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Goryunov Evgeniy

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Dear Irina, you can sell beer in a bar, in addition you will have to report on sales volumes

Article 14. Accounting and declaration of production volume, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, use of production facilities
1. Organizations engaged in the production and (or) circulation of ethyl alcohol, alcoholic and alcohol-containing food products, as well as alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, are obliged to record and declare the volume of their production and (or) turnover.
Individual entrepreneurs who retail beer and beer drinks, cider, poiret, mead are obliged to record and declare the volume of their retail sale.

Organizations engaged in the production of ethyl alcohol and alcoholic beverages with its use, the production of beer and beer drinks, cider, poiret, mead, are obliged to record and declare the use of production facilities.
(as amended by Federal Law of 23.07.2013 N 232-FZ)

4. The procedure for recording the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, the procedure for recording the use of production facilities, the procedure for submitting declarations on the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, on the use production capacities and the form of these declarations are established by the Government of the Russian Federation.
The executive bodies of the constituent entities of the Russian Federation send in electronic form the information contained in the declarations on the volume of retail sales of alcoholic and alcohol-containing products to the federal executive body authorized by the Government of the Russian Federation, which transfers this information to the federal executive body performing the functions of forming the official statistical information.
Organizations engaged in the retail sale of alcoholic and alcohol-containing products, and individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, Poiret, mead, submit in electronic form copies of declarations on the volume of retail sales of alcoholic and alcohol-containing products to the federal executive body authorized by the Government of the Russian Federation. authorities.

Beer is an alcohol-containing product, but not as alcoholic, over 7% alcohol is alcoholic, and non-alcoholic at all,

Article 13. Regulation of export and import of alcoholic beverages

1. Export from the Russian Federation or import into the Russian Federation of alcoholic beverages is carried out by organizations in the manner prescribed by the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs, in compliance with the requirements provided for by this Federal Law.
(Clause 1 as amended by Federal Law of 18.07.2011 N 218-FZ)
2. Abolished. - Federal Law of 21.07.2005 N 102-FZ.
- ConsultantPlus: note.
Federal Law No. 102-FZ of July 21, 2005, in paragraph three of Article 13, the words "state standards, technical conditions in the field of production and circulation of alcoholic beverages" are replaced by the words "technical regulations" from the date of entry into force of the relevant technical regulations.
- 3. The quality of alcoholic beverages imported into the Russian Federation must not be lower than the quality of alcoholic beverages stipulated by state standards, technical conditions in the field of production and circulation of alcoholic beverages.

4. The procedure for regulating the import of alcoholic beverages and control over the quality of alcoholic beverages imported into the Russian Federation shall be established by the Government of the Russian Federation.
(as amended by Federal Law of 18.07.2011 N 218-FZ)

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Hello.

For the sale of beer, beer drinks, poiret, cider and mead, an individual entrepreneur does not need a license, you can start trading, just send a notification to Rospotrebnadzor and make changes to the OKVED codes if they change / are added.

Requirements for selling beer:

the federal law
"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"
Organizations and individual entrepreneurs who retail beer and beer drinks, cider, Poiret, mead must have for such purposes in the ownership, economic management, operational management or lease of stationary trade facilities and storage facilities, as well as cash register equipment, if otherwise is not established by federal law.
The requirements specified in paragraph three of this clause do not apply to retail sales beer and beer drinks, cider, poiret, mead, carried out by organizations and individual entrepreneurs when they provide catering services.

That. when selling beer together, when providing catering services to individual entrepreneurs, there is no need to have a stationary room and a storage room.

And does non-alcoholic beer belong to alcoholic beverages?
Irina

7) alcoholic products - food products, which is produced with or without the use of ethyl alcohol produced from food raw materials and (or) alcohol-containing food products, with an ethyl alcohol content of more than 0.5 percent of the volume of finished products, with the exception of food products in accordance with the list established by the Government of the Russian Federation. Alcoholic beverages are subdivided into such types as spirits (including vodka), wine, fruit wine, liqueur wine, sparkling wine (champagne), wine drinks, beer and beer-based drinks, cider, poiret, mead

Irina, good afternoon.

