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How to write off draft beer in 1s. How to sell draft beer through egais

Or maybe there are solutions that allow you to trade alcohol in bars (restaurants) without hemorrhoids?

There are several dozen solutions for catering - restaurants based on 1C and without 1C

How to keep records of alcoholic products in 1C Retail?
Target:
Sale of alcohol by the piece (in bottles) and bottling (in liters), while not creating a second nomenclature with a different unit. measurements.
Conditions
Alcohol in TTN from EGAIS comes in pieces (bottles)

There is a problem when transferring alcohol to register 2 (sales area). If you specify in the nomenclature units. measurements in liters.

It's not clear what it is about.
About the use of alcohol in public catering, bottling, making dishes using alcohol?

For an item sold in bulk, you need to create several packages:

  • obligatory: 1 DAL with a multiplicity of 10 liters;
  • additional (mandatory) to describe a possible container with a multiplicity equal to the volume: Keg 30 liters, Keg 25 liters, etc.
  • additional (optional) for retail sales: 0.5 liters, 1.5 liters, etc.
Mandatory packaging in 1DAL is used to register the receipt of products intended for sale in bottling, so information about such products comes from EGAIS without taking into account the capacity of the transport packaging. To register the opening of containers, packages corresponding to the capacity of the container are used, for retail sales receipts - to the volume of the sales unit - mugs, glasses.

The opening of containers for both strong alcohol and low-alcohol products is carried out on the trading floor, i.e. balances are written off according to register No. 2 balances on the trading floor. Before completing the documents described below, it is necessary to transfer the goods to the trading floor and check that the cycle of data exchange with EGAIS has been successfully completed.

To open a keg of strong alcohol, a document Opening containers (Warehouse - EGAIS) is provided. The document can also be issued on the basis of other configuration documents: Posting of goods, Transfer to the EGAIS trading floor.
It is possible to build the following chain of documents:

  • Register the Receipt of goods and send the TTN confirmation certificate to the Unified State Automated Information System.
  • Based on document Receipt of goods formalize the transfer of goods to the register of goods No. 2 in EGAIS with a document and wait for the completion of the data exchange with EGAIS.
  • Based on document Transfer to the EGAIS trading floor design Container opening for the products that were opened and sent to EGAIS.
The opening of containers for low-alcohol products is carried out using document A ct write-off EGAIS with write-off option Act of write-off from the trading floor and the reason for the write-off Implementation.

After the document is posted, it should be transferred to the Unified State Automated Information System using the command Send to EGAIS.

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.

Draft beer sales in 2018, as before, does not require a license. It is necessary only for the sale of alcohol with a strength of more than 9%, according to 171-FZ).

However, when selling beer, cider, mead, poiret and other draft low-alcohol drinks, it is important:

    observe time limits imposed by the state (they are set at the regional level, for example, in Moscow alcohol can be sold from 8 to 23 hours, in St. Petersburg - from 11 to 22 hours),

    do not sell alcohol on prohibited days (for example, September 1, June 1, May 25, etc., the list may also vary depending on the subject of the federation),

    do not release such goods to minors,

    use cash register equipment (CCT) that meets the requirements of 54-FZ,

    fix the purchase of wholesale lots in EGAIS.

Let's figure out how to sell draft beer through online cash desks and keep records in EGAIS.

Where and how to sell draft beer: conditions

For the legal sale of low-alcohol products, it is necessary to comply with certain conditions set forth in 171-FZ:

1. The sale of beer is prohibited on the territory of sports, educational, cultural institutions, military facilities, at railway stations, public transport stops, directly "on board" vehicles. In some regions, the minimum allowable distance from these establishments to outlets that sell alcohol is legally established.

2. Draft beer must be sold in stationary retail outlets with foundations (i.e. not in kiosks/stalls and not from a barrel).

3. If the beer is sold in plastic containers, the volume of the bottle cannot exceed 1.5 liters.

Can sole traders sell draft beer?

Yes, sole proprietors can retail beer, as well as other low-alcohol drinks such as cider and mead. The sale of strong alcohol, according to 171-FZ, is allowed only to legal entities, and a license is required for this type of activity.

How to sell draft beer through online cash desks?

As noted above, when selling low-alcohol drinks, the seller needs. The seller issues a paper check to the buyer (and an electronic check if the buyer requests it). Checks and other fiscal documents are automatically transferred online to the fiscal data operator (OFD).

Additionally, you should take into account the requirements of the law for accounting for draft low-alcohol drinks, therefore it is most convenient to use a “smart” online cash desk suitable for working with EGAIS.


