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 on 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 the Federal Service for Regulation of the Alcoholic Products 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 retailer work in the EGAIS system begins with the delivery of the order itself. 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.
Alcohol or beer declarations- this is one of the types of reporting that is submitted individual entrepreneurs and organizations in Federal Service Rosalkogolregulirovanie.
Such a requirement was established by 171-FZ by law in 2012. Additional regulatory legal acts establish the procedure, terms, rules and forms for submitting declarations.
A complete list of documents can be found in the section.
Filing alcohol declarations carried out via the Internet using an electronic signature. The obligation to submit alcohol and beer declarations falls on organizations and individual entrepreneurs that sell alcohol or beer.
Who needs to draw up and submit declarations for alcohol and beer:
- Catering establishments (cafes, bars, restaurants)– submit declarations for alcohol and beer according to forms 11 and 12. If the catering does not have a license to sell alcohol, only beer or drinks based on them (cider, poiret and mead) are traded, only a declaration for beer is submitted;
- Retail Stores- they also submit both forms of declarations, if there is no license to sell alcohol, only a beer declaration is submitted.
- Individual entrepreneurs- Individual entrepreneurs cannot obtain a license to sell alcohol, they can only sell beer and drinks based on it. Accordingly, only a beer declaration is submitted.
Beer declaration for individual entrepreneurs and organizations is submitted in accordance with form No. 12 - Producers of alcoholic beverages and beer, as well as wholesale organizations – provide declarations in forms 1 to 10.
Deadlines for submitting declarations for alcohol and beer in 2018-2019.
Alcohol and beer declarations are submitted quarterly at the following deadlines:
2018:
- 1 quarter 2018 from 04/01/2018 to 04/20/2018 inclusive
- 2nd quarter 2018 from 07/01/2018 to 07/20/2018 inclusive.
- 3 quarter 2018 from 01.10.2018 to 22.10.2018 inclusive. (The last reporting day 20.10.2018 falls on a day off. In accordance with Article 193 of the Civil Code Russian Federation If the last day of the reporting period falls on a non-working day, the deadline shall be considered the next business day following it. The next business day is Monday 22 October 2018.)
- 4th quarter 2018 from 01/01/2019 to 01/21/2019 inclusive. (A similar situation as for the 3rd quarter of 2018.)
2019:
- 1 quarter 2019 from 04/01/2019 to 04/22/2019 inclusive
- 2nd quarter 2019 from 07/01/2019 to 07/22/2019 inclusive.
- 3rd quarter 2019 from 01.10.2019 to 21.10.2019 inclusive.
- 4th quarter 2019 from 01/01/2020 to 01/20/2020 inclusive.
In 2019 deadlines for submission of declarations for alcohol and beer fall on a day off of all reporting quarters, except for the 4th quarter. Therefore, the last reporting day of the weekend is transferred to the first working day.
Features of filling out the FSRAR declaration
Declaration on alcohol filled in according to .
The section of the declaration (Table 11-2) contains data on purchases of alcoholic products, broken down by types of products, manufacturers and suppliers, indicating the numbers and dates of the TTN.
When filling out the declaration, the manufacturers indicate only the name, TIN, KPP, the suppliers indicate the license numbers and their validity periods.
Section 11-1 of the declaration contains data on sales of alcoholic beverages.
Beer Declaration filled in by . It is almost identical to the declaration for alcohol, the only difference is that it is not necessary to indicate the licenses of suppliers. Because the sale of beer is not subject to licensing. The remaining fields are filled in similarly to the alcohol declaration.
Declaration on beer for organizations or individual entrepreneurs when selling draft beer.
When the income part of the declaration is filled out, there are no questions here, this part is the same for everyone. We fill in manufacturers, suppliers, invoice numbers and volumes of product purchases.
But how to form the expenditure part of the declaration when beer is sold on tap?
After all, it is difficult to determine how much beer is left in an open keg.
Answer: If a keg is opened, then it can be considered as sold in its entirety. Those. when forming the balance, we count the number of closed kegs.
Features of filling out a declaration on alcohol for public catering
Alcohol declaration for catering filled in in the same way as for the store, the part of the declaration, which indicates the incoming part, is the same for everyone.