Can I sell beer and beer drinks in the bar area?

Yes, individual entrepreneurs can retail beer and beer drinks. Clause 2 of Article 16 of the Federal Law "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" establishes a closed list of places where the sale of alcoholic products is prohibited. Bars are not included.

does non-alcoholic beer belong to alcoholic beverages?

Beer belongs to alcoholic beverages.

will it be necessary to somehow additionally account for the sale of beer?

In accordance with the Federal Law "On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products", organizations and individual entrepreneurs engaged in retail sale of beer must submit declarations on the volume of retail sales of alcoholic beverages to Rosalkogolregulirovanie (paragraph 4 article 14 of the relevant law):

Organizations engaged in the retail sale of alcoholic and alcohol-containing products, and individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, Poiret, mead, submit in electronic form copies of declarations on the volume of retail sales of alcoholic and alcohol-containing products to the federal executive body authorized by the Government of the Russian Federation. authorities.

Hello. If you comply with the rules for sale (that is, the room is decorated as a bar), then you can. The main thing is that there are no objects nearby, near which the sale of alcohol is prohibited.

Article 16. Special requirements for retail sale and consumption (drinking) of alcoholic beverages
1. Retail sale of alcoholic beverages (with the exception of beer and beer drinks, cider, Poiret, mead) is carried out by organizations.

Retail sale of beer and beer drinks, cider, poiret, mead is carried out by organizations and individual entrepreneurs.
(as amended by Federal Law of 25.12.2012 N 259-FZ)
2... Retail sale of alcoholic beverages is not allowed:
in children's, educational, medical organizations, at sports facilities, in the adjacent territories;
in cultural organizations, with the exception of retail sale of alcoholic beverages carried out by organizations, and retail sale of beer and beer drinks, cider, poiret, mead, carried out by individual entrepreneurs, when they provide public catering services;
(as amended by Federal Law of 25.12.2012 N 259-FZ)
without accompanying documents in accordance with the requirements of Article 10.2 of this Federal Law, without the information established by paragraph 3 of Article 11 of this Federal Law, without certificates of conformity or declarations of conformity, without marking in accordance with Article 12 of this Federal Law.
The ban on the retail sale of alcoholic beverages in the places specified in paragraphs five and seven of this clause does not apply to the retail sale of alcoholic beverages with an ethyl alcohol content of not more than 16.5 percent of the volume of finished products carried out by organizations, and to the retail sale of beer and beer drinks, cider, Poiret, mead, carried out by individual entrepreneurs, when these organizations and individual entrepreneurs provide catering services, as well as retail sale of alcoholic products carried out by duty-free shops.
(as amended by Federal Law of 25.12.2012 N 259-FZ)
3. Consumption (drinking) of alcoholic beverages is not allowed in the places specified in paragraphs two to seven of paragraph 2 of this article, in other public places, including in yards, in entrances, on stairs, staircases, in elevators of residential buildings, on playgrounds, in recreational areas (within the boundaries of territories occupied by urban forests, squares, parks, city gardens, ponds, lakes, reservoirs, beaches, within the boundaries of other territories used and intended for recreation, tourism, physical culture and sports) , with the exception of the consumption (drinking) of alcoholic products purchased in organizations, the consumption (drinking) of beer and beer drinks, cider, Poiret, mead purchased from individual entrepreneurs, when these organizations and individual entrepreneurs provide catering services at the places where such services are provided.
(as amended by Federal Law of 25.12.2012 N 259-FZ)
5. Retail sale of alcoholic beverages from 11 pm to 8 am local time is not allowed, with the exception of retail sale of alcoholic beverages carried out by organizations, and retail sale of beer and beer drinks, cider, Poiret, mead, carried out by individual entrepreneurs, when such organizations and individual entrepreneurs provide catering services, and retail sale of alcoholic beverages by duty-free shops.
(as amended by Federal Law of 25.12.2012 N 259-FZ)
State authorities of the constituent entities of the Russian Federation have the right to establish additional restrictions on the time, conditions and places for the retail sale of alcoholic beverages, including a complete ban on the retail sale of alcoholic beverages.
The state authorities of the constituent entities of the Russian Federation establish for organizations engaged in the retail sale of alcoholic beverages (with the exception of public catering organizations), the requirements for the minimum amount of the paid authorized capital (authorized fund) in the amount of not more than 1 million rubles.
6. Organizations engaged in the retail sale of alcoholic beverages (with the exception of beer and beer drinks, cider, Poiret, mead) in urban settlements must have for such purposes in the ownership, economic management, operational management or lease, the term of which is determined by the contract and is one year or more, stationary retail facilities and warehouses with a total area of ​​at least 50 square meters, as well as cash registers.
(as amended by Federal Law of 25.12.2012 N 259-FZ)
(as amended by Federal Law of 25.12.2012 N 259-FZ)
Organizations and individual entrepreneurs who retail beer and beer drinks, cider, Poiret, mead must have for such purposes in the ownership, economic management, operational management or lease of stationary trade facilities and storage facilities, as well as cash register equipment, if otherwise is not established by federal law.
(as amended by Federal Law of 25.12.2012 N 259-FZ)
The requirements specified in the third paragraph of this clause do not apply to the retail sale of beer and beer drinks, cider, Poiret, mead, carried out by organizations and individual entrepreneurs when they provide public catering services.
(as amended by Federal Law of 25.12.2012 N 259-FZ)
The requirements for stationary retail facilities and warehouses specified in paragraphs one through three of this clause are established by the federal executive body authorized by the Government of the Russian Federation.

