In the previous article on the sale of alcoholic beverages, we talked about. This is a rather expensive and difficult procedure, which may not be able or affordable for beginner entrepreneurs. But such are the features of the Russian mentality that, before abandoning his plans, the domestic businessman explores all the so-called workarounds that will allow him to work without directly violating the law.

So, is it possible to trade in alcohol without a license, and what could be the consequences of such an option for an entrepreneur to generate income? Read about this later in the article.

Trade in alcohol without a license - myth or reality - what the law says

To understand the issue of the need for a license for the retail trade in alcohol, one should refer to Federal Law No. 171-FZ "On government regulation production and circulation of ethyl alcohol, alcoholic and alcohol-containing products<…>».

According to this regulation, activities related to the retail sale of alcohol are subject to compulsory licensing. At the same time, it is possible to obtain permission to carry out this type of activity only by fulfilling a number of requirements:

• obtaining the status of an organization (find out);
• formation of the authorized capital established by regional legislation, which in some cases reaches 1 million rubles;
• payment of state duty in the amount of 65 thousand rubles;
• selection of premises for the location of the store in accordance with the established requirements for quadrature, etc.

The law also provides for certain exemptions regarding licensing - not all alcohol-containing products need a permit in order to trade them. What alcohol can be sold without a license? Low alcohol drinks are an exception:

• beer;
• mead;
• cider;
• poiret (pear cider).

All other products, including wine and spirits, can only be sold with a license to retail alcohol. This requirement applies not only to shops, but also to catering establishments.

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What alcohol can be sold without a license - the sale of beer and beer drinks

Despite the fact that trading in beer does not oblige a businessman to obtain a special permit, nevertheless the above-mentioned law makes it clear that this type of activity is not possible without observing certain specific requirements.

These include:

• registration entrepreneurial activity in tax office, for example, as an individual entrepreneur (does not take much time and money);
• availability of documents that confirm the legality of the origin of products (consignment notes (consignment notes) and certificates to the consignment notes);
• keeping records and declaring the volume of sales;
• trade only through stationary objects with retail and warehouse premises;
• availability of cash registers;
• compliance with the rules of alcohol trade - a ban on selling at night (with the exception of catering establishments), a ban on selling to minors, etc.

Choosing a place to open point of sale, it should be borne in mind that beer and beer drinks cannot be sold in medical, children's and educational institutions and in the adjacent territories.

Important! Since July 1, 2016, the sale of beer and other low-alcohol drinks listed in the previous chapter can be carried out only after registration with the Unified State Automated Information System (EGAIS). Each purchase of such products for the purpose of subsequent retail sale must be recorded in the system using special software.

To get objective information about what equipment and software will be required to work with EGAIS, we recommend visiting the information portal of Rosalkogolregulirovanie, dedicated directly to this system www.egais.ru.

We draw your attention to the fact that the facts of the sale of beer and beer drinks are not subject to accounting in the system, in contrast to the sale of strong alcohol, where each bottle sold must be recorded. Entrepreneurs selling beer only need to keep a Journal retail sales and draw up an act of write-off in EGAIS on a daily basis products sold.

And you can find out how to save on personal income tax and VAT at this address:. Everything about the peculiarities of taxation in the general regime.

Thus, the sale of alcoholic beverages without a license can be carried out in compliance with all these requirements if it means the sale of beer and beer drinks, as well as mead, cider and Poiret.

And if there is a direct reference to this possibility in the law, then the methods of selling alcohol, which will be discussed below, are not mentioned in the regulatory framework, but at the same time they do not contradict the current legislation. These are the same "workarounds".

Ways of selling alcohol without a license, found in the practice of Russian businessmen

Resourceful domestic entrepreneurs have invented several ways to make money selling alcohol without obtaining any permits, which have taken root in many regions of the country, and they are still used today by many retail outlets and catering establishments.

How to sell alcohol without a license? One of the options is to conclude a lease (or sublease) agreement between individual entrepreneurs or legal entities. the unlicensed person acting as the lessor and the licensed alcohol retailing entity that becomes the lessee accordingly. When making such a transaction, the parties indicate as a rent not a fixed amount, but a percentage of the licensee's revenue.

For example, businessman Ivanov, who wants to make money on the sale of alcoholic beverages, but is unable to obtain permission, rents out part of his retail space in which, for example, he sells food or beer to a licensee organization.

The licensee places showcases with alcohol on the provided area, puts cash machine, formally recruits one of the salesmen, businessman Ivanov, and starts trading. That is, in fact, alcohol is sold by entrepreneur Ivanov and he is interested in selling more product, since his income depends on this - the higher the licensee's income, the more amount he will receive as rent. De jure, all sales go through an organization that has a license to sell alcohol, and the law is not violated in this case.