How can a catering company calculate the correct balance in the declaration? Do I need to calculate the remaining alcohol in open bottles?
Answer: If you opened a bottle of alcohol or a beer keg or any other consumer packaging, then you can consider this container sold as a whole.
Cancellation of declarations in the FSRAR
Participants in the alcohol market hoped that the arrival of the EGAIS system would cancel the submission of declarations for alcohol and beer. Why submit declarations if the FSRAR sees the purchases and sales of alcohol in real time through the EGAIS retail system.
July 29, 2017 federal law 278-FZ amendments were made to 171-FZ, one of the points was amended in the issue of filing declarations.
For retail stores, which record the sale of alcohol in the Unified State Automated Information System through the cash registers, alcohol declaration from the 1st quarter of 2018 was canceled, but the declaration for beer remained.
Cancellation of the submission of declarations did not affect catering establishments, as well as organizations and individual entrepreneurs that sell only beer. Because these participants do not record sales data in EGAIS. The declaration remains in full.
FSRAR is in no hurry to completely cancel the declaration. This type of reporting will be relevant until the EGAIS system is fully put in order, and market participants are not accustomed to correct work in system.
Attention!
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When applying before the 15th day of the month of the reporting period to the FSRAR, a promotion is held at reduced prices:
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Declaration on alcohol (ALL REGIONS) |
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Already on January 15, EGAIS will be updated in terms of processing acts of putting alcohol on the balance sheet and writing off when selling at retail. However, many users have not yet fully understood some points. We offer answers to the most popular questions from representatives of the catering industry.
General issues
Why can't you write off alcohol without a scanner?
From January 15, in the write-off acts during the sale will be controlled presence of a brand. If it is not there, RAR will send a refusal. That is, for public catering, the same rules for controlling duplicates will apply as for retail.
Note! New requirements are not made dependent on turnover. This means that absolutely everyone will have to acquire a scanner, even the smallest points of sale.
The scanner will be needed by all catering establishments that sell alcohol
Do I need to scan the goods upon receipt?
From July 1, products will be entered into invoices by brand, and into electronic documents each item will have its own code. However, there is no requirement to scan the invoice. Although PAP recommends that this be done to check the lot upon acceptance.
What products are covered by the requirement?
Only for hard alcohol. If a store sells beer and similar drinks (cider, mead, poiret), then nothing will change for it in terms of scanning.
Accounting and reporting issues
Is it necessary in 2018, as before, to submit an alcohol declaration once a quarter? FSRAR was going to cancel the declaration.
Yes, as long as order is maintained. Most likely, reporting will be canceled in 2019.
Officials promise to cancel reporting in RAP in 2019
Should the data be matched between the declaration sent to the RAR, the actual balances and the information in the Unified State Automated Information System?
As for public catering, there will be no correspondence. The fact is that in the declaration the implementation is reflected in portions, while in the EGAIS the whole bottle is taken into account at once. That's why the lack of an exact match between the specified data in catering enterprises is the norm.
Should the data of the sales journal and write-off acts in the Unified State Automated Information System match?
If we are talking about an electronic sales journal in personal account EGAIS, then such compliance will be maintained automatically. After all, it is formed on the basis of the data contained in the . But the sales journal, which is kept on paper or in the inventory system, can be filled out at different times:
- when opening a transport container (box);
- when opening the bottle.
In the first case, discrepancies cannot be avoided. RAR explains this as follows: data electronic journal in the EGAIS LC and the "paper" sales journal may not match. The journal in your personal account is, in fact, a type of report generated according to the information transferred to the Unified State Automated Information System. The priority is always the magazine that the seller maintains independently. It must still be filled out and, if necessary, submitted for verification.
Technical questions
How is the mechanism of protection against the resale of a bottle of alcohol implemented?
If we focus on how it works in retail, then the system is as follows:
- the cashier reads the data from the stamp;
- they enter the RAR (if there is a connection) and are checked against the information already available;
- if a bottle with such parameters was previously sold, a warning will appear stating that it is impossible to sell it.
If at the time of contacting EGAIS there are interruptions in communication, then the sale will go through. After the connection is restored, the data about it will be transferred to the Unified State Automated Information System, and the fact of re-implementation will emerge. In this case, you will have to figure out why it happened, and explain with Rosalkogolregulirovanie.