From January 1, 2012, organizations engaged in the retail sale of alcoholic and alcohol-containing products and individual entrepreneurs engaged in the retail sale of beer and beer drinks are required to keep records and declare the turnover of alcoholic and alcohol-containing products. Doctor of Economics, Professor S.А. Kharitonov.

Forms of "alcoholic" declarations, term and procedure for submission

The legal framework for the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and restrictions on the consumption (drinking) of alcoholic products in the Russian Federation are established by Federal Law No. 171-FZ of 22.11.1995 "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products. and on limiting the consumption (drinking) of alcoholic beverages "(hereinafter - Law No. 171-FZ).

For the purposes of state regulation of the alcohol market, Article 14 of Law No. 171-FZ established the procedure for recording and declaring the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, and the use of production facilities.

Federal Law No. 218-FZ of July 18, 2011 introduced amendments and additions to Article 14. According to the amendments, from January 1, 2012, the responsibility for keeping records and declaring is also imposed on organizations engaged in the retail sale of alcoholic and alcohol-containing products, and on individual entrepreneurs engaged in the retail sale of beer and beer drinks.

The declaration of the volume of retail sales of alcoholic and alcohol-containing products is made according to the forms approved by the Decree of the Government of the Russian Federation dated 09.08.2012 No. 815 (hereinafter referred to as the Resolution No. 815). For retail trade, there are two reporting forms:

• Declaration on the volume of retail sales of alcoholic beverages (except for beer and beer drinks) and alcohol-containing products (Appendix No. 11 to Resolution No. 815);
• Declaration on the volume of retail sales of beer and beer drinks (Appendix No. 12 to Resolution No. 815).

The procedure for filling out declarations was approved by Order of the Federal Service for the Regulation of the Alcohol Market No. 231 dated August 23, 2012 (hereinafter - Order No. 231).

The format for submitting declarations in electronic form was approved by Order of the Federal Service for Regulation of the Alcohol Market No. 237 dated August 28, 2012 (hereinafter - Order No. 237).

Declarations are submitted quarterly, no later than the 10th day of the month following the reporting period, for the IV quarter - no later than the 20th day of the month following the reporting period (clause 15 of the Rules approved by Resolution No. 815).

