What is the amount of penalties for not connecting to the EGAIs? Free services and programs for egais.

Since March 31, 2017, alcohol merchants are required to punch all goods at the checkout. The changes affect traders in low-alcohol drinks, including entrepreneurs on the simplified tax system and UTII. This is regulated by federal law 261-FZ of 07/03/2016, art. 1, item 10.

Understanding all the nuances of the new laws is not easy. In our article, we will answer five of the most popular questions.

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.

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 check.

If you are registering a cash register now and are going to sell alcohol, you must immediately work according to the new rules: conclude an agreement with the OFD and start transferring checks via the Internet.

The exception is entrepreneurs and organizations in remote areas. In these settlements it is allowed to trade without the obligatory transfer of checks to the OFD. The list of these zones is determined by local governments.

Is it necessary to write the name of the goods in the check in detail? Is it possible to indicate an abbreviation (“beer”, “milk”, “dumplings”)?

The format for indicating the name of most goods in the check is not regulated. The rules are described only for medicines and alcoholic products.

Strong sellers alcohol are required to indicate the exact name now. If you sell excise-free alcoholic beverages, then, at the request of 290-FZ, start indicating them from March 31, 2017.

For medicines has its own drug registry. It defines the exact names of drugs and substances. All names of goods in the check must be indicated according to this register.

In addition, there is a whole list of goods, when selling which you are required to indicate certain information on the cash receipt, or additionally issue a sales receipt with the missing information. What kind of data needs to be written on checks is described in the Decree of the Government of the Russian Federation “On Approval of the Rules for the Sale of Certain Types of Goods”. Pay attention to this law if you trade something from this list:

• building materials,
• shoes,
• textiles, knitwear, fur and articles thereof,
• Appliances,
• auto and motorcycle equipment,
• jewelry,
• plants and animals.

It is not yet known whether a law or register will be developed in the near future that will approve a special format for the names of all goods on the check. However, we know the opinion of the tax on this matter.

Beer, as well as cider, poiret, mead, and other beer-based drinks, are alcoholic products. When selling beer, it is necessary to take into account the rules governing the sale of alcohol, but with some peculiarities. Interested in this line of business? Then read our article, in which we will talk about the most important issues when trading beer and beer drinks:

• can an individual entrepreneur sell beer;
• Do you need a license to sell beer?
• what restrictions exist when selling beer;
• do beer sellers need to connect to EGAIS;
• when a cash register is not needed when selling beer;
• what OKVED codes to choose for the sale of beer;
• What kind of sales reports do you need to submit?

Can an individual entrepreneur start selling beer

We will immediately answer that individual entrepreneurs have the right to sell beer. Why does such a question arise at all? Are there any prohibitions on the sale of alcohol related to the legal form of the seller (IP or LLC)? There really is such a ban, it is established by article 16 of the law of November 22, 1995 No. 171-FZ.

According to it, only organizations are allowed to sell strong alcohol. Why this is so is not explained, but the fact remains - only legal entities have the right to trade in spirits and wines. An exception is made only for individual entrepreneurs - agricultural producers who sell wines and champagne of their own production.

Regarding the sale of beer, the same article states that "Retail sale of beer and beer drinks, cider, poiret, mead is carried out by organizations and individual entrepreneurs." Please note - this is a retail sale! The fact is that there is also the norm of Article 11 of Law No. 171-FZ, and it also allows the wholesale circulation of alcohol and beer only to legal entities.

Thus, individual entrepreneurs have the right to sell beer and drinks based on it only at retail. And in order to produce and sell beer without restrictions, you need to register a company.

Do I need a license to sell beer?

And here everything is simple - a license to sell beer is not required. Again we read Law No. 171-FZ, Article 18 on extradition: "... with the exception of the production and circulation of beer and beer drinks, cider, poiret, mead." So, selling beer without a license in 2019 does not threaten anything, no sanctions are provided for this. True, certain restrictions and requirements for organizing the sale of beer still exist, and we will talk about them further.

Conditions for the sale of beer

This is perhaps the most important information that you should familiarize yourself with before organizing a beer trade. Given that beer is an alcoholic beverage, it is understandable that it should not be available at any place and time.

Beer alcoholism develops quickly and imperceptibly, which is especially dangerous for children and women. And if for beer dealers large sales volumes are profit, then buyers of a foamy drink pay with their health for its immoderate consumption. We must be sympathetic to the prohibitions established in Article 16 of Law No. 171-FZ, in the end they act for the benefit of the whole society.

• children's, educational and medical institutions;
• sports and cultural facilities;
• public transport of all types and its stops;
• markets, railway stations, airports and other places of mass congestion of citizens (with the exception of catering establishments);
• military installations.

