Ban on draft beer c. Beer trading rules. You can punch receipts with the exact names of alcohol, and reflect the rest of the goods in the total amount

Sale of beer, fines, licenses, law, egais, magazines, cash registers, time of sale, labeling, responsibility, bottling and other new beer issues, as well as what is needed for sale in 2020, and other issues in the article.

Constantly updated, last time: 10/01/2020.

Features of regulation of beer sales in Russia

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

The detailed order of the characteristics of the drink is fixed in GOST 31764-2012.

You don't need a license to sell beer

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

For reference (listed in separate articles):

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

What to choose LLC or individual entrepreneur when selling beer

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

Federal Law No. 171 “On government regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products" indicates that the sale of beer and other alcoholic products is carried out from a legal entity or individual entrepreneur (IP) using a cash register registered with the tax service and the corresponding codes OKVED.

An individual entrepreneur (IP) does not have the right to sell strong alcoholic beverages

Such a ban is indeed established by Article 16 of Law No. 171-FZ of November 22, 1995.

Where you can and where you can’t sell beer

Sales allowed only in stationary objects

Retail sales of alcoholic beverages in non-stationary retail facilities, which are temporary structures for which it is not possible to register ownership, are not permitted.

Examples of non-stationary objects

1. stall (tent),

Beer delivery

Remote sales of alcoholic beverages, as well as goods the free sale of which is prohibited or limited by law, are not permitted. Russian Federation.

All possible schemes bypass this ban in our article: Is it possible to deliver beer to your home? Delivery is permitted by law.

Application of online cash registers, online CTT

From July 1, 2018, the use of online cash registers is mandatory for everyone who receives cash cash, incl. using electronic payment instruments.

What is the fine?

WITH according to clause 3 of Art. 14.16 Code of Administrative Offenses of the Russian Federation for violation special requirements and rules for the retail sale of alcoholic and alcohol-containing products

• Individual entrepreneurs can be fined 20-40 thousand rubles.
• Organizations will have to pay more - up to 300 thousand rubles.

No initial registration required

Letter of the Ministry of Finance of Russia dated June 16, 2017 No. 03-01-15/37692 indicates that when using an online cash register it is not necessary to maintain a primary cash register, namely:

The Ministry of Finance of Russia explains that the use of forms of primary accounting documentation for recording monetary settlements with the population with using KKM, approved by the resolution of the State Statistics Committee of Russia, is not required when switching to online cash registers.

This is due to the fact that the updated legislation on cash register systems does not contain such a requirement. All fiscal data is transmitted at the time of calculation in the form of documents generated using cash register equipment, to the tax authorities through the fiscal data operator (with some exceptions).

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

Who has the right to work without online cash register

Until July 1, 2019, except for organizations with registered personnel.

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

• businessmen providing shoe repair and painting services;
• entrepreneurs and legal entities providing services for the production and repair of keys and metal haberdashery;
• persons selling handmade or handicraft products;
• citizens renting out their own housing;
• organizations or individual entrepreneurs engaged in the sale of newspapers and magazines in kiosks;
• takeaway ice cream and draft soft drink vendors;
• sellers of products from tank trucks: milk, kvass, fresh fish, etc.;
• sellers seasonal vegetables and fruits, including melons;
• sellers of peddled products; sellers at fairs, exhibitions and sales, retail markets.

At the same time, they are obliged to issue BSO to customers. And if before July 1, 2018 they could use old-style forms, then from July 1 it is necessary to form a BSO using a new-style device - “ automated system for BSO." Actually a form strict reporting transforms into one of the types of cash receipts.

In addition, the following have the right not to use online cash registers indefinitely:

• pharmacies operating at paramedic stations in villages and villages, as well as departments of hospitals and medical organizations in populated areas where there are no pharmacies;
• legal entities and individual entrepreneurs working in remote villages and villages or hard-to-reach areas. The area must be on the list approved by regional authorities.