Declarations for the 1st and 2nd quarters of 2012 must be submitted before September 20, 2012 (clause 2 of Resolution No. 815).

Declarations are submitted to the executive authorities of the constituent entities of the Russian Federation at the place of registration of the organization (individual entrepreneur). Copies of the declarations are sent to the Federal Service for the Regulation of the Alcohol Market in electronic form within 24 hours after the declarations are submitted to the executive authorities of the constituent entities of the Russian Federation (clause 19 of the Rules approved by Resolution No. 815).

If, in the current reporting period, facts of non-reflection or incompleteness of reflection in the declaration of the necessary information, as well as errors (distortions) made in the past reporting period, are found, the organization (individual entrepreneur) submits corrective declarations containing information (additions) clarifying information contained in the declarations presented earlier. Corrective declarations are submitted before the end of the reporting year with substantiation of the reasons that caused the incompleteness or inaccuracy of the information provided (except for the submission of corrective declarations as ordered by the licensing authority to eliminate violations of the license validity conditions) (clause 20 of the Rules approved by Resolution No. 815).

Declarations can be submitted to the executive authorities of the constituent entities of the Russian Federation in electronic form or on paper.

Declarations on paper are submitted directly to the executive authorities of the constituent entities of the Russian Federation or sent by post with a list of attachments. When sending declarations by mail, the date of their submission is the date of dispatch of the postal item with a list of attachments.

Accounting for information about alcoholic beverages in "1C: Accounting 8"

The declaration on the volume of retail sales of alcoholic (excluding beer and beer drinks) and alcohol-containing products consists of a title page and two sections.

Section 1 provides information on the availability and movement of alcoholic and alcohol-containing products (hereinafter referred to as alcoholic products) for each manufacturer / importer. At the same time, information on receipts from manufacturing organizations, wholesale organizations and imports is provided separately.

Section 2 provides information on all purchases of alcoholic beverages in the reporting period, indicating their supplier and information about the license.

The declaration on the volume of retail sales of beer and beer drinks consists of a title page and two sections.

Section 1 provides information on the supply and movement of beer and beer drinks by type and by each manufacturer / importer.

Section 2 provides information on all purchases of beer and beer drinks in the reporting period.

The assortment of alcoholic beverages in the retail trade can number hundreds of names, therefore, to save users from the need to fill out sections 1 and 2 manually, functionality has been added to the "1C: Accounting 8" program, version 2.0.35 to record information about alcoholic beverages, their producers or imports -s, suppliers and licenses issued to them.

Changes were made to the "Nomenclature" reference book, new objects were added: the "Types of alcoholic beverages" reference book, the information registers "Information on alcoholic beverages", "Licenses of suppliers of alcoholic beverages".

Two new fields have been added to the form of the catalog item "Nomenclature": "Manufacturer" and "Importer".

The fields are filled in according to the following rules:

1. If the described nomenclature unit of alcoholic beverages is produced in the territory of the Customs Union, then the "Manufacturer" field is filled in (Fig. 1).

2. If the described nomenclature unit of alcoholic beverages is produced outside the Customs Union, then the "Importer" field is filled in (Fig. 2). In this case, the number of the cargo customs declaration is also indicated, according to which alcoholic products were introduced into the territory of the Customs Union, and the country of origin.

Both fields are filled in by selecting the appropriate element from the "Contractors" lookup.

For each nomenclature unit of alcoholic beverages, you must also enter additional information in the register "Information on alcoholic beverages". The transition to the register is made by the command "Go - Information about alcoholic products" from the list form or the item form of the "Nomenclature" reference book.

The register entry indicates (Fig. 3):

• the "Nomenclature" field is an element of the "Nomenclature" reference book to which the record belongs (filled in automatically);
• field "Product type" - element of the directory "Types of alcoholic beverages";
• field "Conversion factor to decalitres" - conversion factor to decaliters of the unit of measurement specified in the form of the nomenclature unit of alcoholic products.

