Hello to all alarmists!

Right in the morning, my mail is littered with letters, people ask in the comments on the blog, what should I do now? After all, the Ministry of Finance proposed to ban individual entrepreneurs from selling beer from July 1, 2017! Ahh, the plaster is removed, the diamonds are taken out, everything is gone! Nothing is missing, gentlemen. Relax! I think such a bill will never become law, and here's why.

How many such initiatives of our narrow-minded deputies have already been? Hundreds! And how many of them have passed? Units! In the accompanying note, the Ministry of Finance argues for its bill by the fact that individual entrepreneurs do not fully declare the volume of beer retail sales. As an illustration, data are given that separate In 2015, breweries declared a much smaller volume of beer than that sold in retail.

The key word here is separate. How many of these breweries? One? Two? What are their names? Where are they? Unfortunately, the Ministry of Finance does not provide such data; no evidence of the guilt of these most individual. Perhaps our deputies decided to follow the example of the representatives of the United States such as Kirby or the notorious Psaki, who like to accuse everyone from the rostrum without any evidence?

Further, the Ministry of Finance complains that fines for individual entrepreneurs for failure to submit alcohol declarations amount to 10-15 thousand, and with LLC already 150-200 thousand rubles. “In this regard, organizations selling beer and beer drinks, in order to evade liability, conclude fictitious lease agreements with individual entrepreneurs for the sale of these products,” the statement says. explanatory note. How many such cases have been identified? What individual entrepreneurs entered into such contracts? The Ministry of Finance bashfully holds back these data.

I have a logical question: what for did you introduce EGAIS then? Alcohol declarations duplicate this system and for good they should be abolished long ago! Almost all individual entrepreneurs have long been registered with the Unified State Automated Information System and conscientiously submit data on the turnover of alcohol. What else do you need? What other data can you get from alcohol declarations that are not in the EGAIS?

When on January 1, 2013 it was forbidden to sell beer in kiosks, about 20% of entrepreneurs closed down, the budget missed huge amounts of tax revenue. The government understood this long ago and now they are trying to revive the stalls. At the same time, the Ministry of Finance wants to ban the sale of beer to individual entrepreneurs from July 1, 2017, and in fact here 90% of sellers are individual entrepreneurs. What are you doing there, people's anger is not enough? Is life boring? Or are you up there unable to share grants from large networks?

In your opinion, now I need to spend money on opening an LLC, extra accounting, buying new keys for EGAIS, cash registers, and so on? Is this support for entrepreneurship? I think that sane people from the government are throwing more such questions at the Ministry of Finance. You are raising the excise tax on beer by 60% from January 1, 2017! Do not burst, gentlemen deputies?

The Ministry of Finance and RAR have so far refrained from commenting on such questions. This is called: they blurted out without thinking, as most often happens with us. Or are they probing public opinion? If a wave of indignation rises, then we will get off topic. And if not, quietly push through to the admiration of all large networks, which unfasten the loot to us in order to crush small entrepreneurs.

I consider the ban on the sale of IP beer from July 1, 2017 not only thoughtless, but downright criminal. I think that at the top they still understand this and will not give way to such a stupid initiative. And what do you think about all this? Write in the comments. And subscribe to new articles, I will keep you updated!

Sincerely yours, Andrey Pogudin.

In the past 2017, the legislation in the field of turnover alcoholic products, in particular beer, has undergone some changes. Penalties for violations in this area were toughened, and some provisions regarding the rules for the circulation of alcohol-containing products were also changed.

The essence of the law

chief legal instrument in the field of alcohol sales, and beer in particular, acts State Duma RF in July and approved by the Federation Council of the Russian Federation in November 1995.

Structurally, the law 171-FZ is represented by four chapters, which include 27 articles. Consider summary law, outlining the main theses:

Chapter 1. General provisions : scope of the law, basic concepts, relevant legislation, state monopoly on the production and circulation of alcohol and alcohol, powers of federal and local authorities in this area.

Also read the Federal Personal Bankruptcy Act. More

Chapter 2. Requirements for the production and circulation of beer: rules for the use of equipment, circulation and supply of alcohol and alcohol, accompanying documentation, special requirements, taxation and labeling, regulation of import and export of alcoholic products, accounting and declaration of production volume, circulation and use of grapes (in the production of wine and cognac products), registration production equipment, requirements for retail sales, rules and restrictions on drinking.

Chapter 3 Licensing: types of activities subject to licensing, the procedure for issuing a license, suspension, renewal and termination and cancellation of a license, the procedure for appealing against a refusal to issue a license.