Such cooperation is beneficial to both parties. However, in order to be able to translate the idea into reality, it is necessary to take into account some of the nuances:

• shop premises must have shopping room and a warehouse with a total area of ​​at least 50 sq. m;
• the location of the store must meet the requirements of Law No. 171-FZ: trade should not be carried out on the territory of children's, educational, medical institutions and in close proximity to them, etc .;
• the rules of alcohol trade must be observed, for example, you cannot sell products from 23 to 8 o'clock, etc.

How profitable this scheme can be for an entrepreneur depends on what percentage of the proceeds will be spelled out in the contract. As a rule, it is about 15-20%, while the mark-up on alcoholic beverages used by licensees varies from 35% and more.

How to sell alcohol without a license in a catering establishment? Owners of clubs, bars and cafes have also succeeded in this task. However, unlike retail trade enterprises, they do not involve outsiders in the case. They work according to the principle "you can not sell, but you can treat".

Indeed, in fact, the law does not prohibit treating, giving alcohol, the prohibition applies only to selling without a license.

So, the owners of such establishments include in their menu any dish that hints at alcohol. For example - "snack with vodka". An intrigued client orders a dish, he is served an inexpensive appetizer and 100 g of vodka as a gift from the establishment. At the same time, the cost of the dish includes the cost of snacks, alcohol and a good margin.

Liability of an Unlicensed Alcohol Trader

This is not to say that these schemes are completely transparent. Such activities can attract the attention of law enforcement and supervisory authorities, and the further development of events will depend on very many circumstances. In judicial practice, there are cases when entrepreneurs resorting to such trading schemes have been able to justify themselves. But there have also been cases when businessmen who are not licensed and who sell alcohol in this way had to bear responsibility.

In the event that the controlling, supervisory or licensing authority reveals the fact of a violation of the law, namely, the sale of alcohol without a license, the following measures can be applied to the violator:

• confiscation of goods;
• withdrawal technological equipment for the sale of alcohol;
• a fine of up to 300 thousand rubles, and if such activities are associated with causing damage to the state or generating income on an especially large scale - from 100 thousand to 500 thousand rubles;
• imprisonment for a term of 6 months to 5 years;
• forced labor for up to 5 years.

The last three points are relevant for cases where the sale of alcohol without a license is equivalent to illegal business in accordance with Art. 171 of the Criminal Code of the Russian Federation.

Can individual entrepreneur study wholesale trade alcohol? The alcohol trade is a lucrative business. The demand for it is not seasonal and "every Friday" increases tenfold, and holidays in hundreds. Individual entrepreneurs in the food trade can expand their business and make it profitable, since the presence of alcohol in the assortment will increase the number of customers. It is necessary to figure out whether an entrepreneur can wholesale beer and other warming drinks.

In Law No. 171-FZ, Article 16 establishes a ban on the sale of alcohol by individual entrepreneurs, the exception is for agricultural producers who produce wines and champagne on their own on their own subsidiary or farms... The reason for the ban is not specified.

Retail sale of low-alcohol drinks can be carried out by everyone, regardless of the OPF.

Thus, an individual entrepreneur cannot conduct wholesale trade, since the right to trade is granted to legal entities. Accordingly, if you want to conduct wholesale trade, you need to register a legal entity.

To register a new type of activity, you just need to choose the right OKVED. Indicate the maximum number of them associated with the sale of alcohol in retail chains and public catering places, so that if necessary, every time you do not make changes through the Federal Tax Service Inspectorate.

Law No. 171-FZ states that documentary evidence of the right to sell drinks with a strength of not more than 8% is not required. An individual entrepreneur will not violate the law by working without a license and no sanctions will be applied to him if the terms of sale are met.

Only wholesale trade in alcohol is licensed, which is prohibited for individual entrepreneurs.

Regardless of the alcohol content, the beer is an alcoholic beverage and it cannot be available at any place and time.

You can avoid administrative and criminal liability if you follow the following rules.

It is forbidden to sell in places and adjacent territories:

• baby and educational institutions;
• clinics and hospitals;
• stopping public transport;
• train stations and airports;
• markets;
• military facilities.

In places where citizens gather, such as markets and train stations, sales are only possible in places of public catering.

The implementation should take place only in stationary objects entered in the real estate register. Temporary or easily erected structures without capital foundation do not allow individual entrepreneurs to sell low-alcohol products. The trading area can be any. Catering companies can sell not only in capital facilities.

The sales time is from 8.00 to 23.00, the restriction regime does not apply in restaurants, cafes and bars.

You cannot sell to persons under the age of 18.

If such a fact is recorded by law enforcement agencies, then fines are provided for the perpetrators:

• Seller - 30,000-50,000 rubles;
• Individual entrepreneur - 100,000-200,000 rubles.

If you have any doubts, you must request a passport, and if you do not have one, you must refuse service. In order not to be hooked on a test purchase by law enforcement officers, always ask for a passport. When conducting test purchases, employees of the Ministry of Internal Affairs and departments use young minors.

From 01.07.2017, the circulation of beer in plastic bottles of 1.5 liters or more is prohibited. An individual entrepreneur's fine for trading is from 300,000-500,000 rubles.

