On January 1, 2018, amendments to Federal Law No. 171-FZ “On state regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products” (changes are regulated by Law No. 278-FZ of July 29, 2017).
The main change in the procedure for submitting an alcohol declaration in 2018 should be considered the cancellation of declaration No. 11 on strong alcohol for certain participants in the alcohol market.
Form 11 has not been canceled for everyone. Sellers of strong alcohol have the right to do so. From January 1, 2018, Article 14 of Federal Law 171-FZ is valid in new edition adopted federal law 278-FZ.
Sellers of hard liquor will be exempted from the obligation to file a Form 11 declaration if two conditions are met:
- implementation alcoholic products under a retail license (with the exception of retail alcoholic products in the provision of services Catering);
- during the implementation, each bottle is scanned for fixation in the Unified State Automated Information System.
The cancellation of form 11 does not affect the deadlines for submitting the declaration for the fourth quarter of 2017, it is important to submit reports before January 20, 2018, and adjustments - before April 20, 2018.
Will there be a cancellation of the alcohol declaration for retail in 2018
Filing of the declaration according to the 11th form remained obligatory for:
- catering organizations;
- retailers alcohol, which may not record sales in the Unified State Automated Information System due to work in settlements without an Internet connection (clause 3, clause 2.1, article 8 171-FZ).
Despite the abolition of form 11, sellers of any alcohol are required to record sales and balances in the Unified State Automated Information System. In addition, the declaration of form 12 (for beer products) remained mandatory.
Starting from January 1, 2018, the barcodes of federal special and excise stamps must be indicated in the write-off reports with the reason "Sale". An additional field will appear in the write-off act for entering the value of the barcode from the brand.
In order to indicate the products in the write-off act during the sale, it will be necessary to read the brand using a 2D scanner.
What are the reporting deadlines for alcohol declaration in 2018
The procedure for fixing a sale in EGAIS:
- the person responsible for the write-off (merchandiser, administrator or director) scans the stamps on the bottles opened for the shift. He can do this during the shift, filling out the sales ledger, or at the end of the shift;
- on the basis of the journal, a write-off act is created with the reason "Sale". An additional check has been introduced when recording acts of writing off products from both registers of balances in the Unified State Automated Information System, which provides for the mandatory indication of data on bar codes with FSM / AM, which marked sold products.
The write-off mechanism for non-marking products (beer, beer drinks, cider, poiret, mead) remains unchanged. In case of violation of the requirements, organizations face a fine in the amount of 150,000 rubles.
The format change is associated with the introduction of piece (blot) registration of labeled alcohol in the EGAIS. Such accounting will allow the regulator to know about each unit of production and the stages of its movement from the manufacturer to the final consumer. Thus, the state intends to stop the sale of counterfeit alcohol.
Transition times:
- until February 1, 2018 - test period. EGAIS will accept documents of version 2 and 3;
- from February 1 to July 1, 2018 - a transitional period. EGAIS will accept documents of version 2 and 3;
- from July 1, 2018 - industrial exploitation. EGAIS will only accept version 3 documents.
Reporting deadlines in 2018 for alcohol sellers, for whom the obligation to provide alcohol declarations remains:
- for the I quarter - until April 20, 2018,
- for the II quarter - until July 20, 2018,
- for the III quarter - until October 22, 2018,
- for the IV quarter - until January 21, 2019.
Currently the most important topic for subjects retail is EGAIS. It has become relevant ever since the time when the bill on the introduction of the Unified State Automated Information System was just being developed.
Now EGAIS is actively entering our lives, making this very life easier for someone, and for someone this system- like a bone in the throat. What is the essence of EGAIS, and what changes will come into force in 2018? So, in the article we will try to reveal the question of the need for such a system as best as possible and tell you what innovations will be present in EGAIS 2018.
Above, you could already read the transcript of the EGAIS. This is a government automated Information system. But it is better to say in other words - this is a huge database that contains a huge amount of information regarding alcoholic products in the territory of the Russian Federation. At the same time, alcohol can both be produced on the territory of the country and be imported.
Of course, the EGAIS database contains not only the name of alcoholic beverages - there is also a composition, a percentage of strength, volume and, of course, information about the manufacturer.