Penalties for violations in the sale of beer

When selling beer, individual entrepreneurs, like legal entities, need a cash register that meets the requirements of 54-FZ (the so-called one, which transmits sales data to the tax office in real time). Trading without an online cash desk threatens individual entrepreneurs with a fine of 10 thousand rubles, legal entities - from 30 thousand rubles.

Remember that individual entrepreneurs, like legal entities, must report on the purchase and sale of low-alcohol drinks in the Unified State Automated Information System (EGAIS). According to Article 14 of the Code of Administrative Offenses, for violating the rules for registering alcohol in the EGAIS, an enterprise can be fined 150-200 thousand rubles, an official - 10-15 thousand rubles.


Accounting for draft drinks in EGAIS

To connect to EGAIS, it is enough register on the sitehttp://egais.ru, it is not required to apply to the Federal Service for the Regulation of the Alcohol Market (FSRAR) or other public services.

Read more about what you need to work with EGAIS, read

According to 289-FZ, from October 1, 2018, strong alcohol must be accounted for in a new version of the program - EGAIS 3.0, in which each bottle of alcohol is taken into account by brand. But this does not apply to beer, including draft beer. In EGAIS, it is only necessary to record the very fact of purchasing a consignment of goods (how much beer was received from the supplier) and on a quarterly basis - a declaration of turnover (how much beer was sold).

When stored in a warehouse, the receipt of beer is recorded in Register No. 1, when stored in a trading floor - in Register No. 2. Thus, low-alcohol products are still accounted for according to the rules of EGAIS 2.0.

Retail Sales Log

According to 171-FZ, alcohol sales must be recorded in the Retail Sales Register, which is maintained manually or automatically - in the accounting system or in the Unified State Automated Information System. At the same time, the sellers of draft drinks record not the sale of each portion of the drink, but the fact of the first opening of containers (bottles, barrels, etc.).

Important! If the owner of the outlet neglects the obligation to maintain the Journal, he may receive a fine of 10-15 thousand rubles (if it is registered as an individual entrepreneur) or 150-200 thousand (for legal entities).


Write-off of beer on sale and leveling of balances

The write-off of beer when selling through the EGAIS website is done manually - in the EGAIS, you need to record the Write-off Act with the basis "Retail sale of products". If you use the LiteBox inventory system, beer balances are automatically written off from the register where they are stored.

Be careful! In April 2018, some entrepreneurs already received warnings from Rosalkogolregulirovanie (FSRAR), because they did not carry out alcohol write-off acts before the end of the quarter (for example, products sold on March 30 and 31 were written off to EGAIS on April 1-2 - already in the second quarter).

To fix the error the entrepreneur is obliged to provide explanations to the FSRAR and equalize the balances in the Unified State Automated Information System.

The process of leveling balances can be automated using the inventory program. For example, LiteBox allows you to automatically reconcile balances and generate a write-off act for beer and other low-alcohol products at the end of each shift.

Formation of an alcode declaration and a report according to Form No. 12

According to 171-FZ, catering establishments in the sale of low-alcohol drinks must submit an alcode declaration (form 11). Retail stores that trade through an online checkout are exempt from this obligation and submit a Form 12 report.

To get a consultation


How to automate draft beer accounting in EGAIS

Let's look at how to automate the accounting of alcoholic beverages and workflow in the Unified State Automated Information System using an inventory system - using the LiteBox program as an example.

As noted above, it is enough for retail stores to record invoices for the purchase of low-alcohol drinks in the Unified State Automated Information System and keep quarterly sales records.


In the commodity accounting system, the status of each invoice in EGAIS is immediately visible

    sell limit settings

The program can be configured permitted time for the sale of alcohol in accordance with the laws of your region.

    scanning an illegible stamp

If you have strong alcohol in your assortment, you know that a degraded bottle is impossible to sell. LiteBox allows you to request a copy of the brand from EGAIS in order to sell the goods in the usual way.

In addition, the accounting systemLiteBox allows you to automate trading processes that are not related to alcohol accounting: purchases, inventory control, marketing, remote control and much more. And any questions related to the online cash register, inventory system and work in the Unified State Automated Information System will help to solve the round-the-clock technical support service. Learn more about the LiteBox inventory service!


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All operations for the movement of alcoholic products must be recorded in the EGAIS (Unified State Automated Information System), including the retail sale of such products.

It is not required to transfer data to EGAIS for the retail sale of alcohol in places where public catering services are provided, in some settlements with up to 3,000 people and no Internet, as well as for the following products: beer, beer drinks, cider, poire and mead.

Data transfer between 1C Retail and EGAIS is carried out using UTM (universal transport module), while information about alcohol is encrypted in a barcode that is on the product and scanned during the sale.