The types of purchased alcoholic beverages in the program are indicated in the directory "Types of alcoholic beverages". The handbook is supplied blank. You can add the necessary information to the reference book by filling in the "Product type" field of the "Information on alcoholic beverages" register or by opening the reference book using the "Operations - Reference books - Types of alcoholic beverages" menu command.

The directory is filled out in accordance with Appendix No. 1 to order No. 231. For each element in the reference book, the name and code of the type of alcoholic or alcohol-containing products are indicated (Fig. 4).

To fill in section 2 of the declaration on the volume of retail sales of alcoholic beverages (except for beer and beer drinks) and alcohol-containing products information about the license of the supplier of alcoholic beverages, the information register "Licenses of suppliers of alcoholic beverages" has been added to the program. The transition to the register is made by the command "Go - Licenses of suppliers of alcoholic beverages" from the list form or from the form of the directory item "Contractors".

The register entry indicates (Fig. 5):

• field "Supplier" - an element of the "Contractors" lookup, to which the record belongs;
• the "License type" field - the type of license from the proposed list;
• field "Date of issue" - the date of issue of the license;
• "Expiration date" field - the date of the license expiration;
• field "Series, number" - series and number of the license;
• field "Issued by" - the name of the authority that issued the license.

Register entries are entered only for suppliers of alcoholic beverages. It should be borne in mind that the supplier may be, among other things, a manufacturer and importer of alcoholic beverages.

The rest of the accounting of transactions of purchase and disposal of alcoholic beverages in the program is no different from "ordinary" goods in the retail trade.

Drawing up declarations on the volume of retail sales in "1C: Accounting 8"

To draw up declarations on the volumes of retail sales of alcoholic and alcohol-containing products in "1C: Accounting 8", the regulated reports "Retail sale of alcoholic beverages (except for beer and beer drinks) and alcohol-containing products" and "Retail sale of beer and beer drinks" are intended (Fig. . 6). The reports are included in version 2.0.39.7 "1C: Accounting 8".

On the command panel of the form of both reports there is a button by which sections I and II of declarations can be filled in automatically according to the credentials (Fig. 7, 8, 9, 10).

Please note that if the supplier is not a manufacturer, then by default, in sections I of both declarations, purchases are shown in column 8 "from wholesalers". If alcoholic beverages arrived by import, then the data must be transferred from column 8 to column 9 "by import" manually.

According to clauses 13.3 and 13.7, 14.3 and 14.7 of Order No. 231, the second parts of sections I and II of both declarations are filled out if the organization has separate divisions. However, the Declarant Alco program, posted on the official website of Rosalkogolregulirovanie, provides for the completion of the second parts even if the organizations do not have separate subdivisions. Due to the lack of official clarifications, in the current version, the filling is carried out according to the same rules.

Most of the indicators on the title pages of declarations are filled in automatically. At the same time, due to the lack of the necessary information in the database, individual indicators should be filled in manually.

On the first page of the title page of the declaration on the volume of retail sales of alcoholic beverages (with the exception of beer and beer drinks) and alcohol-containing products, it is necessary to indicate (Fig. 11):

On the second page of the title page of this declaration, you must indicate (Fig. 12):

• information about the organization's license for the retail sale of alcoholic and alcohol-containing products;
• addresses of the organization's activities for the retail sale of alcoholic and alcohol-containing products.

On first

the title page of the declaration on the volume of retail sales of beer and beer drinks, drawn up by the organization, must indicate (Fig. 13):

• the executive body of the constituent entity of the Russian Federation, to which the declaration is submitted;
• the place of business of the organization for the retail sale of beer and beer drinks in accordance with the issued license;
• organization's email address.

On the first page of the title page of the declaration on the volume of retail sales of beer and beer drinks, drawn up by an individual entrepreneur, you must indicate (Fig. 14):

• the executive body of the constituent entity of the Russian Federation, to which the declaration is submitted;
• the place of business of an individual entrepreneur for the retail sale of beer and beer drinks in accordance with the issued license;
• e-mail address of an individual entrepreneur.