For all offenses, there can be both administrative and criminal liability.

For the sale of permitted types of alcohol, the individual entrepreneur must connect to the EGAIS, in which he will confirm the purchase from the manufacturer. An individual entrepreneur cannot purchase in order to sell alcohol from a supplier without a system.

To connect to EGAIS you need:

1. Register on the Rosalkogolregulirovanie website.
2. Get an identification number in the system.
3. Order on a paid basis a certificate with an electronic digital signature, which must be approved for all reports.
4. Purchase an electronic signature with protection in the Crypto format and Crypto AWP software, costing from 4,500 rubles per set for 1 PC. The validity period of the keys is not limited.
5. Install keys and software yourself, configure Personal Area or use the services of a programmer.

All consignment notes are registered in the system, thus, at the time of sale from the supplier, the volume of goods decreases, and from the buyer, it increases.

It is not required to confirm the sale of each unit of beer. It is important that wholesale deliveries are made legally.

If an individual entrepreneur on the OSN or STS needs the purchase of a cash register. With UTII and PSN, there is no unambiguous answer, since there are contradictions in the presentation of regulations.

For example, from 31.03.2017 a cash register is mandatory for all individual entrepreneurs, regardless of the type of activity when selling alcoholic beverages in any settlements, which is regulated by law No. 261-FZ.

Federal Law No. 54-FZ The Plenum of the Supreme Arbitration Court of the Russian Federation on July 11, 2014 considered it mandatory application of KKM regardless of the taxation system. However, the decision contradicts the information specified in Article 2, which approves the absence of a cash register for UTII and PSN. Since the information is interpreted ambiguously, so as not to waste time on resolving controversial issues with the IFTS, the cash register in most instructions and laws, as well as litigation practices it is recommended to install.

The activity of an individual entrepreneur without a cash register is punishable by a fine of 1/4 of the calculated amount, at least 10,000 rubles. Penalties are spelled out in the Code of Administrative Offenses of the Russian Federation.

IP spirits cannot be sold, however, this does not exempt from registration in the EGAIS and the preparation of accompanying documents. Alcohol with a turnover of up to 8% can be sold by purchasing it from official suppliers.

Reporting on the sale of beer

Sellers of alcoholic beverages fill out a retail sales register. The rules for filling out are spelled out in order No. 164, approved by Rosalkogolregulirovanie.

The data is entered into the log on a daily basis, the following information is indicated:

• Name;
• product code;
• package volume;
• amount.

The accounting log can be kept in in electronic format or in a handwritten way.

For violations in the order of filling out the journal, the fine is 15,000 rubles.

On a quarterly basis, a declaration is submitted to Rosalkogolregulirovanie in form No. 15 no later than the 20th day of the month following the reporting period.

It is not allowed to make corrections, errors and inaccuracies in the log, when filling out which allow an ambiguous understanding of the information presented. The absence of a journal entails criminal liability.

Thus, having studied the regulatory framework and practical aspects of the IP activities, we will draw conclusions:

1. SP is allowed only retail beer and other low alcohol drinks.
2. Beer vacation individuals not licensed.
3. Be sure to follow the rules of the beer trade.
4. Require the presentation of a passport from anyone who has doubts about their age.
5. You cannot buy alcohol without EGAIS. Counterfeit drinks can cause irreparable damage to your health.
6. Set up an online checkout.
7. Fill out the beer sales log on time.

The alcohol trade is a well-functioning system with a strong regulatory framework that guarantees safety to all parties to the transaction, and their profit will be a pleasant bonus for following certain rules.

The great philosopher of past centuries, Pythagoras, wrote, referring to the leaders who establish laws in society, that the trade of laws does not tolerate like the ocean fluttering ships.

Russian representatives of small business have come up with new mechanism retail alcohol trade. How does this happen? For this, an agreement is concluded with organizations that have a license to trade this type of product. Below are the reasons for this scheme and its mechanism.

Key government regulations for retail trade in alcoholic beverages

The document that regulates these norms is Law No. 171 - FZ "On State Regulation of the Production and Turnover of Ethyl Alcohol and Alcoholic Products" dated November 22, 1995.

Private entrepreneurs must comply with the following rules:

• business entities do not have the right to engage in trade
• alcoholic beverages, but only organizations - legal entities can.
• authorized capital should be no more than 1,000,000 rubles. Small business has much less capital than large business. The Criminal Code largely depends on the region of the country.
• in order to be eligible to sell alcoholic beverages, you need to obtain a license.
• a state fee of 40,000 rubles is annually transferred to the budget.

For a private business, the process of obtaining a license is time consuming.

Alcoholic beverages trade scheme

The main loopholes for the application of this scheme lie in the law itself, namely:

• it requires a store to be more than 25 m2 in suburban areas and 50 m2 in urban areas.
• the point of sale should be at a remote distance from medical institutions and general education schools, sports facilities, airports and railway stations.

