For obtaining a license for the production of alcoholic beverages, you need to pay a state duty. If for any reason the issuance of the relevant document is refused, the amount of the state duty will not be returned. The article will answer the question of how you can get a license. It will also consider what problems the organization may face.

When is a permit required?

Activities that are related to production or turnover ethyl alcohol and alcoholic products, is subject to compulsory licensing. This is established in Federal Law No. 171. So, a license for the production of alcoholic products gives the right to carry out the following actions:

• The process of production, storage and supply of produced alcohol and denatured alcohol.
• Production, storage and sale of alcohol-containing products.
• Storage of alcoholic food products and ethyl alcohol.
• Procurement of alcohol-containing products.
• Production, storage and supply of alcohol-containing non-food products.
• Retail sales of alcoholic products.

Why is a license required from Rosalkogolregulirovanie? This question is answered below.

Products subject to licensing

It is important to note that the production of absolutely every type of supplied product, which is listed in Federal Law No. 171, is subject to licensing, namely:

• Ethanol.
• Denatured alcohol.
• Alcohol-containing products.
• Potable ethyl alcohol.
• Alcohol-containing food products.
• Wine and vodka.
• Alcohol-containing non-food products.
• Denatured goods.
• Alcoholic goods.
• Alcoholic drinks.
• Wine materials.

Requirements

There are certain requirements for all enterprises in obtaining a license.

For example, they may affect the value authorized capital or organizational equipment. Particular attention is paid to the absence of any debt related to the payment of taxes or fees. Such shortcomings in payment should not be either at the time of obtaining permission, or during the production of goods. If there is a tax debt, then the license for the production of alcoholic beverages may be canceled.

Collection of documents

According to Federal Law No. 171, the following documents are required:

• Application for a license. This document must contain information about the organization, as well as all of its separate subdivisions(branches). The application lists the types of activities and indicates the period for which the license is required.
• Copies of constituent documents, as well as papers on state registration legal entity. These copies are in without fail must be certified by a notary. If this is not done, then you will need to attach the originals to the copies.
• A copy of the document that confirms the company's registration with the tax authority.
• Copy of proof of payment state duty for the licensing.
• Conclusion from the authorities, which will confirm that the production and storage facilities fully comply with sanitary and epidemiological, as well as fire and environmental requirements.
• A document that confirms the technical competence of the laboratory for chemical control of the production of alcohol and alcoholic products. A duplicate of the agreement on the relevant control is also valid.
• Copies of certificates confirming the conformity of the basic technological equipment.
• A document that will confirm the amount of paid authorized capital.

At the same time, it should be emphasized that the licensing authority should not require any other documents.

Payment of state duty

A license for the production of alcoholic beverages is issued for a period specified by the organization, but the total duration of this document cannot be more than five years. The amount of the state fee is most often five hundred thousand rubles. At the same time, it is important to emphasize that six million rubles will have to be paid for licensing the production, storage and supply of the produced denatured and ethyl alcohol. This amount of state duty is established for obtaining a license for the production, storage and wholesale distribution (supply) of any alcoholic goods. Only wine is not included in this list.

The state duty for obtaining a license for the retail sale of alcoholic beverages will cost the applicant forty thousand rubles for each year of its validity. The amount of the state fee for reissuance fully corresponds to the amount established for obtaining the corresponding type of document. True, in the event that the license is reissued as a result of the reorganization of the enterprise (as part of a merger), then the state fee will be only two thousand rubles. An important condition for this is that each organization that takes part in the merger must have a license for the same type of activity at the time of registration of the successor.

If the organization changes its name or its location, which is indicated in the permit, then reissuing the corresponding document will also cost two thousand rubles.

How to obtain a license for the production of alcoholic beverages, it is important to find out in advance.

Accounting for the cost of paying the state fee

The amount of the state duty during the calculation of income tax is taken into account as part of other expenses, in accordance with Article No. 264 of the Tax Code. Previously, officials required that such costs be written off during the entire period of the license. According to Article No. 272 ​​of the Tax Code, a uniform write-off of expenses is required, which provides for the receipt of income for a time period of more than one reporting period. This does not imply a phased delivery of goods.

