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 ...
Unified State automated system accounting for timber and transactions with it is a powerful mechanism for ensuring control over the legality of the timber market in the country. The information resource is a store of information about forestry entities, rights to use land 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, verify 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) work transparently to increase budget revenues. And the new opportunity to quickly detect 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. The total amount of administrative penalties amounted to 18.1 million rubles.
The basis of the automated information system is 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 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 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. Declaration without electronic signature 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 on the fact that the buyer independently controls the process of turnover. Who, if not a consumer of wood, is interested in the reliability of information and the legality of the goods that he pays for.