The government approved the decree "On the establishment by the authorities of the constituent entities of the Russian Federation of places of mass gathering of people and locations of sources of increased danger, in which retail sale of alcoholic beverages is not permitted." Regional centers require municipalities to establish the boundaries of the territory free from the trade in alcohol.

Several other legal requirements

Since 2013, a ban came into effect on the sale of beer and beer drinks without use cash register equipment.
If all of the above requirements are met, then the entrepreneur can lease or sublease several m2 of an organization (legal entity) that has permission to trade in alcohol.

The rental price, as a rule, is tied to the indicator of sales revenue and is 20%.

The lessee issues an invoice on a monthly basis for the rent, taking into account the proceeds from the products sold, and the legal entity pays the invoice after the inventory of the goods.

Basic trading norms

In order to succeed in business, you need a lot of talent, but does a talented person need to spend it on business? (Lipkov)

• the sale of alcoholic beverages takes place through a special cashier.
• between the legal entity and the seller must be drawn up labor contract... This is not actually happening.
• trade in alcohol under an agency agreement is prohibited.

The positive aspects of this process

• there is no need to obtain a license and there are no costs for its registration from the store owner.
• Self employed makes a profit on the alcohol trade and is practically not responsible.
• the owner of the outlet does not need to pay for the products, since the supplier brings them in at his own expense.

Negative aspects of this scheme

• due to the fact that the mark-up on the goods is fixed in the lease agreement, the store owner cannot change it.
• the assortment remains unchanged, since the products of a certain supplier are sold.
• rental payment - the amount is constant and is fixed in the contract. Otherwise, a private entrepreneur would set a margin of 30 percent.

An example of how the above scheme works in practice

For example, entrepreneur Ivanov (PE) is going to start selling liquor and vodka products in his grocery store. Since he does not have a license to trade this type of product and the process of obtaining this license is very complicated, he turns to King Alcohol LLC, which in turn has a license to trade this product.

Trade unites people among themselves into a universal brotherhood of interdependent interests (Abraham Garfield)

After checking the compliance of the outlet with all the norms of state law, the subjects economic activity conclude an agreement, according to which, LLC "King of Alcohol" rents a department in the store from a state of emergency. The rental amount is set in the contract and is 20% of the proceeds. The state of emergency is installed by the cash register, and LLC "King of Alcohol" delivers products at its own expense.

If, for example, within a month, proceeds from the sale of alcoholic products in the amount of 200,000 rubles are received, then after a month, according to the results of the inventory of the remains, King Alcohol LLC must transfer the rent to the entrepreneur in the amount of 40,000 rubles.

sovetprost.ru

Do I need a license?

Individual entrepreneurs can freely sell alcohol that contains less than 6% alcohol without an appropriate license. The following types of unlicensed alcoholic beverages can be distinguished:

• Beer drinks;
• Poiret;
• Honey drink;
• Cider and other alcoholic beverages

Alcohol containing more than 6% alcohol will require a specialized license, including: for cognac drinks, vodka drinks, wine products, etc.

Low alcohol drinks

Although the sale of low-alcohol (less than 6% alcohol) products does not require a license, the selling party represented by the individual entrepreneur, starting in 2016, must be connected to the EGAIS system without fail.

The EGAIS system is a unified automated system collecting information about the release and movement of alcoholic products. Although EGAIS has existed for many years, but the normative legal basis every year it only gets tougher.

From January 1, 2016, the individual entrepreneur is obliged to enter data on the purchases of alcoholic and low-alcohol products into the unified EGAIS database, while data on the level of sales is not required. So far, EGAIS is mandatory for use in cities, but from January 1, 2018, this system must be connected in all settlements. The only exception is the Republic of Crimea and the city of Sevastopol.

Features of the EGAIS system

To legally sell alcoholic beverages, you will need to install a special transport module. It connects independently to a personal computer that has access to cash machine and requires the following recommended characteristics from the PC:

• The amount of RAM - at least 2 GB;
• Central processor frequency - not less than 1.8 Hz;
• Operating system (OS) - Microsoft Windows 7 and higher;

You will also need to register on the RusAlgoRegulation website with opening a personal account and entering personal data about the individual entrepreneur. After registering and connecting the module to a PC, download and install special software (software). To start working with EGAIS, you will need to purchase a special electronic key (JaCarta), which allows you to access the registry, its cost does not exceed 4-5 thousand rubles.

The EGAIS system for individual entrepreneurs will work according to the following principles:

• The supplier delivers the goods to the outlet by issuing a trade and transport waybill (TTN);
• Further, the data from the TTN are manually entered into the EGAIS register;
• Then the individual entrepreneur, using the same EGAIS system, receives a clarifying document and verifies it with the provided bill of lading;
• If all the numbers agree, then the entrepreneur confirms this, and if not, then an act of inconsistency is drawn up.

The system is quite simple and understandable to everyone who knows how to use a PC at the Exel and word levels.