All these sellers of goods and services, including those who operate in areas difficult to communicate, are required to issue buyers a strict reporting form (SRF), which replaces cash receipt. At the same time, legislation and tax authorities emphasize that BSO should be issued not at the request of the client, but for each settlement case. If you don’t do this, you can get a fine; there are already precedents.

Is it possible to use an online cash register only for selling alcohol, and sell other goods in the old way, without a cash register?

It's possible, but it's not that simple. For goods without excise duty, at the buyer’s request, you must issue a document confirming the purchase - sales receipt, receipt, etc.

If you have alcohol and other excise goods on your shelves, you are required to use the cash register and issue receipts for them. Even if you pay taxes according to UTII, simplified tax system or PSN and have not yet used cash registers.

According to paragraph 7 of Article 7 of the 290-FZ, entrepreneurs and organizations on UTII and PSN may not use a cash register when selling excise-free goods until July 1, 2018. In this case, at the request of the buyer, the seller is obliged to issue a receipt, sales receipt or other document confirming the fact of purchase. They should be printed automatic system or in a printing house. In addition, if they do not have a tear-off part, you must write out a duplicate.

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

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

Is it possible to punch out receipts 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 on the receipt the name of each product sold.

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

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

Fines for not using cash registers

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

Friendship between food and alcohol

It is allowed to sell alcoholic products containing ethyl alcohol no more than 16.5 percent of the volume of finished products at any facilities, provided that services are provided at these facilities Catering. Here it is important to understand the difference between the retail sale of alcohol and the retail sale of alcohol and alcoholic beverages when providing catering services.

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

How to sell draft beer in a takeaway cafe

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

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

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

Selling beer in a summer cafe

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

The store is out of beer, the cafe is no help

In connection with the introduction of the Unified State Automated Information System, restaurants, cafes, bars, hotels, hotels are prohibited from purchasing alcohol from July 1, 2016. retail networks(retail). In general, any repurchase for the purpose of resale in retail chains, stores, etc. prohibited, you can only buy from wholesalers.

What to do with cocktails

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

What OKVED codes are needed?

Wholesalers

• OKVED 46.17.23 – Activities of agents in the wholesale trade of beer.

Retail

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

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

You cannot use old codes:

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

EGAIS for selling beer “What a Beast”

All wholesale purchases of alcoholic beverages in urban settlements, as well as from July 1, 2016, retail sales are mandatory entered into the EGAIS system.

If you sell beer or other low-alcohol (excise-free) drinks, then you do not need to send data on retail sales to EGAIS. You are required to record the receipt of goods from the supplier in EGAIS and keep an alcohol log.

Organizations and individual entrepreneurs purchasing beer for further retail sale have been required to connect to the system for years only to confirm purchases of wholesale quantities from legal manufacturers and suppliers; at the moment, registration of sales to the end buyer is not required, so trade in beer through EGAIS is easier to register than other alcoholic beverages .

You reflect retail sales in the alcohol magazine

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

You must connect to the system before 01/01/2016 or from the moment you start trading, but definitely before the inspectors come to you. In rural settlements the deadline has been shifted from July 1, 2017. EGAIS is suitable for both a wired connection and a connection via mobile or satellite communications.

Deadline for recording information in EGAIS

Calculated in working days and is 3 (three) days, for rural areas 7 (seven) days.

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

Decommissioning and combat in EGAIS

The enterprise is obliged to reflect the write-off of alcohol consumption and losses in the egais system on a daily basis. If a violation is detected, a fine of 150 thousand rubles. So, make sure you don’t get caught, and if the supervisory authorities come, at the same moment make a write-off report with the current date. Arbitrage practice already exists, but it is ambiguous and who needs legal problems.

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

Responsibility for violations + fine

(in a separate article)

Since 2015, liability for the sale of alcohol to minors has been tightened, and in 2019, liability for the sale of alcohol to minors has been preserved. At your request, dear readers, we are posting – Fines for violating the rules for the sale of ethyl alcohol, alcoholic and alcohol-containing products.