Later, officials changed their position and came to the conclusion that all the costs of issuing a license for the production of alcoholic beverages should be taken into account at a time. In their opinion, the requirements of Article No. 272 ​​on the equal write-off of expenses should be applied only strictly within the framework of civil law agreements. It is obvious that the issuance of licenses is carried out outside the contractual relations. Therefore, you should not write off the cost of obtaining licenses during the entire period of their validity.

This approach confirms arbitration practice. True, if we take into account the fact that the amount of the state fee for a license for the production of alcohol is very significant, it would be better to clarify the accounting procedure by contacting your tax office.

In some cases, the organization has the right to demand a refund of the state duty. Situations in which this is possible are given in article No. 333 of the Tax Code. So, in the event that the company paid the fee for a license for the production and circulation of alcoholic products, and the licensing authority, in turn, refused to provide the required document, then the transferred amount is not refundable. In this case, it can be counted against the amount of the fee that is payable for performing a similar action. In other words, a set-off can only be made in respect of the amount of the state duty, which was paid in an amount exceeding the value established by Chapter 25 of the Tax Code.

It is important to note that the costs associated with the payment of the state duty for obtaining a license can be taken into account in expenses when calculating income tax. Such explanations are given by officials. True, before they offered to write off such expenses evenly over the entire period of the licenses. About which procedure it would be better to use, you should check with the tax office.

Who can assist in obtaining a license for the production of alcoholic beverages?

Help of intermediaries

So, in order to carry out the legal production of alcoholic goods on the territory of our country, it is necessary to obtain a special permit, which is issued in accordance with Russian law. Obtaining this document is a rather complicated procedure, since the administrative regulations impose rather stringent requirements and conditions for production. An alcohol license is quite expensive.

This situation applies not only to technological equipment and production facilities, as well as warehouses finished products where alcohol is produced. We are talking about all the documents that need to be properly drawn up and submitted for consideration to the regulatory authorities, whose competence includes issuing licenses for the production of alcoholic products.

It is very difficult to go through all the necessary stages of licensing on your own. For this reason, many domestic entrepreneurs are forced to seek help from one or another intermediary. This is due to the fact that obtaining a license for the production of alcoholic beverages requires a lot of experience, practical skills and certain connections. dating the right people allow in as soon as possible eliminate any possible errors that can occur in almost any manager of an alcohol enterprise or warehouse where alcohol-containing goods are stored. Of course, how quickly, and most importantly, how well the process of obtaining a license will go through, directly depends on the professionalism and level of training of the intermediary.

Thus, in such a difficult field of activity as the production of alcoholic goods, entrepreneurs always have a choice: to figure it out on their own or turn to intermediaries for help.

So how do you get a license to produce alcohol?

Getting permission

Before obtaining this permit, legal entities should clarify for what period it is issued. As noted above, according to general rules the period of validity of this permit may not exceed five years. That's what the rules are in the law. But this period of validity is related to those legal entities that are engaged in the production, sale and storage of alcohol and alcoholic products. This refers to activities not only for the needs of the population, but also for industrial organizations.

The period of validity of the permit, which is issued only for the sale of alcoholic products (without their production), is only two years. Such a license is required by various stores selling the relevant products. Thus, any entity will be able to obtain a license, the validity of which will be unlimited.

Having found out information about the validity of licenses, one should touch on the question of whether it can be reduced in cases of any violations by legal entities. This question worries many. It can be stated with certainty that if any violations of activity are found at the enterprise that issued the corresponding license, then the validity period of the document will not be reduced. In this case, it will simply be cancelled. All information is entered in the register of licenses for the production of alcoholic beverages.

Cancellation of a permit can entail a number of negative aspects. First of all, penalties will be imposed on the legal entity, which will amount to decent sums of money. In addition, the organization may be blacklisted for an indefinite period of time, and this will result in the refusal to issue permits. This may not be done forever, but for a significant period of time, which will depend on the situation.

