Since the beginning of 2016, organizations involved in the retail trade of alcoholic beverages must maintain a special register of sales of alcoholic products.
Does the form of taxation and legal logging status
The journal is required to keep all enterprises, regardless of the tax system under which they operate. The organizational and legal status of the company also does not matter: the requirement for the presence of a journal applies to both individual entrepreneurs and legal entities.
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At the same time, it is worth noting an important fact: only those organizations that are engaged in retail should have a magazine, this obligation does not apply to wholesalers. How to distinguish a retailer from a wholesaler? It's very simple: retail is intended for the sale of alcohol for the personal needs of customers and, accordingly, is limited in volume. But the wholesale, as a rule, pursues completely different goals, mainly resale, and, therefore, is sold in large quantities.
Where is the journal filled out
The magazine belongs to the primary accounting documents, but, nevertheless, the place of its maintenance is not accounting, but directly the point of sale of alcoholic products: a store, cafe, bar, restaurant, buffet, etc. At the same time, there is one important feature that all alcohol retailers must observe: if an organization has two or more stores (or other establishments) in which alcohol-containing beverages are retailed, then a separate journal must be kept in each of them.
The magazine should be filled out immediately after the sale of alcohol or a little later, but no later than the next day after the sale of the goods.
What drinks to log
The journal is required to include information about any alcoholic beverages sold at a retail outlet or catering establishment. This requirement equally applies to strong alcohol (vodka, rum, whiskey, cognac, etc.), all kinds of wines, beer, as well as various cocktails and other alcohol-containing drinking liquids.
What to do with drinks sold on tap
This question comes up quite often: entrepreneurs who sell in bottling, for example, in bars or cafes, do not understand how to enter data on sold products into the journal. It's simple: this procedure is no different from the one that applies to unopened containers. That is, having opened a bottle for bottling, the entrepreneur must mark it in the magazine no later than the next day (regardless of whether it was fully sold or partially).
Where to submit the magazine
The magazine may be required for submission to state regulatory authorities (for example, the tax office). However, no regularity, such as, for example, with declarations, is indicated in this issue in the legislation. This means that in most cases, the document will be checked by the supervisory authorities during on-site inspections or other scheduled and unscheduled control activities.
What happens if you don't keep a journal
If the organization sells alcohol at retail, then maintaining the journal in question is its direct responsibility. The absence of this document can lead to very real sanctions.
Such as an administrative fine, both for officials (up to 15 thousand rubles) and for the company itself (up to 200 thousand rubles). An important point: not only the absence of a journal can cause the above-mentioned punishment, but also a violation of the order in which it is filled. In addition to the actual material losses, the organization may be banned from selling alcoholic beverages, which, of course, will be the most serious loss.
How to write a journal
The journal has a unified form, which is required to be filled out. At the same time, it can be conducted both in “live” and in electronic form. With respect to the paper version, no special conditions are put forward, that is, there are no requirements for the color of the pen, or, for example, the numbering and lacing of the magazine. There are also no instructions regarding the edits that can be made to the document and how exactly to do it, so just in case, the design of the journal should be treated very carefully, avoiding violations.
But as for the electronic format, everything is more clear here: the journal needs to be kept only when using the EGAIS system, while some retail outlets must be connected to this system without fail (for example, those who sell alcohol in cities and large villages - if the population is over 3 thousand people).
Individual entrepreneurs and enterprises that sell alcohol, along with the provision of catering services, are exempted from connecting to the Unified State Automated Information System (that is, they are the ones who can use the paper magazine).
The journal is formed in a single original copy. At the same time, there is no such column as the signature of the responsible employee, which means that it should not contain this autograph (since the law states that it is impossible to edit the document based on the needs of the organization). The same rule applies to the seal: there is no need to certify it with a stamp product.
- At the beginning of the journal there are standard lines, which, like almost all other cells (with the exception of the barcode), are required. Here you need to enter the name of the organization, its TIN, checkpoint, address of the location.