Don't forget about the seller's instructions: Instructing the seller on the sale of alcohol and tobacco.

Maintaining a journal of retail sales volumes

A form is being introduced for the journal for recording the volume of retail sales of alcohol and alcohol-containing products, and also provides for the procedure for filling out the journal for recording the volume of retail sales of alcohol and alcohol-containing products. The absence of a logbook for recording alcohol sold may be considered a violation of the procedure for recording ethyl alcohol, alcoholic and alcohol-containing products during their production or circulation. For this Art. 14.19 of the Code of Administrative Offenses of the Russian Federation provides for a fine. Its size for officials and entrepreneurs will be from 10,000 to 15,000 rubles. And for organizations - from 150,000 to 200,000 rubles.

Filling out the log is carried out at the place of activity

• organizations engaged in retail sale of alcoholic or alcohol-containing products;
• individual entrepreneurs engaged in the retail sale of beer and drinks made from beer, cider, poire, mead or alcohol-containing products.

The log is filled daily

The log is filled out every day, no later than the next day after the fact of the retail sale of each unit of consumer container (packaging) of alcoholic and alcohol-containing products or upon the opening of a transport container (including reusable containers) used for the delivery and subsequent bottling of products to the consumer, by one of the following ways:

• on paper;
• V in electronic format using software from the unified state automated information system accounting for the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products (USAIS).

Example of a sales journal

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

Example of a completed journal

If the organization will keep a journal in electronic form for products marked with federal special and excise stamps, columns 4, 5, 6 and 7 do not need to be filled out.

There is no need to register the logbook anywhere or submit it for inspection anywhere. It must be kept at every point of sale of alcohol and beer. But at the request of the inspectors, you will have to submit it. Download EGAIS accounting journal in Word (Word).

Labeling of beer, cider and other beer products

Based on para. 6 tbsp. 5 of Law No. 171-FZ it follows that the powers of state authorities of the Russian Federation in the field of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products include, in particular, the introduction of mandatory labeling with federal special stamps and excise stamps of alcoholic products produced and sold in the territory Russian Federation.

According to paragraph 2 of Art. 12 of Law No. 171-FZ alcoholic products(except for beer and beer drinks, cider, poire, mead), is subject to mandatory labeling in the following order:

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

Important: Labeling of alcoholic beverages with brands not provided for by Law No. 171-FZ is not permitted.

According to clause 5.3.3 of the Regulations on Rosalkogolregulirovanie, the issuance of federal special stamps for labeling alcoholic products produced on the territory of the Russian Federation is carried out by the Federal Service for Regulation of the Alcohol Market (Rosalkogolregulirovanie).

Sale of beer in containers up to 1.5 liters is prohibited

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

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

These innovations indicate a lack of competition in the Russian Federation in the aluminum production market (the manufacturer UC Rusal belongs to the “successful businessman” Oleg Deripaska), and they are trying to solve this problem through restrictive measures.

The essence of the law that came into force

Retail sale of alcoholic products containing ethyl alcohol more than 0.5 percent of the finished product volume in polymer consumer packaging (consumer packaging or packaging made entirely of polyethylene, polystyrene and other polymer material) is not permitted. Retail sale of alcoholic products containing ethyl alcohol 0.5 percent of the finished product volume is allowed in polymer consumer containers with a volume of no more than 1,500 milliliters.”

IN explanatory note The authors of the bill noted that beer consumption in the country has acquired a “threatening volume”; the cheapness of plastic containers increases the availability of this drink for the population, and its large volume makes them drink more. At the same time, in the 1st quarter of 2016, the media reported that the state corporation Rosspirtprom bought 8 alcohol production plants, while the alcohol production market almost completely came under state control.