Read about state secrets

Chapter 4. State supervision: control in the field of production, supervision of compliance with mandatory requirements, licensing control, supervision of the use of equipment, public control, SROs of winemakers and winegrowers, suppression of illegal production and circulation of alcohol, restrictions, features of the application of certain provisions of the law 171-FZ.

As can be seen from the thesis structure of the law, the main subjects of regulation of this law are the production and circulation of ethyl production and alcoholic products, as well as restrictions on drinking alcohol.

As for beer, in clause 13.1 of part 1 of Art. 2 of Law 171-FZ defines this drink, short description production technologies and characteristics of tolerances for the content of components.

Also read: FZ 261 in latest edition. Details

It is also stated in the "beer law" that technological equipment for the production of beer and beer drinks should be equipped with automation that measures and takes into account the concentration (strength) of the drink, as well as the volume finished products, an exception is made for small breweries.

Article 12 of the law states that requirements for mandatory labeling of alcoholic products do not apply to beer and beer drinks.

An exception has also been made for beer and beer drinks in the area retail. In the retail sale of alcohol and the provision of services Catering, only organizations have the right to sell alcoholic products. However, individual entrepreneurs also have the right to sell beer and beer drinks.

According to the provisions of part 7 of article 16 on special requirements for the retail sale of alcohol in the provision of catering services, as well as for the drinking of alcohol, the ban on drinking alcohol in public places applies to beer and beer drinks as well. If the drink was purchased in an institution, it should be consumed only in this facility.

According to part 9 of the same article of the “law on the sale of beer”, the rule on the prohibition of the sale of alcohol between 23 and 8 hours local time applies to beer, but the sale of this drink in establishments (restaurants, bars, etc.) is allowed.

Federal Law on Trade in the new edition

Article 18, paragraph 1, states that production and circulation of beer and beer drinks are not subject to licensing. Recall that the term "turnover" (according to paragraph 16 of Article 2) includes the purchase, supply, storage, transportation and retail sale.

On January 1, 2018, the delays and indulgences that applied to the Crimea and the city of Sevastopol ended. Now, the requirements for the production and circulation of alcohol in this territory are presented in full.

Are there penalties for breaking the law?

In July 2017, the President signed a law amending the Code of Administrative Offenses of the Russian Federation, which provides for increased liability for the illegal sale of alcohol. Responsibility for violation of the rules for the production and sale of alcoholic products is prescribed in articles 14.16 - 14.19 of the Code of Administrative Offenses of the Russian Federation.

Let's figure it out how to trade beer under the new law. When selling bottled and draft beer, the seller must take into account and observe the following main points:

Trading time. According to the law 171-FZ, the permissible time for the sale of alcohol in the country is from 8 a.m. to 11 p.m. local time. Even stricter restrictions have been set in individual cities and regions, and separate holidays, where you can not sell alcohol at retail - for example, on school graduation days.

Violation is subject to a fine of:

• For the seller - 30 - 50 thousand rubles;
• For the owner of a store or outlet: 5-10 thousand rubles;
• For individual entrepreneur and legal entity: up to 100 thousand rubles with confiscation.

Place of trade. Beer can only be sold in stationary retail facilities (the building must be permanent and consist of single register real estate). The sale of beer in stalls and kiosks is prohibited. It is also forbidden to sell beer in the following objects and in the territories adjacent to them: children's, educational and medical institutions, sports and cultural facilities, public transport of all types and its stops, gas stations, markets, railway stations, airports and other crowded places (with the exception of public catering), military facilities.

For the sale of alcohol in the wrong place, a fine is provided in the amount of:

• From business owners 10-15 thousand rubles;
• From a legal entity - up to 300 thousand rubles.

EGAIS— Unified State Automated Information System. Organizations and individual entrepreneurs purchasing beer for retail sale are required to connect to the system only to confirm the purchases of wholesale lots from legal suppliers. The seller needs to register on the Rosalkogolregulirovanie website. After that, the system will need to confirm the fact of the purchase of the batch each time and reflect the remaining products.

For violation of the procedure for recording information on the volume of alcohol turnover in the EGAIS system, fines of the following size are imposed:

• For individuals (the head of the company) - from 10 to 15 thousand rubles;
• For legal entities - 150,000 - 200,000 rubles.

In both cases, confiscation of illegally sold products is possible.

Checkout availability. From March 31, 2017, beer trading, including in public catering, is possible only with the use of a cash register, regardless of the tax regime. Trading in beer without using a cash register is punishable in accordance with Article 14.5 of the Code of Administrative Offenses of the Russian Federation. The amount of the fine is:

• For individual entrepreneurs and heads of organizations - 25% - 50% of the calculation amount, but not less than 10,000 rubles;
• For organizations - from 75% to 100% of the amount of the calculation, but not less than 30,000 rubles.