Stages of opening a license

The types of activities that require obtaining a license have been indicated above. Now let's figure out what should be done in order to open a license. This is done in stages:

• First of all, an entrepreneur needs to create a legal entity that will have a certain authorized capital. It is important to bear in mind that the requirements for this capital are quite stringent. For the production of such a commodity as drinking alcohol, capital must amount to approximately ninety million rubles. For the manufacture of non-drinking alcoholic products, it is enough to have a fund of eighty million rubles. No permit will be issued unless these requirements are met.
• The next step is the creation of special laboratories that will be engaged in quality control. In the event that the entrepreneur does not have the funds for this, you can get out of the situation. For example, to do this, you can find such laboratories on the side and conclude appropriate agreements with them, which should reflect that these enterprises will constantly monitor production process and monitor the quality of the products produced.
• The next step should be to check and test the equipment through which alcoholic products will be produced. Any equipment must necessarily comply with accepted technological standards, in addition, it must pass the appropriate certification. On the domestic market there is a lot of equipment, but not all of it meets necessary requirements, since not all representatives of enterprises associated with the production of equipment are in a hurry to undergo its inspection.
• One of the main issues of interest to inspectors is sanitary conditions premises where products are made. Inspectors also have the right to inquire about the qualifications of employees and compliance with safety regulations in the workplace. This point should be taken care of in advance, since the slightest oversight can lead to a refusal to issue a license.
• When all of the above is ready, you can begin to collect the relevant documentation. This will require the Charter of the enterprise, which will reflect the corresponding type of activity. You will also need an extract from the tax authority at the place of registration of the enterprise, information on the size of the authorized capital and other documents.

Renewal of the license for the production of alcoholic products

In order for this procedure to pass as quickly as possible, many organizations turn to experienced lawyers in whose name is issued notarised power of attorney. Such intermediaries, knowing all the subtleties, quickly draw up the required documents. After all the documentation has been collected, you will need to pay the state duty. Further, a representative from a state body will definitely come to the enterprise in order to check the compliance of the submitted documents. If everything is done correctly, permission will certainly be issued.

Now we know how to get a license for the production of alcoholic beverages.

Who needs have a license

All restaurants, bars, clubs, eateries, retail supermarkets, hotels, hotels, etc. must have an authorization document.

Terms presented to the licensee

For the licensed sale of alcoholic beverages, a legal entity must have a premises with an area of ​​​​more than 50 square meters. meters. At the same time, the authorized capital for a supermarket should be at least 50 thousand rubles, for a cafe or bar - 10 thousand.

The amount of authorized capital for small establishments (cafes or bars) varies depending on the region in which they are located.

On what period best to arrange

At the same time, the size of the state duty is constantly growing, so it is not economically feasible to issue a license every year.

The cost of a license for 12 months is 65 thousand rubles, for 5 years - 320 thousand.

Requirements for premises

The licensing authority allows for the sale of alcohol only those stationary objects whose lease period exceeds 1 year.

These objects should be located at a distance of more than 50-200 meters from educational institutions, as well as clinics and other medical institutions, sports facilities.

Joining EGAIS

Since the beginning of last year, all retail supermarkets must confirm in the Unified State Automated Information System both the purchase of alcohol-based drinks and the fact of their sale.

Without connecting to the Unified State Automated Information System or if the above requirements are not met, a legal entity is prohibited from selling alcoholic beverages.

Processing time licenses

A license for alcohol, as a rule, is issued 2 months from the date of application. The period required to renew a valid license is 14 business days.

The license price consists of the state duty, payment for services for the creation and transfer of relevant documentation to the licensing authorities.

Who can get alcohol license?

The license is issued to a legal entity on the basis of Federal Law 171. The following persons are entitled to receive a permit:

• LLC (company with limited liability),
• CJSC (closed joint-stock company),
• OJSC (open joint stock company).

Thus, individual entrepreneur there is no right to engage in this activity, so he cannot obtain a license. If your business has been in existence for a long time, it is recommended

To sell alcohol in retail, you must obtain an appropriate license. In general, licenses for industrial production and the wholesale turnover of alcohol is issued by Rosalkogolregulirovanie. In turn, a license to retail sale alcohol is issued by the authorized body of the subject. In the city of Moscow, it is the Department of Trade and Services.