The amount of the fine for selling over 1.5 liters

The fine for the sale of alcohol with an alcohol content of more than 0.5% in a polymer container with a volume of more than 1.5 liters, as well as for its production and turnover, is:

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

In this case, both the first and the second, together with a fine, may be subject to confiscation of the items of the administrative offense.

What is stated in the article applies not only to legal entities but also to individual entrepreneurs.

Law enforcement practice

• In each specific case, when selling beer on the territory of a non-stationary facility, it is necessary to answer the question of what activity the entrepreneur was engaged in: retail sale of beer (in this case, administrative liability is lawful) or provision of public catering services to consumers (in which case penalties should not be applied). ).

Whose competence is this issue?

Questions regarding the turnover (including sales) of alcoholic beverages, incl. and beer are in the department Federal service on regulation of the alcohol market (website address - fsrar.ru) and are regulated by Federal Law No. 171 “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products.”

Many people believe that beer trading brings good profits to the business owner. Is it really? The state is constantly changing the rules of the game and complicating them, as a result of which many give up sales and move to a less regulated industry. In this article we will look at what new rules for beer sales came into force due to changes in legislation and what needs to be taken into account before opening a new “point” of sale.

Who can sell

Before the law was adopted, there were persistent rumors that individual entrepreneurs would be completely prohibited from selling the foamy drink and would have to form an LLC. In fact, legislators still did not dare to take this step, so the individual entrepreneur has the legal right to sell beer.

Beer can be sold at retail without obtaining a license

However, conditions in 2017 became more difficult. They introduced the following restrictions:

1. Retail sales of the drink are allowed only in owned stationary facilities. Sales from mobile sites or temporary premises are prohibited.
2. A store selling a retail drink should not be located near hospitals, cinemas, theatres, schools, kindergartens and other children's, cultural, educational or medical institutions.
3. Selling beer is prohibited at gas stations, markets, bus/train stations, passageways or crowded places.
4. You cannot engage in sales if the owner does not have necessary documents(payment bills, waybills, etc.).
5. In the period from 22-00 to 10-00 (the ban may be regional).
6. The sale of alcoholic beverages to persons under the age of majority is strictly prohibited.
7. An entrepreneur selling alcohol is required to keep records in the appropriate form (this norm is regulated by the RAR).

Innovations in the law

How will it be carried out? beer sales in 2017-2018? New rules for individual entrepreneurs, which came into force this year, regulate that entrepreneurs are required to send accurate information about how much beer was purchased to the unified state automated information system. But you no longer need to report on the quantity of products sold - by default, it is considered that everything purchased was sold in full. It is on the basis of EGAIS that control over the sale of goods is carried out, which makes it possible to track “illegal” deliveries and counterfeit goods. Let's look at who exactly should submit information through the information system:

1. Retail outlets selling goods at retail within populated areas.
2. Individual entrepreneurs purchasing a drink for the purpose of its subsequent sale at a retail outlet.
3. Suppliers who deal wholesale sales, procurement and storage of the drink.
4. Catering establishments that have permission to sell when purchasing a product (bar, restaurant, club, cafe, etc.).

Attention:It doesn’t matter what kind of beer an individual entrepreneur or a retail outlet sells - the entrepreneur must submit data on the purchase of both piece and draft products.

Beer can be sold at a distance from certain places and establishments

Failure to provide data to EGAIS

So, we have decided who has the right to carry out implementation and how to report. Now let's consider what sanctions can be applied to an entrepreneur who has violated the relevant norms. If an individual entrepreneur does not work with the system or transmits deliberately incorrect data to it, then a fine of 10-15 thousand rubles is imposed on him. It should be borne in mind that there are several categories of individual entrepreneurs for which a certain deferment applies. Until July 1, 2017, entrepreneurs working in rural areas are not required to submit data (after July 1, the deferment no longer applies). From January 1, 2018, individual entrepreneurs working in Crimea and Sevastopol will have to connect to the system, after which the grace period will be completely canceled.