In catering, most likely, it will be a little simpler. When you try to send a write-off act that contains a previously used barcode, EGAIS will refuse. In this case, it will be explained that its cause lies in the already used code.
Note! RAR has not yet confirmed that protection will be implemented in this way. There is a small chance that a protection mechanism will not be provided at all. This means that when sending the act of debiting there will be no verification - the document will go to EGAIS anyway. And in the case of a resale, PAP will later report that the previously sold bottle was written off.
Scanning of alcoholic products during the sale
Are there any features of choosing a scanner? How to connect it?
There are no features. Any 2D scanner that recognizes pdf-417 and datamatrix barcodes will do.
It is not a complicated procedure. As a rule, it is enough just to connect it to the cash register.
Will the update require any action from the user?
No, in the general case, the EGAIS update will occur automatically. If there are technical problems, you will need to update the system manually.
Why can't I write off an open bottle on FB-*****?
The given code is non-unique - it contains only information about the batch of alcohol. The idea of the update is to keep track of the fate of the party go to tracking a specific bottle by its brand.
Special situations
How should nightclubs write off alcohol, given that alcohol is sold in large volumes?
Be that as it may, it is necessary to comply with the requirements of the law. And they are as follows: all bottles opened during the day must be written off by the end of the shift of the next working day.
This can be done in two ways:
- During the day, the bartender marks each open bottle, and at the end of the shift, writes off all marked bottles.
- Before the alcohol is shipped from the warehouse to the club, the bottles are scanned and written off. This option is possible in cases where it is clear in advance how much alcohol will be consumed per shift.
Sometimes the question arises about the legitimacy of the second option. Theoretically, inspectors can question it, because the bottles are not opened during the actual sale. But in practice, most often this method does not raise questions - it is clear to the inspectors that alcohol disperses very quickly in a nightclub. It is more expedient for clubs to use this particular method - although it is a little risky, it greatly simplifies the accounting of alcohol.
In clubs, it is very difficult to account for alcohol in portions.
Note! It is impossible to use this approach to write off products in the warehouse! FSRAR will immediately see that the products that have just arrived have been written off. This can be seen by comparing the date of confirmation of acceptance and the date of the write-off act, as well as comparing the headings in these documents. As a result, a fine will follow, since such a write-off violates the rules. Indeed, from the receipt of goods at the warehouse to its sale to the consumer, it can take quite a long time.
Why can't you scan and write off all the bottles at once?
Introducing a new procedure for displaying data on sales in public catering, PAP has incorporated a certain logic into it. It consists in the fact that the bottle must be uncorked at the time of sale. This is due to the ban on the sale of takeaway alcohol in public catering. Theoretically, of course, you can open and write off all the reserves at once, and then leave them to wait in the wings. But this is contrary to the requirements of the RAP. And as mentioned above, the service easily monitors such moments and imposes fines.
Did the visitors of the establishment order a whole bottle of alcohol? How to make a sale correctly?
In accordance with the law 171-FZ, in catering you can sell alcohol after opening the bottle. Accordingly, you need to scan and open it at the checkout, and then send the write-off act. Or, alternatively, the stamp can be photographed, and after the sale, scanned and written off.
Implement alcoholic drinks in bars, restaurants, cafes and clubs you can only pour
What happens if you sell a bottle without scanning it? That is, alcohol was sold to take away.
In this case, this bottle will hang on the remnants. There will be a discrepancy between the actual balance and what is listed in the system. This is a violation - you will have to explain to the RAP. Perhaps they will go forward and help write off the bottle without a fine.
The Federal Tax Service (FTS) intends to take the second step after the launch of online cash desks, which will allow abandoning the declaration mechanism for working with companies. This will significantly simplify the workflow, leave the need to maintain a large staff of accountants in the past and increase the efficiency of the system as a whole. This was reported to Izvestiya by the deputy head of the department, Daniil Yegorov, who stressed that this was a prospect for a distant future. The revolutionary plan of the Federal Tax Service can be realized through the use of advanced technology blockchain (decentralized database that runs, for example, Bitcoin cryptocurrency).