Administrative regulations for the issuance of a license for alcohol

For entrepreneurs wondering where to get a license for alcohol in Moscow, first of all, refer to the Administrative Regulations for the provision of the state service "Licensing the retail sale of alcohol", approved by Decree of the Government of Moscow dated February 21, 2012 No. 59-PP. This document unifies the procedure for obtaining retail license for alcohol price Moscow |

The procedure for issuing a license to sell alcohol in Moscow

According to paragraph 2.3.1 of the Administrative Regulations, retail is issued by the Department of Trade and Services of the City of Moscow. At the same time, the applicant public service only legal entities can act on the issuance of an alcohol license. You can apply for a liquor license in person or at in electronic format through the portal of public services of the city of Moscow. Registration of all documents for an alcohol license in electronic form can be performed only by users registered on the portal who have an individual code and digital signature.

Documents for a license for alcohol

To obtain a license for alcohol in Moscow, you must write an application, a sample of which is attached to the Administrative Regulations, and prepare the following package of documents.

First - a document proving the identity of the head, or his official representative. This document is submitted to the licensing authority both when applying for consideration of the issue of issuing a license for alcohol, and when receiving it.

The next item is founding documents. You can submit their originals or copies certified by a notary to the licensing authority.

The third on the list is a document confirming the payment of the authorized capital. It should be noted that according to paragraph 4.1 of Decree of the Government of Moscow dated December 28, 2005 No. 1069-PP “On measures to implement the legal acts of the Russian Federation in the field of state regulation of the circulation of alcoholic products”, when obtaining a license for alcohol, the authorized capital of the organization is 1 million rubles.

Finally, an application for an alcohol license must be accompanied by a document proving that the organization owns a stationary retail facility and a warehouse. This property can also be rented, but then the lease agreement must be drawn up for a period of one year or more. At the same time, in accordance with paragraph 6 of Article 16 federal law dated November 22, 1995 No. 171-FZ "On state regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products "when selling alcohol in cities, the total area of ​​\u200b\u200bthe trading facility and warehouse must be at least 50 square meters. In addition, the liquor store must be equipped with cash registers without fail.

State duty on alcohol

When considering an application for obtaining a license for alcohol, an official of the Department of Trade and Services will not only study them, but also request information confirming the facts of entering information about the applicant for an alcohol license in the Unified State Register of Legal Entities and his registration with the tax authority. In addition, officials will check the fact of payment, as well as the absence of debt to the budget - taxes, fees, penalties and fines.

Thus, before applying for a license to sell alcohol, you must make sure that there are no debts to the budget, as well as pay the state duty on alcohol. The amount of the state duty on alcohol depends on the desired duration of the alcohol license. Recall that, in accordance with paragraph 17 of Article 19 of Law No. 171-FZ, an alcohol license is issued for the period specified by the applicant in the application. However, the maximum term of a license for alcohol cannot exceed five years. The amount of the state duty for the issuance of an alcohol license is established by subparagraph 94 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation. For an annual license to sell alcohol, you will have to pay 65 thousand rubles. Thus, a five-year license for the retail sale of alcohol will cost 325,000 rubles.

The term and result of consideration of documents for a license for alcohol

The total period for consideration of documents for a license for alcohol in Moscow is 32 calendar days. During this period of time officials Department of Commerce and Services will verify the accuracy of all documents and conduct an actual inspection of the stationary retail facility and warehouse. If there are objective reasons, for example, an examination of documents for a license for alcohol, the period for considering an application can be extended by another 30 calendar days. Based on the results of the license check, the head of the organization or his legal representative will be issued a license to sell alcohol, or a decision to refuse to issue an alcohol license.

Obtaining a license for alcohol for LLC - required condition, without which the sale of alcohol in Russia, as in many other countries, is impossible. For the sale of alcoholic goods, permission from the relevant authorities and the mandatory payment of state duty are required. The question is how to get a license, where to apply, and what papers will be required. Let's consider these points in more detail.

General provisions

There are several types of alcohol licenses, each of which gives the right to perform certain actions - the manufacture of alcohol, its sale, purchase, transportation and supply. Since the end of March 2017, a law has appeared that obliges to obtain a permit for the sale of alcohol in catering establishments.

The sale of alcoholic products without an appropriate license promises an entrepreneur a fine. So, legal entities will have to pay an amount of 200 to 300 thousand rubles. At the same time, the regulatory authorities have the right to confiscate the finished product, raw materials, equipment used and the vehicle.