Do I need a license to trade?

Many businessmen ask the question: is a license needed to sell low-alcohol products? This norm is regulated by Federal Law No. 171 (Article 18). It states that as of 2018, a license is not needed to sell beer, so there is no need to purchase one (but deputies are constantly talking about the possibility of introducing this norm, so we recommend that you follow possible changes). If the norm is adopted and comes into force, and the individual entrepreneur does not have a license, this will result in serious fines and even closure of the business.

Conclusion

Above we have discussed all the controversial issues andNow we present the main points that should be taken into account in activities:

1. The foamy drink can be sold by both LLCs and officially registered individual entrepreneurs.
2. LLC has the right to conduct wholesale sales, store or purchase goods, while an entrepreneur purchases beer only for retail.
3. As of 2017-2018, a trading license is not required.
4. Sales are permitted within a certain distance from schools, kindergartens, hospitals and public institutions.
5. The purchase is carried out only by individual entrepreneurs or LLCs connected to EGAIS.
6. From April 1, 2017, beer can only be sold at points equipped with a cash register.
7. Individual entrepreneurs or LLCs receive OKVED-2 codes for work.
8. The individual entrepreneur is required to keep a log of alcohol products sold and submit it to the relevant authorities.

In contact with

Beer, as well as cider, poiret, mead and other beer-based drinks are alcoholic products. When selling beer, you must take into account the rules governing the sale of alcohol, but with some peculiarities. Are you interested in this line of business? Then read our article, in it 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 on the sale of beer;
• Do beer sellers need to connect to EGAIS?
• when you don’t need a cash register when selling beer;
• what OKVED codes to choose for selling beer;
• What kind of reporting on sales volumes must be submitted?

Can an individual entrepreneur start selling beer?

Let us answer right away that individual entrepreneurs has the right to sell beer. Why does this question even arise? Are there any prohibitions on the sale of alcohol related to the legal form of the seller (individual entrepreneur or LLC)? There really is such a ban; it is established by Article 16 of Law No. 171-FZ of November 22, 1995.

According to it, only organizations are allowed to sell strong alcohol. Why this is so is not explained, but the fact remains that only legal entities have the right to trade in strong alcoholic drinks 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 sales of beer and beer drinks, cider, poiret, mead are carried out by organizations and individual entrepreneurs.” Please note - this is a retail sale! The fact is that there is also a provision in Article 11 of Law No. 171-FZ, and it allows the wholesale trade of alcohol and beer only to legal entities.

Thus, individual entrepreneurs have the right to sell beer and beer-based drinks 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?

But here everything is simple - a license to sell beer is not required. Again we read Law No. 171-FZ, Article 18 on the issuance: “... with the exception of the production and circulation of beer and beer drinks, cider, poire, mead.” So, selling beer without a license in 2020 does not threaten anything, there are no sanctions for this. True, certain restrictions and requirements for organizing the sale of beer still exist, and we will talk about them further.

Terms of sale of beer

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

Beer alcoholism develops quickly and unnoticed, which is especially dangerous for children and women. And if for beer traders large sales volumes mean profit, then buyers of the foamy drink pay for their excessive consumption with their health. We must be understanding of the prohibitions established in Article 16 of Law No. 171-FZ; ultimately, they act for the benefit of the entire society.

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

2. Beer can only be sold in stationary retail establishments, 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 ​​a retail facility, if, in addition to beer, strong alcohol is sold, then the following restrictions apply:

• not less than 50 sq. m. in cities
• at least 25 sq. m. in rural areas.

When selling only beer, there are no space restrictions.

3. Beer sales hours are limited to the period from 8 a.m. to 11 p.m., except for public catering outlets.

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

If there is any doubt about the buyer's age, the seller must request identification. In addition, selling beer to minors may result in criminal liability. Please note that police often conduct control raids involving young people in order to provoke such illegal sales. It's better to play it safe and ask for a passport, even if the buyer looks old enough.