2. Beer can only be sold in stationary retail facilities, so the building must have a foundation and be entered in the real estate register. That is, temporary structures such as stalls and kiosks are not suitable for selling beer, with the exception of catering establishments. As for the area of ​​the retail facility, if strong alcohol is sold in addition to beer, then the restriction applies:

• at least 50 sq. m. in cities
• at least 25 sq. m. in the countryside.

When trading only beer, there are no restrictions on the area.

3. The time for selling beer is limited to the period from 8 am to 11 pm, except for public catering outlets.

• seller - from 30 to 50 thousand rubles;
• official (individual entrepreneur or head of organization) - from 100 to 200 thousand rubles;
• legal entity - from 300 to 500 thousand rubles;

If there is any doubt about the age of the buyer, the seller must request an identity document. In addition, criminal liability is also possible for the sale of beer to minors. Be aware that the police often stage surveillance raids involving young people in order to instigate such an illegal sale. It is better to play it safe and ask for a passport, even if the buyer looks old enough.

5. Since January 1, 2017, the production and wholesale trade are prohibited, and from July 1, 2017, the retail sale of beer bottled in plastic containers with a volume of more than 1.5 liters. Penalties for violation: from 100 to 200 thousand rubles for individual entrepreneurs and from 300 to 500 thousand rubles for legal entities.

6. Additional restrictions on the sale of beer may be established by local authorities. Thus, in many municipalities, the sale of beer in retail outlets located in multi-apartment residential buildings is prohibited. We recommend that before you start selling beer, find out all the rules in the local administration or the Federal Tax Service.

EGAIS - sale of beer

EGAIS is a state system for controlling the production and circulation of alcohol. Do I need EGAIS to sell beer? Yes, of course, but in a limited format. Organizations and individual entrepreneurs purchasing beer for further retail sales are required to connect to the system for years only to confirm the purchases of wholesale lots from legal producers and suppliers.

To connect to EGAIS, you need to get a special electronic signature and register on the official website of Rosalkogolregulirovanie. We described in detail how to do this. After registration in the system, the buyer receives his identification number (ID), and the supplier draws up invoices for him, reflecting them in EGAIS. After the consignment of goods is accepted by the buyer, the supplier writes off the delivered products from their balances in the Unified State Automated Information System, and it is fixed for the buyer.

Confirmation of the fact of the sale of each bottle of beer, as is the case with strong alcohol and wine, is not required, therefore, the sale of beer through EGAIS is easier to process than other alcoholic beverages. The main thing here is to confirm that the wholesale batch of beer was purchased legally.

Please note that trading in beer without a cash register is punishable separately under Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• for individual entrepreneurs and heads of organizations - from ¼ to ½ of the calculation amount, but not less than 10,000 rubles;
• for organizations - from ¾ to the full amount of the calculation amount, but not less than 30,000 rubles.

New OKVED codes for beer trade

Please note that when registering individual entrepreneurs and LLCs, only the classifier is used. To indicate the types of activities related to the sale of beer, use the new OKVED codes of 2019.

For wholesale trade in beer:

• 46.34.2: Wholesale trade in alcoholic beverages, including beer and edible ethyl alcohol;
• 46.34.23: Wholesale of beer;
• 46.17.23: Activities of beer wholesale agents.

For retail beer:

• 47.25.1: Retail sale of alcoholic beverages, including beer, in specialized stores;
• 47.25.12: Retail sale of beer in specialized stores.
• 47.11.2: Retail sale of non-frozen products, including drinks and tobacco products, in non-specialized stores;

For the sale of beer in public catering:

• 56.30: activities of bars, taverns, cocktail halls, discos and dance floors (with a predominant service of drinks), beer bars, buffets, phyto-bars, drinks vending machines.

Important: 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.

But if you decide to start selling beer after mid-2016, and the corresponding codes were not entered immediately upon registration, then you need to report a new type of activity using the forms (for individual entrepreneurs) and P13001 or P14001 (). In this case, indicate the codes according to OKVED-2, as indicated above.

Accounting for the sale of beer

From January 1, 2016, sellers of alcoholic products, including beer, are required to keep a register of retail sales. The form of the journal and the procedure for filling it out are approved by Order of the Federal Alcohol Regulatory Agency dated June 19, 2015 No. 164.

The journal must be completed daily, no later than the next day after the sale of each container or package of alcohol, including beer. At the end of each day, sales data is filled in: name, product type code, volume and quantity. This is how a sample magazine looks like, posted on the website of the state organization FSUE CenterInform, which issues an electronic signature for connecting to the Unified State Automated Information System.