For comparison, individual entrepreneurs will have to pay an amount much lower - 4-5 thousand rubles. As in the case of legal entities, confiscation of equipment used in the production and circulation of alcohol.

The most difficult case is when the total damage from the sale of alcohol without permission is more than 1.5 million rubles. In this situation, the offender may be prosecuted under Article 171 of the Criminal Code of the Russian Federation.

What are the requirements for an LLC to obtain a permit?

According to the laws of the Russian Federation, alcoholic beverages include drinks that contain 0.5 percent or more ethyl alcohol. When it comes to the production of beer or beer drinks, obtaining a manufacturing permit is not necessary. The same applies to products that are used in the pharmaceutical industry, as well as grape must produced by agricultural producers.

Before obtaining a license, it is important to study the requirements that apply to an LLC (registered in Federal Law No. 171):

• The applicant must be a legal entity. Since 2015, sole proprietors who sell champagne and grape wine of personal production can also apply for a license.
• The presence of cash registers, provided that retail sales are carried out using cash.
• The premises for trade and warehouses should have an area of ​​​​50 square meters (for the city) and 25 square meters. meters (for the village). When choosing a building for the sale of alcohol, it must be taken into account that it must be located no closer than 100 meters to schools, hospitals, sports and cultural facilities.

How much will it cost to license?

Not less than important question when obtaining a license - a financial component, because you will have to pay for obtaining a permit for the sale of alcohol. It all depends on the activity, as well as the type of trade that the LLC conducts (wholesale or retail). The cost of the license is prescribed in the Tax Code of the Russian Federation 333.33. The main prices are listed below:

• Manufacture, storage and supply of alcoholic products (with the exception of wine) - 9.5 million rubles.
• Production, storage and supply of wine and champagne - 0.8 million rubles.
• Purchase, storage and supply of alcohol (wholesale) - 0.8 million rubles.
• Production, storage and supply of champagne and grape wine, provided that the drinks were produced in a peasant farm - 65 thousand rubles.
• Retail sale of alcohol - 65 thousand rubles a year.

What papers to collect for registration of a license?

When obtaining a license, it is important to study the list of required papers for various kinds alcohol licenses. The minimum package includes the following documents:

1. Application for a license.
2. Copies of the certificate of state registration of LLC, as well as the assignment of TIN. Documents must be certified by the Federal Tax Service, which submitted the originals.
3. Foundation papers of LLC. If copies are provided, certification by a notary is required, otherwise the presentation of the original is required.
4. Conclusion obtained from Rosprirodnadzor, as well as the Ministry of Emergency Situations that the used premises meet the requirements of fire and environmental safety.
5. A copy of the document confirming the payment of the state duty for obtaining a permit.
6. Papers confirming the availability of a warehouse or production premises. It may be owned by the LLC or be leased. The document must indicate a period of one year or more. If the agreement is formalized as perpetual, the license will not be obtained.
7. Papers that confirm the presence of the authorized capital in the LLC of the required size.

Rosalkogolregulirovanie deals with issues of issuing permits for the sale of alcoholic products. After collecting the documents, you can transfer them to any government agency that decides on the issue of granting such licenses. To clarify the name and address of the institution where you can apply, you should contact the local administration (economic department) or call the interregional department in your district.

The transfer of documents is carried out in one of the ways - personally, by mail or via the Internet. 15 days are given for the examination. If there are no comments from the regulatory authorities, a visit to the applicant directly to the place of future activity is organized. In this case, the fact of compliance with the declared conditions is checked.

Information about the departure is transmitted to the applicant no less than 24 hours in advance. After that, an act is drawn up, on the basis of which a decision is made to grant permission for the sale of alcohol or to refuse to provide such a document. No more than a month is given to make a decision. The exceptions are cases where the verification of documents requires more time. In such a situation, the verification period can last longer - up to 2 months.

How to renew a license?

After obtaining the permission of the LLC, it is necessary to control an equally important process - the renewal of the license, which must be carried out five years after the paperwork. Taking into account the fact that the size of the state duty is very high, when maintaining retail it is allowed to obtain a license for a period of only one year, but in this case, the renewal will have to be issued annually.