EGAIS personifies a tool for controlling the circulation of alcoholic beverages in our country. It is this system that should help fight counterfeiting, the number of which may increase due to. With the help of EGAIS, one can observe the entire cycle of the so-called "path" of a single bottle of alcohol from the manufacturer or importer to the consumer: Importer / Producer - Distributor - Retail store - End buyer.
If we talk about the goals of introducing EGAIS into Russian realities, there are a lot of them. But, nevertheless, the most important thing can be singled out - this is a significant reduction in counterfeit alcoholic products. If we take into account the well-known data that the counterfeit of this type of product in Russia is about 35%, then the shortfall financial resources in the country's budget is really large scale.
System in action
Let's start with the fact that any manufacturer's excise stamp, which can be found on a bottle of alcohol, carries certain information, consisting of letters and numbers. We see a barcode that reveals information about the manufacturer, composition, date of import or release, as well as the time and place of the spill.
Others are encrypted in the code unique characteristics any bottle. The same information is recorded by the manufacturer or importer in the EGAIS alcohol accounting system.
To better understand how it all works, imagine the following. The buyer in the store takes a bottle of alcohol and goes to the cash registers, where the cashier is required to read the barcode imprinted on the bottle using a special scanner.
Important note: the scanner located at the checkout must necessarily read the 2D barcode, because the PDF417 code, which alcohol is currently labeled with, is not the simplest and not any scanner can provide the ability to read such a code. Also, the 2D scanner must be equipped with imaging technology.
Now the information that the scanner read will fall into the cash register software. The information is then transferred to software module EGAIS. Thanks to the software key electronic signature data is encrypted and transferred to the EGAIS system. All information received with the help of a scanner and encrypted with a crypto key is kept by Federal Service regulation of the alcohol market.
After purchasing alcohol, the buyer receives a receipt from the cashier containing a 2D barcode confirming that the fact of sale has been recorded in the EGAIS system. Even if the amount of alcohol purchased exceeds one bottle, only one code will be printed on the receipt.
Using a smartphone and a special program, the buyer himself will be able to verify the authenticity of the purchased alcohol. But, logically, the latter should not make sense, since in the case of a counterfeit, the barcode is simply not considered a scanner at the checkout and the system will block the sale of counterfeit products.
But for a retailer, work in the EGAIS system begins with the very delivery of the order. When receiving alcohol from a supplier, the retailer must verify the actual number of bottles with the data indicated in the paper and electronic invoice. If the information has converged, you need to upload all the data on the received alcoholic products to the cash register program installed according to all the requirements of the Unified State Automated Information System.
Terms of connection to the EGAIS system
In 2018, changes in the system of retail trade in alcoholic products will cover the entire industry. That is, by January 1, 2018, all organizations and entrepreneurs engaged in the retail sale and purchase of alcoholic beverages must connect to the EGAIS system.
It should be noted that now the alcohol declaration for retail trade still remains. But it will be canceled from 2018, when the Unified State Automated Information System will work in full, at all enterprises that sell alcohol.
From January 1, 2018 new order will come for organizations selling alcoholic beverages at retail in the Crimean villages and in Sevastopol. Also, from January 1, all private entrepreneurs who purchase beer drinks, cider and others like them should connect to EGAIS if they pursue the goal of further retailing of these products in the villages of Crimea and Sevastopol.
In this article, we will talk about the abolition of form 11, the obligatory scanner for public catering and the third format of EGAIS documents.
Form 11 will be canceled, but not for everyone
From January 01, 2018, Article 14 of the Federal Law 171-FZ will sound in a new edition, adopted by the Federal Law 278-FZ.
Sellers of hard liquor will be exempted from the obligation to file a Form 11 declaration if two conditions are met:
– sale of alcoholic products under a retail license (except for the retail sale of alcoholic products in the provision of catering services);
- during the implementation, each bottle is scanned for fixation in the Unified State Automated Information System.
The cancellation of form 11 does not affect the deadlines for submitting the declaration for the fourth quarter of 2017 - reporting must be submitted before January 20, 2018, and adjustments - before April 20, 2018. It is no longer necessary to generate a declaration for the first quarter of 2018 and subsequent ones.