Buyer age. At the slightest doubt about the age of the buyer, the seller should ask him to present an identification document.

For the sale of alcoholic products to minors, an administrative fine is provided in the amount (part 2.1 of article 14.16 of the Code of Administrative Offenses of the Russian Federation):

• For the seller - from 30 to 50 thousand rubles;
• For the head (official) - from 100 to 200 thousand rubles;
• For legal entities - from 300 to 500 thousand rubles.

Maintaining a retail volume ledger is a mandatory requirement for sellers of alcohol and in particular beer. The journal must be completed daily.

For violation of this requirement or incorrect logging, a fine is provided in the amount of:

• For individual entrepreneurs - from 10 to 15 thousand rubles;
• For organizations - from 150 to 200 thousand.

In addition, a quarterly declaration on the turnover of beer must be submitted to Rosalkogolregulirovanie. Download useful files:

Container and its volume. An innovation that has been sensational in relatively recent times prescribes a ban on the production and sale of beer bottled in plastic containers with a volume of more than 1.5 liters. This change was associated with public policy fight against beer alcoholism and done to reduce alcohol consumption by the population.

There are penalties for violating this provision:

• For individual entrepreneurs - from 100 to 200 thousand rubles;
• For organizations - from 300 to 500 thousand.

When illegal sale of alcohol individual , the offender faces a fine of 30 to 50 thousand rubles (Article 14.17.1 of the Code of Administrative Offenses of the Russian Federation).

What changes have been made?

The amendments came into force on January 1, 2018 prescribed in the Federal Law N 278-FZ of July 29, 2017. In many ways, the changes affected the circulation of medicines and medical products and preparations containing alcohol.

The amendments to the law, which affected the turnover of beer and alcoholic products, will be discussed in more detail below.

P. 2.3 Art. 11 has been revised. Thus, an organization that produces alcoholic products must own, manage, manage or lease for a period of one year the production and production facilities that meet the established requirements. warehouses which are real estate objects.

Article 11 of Law 171-FZ was also supplemented by paragraph 8, according to which the production of alcoholic beverages, the strength of which is less than 15%, containing tonic substances, is prohibited. Such drinks are allowed to be produced only for the purpose of export.

Paragraph 1 of Article 14 was reworded. For the most part, its provisions concerned accounting for the volume of production of alcoholic products and the procedure for declaring it, which was described in detail in the subsection of this article about fines.

Clause 1 of Article 26 on restrictions on the production and circulation of alcohol was supplemented with a paragraph prescribing that from now on, when moving through the territory of Russia and across the state border both on foot and by car or other transport, one person should have no more than 10 liters of unmarked alcoholic products.

The penalty for disseminating such information will be:

• For citizens from 3 thousand to 5 thousand rubles;
• For officials- from 20 thousand to 40 thousand rubles;
• For legal entities - from 100 thousand to 300 thousand rubles.

Download the current version of the law

This information will be useful to both producers and consumers of beer and beer drinks. In addition, the information presented in the article can serve as a reminder for the owners and managers of stores and establishments that sell these products.

For a more detailed acquaintance with the provisions of the law, we offer N 171-FZ dated November 22, 1995 “On state regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products” with amendments and additions that entered into force on January 1, 2018.

From the summer of 2017, the deputies plan to introduce a ban on the sale of IP beer. The Ministry of Finance has already prepared a bill prohibiting private traders from selling foamy drink, cider, booze and mead. Only legal entities will be allowed to sell them to the end consumer.

Let's hit the beer!

From July 1, 2017, new rules for the sale of beer may come into force in Russia - only legal entities, and despite the fact that at the moment, out of 90 thousand retail outlets for the sale of foamy drink, 90% are registered specifically for individual entrepreneurs. On the territory of Crimea and Sevastopol, the new norms may come into effect from January 2018.

Retail trade in IP beer in 2017 may be limited for one reason. As the authors of the bill explained, small businessmen are very actively hiding the real volumes of sales, including because too loyal fines are provided for violations:

if a legal entity can pay a fine of 150-200 thousand rubles for failure to provide a declaration,

then IP - only 10-15 thousand.

The explanatory note to the draft law contains statistics that confirms that in 2015 some breweries declared several times less products than were sold at retail.

The current law on the sale of beer for individual entrepreneurs and enterprises of other forms of ownership obliges, since July 2016, regardless of the form of ownership, organizations selling beer to provide sales data to the Unified State Automated Information System, so many businessmen consider additional declaration to be a waste of time and effort. The deputies do not agree, so they want to tighten the implementation rules and introduce another type of labeling for alcoholic beverages to the planned ban for individual entrepreneurs. The corresponding draft law has already been posted on the portal of legal acts for public discussion.