Regardless of the period of validity of the permit, it is necessary to apply for an extension no earlier than three months and no later than one month before its expiration. The renewal process is no different from obtaining a license at the very beginning. The only difference is in the package of documents, which will now be smaller. In particular, you will only need an application for renewal of the license, as well as papers confirming the payment for the future period.

In addition, the LLC will have to go to the Federal Tax Service, where the company is registered. After that, a request for fines, fees and taxes is made. If the company is indebted to budget organizations, you will not be able to renew your license. After checking the papers, it is again carried out field check, and within a month a decision is made to renew the license.

Results

In conclusion, it is worth noting that the process of obtaining a license may be unsuccessful. In this case, the state does not return the state duty (fortunately, we are talking about the minimum amount). That's why it's important to responsibly get permission and send the full package. required documents. If in doubt, you can always use the services of special firms that help resolve the issue without "surprises".

In many countries, the production and circulation of alcohol is subject to additional payments and fees, Russia is no exception. To sell alcoholic products, in most cases, you will need to obtain a license for alcohol, paying a substantial state duty for this.

There are several types of alcohol licenses, and each of them gives the right to certain activities: production, circulation, purchase, supply, transportation of alcohol. And from 03/31/2017, in addition, you will have to obtain a separate license for the sale of alcoholic products in public catering.

Production and circulation of alcohol without a license is punishable by administrative fines:

• legal entities - in the amount of 200,000 to 300,000 rubles with confiscation of finished products, raw materials and used equipment and vehicles (Article 14.17 of the Code of Administrative Offenses of the Russian Federation);
• individual entrepreneurs - in the amount of 100,000 to 200,000 rubles from mandatory alcoholic and alcohol-containing products (Article 14.17.1 of the Code of Administrative Offenses of the Russian Federation).

If the proven damage exceeded 1.5 million rubles, then it is possible to bring to criminal liability under Art. 171 of the Criminal Code of the Russian Federation

Requirements for an applicant to obtain an alcohol license

Alcoholic products are recognized already with a content of 0.5% ethyl alcohol, but it is not required to obtain a license for the production and; alcohol used in pharmacology; grape must produced by agricultural producers.

The requirements for issuing an alcohol license are given in the law of November 22, 1995 No. 171-FZ:

• The organizational and legal form is only a legal entity. Since 2015, a license has also been issued to individual agricultural producers who sell wines and champagnes of their own production.
• Availability retail space and storage facilities in a stationary immovable object with a total area of ​​at least 50 sq. m. in cities and at least 25 sq. m. in rural settlements.
• Cash register, if retail sale is carried out for cash.

Important: when choosing a premises for the retail sale of alcoholic beverages, keep in mind that it must be located at a distance of more than 100 meters from children's, educational and medical institutions, sports and cultural objects. In markets, railway stations, and airports, retail alcohol sales are allowed only in catering establishments.

How much does an alcohol license cost

The cost of an alcohol license depends on the type of activity and the category of trade (wholesale or retail). The cost of an alcohol license is understood as the amount of the state fee for its issuance, which is specified in article 333.33 of the Tax Code of the Russian Federation. We have given some types of licenses for alcoholic products and their cost in the table, the full list is given in the Tax Code.

Documents for obtaining a license for alcohol

A complete and detailed list of documents for different types alcohol licenses is given in the Administrative Regulations, approved by the order of Rosalkogolregulirovanie dated December 27, 2013 No. 335.

The minimum package of documents includes:

• application for a license (Appendix No. 2 to the Administrative Regulations)
• notarized copies constituent documents organizations (if the copies are not certified, then with the presentation of the originals);
• copies of certificates of state registration of the applicant and registration tax accounting certified by the IFTS that issued the originals;
• a copy of the payment document confirming payment of the state duty for issuing a license;
• documents confirming that the applicant has an authorized capital required size(bank statement, decision general meeting LLC participants and an act of property valuation when making non-monetary funds in the Criminal Code, a document on making additional contributions, etc.)
• conclusions of the Ministry of Emergency Situations and Rosprirodnadzor on the compliance of premises with environmental requirements and fire safety;
• documents confirming the ownership or lease of industrial and warehouse premises (in the case of a lease, the term in the contract must be specified at least one year, perpetual contract will be grounds for refusal).