On the second page of the title page of this declaration, you must indicate (Fig. 15):

• when filling out the declaration by the organization - the addresses of the implementation of activities for the retail sale of beer and beer drinks;
• when filling out a declaration by an individual entrepreneur - the addresses of the places of retail sale of beer and beer drinks of an individual entrepreneur.

When submitting a declaration on paper, it is necessary to generate a printable by the command "Print - Print immediately" or "Print - Show form".

When submitting a declaration in electronic form, it is necessary to generate an upload file using the "Upload - Upload" command.

In conclusion, we note that the described functionality for accounting for information about alcoholic beverages, its producers or importers, suppliers and licenses issued to them has also been added to the programs "1C: Accounting 8 CORP", "1C: Management of a production enterprise 8", "1C: Accounting of an autonomous institution 8 "," 1C: Accounting of an autonomous institution 8 CORP ".

The alcohol declaration in 2019 was canceled, with the exception of beer. Retail trade in hop product for individual entrepreneurs was also affected by changes related to the restriction and application of penalties. The declaration for beer for individual entrepreneurs in 2019 is submitted using the automated system EGAIS, but this does not exempt the entrepreneur from providing information on accounting for the hop product in the RAP. Moreover, for the incorrect management of the receipt and sale of products, late submission of the declaration and a number of other violations: the entrepreneur risks paying a serious fine.

Beer declaration form for an individual entrepreneur

As you know, beer and beer drinks belong to the category of alcoholic products, for which it is necessary to provide documents established by the rules of trade. The report on the turnover is submitted in electronic form.

The hop product is sold both wholesale and retail. The form of reporting depends on this direction of trade. Reporting on beer must be submitted as a declaration to Rosalkogolregulirovanie (RAR). The legality of supplies is monitored using a special resource of the EGAIS.

The following are obliged to submit information on the turnover of beer products:

• retail outlets engaged in the retail sale of beer and beer drinks within populated areas;
• catering establishments licensed to trade in beer;
• suppliers who are involved in storage, purchase and sale;
• entrepreneurs who purchase products for further resale.

Attention! It doesn't matter what kind of beer a businessman sells. The report should contain information on the purchase of single bottled and bottled products.

Regarding the license for the right to sell beer, in 2019 it will not be required for an individual entrepreneur yet. This information is enshrined in law by Art. 18 No. 171-FZ. You won't have to worry about fines and other sanctions, but only individual entrepreneurs specializing in retail trade. For the wholesale or launch of beer products in your production, registration of an organization represented by a legal entity is required.

A confirmation of the sale of each bottle of beer is not required, as is the case with spirits. It is enough to provide information about the legality of the consignment of the accepted goods. For beer and beer products, a declaration according to form 12 is valid.

The form requires filling in the following information:

1. Company details (IP).
2. Information about the producers.
3. Product codes.
4. Arrivals and returns of beer products.
5. Information about the suppliers.
6. General implementation data.

PAP accepts all declarations exclusively in electronic form.

Do not forget that EGAIS does not cancel the submission of reports for each quarter in 2019 until the 20th day of the current month following the reporting period in the FSRAR.

1. Go to the official website of the PAP.
2. Select the section on accepting retail declarations.
3. Go to the tab for your region.
4. Pass the registration procedure if the reporting is submitted for the first time.
5. Log in using your password and TIN.
6. Select the required digital signature.
7. Go to the "Submit declaration" tab.
8. Download the report.
9. Send.

The reporting submission status can be viewed in the section of the federal or regional protocol.

To print a confirmation of the submission of Form 12, you can go to the "Accepted reports" tab, hover the cursor over the required file, and press "receipt". Print if required. Ready.

How to connect to EGAIS

EGAIS is a specialized tool for exercising state control over the manufacture, sale and use of products containing alcohol on the territory of the Russian Federation.