Experts fear that the innovations will hit businesses that specialize exclusively in the sale of low-alcohol drinks, including breweries that produce “live” beer in small volumes, the hardest. In addition, traditional schemes that use Russian entrepreneurs in cases of bans, the majority simply go into the shadows, as a result of which arrears to the budget increase.

Alcohol online

Sociological studies of the RANEPA, Rosstat and the Institute for Social Analysis and Forecasting have shown that in recent years in Russia there has been a trend of shifting the preferences of Russians - against the backdrop of a growing rejection of alcohol, people more often choose not strong drinks (vodka, cognac), but beer or wine.

Statistics. In 2007-2009 Russians consumed 32% of beer from total volumes retail sales of alcohol. In 2015 - already 43%.

Experts are convinced that even if “the nuts are tightened too much” and it becomes difficult to buy beer in a regular store, there will always be an opportunity to get what you need in another way. For example, via the Internet, because it's no secret to anyone that even with the current ban on the sale of alcohol at night, you can buy it online at any time, in any quantity and with home delivery.

Trying to restore order in this area, the deputies propose to legalize the sale of alcohol online by selling a special license that will give the right to both individual entrepreneurs and legal entities to legally sell alcoholic beverages via the Internet. To do this, you need to buy:

license for retail trade (preliminary cost of 80 thousand per year);

license for wholesale trade (800 thousand rubles / year);

patent for the production of alcohol - 9.5 million rubles.

Stores with licenses will be included in a special register. The rest will be identified, punished, closed. How this will look in practice is still unknown, although judging by the actions of casinos and other resources whose activities are limited in Russia, it is not difficult to recreate the picture. Today one illegal store is closing, tomorrow two new ones will open in its place.

Time will tell whether the sale of IP beer will be banned in the midst of the next season or not. Ordinary consumers can only hope that innovations once again will not affect their wallet.

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 2020, and other issues in the article.

Constantly updated last time: 10/01/2020.

Peculiarities of beer sales regulation in Russia

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

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

You don't need a license to sell beer.

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

For reference (moved into separate articles):

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

What to choose LLC or IP when selling beer

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

Federal Law No. 171 “On State Regulation 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

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

Examples of non-stationary objects

1. stall (tent),

beer delivery

It is not allowed to sell alcoholic products remotely, as well as goods, the free sale of which is prohibited or restricted by law 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 clarifies that the use of forms of primary accounting documentation for accounting for cash settlements with the population using cash registers, approved by a decree 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 register equipment, to the tax authorities through the fiscal data operator (with some exceptions).

We remind you: CCP must be equipped with a clock set to the real time of the area where this equipment is installed and used (Letter of the Ministry of Finance No. 03-01-15/28072 of 05/05/2017).

Who has the right to work without online CCP

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

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

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

At the same time, they are obliged to issue BSO to buyers. And if before July 1, 2018 they could use old-style forms, then from July 1, it is necessary to form a BSO using a new-style device - “ automated system for BSO. 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 automatic system or in a print shop. In addition, if they do not have a tear-off part, you must definitely write out a duplicate.

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

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

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

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

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

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

Penalties for not using CCP

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

Friendship of catering and alcohol

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

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

How to sell draft beer in a takeaway cafe

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

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

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

Sale of beer in a summer cafe

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

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

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

What about cocktails

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

What OKVED codes are needed

Wholesalers

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

Retail

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

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

You can't use old codes:

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

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

All wholesale purchases of alcoholic beverages in urban areas, as well as from July 1, 2016, retail sales 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 the purchases of wholesale lots from legal producers and suppliers, at the moment the sale is fixed end customer is not required, so the trade in beer through EGAIS is easier to process than other alcoholic beverages.

Retail sales you reflect in the alcohol magazine

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

You must connect to the system before 01/01/2016 or from the moment you start trading, but exactly before the inspectors come to you. IN rural settlements The deadline has been 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

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

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

Decommissioning and battle in EGAIS

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

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

Responsibility for violations + fines

(in a separate article)

Since 2015, it has been tightened, and in 2019, responsibility for the sale of alcohol to minors has been retained, also at your request. dear readers lay out - Penalties for violation of 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

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

Example of a completed journal

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 the bodies state power The Russian Federation in the field of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products includes, in particular, the introduction of mandatory labeling with federal special stamps and excise stamps of alcoholic products produced and sold on the territory of the Russian Federation.