- Next comes a simple plate, which includes: the serial number of the product, the date of retail sale, a barcode, the name of the alcoholic beverage (type, brand), product code (each type of alcohol has its own, but is assigned not by a separate organization, but by law), capacity (volume) and quantity of goods sold per person.
- After the end of the shift, a calculation is made, and the final results for each product code and name, as well as the total number, are entered into the form.
Starting January 1, 2016, stores must keep a register of sales of alcohol, alcohol-containing products and beer (Order No. 164 dated June 19, 2015). The Federal Tax Service fines for the absence of a journal - officials pay up to 15,000 rubles, and legal entities up to 150,000. We will show you how to fill out a journal and how to make keeping it easier.
Alcohol Sales Log Rules
Who is required to keep a log:
- Retailers of alcoholic and alcohol-containing products
- Draft beer and beer drinks shops (cider, poiret, mead)
- Catering enterprises
You need to keep an alcohol journal even after connecting to the Unified State Automated Information System. If you have a chain of stores, then each branch should have its own magazine.
When to log
No later than the next day after the sale of alcohol.
If the store sells draft alcoholic beverages, then the magazine must reflect the fact of opening the transport container.
Log Form
The journal is a table with a set of fields. You can fill it out in a notebook or notepad.
You can also log in an Excel spreadsheet. If they come to you with a check, print out the magazine and show it. The main thing is to fill in the required fields and follow the form.
Keeping a journal using EGAIS
You can keep a journal using EGAIS if the store is connected to the system and sends data on alcohol sales to the FSRAR. The store owner will be able to print the magazine in his personal account on the FSRAR website.
Mandatory Information
Data of the entrepreneur and store:
- Names of the organization
- Full name of the individual entrepreneur
- TIN (personal)
- TIN of an individual entrepreneur
- Store Address
Information about sold goods:
- Serial number (column 1)
- Date of retail sale (column 2)
- Bar code (stamp PDF-417) (column 3)
- Product name (column 4)
- Product type code (column 5)
- Capacity, l (column 6)
- Quantity, pcs (column 7)
The difference between paper and electronic
In a paper journal, you do not need to fill out column 3 "Barcode".
When logging using EGAIS, all fields are filled in automatically.
Every day in the journal you need to record the results of sales:
- Total for each type of alcoholic product code
- Total for the name of each type of alcoholic product
- Total by quantity (pcs)
Advice: If you keep a journal electronically, print the shift sales pages every day and put them in a separate folder. In this case, the check will not take you by surprise.
Keeping an alcohol log with cash registers Viki
The cash register program automatically records all data on sold alcohol. You do not need to fill in any of the fields. To print a magazine, you just need to select a time period. For example: from 01/01/16 to 04/01/16.
We recorded the entire alcohol sale process on video — from scanning a barcode to fixing a sale in a magazine.
Since 2016 (note - by order No. 164 dated 06/19/15), a new procedure for filling out the alcohol sales register has been in force. Innovations relate to retail sales of both alcohol and alcohol-containing products, as well as beer and drinks containing alcohol (medovukha, cider, etc.). This accounting journal must now be maintained by both catering enterprises and retail stores.
What's new in keeping a sales journal according to EGAIS since January 1, 2016 - what has changed?
Order No. 164 affected everyone involved in the sale of alcoholic beverages. The punishment for breaking the law is a fine of up to 15,000 rubles. for officials and up to 200,000 rubles. for legal. Moreover, a fine may be demanded and extrajudicially.
So, what are the innovations - what has changed?
- Order No. 153 is no longer valid. As well as the order of the old journal.
- The coverage of retail outlets now takes into account not only the sale of beer, but also other drinks (note - based on beer, cider, mead and poiret).
- Logging should be daily, and there is only a day (no later!) to display all sales information.
- Instead of 15 columns of the journal - only 8, and the part "Prikhod" is missing.
- A new column has appeared - “Barcode” (in the “paper” journal this column is not filled in).
