The alcohol declaration is submitted by all legal entities that have a license to produce, transport or sell alcoholic beverages. It is also rented out to individual entrepreneurs who sell beer/beer drinks. Here we talked about obtaining a license to sell alcohol. In this case, the declaration is submitted not to the tax office, but to the FSRAR (Rosalkogolregulirovanie) and contains data on the production and turnover of alcohol-related products, and not data on income. Let's look at this document in more detail.
Where to submit an alcohol declaration
The alcohol declaration is submitted to the relevant executive authorities, which deal with this issue in a specific region of the country, and to the Federal Social Development Agency. The basis for its mandatory passing is the presence of a valid license. If you have a valid license, you must submit information on the prescribed declaration form. You must submit them even when you have a license, but there is virtually no activity related to the sale of alcohol - the declaration here will be zero, but you must submit it. Your obligation to provide this information ends when your license expires.
What has changed in the alcohol declaration?
So, in 2020, the forms for submitting declarations have changed. The composition of the reporting was partially changed. There have also been changes in the filling. The main difference is the appearance of a new 3rd section. It contains information about returns. The section includes: AP code, dates, invoices, for whom the return is made, customs declarations with numbers. In declaration 7 earlier than 11 there have been changes: now instead of suppliers’ licenses it is necessary to register their type of activity (the one specified in the supplier’s license), instead of the date of shipment, the date of delivery by the supplier has now appeared, the section on import supplies has been removed. In the 8th declaration earlier 12 data appeared on movements within the organization.
What form is the declaration in?
To find out in what form the information must be submitted, read Decree of the Government of the Russian Federation No. 815 of 08/09/2012 (as amended on 12/29/2018) - this document establishes the forms for providing information on the turnover of products classified as alcoholic. But the procedure for filling them out can be found in FSRAR Order No. 231 dated 08/23/2012 (as amended on 06/23/2015)
Important! On January 1, 2020, new rules for recording and submitting declarations on the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products, enshrined in Resolution No. 1719 of December 29, 2018, came into force.
Therefore, we will report using new forms, taking into account the changes made. Why are we talking about declaration forms and not just one form? Please note: the declaration is not the same for everyone. Among those who must submit it are manufacturers, carriers, individual entrepreneurs, and sellers. The latter are also divided into wholesale and retail. For each of these groups of persons associated with the circulation of alcohol there is a declaration form, there are 12 of them in total, some need to fill out several forms at once (for example, for legal entities producing alcohol and alcohol-containing products, you need to submit forms No. 1-4, 7, 10 ). .
Important! On January 1, 2020, Federal Law No. 171-FZ came into force, regulating the abolition of declaration form 11, starting from the first quarter for companies that do not provide catering services, which, when selling strong alcohol, scan each bottle and transmit the information to the Unified State Automated Information System.
Form No. 11 remains mandatory for companies:
- Catering;
- Those who are exempt from recording sales in the EGAIS system due to lack of Internet access;
- Selling alcohol on airplanes;
- Producing beer-containing products no more than 300 thousand deciliters per year, as well as selling them at retail;
- Purchasing products as raw materials, with subsequent processing;
- Transporting unpackaged alcohol-containing products and ethyl alcohol;
- Temporarily storing imported products into the Russian Federation.
Form 12 remains mandatory for companies and individual entrepreneurs selling beer-containing products, cider, mead, and poire in public catering.
Alcohol declaration for beer for the 1st quarter of 2020: how to draw up
The beer declaration form consists of a title page and two sections.
The title page contains information about the reporting individual entrepreneur or company (name, TIN, contact details, etc.) and is filled out in accordance with clause 2 of Order No. 231.
Section 1 includes information on receipts, sales and other disposals of beer and drinks, as well as incoming and outgoing balances at the beginning and end of the period by manufacturer.
Section 2 contains data on suppliers or manufacturers of sold products.
Section 3 is completed when returning products to the supplier.
To correctly fill out the beer declaration, you must familiarize yourself with the procedure specified in paragraph 14 of Resolution No. 231, which indicates line by line how to fill out the report.