Filing of the declaration according to the 11th form remained obligatory for:
- catering organizations;
- retailers of alcohol, who may not register sales in the Unified State Automated Information System due to work in settlements without an Internet connection (clause 3, clause 2.1, article 8 171-FZ);
Despite the cancellation of Form 11, sellers of any alcohol are required to record sales and balances in the Unified State Automated Information System.
In addition, the declaration of form 12 (for beer products) remained mandatory.
Catering will need a 2D tax stamp scanner.
Starting from January 1, 2018, the barcodes of federal special and excise stamps will need to be indicated in the write-off reports with the reason "Sale". An additional field will appear in the write-off act for entering the value of the barcode from the brand.
In order to indicate the products in the write-off act during the sale, it will be necessary to read the brand using a 2D scanner.
How will the procedure for fixing a sale in the Unified State Automated Information System change for catering? The scenario of work from January 1 can be as follows:
- the person responsible for the write-off (merchant manager, administrator or director) scans the stamps from the bottles opened for the change. He can do this during the shift, filling out the sales ledger, or at the end of the shift;
– on the basis of the journal, a write-off act is created with the reason "Sale". Next, the acts are sent to the Unified State Automated Information System for the past shift.
According to Rosalkogolregulirovanie, from January 01, 2018, an additional check will be introduced when recording acts of write-off of products from both registers of balances in the Unified State Automated Information System, which provides for the mandatory indication of data on bar codes with FSM / AM, which marked sold products.
The write-off mechanism for non-marking products (beer, beer drinks, cider, poiret, mead) remains unchanged.
From January 1, specialists of the Department will conduct information and analytical monitoring of the state of the alcoholic beverage market on an ongoing basis, in case of violation of the above requirements, organizations face a fine of 150,000 rubles.
The second version of the document format will be replaced by the third.
The format change is associated with the introduction of piece (blot) registration of labeled alcohol in the EGAIS. Such accounting will allow the regulator to know about each unit of production and the stages of its movement from the manufacturer to the final consumer. Thus, the state intends to stop the sale of counterfeit alcohol.
How the transition to the new format will take place is described in the explanation on the EGAIS website. Transition times:
– from February 1 to July 1, 2018 transitional period. EGAIS will accept documents of version 2 and 3;
– from July 1, 2018, commercial operation. EGAIS will only accept version 3 documents;
Amendments to checks of acts of writing off products with the basis “Sale”
In addition, according to the Law of the Lipetsk Region dated December 25, 2017 No. No. 146-OZ “On Amendments to the Law of the Lipetsk Region “On the Regulation of Issues Related to the Circulation of Alcoholic Products in the Territory of the Lipetsk Region” Part 1 of Article 5 of the Law of the Lipetsk Region of December 29, 2012 No. 118-OZ was supplemented with the following paragraph: in stationary retail facilities without the use of stationary commercial equipment designed for display and demonstration of alcoholic products. Thus, the retail sale of alcoholic products in trade facilities without stationary trade equipment is not allowed. These changes will come into force after ten days from the date of official publication.
2017-05-12 20:02:56
The cancellation of declarations for companies operating in the alcohol market, scheduled for October 2016, is getting closer: the Ministry of Finance has begun to prepare the relevant amendments. However, market participants fear that only large players working with EGAIS will be able to get rid of paperwork, while small enterprises, for which declaration is the most expensive, will retain this form of reporting.
The Ministry of Finance is preparing amendments to the 171-FZ on the state regulation of alcohol, abolishing the mandatory declaration of the production and circulation of alcoholic products. This follows from the ministry's letter to Opora Rossii.
It says that the cancellation of the declaration will affect those manufacturers, distributors and retailers of alcohol who record the relevant information in the Unified State Automated Information System. The Ministry of Finance clarified that the norms necessary for this were included in the bill of Senator Sergei Ryabukhin, which has already passed the first reading in the State Duma. The bill was developed to eliminate duplication of data recorded by the Unified State Automated Information System, the ministry noted. Earlier, Deputy Finance Minister Ilya Trunin said that paper declarations are not necessary if information is transferred to EGAIS at all stages. "And this applies not only to beer," he emphasized.