For the absence of a journal or its incorrect maintenance, a fine is imposed - from 10 to 15 thousand rubles for individual entrepreneurs and from 150 to 200 thousand rubles for organizations.

In addition, following the results of each quarter, no later than the 20th day of the next month (April 20, July, October, January, respectively), a declaration on the turnover of beer in the form No. 12 must be submitted to Rosalkogolregulirovanie. August 9, 2012 No. 815.

Let's summarize:

1. Beer can be sold not only by organizations, but also by individual entrepreneurs, however, only retail trade for final consumption is allowed for them.
2. A license to sell beer is not required.
3. Consider the statutory prohibitions on the place, time and circle of buyers when selling beer.
4. It is impossible to legally purchase a batch of beer for further sale without connecting to EGAIS, so you need 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.
5. From March 31, 2017, the sale of beer, including in public catering, is possible only with the use of a cash register, regardless of the tax regime.
6. From July 11, 2016, only OKVED-2 applies for registration purposes. Specify OKVED codes for the sale of beer from our selection, they correspond to the current classifier.
7. Keep a log book for alcohol retail and submit declarations on the sale of beer in a timely manner.

EGAIS Beer. What it is? This question is faced by organizations and individual entrepreneurs who are just starting their activities related to the sale of beer and drinks based on it. In this article, we will try to describe as much as possible all the requirements and nuances of working with this system.

EGAIS is a state system that controls the circulation of beer and alcohol on the territory of the Russian Federation.

Is the connection of outlets selling beer to the EGAIS system mandatory?
Since 2016, in accordance with the Federal Law 182-FZ (amended the main 171-FZ), all organizations and individual entrepreneurs that retail beer and cider, poiré and mead are required to connect to the EGAIS system in terms of confirming the fact of purchases.

The essence of the EGAIS system is control over the circulation of alcohol, beer and alcohol-containing products. And the main goal is to eradicate counterfeit products and increase the collection of excise tax. The law clearly specifies the deadlines for mandatory connection to the system, and additional legal acts and FSRAR orders specify the deadlines for fulfilling obligations in the system, for example, such as the time during which it is necessary to confirm the invoice, as well as the format and procedure for working with electronic documents.

What is needed to connect to the system in terms of confirming the fact of purchases and sales of beer?

Also read:

EGAIS scanners: how to choose a 2D scanner for EGAIS

EGAIS scanners are necessary for every enterprise whose product range includes alcoholic or beer products. The relevant Federal Law came into force on 06/29/2015. According to it, on 07/01/2018, the last stage of connection to the EGAIS for LLCs and individual entrepreneurs (wholesale and retail) that produce or sell alcoholic beverages ends. From now on, these business entities must use a 2D scanner for EGAIS when selling beer and alcohol ....

The declaration for alcohol in 2019 was cancelled, with the exception of beer. Retail trade of intoxicated products 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 of the Unified State Automated Information System, but this does not exempt the entrepreneur from providing information on accounting for the hop product in the RAP. Moreover, for 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.

Declaration form for beer 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 (RAP). The legality of deliveries is monitored using a special resource EGAIS.

To submit information on the turnover of beer products are required:

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

Attention! It does not matter the type of beer products that are sold by a businessman. The report should contain information on the purchase of single bottled and draft products.

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

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 batch of accepted goods. For beer and beer products, a declaration in form 12 applies.

The form requires the following information to be filled in:

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

All RAR declarations are accepted 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 RAP.
2. Select the section on acceptance of declarations for retail trade.
3. Go to the tab for your region.
4. Complete the registration procedure if reporting is submitted for the first time.
5. Log in with your password and TIN.
6. Select the required digital signature.
7. Go to the Submit Declaration tab.
8. Download report.
9. Send.

The status of sending reports can be viewed in the section of the federal or regional protocol.

You can print a confirmation of the submission of form 12 by going to the "accepted reports" tab, hovering over the required file, and clicking "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 report on beer in 2019 for control:

1. Manufacturers 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! Draft beer trade without connection to EGAIS is prohibited.

Connecting to the service is quite simple. Internet access is a must.

You will need:

1. Internet access at a speed of 256 kbps.
2. Fiscal drive with QR registration function.
3. Cryptographic key for storing CEP with a reinforced security system.
4. Barcode scanner.
5. Central certificate.
6. Transport module. It can be downloaded from the official website of Rosalkogolregulirovanie.
7. Accounting program or software - 1 C. The main thing is that the systems be compatible.