- In the "Expense" part, only retail sales are now displayed.
- The number of containers is not indicated. The reason is the need for separate records for each item.
- There are no totals, as well as "retention period" and "reporting period".
General rules for keeping a sales journal in EGAIS - is it possible to keep a journal in electronic form?
The key features of this Journal are as follows:
- Keeping the Journal begins on January 1, 2016.
- Filling takes place directly at the place of business and no later than a day from the date of sale.
- The term "container" means both transport / packaging for bottling and consumer packaging.
- When selling in bottling, all information is entered directly at the time of opening the container.
- Returned products are logged again upon sale.
- Products that are weak alcohol without excise and special / marks are not included in the 8th column.
How to fill out a journal?
Primarily - details of individual entrepreneur or company, including the name / full name, address of the sale of products, as well as TIN. Next, the journal is filled in columns:- 1st paragraph: serial number.
- 2nd paragraph: date of sale or opening of the container.
- 3rd paragraph: barcode (note - only for the electronic version of the magazine).
- 4th point: product name according to accompanying documents.
- 5th point: product type code according to the Classifier.
- 6th point: container capacity in liters.
- 7th point: number of containers/packages sold.
On a note:
- When maintaining an electronic journal using the Unified State Automated Information System, columns 4 to 7 are not required to be filled out.
- Logging is allowed in both electronic and paper form. The 1st option involves the formation of a journal in your personal/office EGAIS, and the 2nd option is filled in manually, using special commodity accounting programs or other automation systems.
- When maintaining an electronic / journal, only a PDF417 2-dimensional barcode scanner and special software integrated with EGAIS are used.
An example of filling out an alcohol sales journal in EGAIS
The 5 most common mistakes in filling out a sales journal with EGAIS - how to avoid them?
One of the most important points in the formation of the declaration is the avoidance of errors.
How to minimize the "human factor" and avoid problems?
- Various manufacturers of the 1st product. Solution: reflect the manufacturer of the product at the level of receipts.
- Different types of alcohol in 1 product. Solution: correct data entry (as in the previous paragraph) at the level of incoming documents. At the same time, the code of the type of alcohol is reflected in the table / part of the receipt invoice, due to which the risk of operator error is minimized even if the types are similar in name.
- Various gearboxes from the 1st supplier. The solution is similar: competent accounting at the income level guarantees the formation of correct reports.
- Incomplete data in the declaration. When introducing nomenclature in an arbitrary order, there is a risk of a serious number of errors. Solution: use the nomenclature input template. If there is a fact of incorrect directory maintenance, you should use a tool that automatically fills in the parameters of the necessary item cards (note - “group processing of goods”).
- Incorrect quantity data for consumption/income. Solution: an important point is to understand the source of incorrect indicators using a special / report in configurations created on the basis of alcohol / declaration.
The most popular questions about logging according to EGAIS
- How to keep records in the register when selling alcohol in bottling?
Answer: in this case, the data is entered into the accounting log directly when the container is opened (note - in full - the volume of containers and weight).
- Is it required to maintain a register in Crimea from January 1, 2016 or is there a delay?
- How to keep entries in the journal if the LLC sells both alcoholic products and beer?
Answer: Logging is carried out separately for each specific legal / entity. If the organization is one, then there is one accounting journal.
Order No. 153 dated May 23, 2014 was canceled, and a new form and procedure for filling out the Register of the volume of retail sales of alcoholic and alcohol-containing products was approved. Order takes effect January 1, 2016.
Changes in accounting for alcohol apply to retail sales:
- alcohol;
- alcohol-containing products;
- beer and drinks based on beer, cider, poiré, mead or spirits.
Thus, from January 1, 2016, the Journal must be maintained as Retail Stores, and catering establishments.
Dear DALION users! Please note that in accordance with the requirements of the law, all versions of DALION (except for DALION: Store Management.LIGHT) will be supplemented with an Alcohol Log. According to the user support policy, updates are provided free of charge.