There are a number of entities that have the right not to connect to the system for submitting a beer control report in 2019:

1. Producers of low alcohol products. The volume of production is less than 300 decaliters throughout the year.
2. Viticulture followed by the production of wine and sparkling drinks.
3. Individual entrepreneurs and firms engaged in the sale of alcohol through public catering networks.

Important! Trade in draft beer without connecting to the Unified State Automated Information System is prohibited.

It is quite easy to connect to the service. The presence of the Internet is required.

You will need:

1. Internet access with a speed of 256 kbps.
2. Fiscal drive with QR registration function.
3. A cryptographic key for storing a CEP with an enhanced security system.
4. Barcode scanner.
5. Central electronic signature certificate.
6. Transport module. You can download it on the official website of Rosalkogolregulirovanie.
7. Accounting program or software - 1 C. The main thing is that the systems are compatible.

Connection stages:

Upon successful completion of the above steps, the registered user will be prompted to choose a certificate. Then you will need to select a field with the function of obtaining a key. After that, a list will be available for choosing the location of the subject's activity.

It should be borne in mind that each outlet implies the registration of a separate key. Also, EGAIS for beer requires the introduction of information for each counterparty manually, this is due to the fact that the beer product should not yet be licensed, and the register, accordingly, cannot be automatically generated.

Restrictions

The cash register for the sale of beer in 2019 will be required for entrepreneurs operating on the OSNO and STS taxation system. Whether businessmen at PSN and UTII will use cash registers is not an easy case. Unfortunately, the normative and legislative acts concerning this issue seriously contradict each other.

The judges decided that the use of cash registers in accordance with the sale of beer products is mandatory. It follows from this that before the summer of 2019, entrepreneurs should prepare for the installation of cash registers.

Exceptions are businessmen, the type of activity of which is established by legislation under article 346.26 of the Tax Code. For individual entrepreneurs on the patent, the deferral has been extended, and the change will come into force on July 1, 2019, provided that there are no hired employees and no more than 150 square meters of retail space.

If a businessman decides to hire personnel, he is obliged to purchase and install cash registers with further registration within 30 calendar days after the conclusion of an employment agreement with further registration to submit all the required reports.

Since beer alcoholism is developing at a rapid pace, the authorities have adopted restrictions related to the sale of this product.

It is forbidden to sell hop products in areas around:

• school and preschool institutions (kindergartens, schools);
• honey. objects;
• sports complexes;
• cultural objects (museums, theaters, etc.);
• gas stations;
• crowded places (train station, bus station, airport);
• military units;
• public transport stops.

Trade in beer for individual entrepreneurs should be carried out in capital construction buildings with a foundation. In addition, a retail facility must be formalized in accordance with Russian law and entered in the real estate register.

Since the beginning of 2017, a ban has been introduced on the sale of beer in plastic containers with a volume of more than 1.5 liters.

Responsibility of an individual entrepreneur

In the summer of 2017, amendments were made to the Administrative Code, providing for strict liability in the event of violations related to the illegal sale of alcoholic beverages.

Retail trade in beer in 2019 provides for the following points:

1. The time allowed for the sale of alcoholic beverages is valid from 8 to 23 hours. The penalty for a violation for the seller will be from 30,000 to 50,000 rubles, the store owner runs the risk of giving the amount from 5,000 to 10,000 rubles. An individual entrepreneur or a legal entity, in addition to a fine of up to 100,000 rubles, may fall under confiscation.
2. Place for trade. It is forbidden to sell alcoholic beverages, alcoholic energy drinks near schools, kindergartens, sports clubs, as well as in kiosks or stalls. The object must comply with the norms of capital construction. For non-compliance with these rules when doing business, an entrepreneur risks paying from 10,000 to 15,000 rubles, and an organization represented by a legal entity up to 300,000 rubles.
3. For the provision of reporting to EGAIS with errors in the volume, production or turnover of finished alcoholic-type products, an individual will pay from 5,000 to 15,000 rubles, and a legal entity from 150,000 to 200,000 rubles.
4. The absence of a cash desk for individual entrepreneurs and business owners will cost a fine of 25 to 50% of the proceeds (at least 10 thousand rubles), and a legal entity can part with an amount of 75 to 100% (at least 30 thousand rubles). ...
5. Keeping a daily sales journal. If filled incorrectly, the fine will be from 10,000 to 15,000 rubles for individual entrepreneurs and from 150,000 to 200,000 for an organization.
6. It is forbidden to sell beer in plastic containers with a volume exceeding 1.5 liters. The fine for individual entrepreneurs will be from 100,000 to 200,000 rubles, for a legal entity up to 500,000 rubles.