The cancellation of the declaration for alcoholic products was supposed to take place in October last year, follows from the Strategy for the Development of Small and Medium-Sized Businesses until 2030 (approved by the government in July 2016). Filing declarations is the most burdensome for small and medium-sized businesses, emphasizes Aleksey Nebolsin, a member of the Presidium of Opora Rossii. According to him, a small brewery has to spend 30-50 thousand rubles. per month for the maintenance or attraction of the necessary specialist. Earlier, Opora contacted Prime Minister Dmitry Medvedev with a request to expedite the process of canceling the declaration. Then the organization emphasized that the provision of declarations on the volume of production and retail sale of alcohol is an excessive form of reporting, since all the necessary information is already contained in the Unified State Automated Information System.
EGAIS for alcohol producers was launched in 2006. Ten years later, from January 1 last year, wholesalers were connected to it, and from July 1 - retail operators.
As Mr. Nebolsin recalls, breweries and producers of cider, poiret and mead record data on their products using meters included in the EGAIS system. Those who produce less than 300,000 decalitres of such drinks per year report on their products with the help of declarations, entering data into the Unified State Automated Information System only at the stage of the wholesale sale of goods. "Therefore, we fear that the abolition of declarations will only take place for sufficient large enterprises for whom it is not as burdensome as for the small ones," says Alexei Nebolsin.
In general, the declaration did not solve any problems in the alcohol market, Vadim Drobiz, director of TSIFRRA, believes. “Now it is all the more unnecessary, since with the presence of the Unified State Automated Information System, no one uses the information contained in the declarations anyway,” the expert argues. He emphasizes that the abolition of declarations will free up labor not only in business, but also in regulatory bodies.
The cancellation of declarations for companies operating in the alcohol market, scheduled for October 2016, is getting closer: the Ministry of Finance has begun to prepare the relevant amendments. However, market participants fear that only large players working with EGAIS will be able to get rid of paperwork, while small enterprises, for which declaration is the most expensive, will retain this form of reporting.
The Ministry of Finance is preparing amendments to the 171-FZ on the state regulation of alcohol, abolishing the mandatory declaration of the production and circulation of alcoholic products. This follows from a letter from the ministry to Opora Rossii (Kommersant has a copy). It says that the cancellation of the declaration will affect those manufacturers, distributors and retailers of alcohol who record the relevant information in the Unified State Automated Information System. The Ministry of Finance clarified that the norms necessary for this were included in the bill of Senator Sergei Ryabukhin, which has already passed the first reading in the State Duma. The bill was developed to eliminate duplication of data recorded by the Unified State Automated Information System, the ministry noted. Earlier, Deputy Finance Minister Ilya Trunin said that paper declarations are not necessary if information is transferred to EGAIS at all stages. "And this applies not only to beer," he emphasized.
The cancellation of the declaration for alcoholic products was supposed to take place in October last year, follows from the Strategy for the Development of Small and Medium-Sized Businesses until 2030 (approved by the government in July 2016). Filing declarations is the most burdensome for small and medium-sized businesses, emphasizes Aleksey Nebolsin, a member of the Presidium of Opora Rossii. According to him, a small brewery has to spend 30-50 thousand rubles. per month for the maintenance or attraction of the necessary specialist. Earlier, Opora contacted Prime Minister Dmitry Medvedev with a request to expedite the process of canceling the declaration. At that time, the organization emphasized that the provision of declarations on the volume of production and retail sale of alcohol is an redundant form of reporting, since all the necessary information is already contained in the Unified State Automated Information System.
EGAIS for alcohol producers was launched in 2006. Ten years later, from January 1 last year, wholesalers were connected to it, and from July 1, retail operators.
As Mr. Nebolsin recalls, breweries and producers of cider, poiret and mead record data on their products using meters included in the EGAIS system. Those who produce less than 300,000 decalitres of such drinks per year report on their products with the help of declarations, entering data into the Unified State Automated Information System only at the stage of the wholesale sale of goods. "Therefore, we fear that the abolition of declarations will happen only for sufficiently large enterprises, for which it is not as burdensome as for small ones," says Alexei Nebolsin.
In general, the declaration did not solve any problems in the alcohol market, Vadim Drobiz, director of TSIFRRA, believes. “Now it is all the more unnecessary, since with the presence of the Unified State Automated Information System, no one uses the information contained in the declarations anyway,” the expert argues. He emphasizes that the abolition of declarations will free up labor not only in business, but also in regulatory bodies.
Anastasia Dulenkova