Beer declaration form 12 is filled out on the basis of customs declarations and waybills (BW), which contain all the necessary information:
- No. TTN,
- Date of preparation,
- supplier information,
- type of product and its volume,
- name of the manufacturer or importer if the manufacturer is a foreign person).
The volume of production is indicated in deciliters.
Format and deadlines for submitting an alcohol declaration
The alcohol declaration is submitted only in electronic format. Information on forms No. 1-10 is submitted to the FSRAR, and No. 11-12 - to the state executive authorities at the place of registration. Those engaged in retail must also send an electronic copy of the document to the FSRAR - one day is given for this after submitting the declaration to the relevant government agency at the place of registration.
The deadline for submitting the document is the 20th day of the month following the end of the quarter. Accordingly, during the year the declaration is submitted until January 20 / April / July / October.
Since the declaration is submitted electronically, you will have to issue an electronic digital signature, download and install special software and go through the registration process in your personal account on the website of the regional authority that issues the relevant licenses (you can read about all this on the FSRAR website). You prepare a file for the declaration itself, sign it using an electronic digital signature, encrypt it and send it through your personal account. In it you should receive a receipt with a two-dimensional barcode, which will confirm the fact of delivery of the document.
If you find an error in a document that has already been sent, it can be corrected by correcting the sent file, but all corrections must be justified in writing and supported by documents.
Answers on questions
There is a lot of information on this topic on the Internet. But it is often quite contradictory (the World Wide Web, whatever you wanted). Therefore, many questions arise. We will try to answer the most important of them.
Who must submit a declaration on alcohol when selling at retail?
This:
- LLC or individual entrepreneur whose activity is the retail sale of beer or drinks made from beer;
- organizations whose activities include the retail sale of strong alcoholic beverages.
Attention! If an enterprise carries out retail sales of two types of alcohol (beer and spirits), then before January 1, 2018 it was required to submit 2 declarations: one for beer (Form No. 12), the second for strong alcohol (Form No. 11). In 2020, Form No. 11 was abolished for some participants in the alcohol market - read more about this HERE.
By the way, from 2020, all sellers of alcoholic beverages are required to use cash register equipment, with the exception of individual entrepreneurs on UTII and PSN, who can take advantage of the deferment (read more about the transition to online cash registers HERE).
Where to submit?
After filling out the declaration, it must be submitted to local executive authorities (check in your region) and to the Federal Service for Alcohol Regulation (FSRAR).
What is the correct order of submission?
Reports can be submitted to the authorities of a constituent entity of the Russian Federation both in paper and electronic versions. In FSRAR, it is accepted exclusively in electronic form - the paper version will not work. This requires the use of a specialized program and the presence of an electronic digital signature obtained from an accredited certification center (where to find it - read HERE).
Attention! If you used an electronic signature to carry out other activities and intend to use it when submitting an alcohol declaration, then do not try to do this - you must obtain a separate digital signature certificate that meets the requirements of the FSRAR. But absolutely any program can be used.
Until what date is it due?
Quarterly, before the 20th day of the month following the reporting period. But do not think that the date of submission will be the day of the month when the shipment was made - you must wait for a response that the declaration has been accepted. That is why it is better to do everything in advance. Do not wait until the last day, otherwise there is a risk of delay, followed by penalties.
If the deadline falls on a weekend, the date is moved to the next working day.
Do cafes, restaurants and outlets selling bottles need to submit alcohol reports?
Yes, without fail - this activity relates to the retail trade of alcohol and beer.
If alcoholic beverages were not sold throughout the entire quarter, what should you do?
In this case, a so-called zero declaration is filled out. Features of filling it out are as follows:
- the details of the enterprise are indicated;
- product balances are transferred to the beginning of the quarter;
- The implementation fields remain empty; entering zeros is not necessary.
As you can see, there are many difficulties when filling out and sending reports on beer and alcohol. But is it possible to make this process easier?
When to serve
Companies and entrepreneurs conducting activities related to the circulation of electronic signatures and ASSPs are required to report quarterly. But there are exceptions. For all alcohol declarations from appendices No. 1 to No. 8, quarterly reporting is required. But reports on applications No. 9, No. 10 and No. 11 - once a year.