Features of the sale of alcoholic beverages

From January 1, 2016, the individual entrepreneur is obliged to keep a specialized journal of alcohol sales, recommended by RusAlcoholRegulation, on the official website you can find and download all the necessary samples and established forms. This journal is also registered in the EGAIS system. You can keep a journal, both manually and using electronic systems.

The journal should include:

• Sales outlet address;
• Data on sold goods(serial number, date of sale, barcode, name, ORK code, container volume, quantity)

This magazine is required for filling in cafes and catering establishments, in retail grocery retail chains, in restaurants, in clubs and in the place of related activities. Data can be entered both on the day of sale (sale) of alcohol, and on the next day, but not later and not earlier.

The absence of a record of filling in the code of 68 characters is allowed, and other important changes were also made to the log in 2016. For the absence of a sales register or the absence of an entry in it, a fine of 10-15 thousand rubles is imposed on the individual entrepreneur.

infinica.ru

Does an individual entrepreneur have the right to sell alcohol?

Vodka, cognac, like alcoholic beverages, wine, beer and some other types of alcohol-containing products are classified as alcoholic products. The rules for the production and circulation of such goods are determined by the relevant federal law. According to the current legislation, it is possible to produce and sell (buy, store) alcohol and other alcohol-containing products, including food, to business entities only with a license.

Although the sale of low-alcohol (less than 6% alcohol) products does not require a license, the selling party represented by the individual entrepreneur, starting in 2018, must be connected to the EGAIS system without fail.

The EGAIS system is a unified automated system that collects information on the release and movement of alcoholic products. Although EGAIS has existed for many years, the regulatory and legal framework is only getting tougher every year.

New requirements for the sale of alcohol for entrepreneurs on vmenenka

You can't sell alcohol: When you need to get a license to sell alcohol A license will only be needed for UTII organizations that sell strong alcohol at retail.

Low alcohol drinks - beer, cider, Poiret, mead - are sold without special permission. Individual entrepreneurs have the right to sell only low alcohol drinks. Therefore, there is no need to license the activity.

Trade in alcohol without a license - opportunities and risks

The law also provides for certain exemptions regarding licensing - not all alcohol-containing products need a permit in order to trade them. What alcohol can be sold without a license? Low alcohol drinks are an exception: All other products, including wine and spirits, can be sold only with a license to retail alcohol.

Ip sale of alcohol spirits

"About licensing certain types activity "(SZ RF, 1995, N 1, art.

69). In addition to this, the types of activities subject to licensing may be established in separate federal laws and regulatory decrees of the President. Russian Federation... 4. This crime is committed intentionally, i.e.

e. the perpetrator is aware of the illegal, unlawful nature of his activities.

What is the penalty for selling alcohol without a license in 2018

As for the LLC, the punishment here will be 50,000 - 100,000 units of the national currency. Until the last revision, individual entrepreneurs were forced to pay a fine in the amount of 3,000 - 4,000 rubles, and LLC - from 30,000 to 40,000 rubles. Also, all illegal products must be seized.

Alcohol license 2018: types, prices, registration procedure

If you want to know how to solve your particular problem, contact a consultant: Sale of alcohol-containing products subject to licensing is divided into: wholesale - upon obtaining such licenses, additional requirements for availability are put forward storage facilities sufficient space and appropriate technical characteristics; retail - for catering establishments, cafes, bars, restaurants, shops.

How is the sale of alcohol by an individual entrepreneur carried out?

Private entrepreneurs can be engaged in production, sale and purchase, provision of services for the purpose of making a profit. Are private businesses allowed to sell products containing alcohol?

Features of the sale of alcohol by private entrepreneurs

In case of violation of the law, that is, in the case of trade in alcoholic beverages, the merchant may be brought to administrative responsibility.

The sale of alcohol by an individual entrepreneur can become the basis for imposing a monetary penalty in the amount of up to 5 thousand, alcoholic beverages are subject to confiscation.

You cannot trade in alcohol:

The law prohibits the dispensing of alcoholic beverages to persons under the age of 18. If there is any doubt about the buyer reaching the age of majority, the trade worker is entitled to demand an identity document.

If these requirements are violated, the business owner can be brought to both criminal and administrative responsibility.

Beer turnover is carried out on the basis of accompanying documents, a declaration is submitted on the volume of retail sales of beer and beer drinks. In the absence of a document, the turnover of alcoholic beverages is considered illegal, it is subject to confiscation.

vash-yurist102.ru

Tasks of EGAIS for beer in retail trade

The main task of the system is the following:

• Full accounting of the production and sale of any alcoholic beverages by manufacturers, up to the indication of the city in which it was placed in the container, as well as the volume, strength and name.
• Accounting for imported alcoholic beverages to control the calculation of excise taxes.
• Collection of information on excise stamps to control the production and sale of alcoholic beverages.
• Analysis of the implementation and development of alcohol production within the Russian Federation.
• Preventing the sale of counterfeit products on the territory of the Russian Federation by checking the documents sent to each other by the supplier and the buyer.