In case of illegal trade in alcohol through an individual, a fine from 30,000 to 50,000 rubles is provided.

Let's summarize. All entrepreneurs engaged in the retail trade in beer are required to report on the volume of purchases and submit a beer declaration (Form 12).

Individual entrepreneurs using the UTII taxation regime or a patent and who do not have employees can conduct their business without using an online cash register when making sales until the summer of 2019. The postponement is determined by the federal law on CCP.

Since there are constant changes in the legal framework associated with regular amendments to the timing of the use of online cash registers, it is worthwhile to periodically consult with the employees of the Federal Tax Service in your territorial division. This will protect against unreasonable fines and warnings in the future from their side.

For violation of administrative discipline in the sale of beer and drinks based on it, considerable fines are provided, the amounts of which vary from 2,000 to 500,000 rubles.

Taxes for individual entrepreneurs and organizations on alcoholic beverages are not yet planned to be introduced. So far, consideration of this issue has been postponed to 2020.

Beer Declaration (Form 12): Form and Sample

Beer Declaration (Form 12): Form and Sample

Frequency of delivery: 3 quarters and a year
Must be taken before: Quarterly reports are submitted: April 20, July 20, October 20. The report on the results of the year is submitted on January 20 of the year following the reporting year.

Document's name: Declaration on the volume of retail sales of beer and beer drinks, cider, poiret and mead
Format:.xls
The size: 164 kb

A beer declaration is an official communication in electronic form containing information on the income of an individual entrepreneur / legal entity in relation to the receipt of income from the sale of beer / beer drinks / mead / cider / Poiret and addressed to the supervisory authorities of the state authorities in order to correctly calculate the tax base. The beer declaration, as an official economic document, is enshrined in the norms of the Order of "Rosalkogolregulirovanie" "On the procedure for filling out declarations ... of alcoholic and alcohol-containing products ..." No. 231, dated 23.08.2012 and amendments and additions (edition) of the Order "Rosalkogolregulirovanie" No. 129, dated 06.05.2014. On our website you can download the official beer declaration (official form) and see a sample of filling out form 12.

Rules and procedure for submitting a beer declaration

The form and method of filling out the beer declaration is fixed in the aforementioned Order of Rosalkogolregulirovanie under number 231 in clause 12. The number of the form corresponds to the number of the clause of this Order. All individual entrepreneurs and legal entities involved in the retail sale of beer / beer drinks / mead / cider / Poiret must submit a beer declaration.

The declaration contains information about the company, information about purchased and sold products (name, volumes of purchases and sales, returns, unforeseen expenses, balance). The name of the product must be entered as a code from a specialized classifier (for beer with a volume fraction of alcohol over 8.5%, the code differs from less strong beer).

The submission of the declaration is carried out at the end of three quarters and at the end of the year. Quarterly reports are submitted: April 20, July 20, October 20. The report on the results of the year is submitted on January 20 of the year following the reporting year.

Sanctions in case of late delivery or submission of false information

In accordance with paragraph 15, clause 13 of the Code "On Administrative Offenses", if the deadlines for submitting the declaration are not met or the data provided is distorted, penalties may be applied to the taxpayer:

• In relation to individual entrepreneurs / officials, the amount of the fine is 5,000 - 10,000 rubles.
• In relation to legal entities, the amount of the fine is 50,000 - 100,000 rubles.

To comply with the rules for providing data, it is recommended to look