Connection steps:

Upon successful completion of the above steps, the registered user will be prompted to select a certificate. Then you will need to select the field with the function get the key. After that, a list will be available to select 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 entering information for each counterparty manually, this is due to the fact that the beer product does not yet have to be licensed, and the register, accordingly, cannot be automatically formed.

Restrictions

When selling beer in 2019, a cash register will be required for entrepreneurs operating on the OSNO and USN taxation systems. Whether businessmen on PSN and UTII will use cash registers is not an easy case. Unfortunately, the legal and regulatory acts relating to 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 until the summer of 2019, entrepreneurs should prepare for the installation of cash registers.

Exceptions are businessmen whose type of activity is established by law under Article 346.26 of the Tax Code. For individual entrepreneurs on a patent, the deferment has been extended, and the change will come into force on July 1, 2019, provided that there are no employees and a sales area of ​​​​no more than 150 square meters.

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

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

It is prohibited to sell hop products in areas near:

• school and preschool institutions (gardens, schools);
• honey. objects;
• sports complexes;
• cultural facilities (museums, theaters, etc.);
• gas stations;
• crowded places (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, the retail facility must be designed 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 Code of Administrative Offenses, providing for strict liability for violations related to the illegal sale of alcoholic beverages.

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

1. The time allowed for the sale of alcoholic products is valid from 8 to 23 hours. The fine for violation for the seller will be from 30,000 to 50,000 rubles, the store owner risks paying 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 be subject to 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 reporting to EGAIS with errors in the volume, production or turnover of finished products of an alcoholic type, 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 revenue (at least 10 thousand rubles), and a legal entity may part with an amount of 75 to 100% (at least 30 thousand rubles) .
5. Maintaining a daily sales log. If filled out 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 of 30,000 to 50,000 rubles is provided.

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

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

Since changes are constantly taking place in the legislative framework associated with regular amendments to the terms for using online cash registers, it is worth periodically consulting 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 products are not yet planned to be introduced. For now, consideration of this issue has been postponed to 2020.

From January 1, 2016, all enterprises selling alcoholic products, including the sale of beer and beer drinks, cider, poiret and mead, are required to connect to the Unified State Automated Information System.

EGAIS (Unified State Automated Information System) contains all information about the turnover of alcoholic beverages in Russia:
- production
- delivery to retail outlets
- sale to end consumers.

Responsibility for the functioning of this system lies with the Federal Service - Rosalkogolregulirovanie (FSRAR). Its main task is to exclude the sale of counterfeit products (Article 5 of the Federal Law No. 171 of 11/22/1995).

Beer and beer-containing drinks belong to the category of low-alcohol products, and their sale is also subject to state control. The sale of beer is possible only when connected to the Unified State Automated Information System.

Rules for the sale of beer in retail trade

How to reflect the balance of beer in EGAIS

To work with EGAIS you will need:

1. A computer or laptop that meets the minimum requirements of the FSRAR: a processor with a frequency of 1.9 GHz or higher; RAM -2 GB and above; network controller - Ethernet controller, 100/1000 Mbps, RJ45 connector; disk drive with a total memory capacity of at least 50 GB; OS - Windows 7 and above; system-wide software - Java 8 and above.
2. Universal transport module for interaction with the EGAIS system (free of charge provided by the FSRAR)
3. Program for EGAIS. This may be a commodity accounting system that is compatible with UTM and supports the work of the Unified State Automated Information System.
4. CEP (electronic digital signature).
5. RSA-key issued free of charge by Rosalkogolregulirovanie and stored on a JaCarta SE carrier or Rutoken EDS 2.0.

EGAIS-scanner for selling beer

• Convenience - in the speed of searching for invoices in the electronic personal account of the Unified State Automated Information System and customer service.
• Security - in the ability to check the product for authenticity. If the supplier is reliable, then the quality and labeling of the goods may not be in doubt. Otherwise, it is better to scan each item and be sure that you received a non-counterfeit item with unreadable barcodes.

How is data transferred to EGAIS

1. Purchase a Jacarta hardware key or Rutoken EDS 2.0, as well as a qualified electronic signature (QES).
2. Log in to your personal account on the EGAIS website, to do this, enter GOST and the password to enter (standard for Jacarta SE -12345678 for Rutoken EDS 2.0 - 1234567890).
3. In your personal account, create a request for an RSA key certificate. The RSA key is written to a special device - JaCarta or Rutoken EDS 2.0.
4. Download the UTM and the distributions necessary for its operation on the EGAIS website in your personal account and install them on your computer.
5. Create and set up an IP account in the program (or online service) to work in the EGAIS system.

What is the risk of selling beer without EGAIS?

Online cash registers LiteBox and EGAIS

Summing up