Who should report through EGAIS:

• Wholesale companies involved in storage, purchasing and supply.
• SP when purchasing.
• Catering organizations (cafes, restaurants, bars) - upon purchase.
• Stores selling beer within the city - at retail (from 01 July 2016).

  For those who trade in rural settlements, the obligation to report through the system for sales begins from July 01, 2017, and when purchasing, the terms are the same as for all other market participants - from January 01, 2016.

Thus, EGAIS for individual entrepreneurs trading in beer is necessary to provide data, and this must be performed by both entrepreneurs who sell beer drinks on tap and those who sell them in ordinary containers.

Retailing individual entrepreneurs or LLCs located in the Republic of Crimea will have to send data on purchases made only from July 1, 2017.

How to work in EGAIS: beer accounting

An approximate scheme of cooperation with suppliers for EGAIS for those who trade in retail looks like this:

• Before handing over the ordered goods to the buyer, the supplier fills in the invoices, and they also indicate them in the system itself in the balances.
• The organization that ordered the products receives invoices through the universal transport module - a program created to send all information to the system, which is installed on a PC.
• Having received and recalculated the quantity of the ordered goods, the buyer (store) compares all the data with the documents. If the receipt matches them, he confirms this by sending a confirmation to EGAIS.
• After sending the notification, the received volume of alcohol is deducted from the remaining quantity of the supplier's goods and charged to the customer's balance.
• In case of discrepancy between the actually received goods and the data in the documents (for example, the supplier brought less beer than indicated), the buyer can either refuse the product or accept it, and the shortage will be recorded in the system. The same goes for surplus.

All these actions are necessary to control the products sold by the supplier: how many goods he sent to the retail outlet and how much eventually came.

What equipment is needed and how to connect to EGAIS for beer?

To start working in the system, you need to do the following:

• Register on the FSRAR RF website and create a personal account.
• Contact the Jacarta crypto key issuer to purchase it. It is required at all points of sale.
• After receiving the crypto-key, make an entry on it with a Qualified digital signature.
• To issue a CEP (digital signature), you must contact an authorized organization for this and provide an extract from the Unified State Register of Legal Entities or USRIP, a SNILS pension certificate, TIN, PSRN, passport, application and, if necessary, a power of attorney to a person authorized to handle such cases. The CEP certificate is valid for 1 year, after which it must be renewed.

To work in EGAIS, you must also comply with certain equipment requirements from a technical point of view:

• 32-bit processor with a frequency of 2.0 GHz.
• Internal memory from 2 GB.
• Scanner with PDF417 reading function (except for MT without CCP).
• Network controller 100/1000 Mbps.
• The volume of the network storage is at least 50 GB.
• Operating system from Windows 7 Starter and above.
• Jawa system software 8 or more.
• Software for EGAIS issued by Rosalkogolregulirovanie - you can get it completely free of charge.

From the outside, working with the system looks something like this: a customer comes to the store, selects the desired drink and goes to the checkout, where the seller uses a scanner to read the code on the excise stamp. After reading, the information enters the cash register software, which subsequently sends it to the system. In this case, there is no need to keep records of retail sales, however, for individual entrepreneurs exempted from the use of CCP, it is not necessary to purchase a scanner.

Responsibility for not providing data to EGAIS

In Russia, since 1995, the control scheme for the sale and production of alcohol-containing products has been regulated by Federal Law No. 171-FZ, which is regularly amended. Responsibility for violation of the norms of this law, including the obligation to work with the EGAIS, comes only from July 1, 2016 and is punishable by considerable fines under Art. 14.19 of the Administrative Code of the Russian Federation:

• For an individual entrepreneur - 10,000-15,000 rubles.
• For a legal entity - 150,000-200,000 rubles.

Here, those who use CCP should take into account one important nuance: if there is no online exchange through the system, then it will not be possible to count the number of products and punch receipts when selling - which means that it will not be possible to sell it.

warmedia.ru

What kind of alcohol can an individual entrepreneur trade?

In 2018, in order to trade in alcoholic beverages, it is imperative to obtain a license if the beverages that are planned to be sold contain at least 6% ethyl alcohol. But they can sell low-alcohol drinks, which does not require a license. These include:

• beer;
• poiret;
• mead;
• beer drinks;
• cider and others.

Peculiarities of trade in low-alcohol drinks in 2018

In 2018, there were changes in the process of trade in both alcoholic beverages and low-alcohol beverages. This is due to the mandatory connection of individual entrepreneurs who are engaged or plan to engage in the sale of low-alcohol drinks to the EGAIS. The latter is a unified state automated system that collects information on how much ethyl alcohol, alcoholic and low alcohol products is produced and sold. EGAIS has existed for about 10 years. But in 2018, this base is tightened to implement state control for the volume and use of these products in the markets of the country.

It is worth noting that this year the beer comes under very careful control, which is associated with the large volumes of counterfeit products on the market for these products. It is EGAIS that will help control the quality of products in everyday life, as well as the payment of excise taxes from manufacturers.