Where to apply for a license

Issuing a license for alcohol federal Service on the regulation of the alcohol market (another name is Rosalkogolregulirovanie). On the territory of the Russian Federation, there are 9 interregional departments, whose contacts are published on the PAP website.

It is not necessary to submit documents only to the central offices of interregional departments; other state bodies also perform these functions locally.

For example, in Moscow it is the Department of Trade and Services of the City of Moscow; in Nizhny Novgorod- Ministry of Support and Development of Small Business, Consumer Market and Services Nizhny Novgorod region; in Novosibirsk - Ministry of Industry, Trade and Entrepreneurship Development Novosibirsk region. In addition, some MFCs are also involved in issuing retail alcohol licenses.

To find out the nearest address for filing documents, contact the economic department of the local administration or contact the inter-regional office of your federal district.

You can apply for an alcohol license in person, by mail or electronically. Within 15 days, an examination of documents is carried out, and if everything is in order, then an on-site check is carried out at the place of activity for compliance with license requirements and conditions. The licensee is informed about the time of the inspection at least 24 hours in advance. Based on the results, an act is drawn up, on the basis of which a decision is made to issue or refuse to issue a license.

The term for making a decision to issue a license for alcohol or to refuse it should not exceed 30 days, but in the case when the documents require additional examination, the period can be extended up to 60 days.

Important: since 2016, participants in the alcohol market (manufacturers, wholesalers and retailers) are required to connect to the alcohol circulation control system -.

Renewal of alcohol license

Most licenses are issued indefinitely, but the alcohol license has a term of no more than five years, so after the expiration of its validity, you must go through the renewal procedure. Given the high state duty, an exception has been made for the retail trade in alcohol - you can pay for a license for only one year. Obtaining a retail alcohol license for a year is not so expensive (65,000 rubles instead of 325,000 rubles for 5 years), but it will have to be renewed annually.

Regardless of the duration of the alcohol license, you must apply for an extension no earlier than 90 and no later than 30 days before its expiration. The license renewal procedure is the same as when it was first obtained, but the package of documents will be different:

• an application for renewal of a license (Appendix No. 6 to the Administrative Regulations);
• a document confirming the payment of the state duty for the next term of the license.

In addition, Rosalkogolregulirovanie sends to the tax office, where the applicant is registered, a request for the absence of arrears in taxes, fees, fines. If there are debts to the budget, the renewal of the license will be refused.

After examination of the documents, an on-site inspection is scheduled to confirm compliance with licensing requirements. Within 30 days, a decision is made to renew or refuse to renew the alcohol license.

Refusal to issue a license for alcohol

The issuance of a license for alcohol may be refused, and the most unpleasant thing is that the state duty is not refundable. Well, if we are talking about a minimum amount of 65,000 rubles for one year of validity of a retail alcohol license, but what if it is 800,000 or 9,500,000 rubles?

The Ministry of Finance on the reasons for the non-return of the amount paid answers in a template: “The procedure for the return of the state duty, established by paragraph 1 of Art. 333.40 of the Tax Code of the Russian Federation, does not contain such a basis for a return as a refusal to issue or renew a license” (for example, in a letter dated 06/17/2015 No. 03-05-06-03 / 34929).

The question of the legality of non-refund of state duty in case of refusal to issue a license for the retail sale of alcohol was considered by the Constitutional Court, which considered that no violation of the rights of the taxpayer was revealed in this case. At the same time, two judges expressed a dissenting opinion, in which they quite emotionally regarded such a decision as formally correct, but in fact mocking (those who are interested can study the text of the Resolution of the Constitutional Court of May 23, 2013 No. 11-P, which is freely available).

Be that as it may, it will not be possible to return the fee from the budget if an alcohol license is not issued, therefore we advise you to study the reasons for the refusal given in the Administrative Regulations:

• the absence of certain mandatory documents or their non-compliance with the established form or content;
• corrections, additions, crossed out words, inconsistency of data in documents;
• copies are not certified in the prescribed manner;
• violation of the deadline for submission of documents;
• filing an application from the applicant for refusal to provide public services for issuing a license.