The sale of alcohol-containing products is processed at the cashier's workplace. Previously, in the system for such goods, a transfer must be made to register N2 of the EGAIS.

The method of working with alcohol-containing products is slightly different from the sales of other products. You need to go to the RMK (managed mode) of the Sales section and open the cash register shift. To add an alcohol item to the list of goods for sale, you need to read its barcode.

When setting up the program in the Alcohol Accounting subsection, the start date for displaying retail sales in the Unified State Automated Information System is set, starting from it for products subject to labeling, the program will start asking for the brand code.

The sign of the presence of marking is set in the Type of product.

If the excise stamp code is not read, the system will remove the line with this position from the list of selected goods.

Using the system settings in the RMK, you can display additional information fields of the item.

After the goods are picked up and the buyer has paid for the purchase, before printing the check, the system will automatically send information about the sale of alcohol-containing products to EGAIS. In response, a confirmation must be received from the unified state system and it will be displayed on the check in the form of a QR code, or a set of characters if the CCP does not support printing of this format. Using the information on the check, the buyer can at any time obtain information about the purchased product by going to the official website of the Unified State Automated Information System.

The transfer of data to the Unified State Automated Information System on the retail sale of low-alcohol products is not mandatory and is carried out at the request of the organization.

To exchange data between 1C Retail and EGAIS on sales of these products, you need to set the flag Upload sales of non-marking products to EGAIS in the system settings.

The transfer of these data to 1C Retail is carried out not on the basis of a punched KKM Check, but according to the documents of the Retail Sales Report, which is created when the checkout shift closing operation is performed.

The return of sold alcohol-containing products is carried out in the same way as the return of other goods:

If the sale was registered during the current cash register shift, then the Refund command opens a window for selecting a previously entered sales receipt for which a refund must be issued.

If the product was sold not on this shift, then the return is issued using the Return of goods from a retail customer processing triggered by the Return customer command.

For any return option for labeled products, you will need to indicate the code of the excise stamp if the labeled product is returned.

About the procedure for accounting for beer in EGAIS

Federal Law No. 182-FZ of June 29, 2015 introduced a phased procedure for the transfer of information to EGAIS by IP (individual entrepreneurs) and organizations.
For organizations engaged in trading operations with alcoholic products, including beer, their own terms for the transition to work with EGAIS are provided.

So, from January 1, 2016 The following organizations must record in the Unified State Automated Information System: 1. retailers of alcoholic beverages in urban and rural settlements (in terms of confirmation of the fact of purchase); 2. engaged in the retail sale of alcoholic products in the provision of catering services (in terms of confirmation of the fact of purchase).

From July 1, 2016 reflect data in the Unified State Automated Information System of organizations engaged in the retail sale of alcoholic products in urban and rural settlements of Crimea and Sevastopol (in terms of confirmation of the fact of purchase).

From October 1, 2016 it is necessary to control the correct balances in EGAIS. With regard to the sale of beer, it is necessary to write off the sold products from the balance no later than the next day of the sale. It is also necessary to write off damaged or stolen goods. When checking, the FS RAR can compare the balances according to the Unified State Automated Information System and the actual balances of products.

Thus, the EGAIS system for beer must be used to record the fact of purchase and any write-offs of beer. Organizations and individual entrepreneurs are connected to EGAIS using a universal transport module (UTM). When purchasing alcoholic beverages, organizations and individual entrepreneurs are required to confirm consignment notes (TTN) in the Unified State Automated Information System.

Rules for maintaining the Journal "accounting for the retail sale of alcoholic products" in the sale of beer
By order of Rosalkogolregirovaniya No. 164 dated June 19, 2015, the Journal "accounting for the retail sale of alcoholic products" was approved. In accordance with the said order, from January 1, 2016, the Journal is required to maintain: 1. organizations engaged in the retail sale of alcoholic or alcohol-containing products; 2. Individual entrepreneurs engaged in the retail sale of beer and beer-based drinks.

The Unified State Automated Information System and the Journal of "Accounting for the retail sale of alcoholic products" are intended not only for bottled alcoholic products. The use of EGAIS for draft beer is also necessary.

The law obliges entrepreneurs to reflect information in the Journal no later than next day after the fact of retail sale of each bottle of alcoholic products, including beer, or after opening the container when selling beer (and other alcohol) in bottling. Violation of this requirement entails significant penalties for entrepreneurs:

  • 150-200 thousand rubles - for legal entities;
  • 10-15 thousand rubles - for individual entrepreneurs.

Also, in accordance with the Federal Law 171-FZ "On Alcoholic Products", alcohol, including beer, not reflected in the Unified State Automated Information System is subject to seizure.