Therefore, individual entrepreneurs who are engaged in the trade of beer or other low-alcohol beverages, it is imperative to enter data on purchases into the EGAIS database. They do not have to report in this system about sales, namely about the number of purchased products for subsequent trading.

To start transferring information to this registry, you need to install a universal transport module. You can connect to the database yourself without submitting any additional applications.

The algorithm for setting up communication with EGAIS is as follows:

1. check the data of your computer equipment, which must meet the following parameters:

• RAM - at least 2 GB;
• core - at least 2 GHz;
• operating system - Windows, but versions from 7.

1. to register on the official resource of RosAlkoRegulation egais.ru, immediately opening your personal account, in which you need to enter all the additional data;
2. then you need to download to your equipment the already mentioned program, a universal transport module that will connect the point of sale of alcohol and EGAIS;
3. next stage of integration into this base is the purchase of a special crypto-key such as JaCarta, as well as the introduction of a qualified electronic signature... The cost of these procedures will be within 4 thousand rubles.
4. The installation of the universal module should be carried out on the equipment that is directly used in the process of selling alcohol, namely on the computer where the program for accounting for cash transactions is installed.

The EGAIS notification system itself about IP purchases will work as follows:

1. the supplier delivers the goods to the point of sale or storage warehouse by issuing a trade and transport waybill (TTN);
2. The supplier does not hand the TTN into the hands of the individual entrepreneur who ordered the products, but brings it to the EGAIS;
3. an entrepreneur who is engaged in the trade of these low-alcohol beverages receives a document also using the funds of this database, after which he verifies the delivery with the TTN;
4. the result of the check is entered into the EGAIS, namely, a confirmation if all the numbers converge, or an act of non-compliance, if there are inaccuracies.

The system is arranged in a fairly simple way. Entrepreneurs can easily independently install all the necessary applications for themselves and actively use them within the framework of the law. But there are also service departments that can provide services for setting up EGAIS programs, for a fee.

Additional documentation for those who sell beer

Individual entrepreneurs who plan to continue activities related to the trade of low-alcohol drinks in 2018, or to start it, should know that from the first day of January they need to create a beer sales register. Its form and rules for maintaining are drawn up by RosAlkoRregulation, which also control the Unified State Automated Information System.

Filling in this journal can be carried out as in manual mode, and with the help of various automated programs in which the corresponding accounts will be created.

The main part of the magazine should contain the following information about an individual entrepreneur who trades in alcoholic beverages:

• the address of carrying out business activities for the sale of alcohol.

The beer sales log itself is a form that consists of the following columns:

• number in order;
• date of sale of goods. If beer is sold in a catering establishment, then the day when the container was unsealed must be entered into the form;
• barcode, which is indicated on the excise stamp;
• the name of a low alcohol product, although for alcohol given form should also be used;
• product code according to the generally accepted Russian classifier;
• the volume of the package, which indicates the amount of the drink in the sold container;
• the number of containers that have been sold.

Rules for filling out the sales register

There are several basic rules for filling out a beer or other low alcohol beverages sales register, if we talk about individual entrepreneurs:

1. it is filled in at the place where the corresponding activity is carried out, that is, where the individual entrepreneur sells this alcohol;
2. it is necessary to fill in the sales data no later than the next day after the sale;
3. in cafes, restaurants or other establishments of a similar type, in which an individual entrepreneur trades in beer or other low-alcohol drinks, the date of sale is entered as the number when the container with alcohol was opened.

It is worth noting that the possibility of entering data into the journal the day after the sale, but not later, appeared only in 2017. Previously, the procedure for maintaining such a document required those who sold alcohol to enter sales data immediately on the day of sale. Completing this form also allows the option not to fill out the 68-character code from the alcohol brand. The columns in which it was necessary to enter data on the manufacturer of alcohol were removed from the 2018 sales register, which greatly simplifies its filling. True, at the same time it became necessary to summarize the results on a daily basis.

Keeping a journal for accounting for the sale of alcohol, as well as low-alcohol beverages, is possible in the following way:

1. paper format;
2. electronic file.

A paper file assumes manual logging, that is, entering data into all columns independently.

An electronic log file is much more convenient and profitable for an individual entrepreneur. This is due to the fact that it can already be automatically generated by connecting to the EGAIS. Since the connection of the IP to the last database is mandatory, then, accordingly, it will be quite easy to draw up a journal. If you use this particular method of keeping a logbook for the sale of alcoholic beverages, then you can leave off the last 4 columns, namely:

• the name of the drink;
• code of product;
• container volume;
• amount.

This journal is not difficult in the process of maintaining and filling out, therefore, it is imperative to adhere to the norms of the law and keep it. After all, if the sale of beer or other low-alcohol drinks to individual entrepreneurs still takes place, and this will not be entered in the alcohol sales register, then the entrepreneur will have to pay a fine in the amount of 10-15 thousand rubles.