According to Daniil Egorov, the transition to a no-declaration mechanism will be the next and strategic step after online cash registers, which will be launched in 2018. Blockchain technology allows you to create distributed data storage systems with the identification of each user and the security of access.
The press service of the Federal Tax Service explained that blockchain technology is not an alternative to filing declarations.
The technology is currently being studied by the service, but it must be understood that the use of blockchain in state structures is possible only after entering of specific software solutions into the register of the Russian software of the Ministry of Telecom and Mass Communications and certification of FSB or FSTEC of Russia, - emphasized there.
The deputy head of the Federal Tax Service said that the current scheme is heavy and creates a lot of inconvenience for all its participants.
Taxpayers make deals, carry out transactions, document it, put it into their computers, make postings, then enter everything into analytics, then into synthetics, then into declarations, then they transfer it to us, and we begin to turn it all back, - Daniil Egorov explained the complexity of the current process of exchanging information with the tax. - And now let's assume the situation that we can smoothly, accurately, automatically check the data that comes to us in the tax office. And these data begin to be checked not when they come to us, but when they are formed on board the taxpayer.
According to Daniil Egorov, if the tax office gets access to primary data, then the need to file declarations will disappear.
If we use such a model, then the tax authorities will simply aggregate the data themselves, and the taxpayer will confirm them. This is a breakthrough in terms of developing control, he added.
In the middle of summer, a law was passed on the launch of online cash registers in 2018. The transition to such cash register equipment for newly registered equipment, it is provided from February 1, 2017, for currently used equipment - from July 1, 2017. Those who now have the right not to use cash registers must register an online cash desk by July 1, 2018. In accordance with by law the buyer or recipient of the service will be able to receive a check not only in paper, but also in in electronic format.
In addition, since last year automated system control over the collection of VAT - ASK VAT-2. All VAT returns are filed electronically, the book of purchases and sales is attached to the declaration, and all tax reporting rushed to data centers. VAT declarations undergo an automated cameral tax audit, as a result of which taxpayers who make mistakes are required to provide explanations on control ratios or discrepancies in invoice data.
ASK VAT-2 allows you to compare the data of invoices of the buyer and the seller, to build chains of counterparties.
Renunciation of declarations is an ambitious and complex project, the success of which depends primarily not on technological solutions, but on the political will and speed of obtaining all the necessary approvals from various structures and departments, says Marketing Director of BCS Broker Ruslan Smirnov.
In the event that the authorities really decide to radically improve the efficiency of the system tax accounting, which is quite reasonable, since with the help of blockchain you can significantly save on data administration, as well as ensure any checks and audits in real time, technology partners will be found very quickly, there are already a number of companies on the market that can provide such services to large state and private entities, he continues.
Ruslan Smirnov recalled that blockchain technology is already being used by the National Agency for Registration of Economic Entities of Georgia, the back office of Citibank.
Although at the beginning of the year it seemed that the issues of blockchain implementation would be relevant only in a few years, - Ruslan Smirnov noted.
Business Russia co-chairman Anton Danilov-Danilyan agrees that this will help businesses reduce costs, because connecting accounting to the FTS service is cheaper than having a whole staff of accountants who generate reports for the tax.
For conscientious entrepreneurs, the days when it makes sense to hide something from the tax office are long gone. Therefore, this, of course, will be interesting for conscientious entrepreneurs, it will reduce costs, - he believes.
At the same time, Anton Danilov-Danilyan sees two circumstances that may delay the use of the blockchain. This is the need to spend more time on developing existing technologies for the electronic exchange of tax information, as well as agree with the Central Bank on the possibilities of using the blockchain.
The press service of the Central Bank noted that the technology of distributed registries is not prohibited Russian legislation and its application is at the discretion of the companies or departments themselves. The Bank of Russia itself is not opposed to using the blockchain. On Thursday, the regulator announced the launch of a prototype "masterchain" (a system for exchanging information between participants in the banking market).
An official representative of the Ministry of Finance told Izvestia that the idea deserves attention.
It is necessary to evaluate the effectiveness and technical feasibility of its implementation,” he added.
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 (with the exception of the retail sale of 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 - 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 last 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 industrial exploitation. 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. In this way, retail alcoholic products in trade facilities without stationary trade equipment are not allowed. These changes will come into force after ten days from the date of official publication.