Key Features of Maintaining the Alcohol Retail Sales Log
The following are the key features of journaling:
- start date of the Journal is January 1, 2016;
- The journal is filled in at the place of activity (at each separate subdivision);
- The journal is filled in upon the sale of containers or upon opening of containers;
- The journal is filled out no later than the next day after the fact of sale or the fact of opening the container;
- packaging refers to both consumer packaging and transport packaging intended for bottling.
Filling out the Journal
- 1 - Number in order.
- 2 - Date of retail sale or date of opening the container;
- 3 - PDF barcode 417* (to be filled in only when the Journal is formed in the Unified State Automated Information System, filling out is not required for the printed form).
- 4 - Name of products according to accompanying documents.
- 5 - Product type code (according to the classifier approved by FSRAR).
- 6 - container capacity;
- 7 - the number of containers.
*The PDF 417 barcode is applied by the manufacturer (and/or importer) on the Excise Stamp (AM) or Federal Special Stamp (FSM).
Unlike previous versions, the order does not specify a reporting period. Results are filled with daily periodicity.
The journal can be kept in both printed and electronic form. The electronic form is understood as the automatic formation of the Journal in the personal account of the Unified State Automated Information System. In printed form, the Journal can be filled out both manually and using inventory accounting programs or other automated systems.
DALION software solutions allow you to keep a Journal for both single and network enterprises in the context of separate divisions.
For products with AM and FSM, filling out the Journal through the Unified State Automated Information System is carried out only using a PDF417 two-dimensional barcode scanner. This option of maintaining the Journal involves specialized software (cash program), which is integrated with the EGAIS (transfers AM and FSM to the EGAIS database).
Tags: alcohol accounting, alcohol register
Journal of accounting for the retail sale of beer and other alcoholic products. Fill example. Automation in Excel and EGAIS.
Alcoholic Beverage Retail Logbook
Correctly, it is called the "Journal of accounting for the volume of retail sales of alcoholic and alcohol-containing products." Its form and filling procedure are approved by the Order of Rosalkogolregulirovanie dated 06/19/2015 No. 164 "On the form of a register for the volume of retail sales of alcoholic and alcohol-containing products", which entered into force on January 1, 2016.
According to Order No. 164, the Register of Accounting for Retail Sales of Alcoholic Products is filled out on paper or in electronic form using the EGAIS tools. The journal on paper can be filled out both manually and using technical means (click on the thumbnail to enlarge it in entry #594 on the forum page that opens), and stored in electronic form with the ability to print at the request of the inspection authorities.
Sample filling in the Register of accounting for the retail sale of alcohol
Since the filling procedure approved by Order No. 164 allows for discrepancies, which caused a lot of questions from alcohol retailers, Rosalkogolregulirovanie published on 01/15/2016 an example of filling out the Register of retail sales of beer and other alcoholic beverages on paper.
The example shows continuous numbering of sales records, but, giving a later answer to a question from one of the sellers, FSRAR answered that it was necessary to start the numbering every day anew (click on the thumbnail to enlarge it in record #589 on the forum page that opens).
As can be seen from the example, organizations that sell both beer and strong alcohol in one outlet must keep records of their sales in one Journal.
There is no information about the need to staple and certify with a signature and (or) seal. There is no information as of today (05/14/2016).
Retail sales ledger and spirits
For sellers of strong alcohol, the problem of maintaining the Logbook for the retail sale of alcoholic products will soon become irrelevant, since they are required to record data in the Unified State Automated Information System regarding the retail sale of alcoholic products from 07/01/2016 in urban settlements and from 07/01/2017 in rural settlements, for organizations in the republic Crimea and Sevastopol - from 01/01/2017 in urban settlements and from 01/01/2018 in rural settlements. Therefore, they face a choice: either fixing retail sales in the Unified State Automated Information System with automatic completion of the Accounting Book, or stopping trading in all types of alcohol, except for beer. Retail sale of beer, beer drinks, cider, poiret and mead in .