5. From January 1, 2017, the production and wholesale trade is prohibited, and from July 1, 2017, the retail sale of beer bottled in plastic containers with a volume of more than 1.5 liters is prohibited. Fines 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. Yes, in many municipalities Sale of beer is prohibited in retail outlets located in apartment buildings residential buildings. We recommend that before you start selling beer, you find out all the rules from the local administration or the Federal Tax Service.

EGAIS - beer sales

EGAIS is government system on control over the production and circulation of alcohol. Is EGAIS needed to sell beer? Yes, of course, but in a limited format. Organizations and individual entrepreneurs purchasing beer for further retail sale are required to connect to the system only to confirm purchases of wholesale quantities from legal manufacturers and suppliers.

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

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

Please note that selling 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 settlement amount, but not less than 10,000 rubles;
• for organizations - from ¾ to the full amount of the settlement 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 types of activities related to beer trade, use the new OKVED codes that are relevant in 2020.

For wholesale beer trade:

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

For beer retail:

• 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 trade of non-frozen products, including drinks and tobacco products, in non-specialized stores;

For selling beer in public catering:

• 56.30: activities of bars, taverns, cocktail lounges, discos and dance floors (with predominant service of drinks), beer bars, buffets, herbal 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 must report the new type of activity using forms (for individual entrepreneurs) and P13001 or P14001 (). In this case, indicate the codes according to OKVED-2, as indicated above.

Reporting on beer sales

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

The log must be filled out 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, fill in sales data: name, product type code, volume and quantity. This is what a sample magazine looks like posted on the website government 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, based on the results of each quarter, no later than the 20th day of the next month (April 20, July, October, January, respectively), it is necessary to submit a declaration on beer turnover to the Rosalkogolregulirovanie in form No. 12. The declaration form and the rules for filling it out were approved by the Government Resolution dated August 9, 2012 No. 815.

Let's summarize:

1. Not only organizations, but also individual entrepreneurs can sell beer, however, only retail trade for final consumption is allowed for them.
2. A license to sell beer is not required.
3. Consider established by law 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 must register on the Rosalkogolregulirovanie website. After this, the system will need to confirm the fact of purchasing a batch each time and reflect the remaining product.
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. Since July 11, 2016, only OKVED-2 is used for registration purposes. Indicate OKVED codes for the sale of beer from our selection, they correspond to the current classifier.
7. Keep a record book for alcohol retail and submit beer sales declarations in a timely manner.

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

Let's share a beer!

From July 1, 2017, new rules for the sale of beer may come into force in Russia - only legal entities will be allowed to sell it, and this despite the fact that at the moment, of the 90 thousand retail outlets selling the foamy drink, 90% are registered to individual entrepreneurs. In Crimea and Sevastopol, new standards may come into force in January 2018.

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

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

then individual entrepreneur is only 10-15 thousand.

The explanatory note to the bill provides statistics that confirm that individual breweries declared in 2015 several times less products than were sold at retail.

The current law on beer trade for individual entrepreneurs and enterprises of other forms of ownership obliges, from July 2016, regardless of the form of ownership, organizations selling beer to provide sales data to the Unified State Automated Information System, so many businessmen consider additional declaration to be an unnecessary waste of time and effort. The deputies do not agree, therefore, in addition to the planned ban for individual entrepreneurs, they want to tighten the sales rules and introduce another type of labeling for alcohol-containing drinks. The corresponding bill has already been posted on the regulatory legal acts portal for public discussion.

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

Alcohol online

Sociological research by RANEPA, Rosstat and the Institute of Social Analysis and Forecasting showed that in last years In Russia, there has been a trend of shifting preferences of Russians - against the backdrop of a growing refusal of alcohol, people more often choose not strong drinks (vodka, cognac), but beer or wine.