Can an Individual Entrepreneur engage in wholesale beer trade? If possible, please write the reason why an individual entrepreneur can or cannot engage in wholesale trade in beer.

"On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products."

Wholesale trade in beer is allowed only for legal entities. This rule is established by paragraph 1 of Article 11 of Law No. 171-FZ.

Retail trade in beer is allowed for both individual entrepreneurs and legal entities.

The rationale for this position is given below in the materials of the "Glavbukh Systems" vip-version

1. Article:Sale of alcohol: when to pay UTII

Trading activity in itself is not easy, and if the product is alcoholic beverages, then the questions become much more numerous. We will describe in the article what features must be taken into account when trading this product, as well as in what cases the sale of alcohol is recognized as an "imputed" type of activity.

The sale of alcoholic beverages on the territory of the Russian Federation is regulated by the Federal Law of November 22, 1995 No. 171-FZ "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products" (hereinafter - Law No. 171-FZ) and the Rules for the sale of certain types of goods approved by the decree Government of the Russian Federation of 01.19.98 No. 55 (hereinafter referred to as the Rules). *

Thus, it is possible to trade in light alcoholic beverages in any premises (subject to other requirements), and strong drinks - only in premises that are adapted for their sale.

2. Article:What to reflect in the October "alcoholic" declaration

"ALCOHOLIC" DECLARATION

Approved by the decree of the Government of the Russian Federation of 08/09/12 No. 815, and the procedure for filling it out - by the order of Rosalkogolregulirovaniya dated 08/23/12 No. 231.

For rent wholesale and retailers alcohol and beer, including individual entrepreneurs. *

For being late a fine for a company is possible from 30 to 40 thousand rubles, and for its head - from 3 to 4 thousand rubles (Article 15.13 of the Code of Administrative Offenses of the Russian Federation).

Peculiarity: all report electronically to Rosalkogolregulirovanie, and retailers pre-submit a declaration to the regional alcohol control body (you can do it on paper).

Private entrepreneurs can be engaged in production, sale and purchase, provision of services for the purpose of making a profit. Are private businesses allowed to sell products containing alcohol?

Alcoholic products are called products, in the manufacture of which ethyl alcohol is used, or alcohol-containing products without its use. It is divided into two types: the first is alcoholic beverages (vodka, wine, liqueur), the second includes beer and drinks produced on its basis.

Features of the sale of alcohol by private entrepreneurs

According to the legislation of the Russian Federation, only legal entities (organizations) are allowed to sell alcoholic beverages. This activity requires licensing. The sale of alcohol by an individual entrepreneur is permitted by law in the form of the sale of beer and honey drinks, apple (cider) and pear (Poiret) wines. No license is required when trading them.

In case of violation of the law, that is, in the case of trade in alcoholic beverages, the merchant may be brought to administrative responsibility. The sale of alcohol by an individual entrepreneur can become the basis for imposing a monetary penalty in the amount of up to 5 thousand, alcoholic beverages are subject to confiscation.

Existence of restrictions

You cannot trade in alcohol:

• in children's, educational and sports institutions;
• in cultural institutions, the exception is the sale of alcohol by legal entities and individual entrepreneurs when providing services public catering;
• in public and suburban modes of transport, places of its stops and points of refueling cars;
• in the territory of a large crowd of people - train stations, airports, retail and wholesale retail space;
• at military facilities;
• at outlets that do not meet the requirements.

The law prohibits the dispensing of alcoholic beverages to persons under the age of 18. If there is any doubt about the buyer reaching the age of majority, the trade worker is entitled to demand an identity document. If these requirements are violated, the business owner can be held criminally and administratively liable.

Purchase and sale of alcohol is allowed from 8 am to 11 pm local time. Sale of alcohol by individual entrepreneurs and legal entities beyond the specified hours, as an exception, it is allowed when they serve the needs of the catering system and trade in shops exempted from duty. When committing offenses in the sale of alcohol products, the entrepreneur can be brought to administrative responsibility.

Reporting documentation

Beer turnover is carried out on the basis of accompanying documents, a declaration is submitted on the volume of retail sales of beer and beer drinks. In the absence of a document, the turnover of alcoholic beverages is considered illegal, it is subject to confiscation. Declarations are submitted in electronic or paper form in executive bodies at the place of registration of a private entrepreneur.

Copies of declarations after submission to the authorities executive power within 24 hours arrive in Federal Service regulating the alcohol market, in electronic form. The service site hosts regulations and information on completing and filing declarations. For failure to submit declarations, the entrepreneur may be subject to penalties. An administrative penalty occurs in the following cases:

• evading the presentation of a declaration showing the turnover of products;
• violation of the deadline for filing a document;
• inclusion of distorted information in the declaration.

The sale of alcohol by an individual entrepreneur is controlled by the Service of the Russian Federation. Its functions include exercising state control over the production, suitability and safety of alcohol, circulation, and the implementation of state laws in this area. The service checks the activities in this matter, examines cases and draws up protocols on administrative offenses in the sale of alcoholic beverages.