Despite the numerous reporting forms, the deadlines for submitting the EGAIS declaration for beer, wine, champagne and other alcoholic and alcohol-containing products are the same. The quarterly form must be submitted no later than the 20th day of the month following the reporting quarter. Submit annual forms to inspectors no later than February 15 of the year following the vintage. Approved deadlines for submitting the declaration in 2020:
- 1st quarter - 04/20/2020;
- 2nd quarter - 07/20/2020;
- 3rd quarter - 10.20.2020;
- 4th quarter 2020 - 01/20/2021.
If the date for submitting the alcohol report falls on a holiday or weekend, the deadline will be postponed. The report is submitted on the first working day after the reporting date. For example, the deadline for submitting a beer declaration for the 1st quarter of 2020 falls on 04/20/2020. No transfer provided.
Unified rules for filling out the declaration
For quarterly reporting forms, general recommendations for completion are provided. The standards are enshrined in a separate order of the Federal Service for Regulation of the Alcohol Market No. 231 dated August 23, 2012.
Separately, officials highlighted the requirements for the design of the title page of the alcohol declaration. It contains the required details:
- Reporting period.
- The type of documentation provided is primary or corrective.
- Information about the company or entrepreneur who prepared the report.
- Data on all separate divisions and retail outlets, objects.
- TIN, checkpoint and address of the place of business.
- Information about the signatory - the person who certified the report. For example, the director of a company.
- Date of submission of the report to controllers.
In addition to the requirements for the design of the title page of the alcohol declaration, pay attention to other important rules:
- Reflect information only for the reporting period (quarter), you cannot fill out the report with an accrual total;
- convert volume indicators into deciliters or tons, indicate numbers accurate to the third decimal place;
- If the product has not gone through the full processing cycle, then do not include information about it in the reporting.
IMPORTANT!
It is not allowed to use outdated alcohol declaration forms. Example: filling out the alcohol declaration in Form 12 has been cancelled! Instead of the old form, fill out the updated Appendix No. 8 from PP 815.
Who can refuse to submit reports in Form 11?
An organization has the right not to fill out Form No. 11 if it meets all the conditions listed below:
- The company produces only strong alcoholic drinks;
- The company uses online cash registers in its work;
- All sales of alcohol must be recorded in the Unified State Automated Information System;
- The company does not belong to the catering industry.
If an organization meets all these conditions, then it has the right not to submit reports in Form 11, but the obligation to send information about alcohol sales to Unified State Automated Information System remains with it.
All other companies are required to both send sales information to EGAIS and prepare reports in Form 11. For simplicity, we summarize the characteristics, compliance with at least one of which indicates that the company must use Form 11 when reporting to Rosalkogolregulirovanie:
- The company sells low-alcohol drinks (beer, mead, etc.);
- The organization is a public catering enterprise (cafes, restaurants, hotels);
- Production volume is less than 300,000 deciliters/year;
- You are engaged in the sale of alcoholic beverages on board an aircraft;
- The company purchases alcohol and subsequently processes it;
- The organization transports bulk containers of alcohol;
- The company is engaged in temporary storage of imported products.
Responsibility for violating the procedure for submitting an alcohol declaration
Responsibility for violating the procedure for filing a declaration on alcohol is established by Article 15.13 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation). For late submission, evasion of submission or distortion of alcohol declaration data, a fine is established:
- for officials - from 5 to 10 thousand rubles;
- for organizations – from 50 to 100 thousand rubles.
At the same time, bringing an organization to administrative responsibility does not exclude the possibility of officials bringing the official - the general director - to justice. For individual entrepreneurs selling beer, there is an exception according to which they are liable only as officials, and, therefore, they do not have the right to impose a large fine.
Finally, there is another form of liability for violating the procedure for submitting an alcohol declaration - revocation of an alcohol license. This form applies to alcohol license holders - manufacturers, wholesalers and retailers of strong alcohol. If the supervisory authority determines repeated distortion of the alcohol declaration data within a year or its untimely submission, then, on the basis of paragraph 3 of Article 20 of Federal Law No. 171-FZ, they will send an application for cancellation of the alcohol license to the Arbitration Court.