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

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

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

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

Sale of beer in containers up to 1.5 liters is prohibited

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

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

These innovations testify to the absence of competition in the Russian Federation in the aluminum production market (the manufacturer UC Rusal belongs to the "successful businessman" Oleg Deripaska), and this problem trying to solve by 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:

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

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

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

Law enforcement practice

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

Who is in charge of this issue?

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

ACTION from BEER SOUTH:

1. When ordering from 3 kegs of beer"DON" The price on the invoice is 69 rubles per liter. Only for 3rd columnPRICE LIST

2. When ordering from 2 kegs of cider"Natural Drinks" The invoice price is 50 rubles per liter. Only for 3rd columnPRICE LIST

3. When ordering from 2 kegs"Gold of the Scythians" Light 10.0%, 4.0% OJSC "Deka" Veliky Novgorod, the discount from its dispenser will be 6 rubles per liter. The price tag and medallion are provided when ordering.PRICE LIST

4. When ordering from 3 kegs from the assortment of the Brewery "Trekhsosensky", Ulyanovsk, the client receives a discount of 5 rubles per liter from his dispenser! The promotion is valid for both new and old customers! PRICE LIST

5. Real ram in three liter jars, packed and salted according to a special recipe. Unique offer on the snack market!!

The price is 2700 rubles for the Bank.

New rules for retail beer trading from March 1, 2017

The laws governing the sale of beer and other types of alcohol are periodically amended to improve them. Amendments and additions relate to a variety of aspects: production, new technologies, equipping retail outlets, selling and renting beer bottling equipment, beer containers and much more. On March 31, 2017, new changes and provisions in the Beer Retail Law come into force.

New requirements for the sale of draft beer

The new provisions relate to the specifics of the trade in beer products in the provision of catering services. The changes expand the capacity of catering stores and, conversely, prohibit the sale of draft beer to those who do not provide food.

Places prohibited for the retail sale of beer and alcoholic beverages
The changes affected the list of places prohibited for retail trade. It includes:

• premises used and owned by organizations engaged in activities in the field of culture, medical and educational activities, (part 1, clause 2, article 16 of the Law);
• sports complexes, including buildings and nearby territories (part 2, part 10, paragraph 2, article 16 of the Law);
• markets for wholesale and retail trade (part 3, paragraph 2, article 16 of the Law);
• gas stations and public transport (part 4, clause 2, article 16 of the Law);
• places of deployment of troops, military bodies and formations ensuring the security and defense of the Russian Federation, as well as territories adjacent to them (part 5, part 10, paragraph 2, article 16 of the Law);
• airports, railway stations and nearby territories (part 6, part 10, paragraph 2, article 16 of the Law);
• places where sources of increased danger are located, established in accordance with the law, as well as nearby territories (part 7, part 10, paragraph 2, article 16 of the Law);
• venues for holding mass and public events with a large gathering of citizens, as well as the territories adjacent to them (part 8, clause 2, article 16 of the Law);
• outlets non-stationary type (part 9, clause 2, article 16 of the Law);
• areas adjacent to medical and educational organizations(Part 10, Clause 2, Article 16 of the Law).

The amended law for the above list contains exceptions for organizations selling draft beer and providing catering services.

According to the amended law, the sale of beer with the provision of food is allowed in the premises of theaters, concert halls, in territories adjacent to sports facilities, with the exception of competitions and other sports involving children and youth. The list of facilities engaged in the provision of public catering, where the retail sale of beer is allowed, includes retail and wholesale markets, railway stations, airports, gas stations and adjacent territories, as well as retail outlets of a non-stationary type.

Other changes

The second change concerns the ban, which is introduced in 2017, on the sale of beer without a EGAIS barcode (part 13, paragraph 2, article 16 of the Law) and remote sale (part 14, paragraph 2, article 16 of the Law).

Another change in the law, which begins in March 2017, relates to the terms of service. In accordance with the law, beer and other types of alcohol sold as part of catering must be sold at facilities that have fully equipped halls. Such objects also include dining cars, aircraft and water transport.

One of the important rules is the opening of containers by a seller dispensing alcoholic beverages (clause 4, article 16 of the Law).

Beer or other types of alcohol purchased at a public catering establishment must be drunk on the spot (paragraph 2, clause 8, article 16 of the Law).

Conclusion

The article lists the main changes that will be introduced into the law on the last day of March. Most major changes concerned Article 16 of the Law. With the start of their action, draft beer shops that do not have their own catering will not be able to trade. Organizations and businesses that sell beer and other alcoholic beverages with food services should prepare for amendments and additions to ensure that all necessary requirements are met when selling beer.