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

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

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

retail license (preliminary cost 80 thousand per year);

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

patent for alcohol production – 9.5 million rubles.

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

Whether trade in individual entrepreneur beer will be banned at the height of the next season or not, time will tell. Ordinary consumers can only hope that innovations will once again not affect their wallets.

The Law on the Sale of Beer regulates the sale and production of beer products in the Russian Federation and abroad. The beer law has undergone significant adjustments since January 1, 2017. In particular, they relate to beer sales locations, licensing and new packaging. The draft beer law applies to both wholesale and retail trade. Now individual entrepreneurs selling beer must register with EGAIS.

The federal law on the sale and turnover of alcoholic beverages, ethyl alcohol and alcohol-containing preparations came into force in November 1995. The law includes four chapters and twenty-seven articles. It regulates the trade turnover and production of alcohol and products containing alcohol in the Russian Federation. The latest amendments were made to the law on July 3, 2016, and come into force on July 1, 2017. Summary Federal Law dated November 22, 1995 No. 171-FZ on State regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products:

• The first section - installs general provisions laws and powers of government authorities in the field of production and trade turnover;
• The second section regulates the requirements for manufactured products and trade turnover in the Russian Federation and abroad;
• The third section establishes the licensing procedure for the production of alcoholic and alcohol-containing products;
• The fourth section establishes control and responsibility for non-compliance with Federal Law -171.

Download

The provisions of the Federal Law on state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products provide information on the procedure for the sale and production of alcohol and products containing ethyl alcohol.

The updated FZ-171 can be downloaded

Last changes

The law on beer has undergone significant changes since January 1, 2017 in Article 11, Article 6.1 of the Federal Law and in Article 16. In particular, they relate to the veto on the production and circulation of alcohol in plastic packaging with a volume of more than 1.5 liters.

From the first of July current year, the change applies not only to wholesale manufacturers, but also to retail ones, as indicated in Article 16, paragraph 15 and paragraph 2. Federal Law - 171. How to sell beer under the new law?

According to the new amendments, Article 16 of Federal Law No. 171 establishes a ban on the sale of beer products in the following territories and facilities:

• Medical institutions, schools, kindergartens, universities;
• Cultural and sports facilities;
• In public transport and at transport stops;
• Places with large crowds of people - markets, train stations, airports, except public catering outlets;
• Military and strategic objects.

Beer is allowed to be sold in official stationary retail outlets entered into the Unified State Register of Real Estate. According to the new amendments, it is prohibited to sell beer in temporary structures (kiosks, stalls). You cannot sell beer remotely. For those trading platforms, where not only beer, but also other alcoholic products are sold, there is a limitation on area:

• From fifty sq.m. for cities;
• From 25 sq.m. for villages

If only beer products are sold, then there are no restrictions. Also, the State Duma did not approve a ban on the sale of draft beer in non-residential premises located in apartment buildings, but in some regions such a ban works at the regional level.

The time period for beer sales is set between 8 a.m. and 11 p.m., except for catering facilities. According to the new law, it is allowed to sell draft beer if shopping facility works as a catering outlet, for example, a bar-shop, a summer cafeteria. Thus, it is possible to sell beer in the territories of social and cultural places (theaters, concert halls, etc.) if children are not involved in the events. The same rule works for other objects.

The new provision in Article 11 defines a ban on production in plastic containers if the volume exceeds one and a half liters. This applies to both wholesale and retail manufacturers draft beer. Since January of this year, individual entrepreneurs selling beer products are required to register with EGAIS.

Fines for violation of the Federal Law

Violations of the law may result in large administrative fines for both the director of the company that violated the law and the company itself.

• The amount of the penalty for the head of the organization is from one hundred to two hundred thousand rubles;
• The recovery for the company is from three hundred to five hundred thousand rubles.

In addition, violators may face not only a monetary fine, but also confiscation of goods. The court makes a decision based on the materials of the case, at its own discretion.

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