Retail sales ledger and beer
The Beer Retail Logbook remains relevant indefinitely for small businesses selling beer that cannot afford (or do not want for some reason) to equip retail outlets with technical means to record retail sales.
The main problem, practically unsolvable for such sellers, is the compliance of indicators of the beer retail register with the data of the quarterly declaration. You can make your work easier by adding additional (not included in the print area) columns to the Accounting Journal - manufacturer and supplier, which will increase the burden on the employee responsible for filling out. And anyway, manually entering into the quarterly declaration the implementation from the Beer Retail Sales Register is such painstaking work that its implementation can be considered almost impossible. Curiously, how will the reviewers compare the journal with the declaration, even if selectively? In their case, the easiest way is to calculate the volume for the quarter according to one of the product type codes according to the magazine and compare it with the declaration. Fortunately, there are few codes for beer and drinks based on it, so you yourself, in advance, when preparing the declaration, calculate the totals for the codes from the magazine and correct the implementation in the declaration.
Automation when filling out in Excel
It is better to fill out the Accounting Book for the retail sale of alcoholic beverages on a computer or laptop, despite the fact that you will have to place it along with a printer at the point of sale, and, possibly, train staff. At the same time, if you keep records in Excel, you can organize the selection of the item from the drop-down list, automatic substitution of the product type code and automate summing up for the day.
Results summed up To check the performance of the program on your computer, sum up the results for two days from the example left in the file and compare with the results from the sample Journal of Accounts from FSRAR. If everything is fine, the differences can only be in the order of the individual totals, since I did not apply sorting alphabetically or, accordingly, by increasing the code number.
Before working with real data, delete the rows with sample records up to the row with a highlighted cell in the column with product type codes.
Rows for new entries are copied by dragging down the highlighted bottom row of the table past the bottom right corner.
Automation of the Journal by means of EGAIS
The possibility of keeping a register of retail sales of beer and drinks based on it using the EGAIS is stated in an information message on its portal ():
Information message on the procedure for maintaining a retail sales register for beer, beer drinks, cider, poiré and mead.
In accordance with the Federal Law of November 22, 1995 N 171-FZ "On State Regulation of the Production and Turnover of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and on Restricting the Consumption (Drinking) of Alcoholic Products", the retail sale of beer, beer drinks, cider, poiret and mead is not subject to registration in the EGAIS system.
At the same time, filling in the retail sales register for beer, beer drinks, cider, poiret and mead in electronic form using the EGAIS software is carried out as follows:
- product balances are transferred to the second register;
- On a daily basis, an act of write-off of sold products is recorded in the EGAIS, indicating the reason for the write-off: "Retail sales of products that are not subject to registration in the EGAIS."
The specified act is filled out in accordance with the procedure for filling out the Retail Sales Journal, approved by the Order of the Federal Alcohol Regulation Agency of June 19, 2015 N 164 "On the form of the journal for accounting for the volume of retail sales of alcoholic and alcohol-containing products and the procedure for filling it out."
The write-off act will not only form a retail sales ledger, but also form reliable balances of products for the organization, reducing the balances by the volume of written-off products.
From 07/01/2016, fixing the retail sale of labeled alcoholic products by organizations (with the exception of public catering) in urban areas becomes a mandatory licensing condition. The data on retail sales sent before 07/01/2016 will not be used by Rosalkogolregulirovanie in control activities. Due to the fact that the registration in the EGAIS of the retail sale of beer, beer drinks, cider, poire and mead is not provided for by the current legislation, Rosalkogolregulirovanie excludes from the EGAIS document flow a document corresponding to Appendix 2.5 of the Technical Description for working with UTM (link). The cash software of the organization, which is currently generating the specified document, can accumulate them at home and, at the end of the operating day, form them on their basis and record the write-off act in the Unified State Automated Information System.
How to implement this in practice, you can check with the technical support specialists of your operator, through which you confirm the receipt of beer in EGAIS.