Journal of retail sales of beer and other alcoholic products. Example of filling. Automation in Excel and EGAIS tools.
Register of retail sales of alcoholic beverages
It is correctly called “Recording the volume of retail sales of alcohol and alcohol-containing products.” Its form and procedure for filling out were approved by Order of the Federal Alcohol Regulation Agency No. 164 dated June 19, 2015 “On the form of a journal for recording the volume of retail sales of alcohol and alcohol-containing products,” which came into force on January 1, 2016.
According to Order No. 164, the Register of Retail Sales of Alcoholic Products is filled out on paper or electronically using EGAIS. The journal on paper can be filled out either manually or using technical means (click on the thumbnail to enlarge it in entry #594 on the forum page that opens), and stored electronically with the ability to print at the request of the inspection authorities.
Sample of filling out the Alcohol Retail Sales Logbook
Since the filling out procedure approved by Order No. 164 allows for different interpretations, which raised many questions among alcohol retailers, Rosalkogolregulirovanie published on January 15, 2016 an example of filling out the Journal of Retail Sales of Beer and Other Alcoholic Beverages on paper.
The example indicates continuous numbering of sales records, but, later giving an answer to a question from one of the sellers, FSRAR answered about the need to start numbering anew every day (click on the thumbnail to enlarge it in entry #589 on the forum page that opens).
As can be seen from the example, organizations that sell both beer and strong alcohol at one outlet must keep records of their sales volume in one Journal.
There is no information as of today (05/14/2016) about the need to staple and certify with a signature and (or) seal the Alcohol Sales Logbook.
Retail sales ledger and spirits
For sellers of strong alcohol, the problem of maintaining a register for the retail sale of alcoholic beverages will soon become irrelevant, since they are required to record data in the Unified State Automated Information System regarding the retail sale of alcoholic beverages from 07/01/2016 in urban settlements and from 07/01/2017 in rural settlements, for organizations in the republic Crimea and Sevastopol - from 01/01/2017 in urban settlements and from 01/01/2018 in rural settlements. Therefore, they are faced with a choice: either recording retail sales in the Unified State Automated Information System with automatic filling of the Accounting Journal, or stopping trade in all types of alcohol, except beer. Retail sale of beer, beer drinks, cider, poiret and mead in .
Retail ledger and beer
The beer retail sales register remains relevant indefinitely for small businesses selling beer that cannot afford (or do not want for some reason) to equip retail outlets with technical means for recording retail sales.
The main problem, practically unsolvable for such sellers, is the correspondence of the indicators of the Beer Retail Sales Log with the data of the quarterly declaration. You can make your work easier by adding additional (not included in the printing area) columns to the Logbook - manufacturer and supplier, which will increase the load on the employee responsible for filling it out. And all the same, manually entering sales from the Beer Retail Sales Log into the quarterly declaration is such a painstaking job that its implementation can be considered almost impossible. It’s curious, how will inspectors compare the journal with the declaration, even selectively? In their case, the simplest way is to calculate the volume for the quarter according to the magazine using one of the product type codes and compare it with the declaration. Fortunately, there are few codes for beer and drinks based on it, so you can, in advance, when preparing the declaration, calculate the totals based on the codes from the journal and adjust the implementation in the declaration.
Automation when filling out in Excel
It is better to fill out the Register of Retail Sales of Alcoholic Products on a computer or laptop, although you will have to place it along with a printer at the point of sale, and, possibly, train staff. At the same time, if you keep records in Excel, you can organize the selection of items from a drop-down list, automatic substitution of the product type code, and automate the summing up of the day.
The results are summed up To check the functionality of the program on your computer, summarize the results for two days from the example left in the file and compare with the results from the sample Logbook from the FSRAR. If everything is fine, the differences can only be in the order of the individual results, since I did not use sorting alphabetically or, accordingly, by increasing code number.
Before you start working with real data, delete the rows with sample records until the row with the colored cell in the column with product type codes.
Rows for new entries are copied by dragging down the highlighted bottom row of the table from the lower right corner.
Automation of the Journal using EGAIS
The possibility of keeping a log of retail sales of beer and drinks based on it using EGAIS tools is stated in the information message on its portal ():
Information message on the procedure for maintaining a register of retail sales in relation to beer, beer drinks, cider, poire and mead.
In accordance with the Federal Law of November 22, 1995 N 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products,” retail sales of beer, beer drinks, cider, poire and mead are not subject to registration in the EGAIS system.
At the same time, filling out the retail sales register for beer, beer drinks, cider, poire and mead in electronic form using EGAIS software is carried out as follows:
- product balances are transferred to the second register;
- Every day, the Unified State Automated Information System records the act of writing off sold products, indicating the reason for the write-off: “Retail sales of products that are not subject to recording in the Unified State Automated Information System.”
The specified act is filled out in accordance with the procedure for filling out the Retail Sales Journal, approved by Order of the Federal Service for Alcohol Regulation of June 19, 2015 N 164 “On the form of the journal for recording the volume of retail sales of alcohol and alcohol-containing products and the procedure for filling it out.”
The act of write-off will not only form a retail sales register, but also create reliable product balances for the organization, reducing balances by the volume of written-off products.
From 07/01/2016, registration of retail sales of labeled alcoholic products by organizations (with the exception of catering) in urban settlements becomes a mandatory licensing condition. Data on retail sales submitted before July 1, 2016 will not be used by Rosalkogolregulirovanie in control activities. Due to the fact that registration in EGAIS of retail sales of beer, beer drinks, cider, poire and mead is not provided for by current legislation, Rosalkogolregulirovanie excludes from the EGAIS document flow the document corresponding to Appendix 2.5 of the Technical Description for working with UTM (link). The organization's cash register software, which is currently generating the specified document, can accumulate them and, at the end of the operating day, generate them based on them and record the write-off act in EGAIS.
How to implement this in practice, you can check with the technical support specialists of your operator, through whom you confirm the receipt of beer in the Unified State Automated Information System.
The obligation to record the volume of turnover of alcoholic beverages in a special accounting journal is enshrined in clause 11 of Decree of the Government of the Russian Federation dated June 19, 2006 No. 380. The form of this journal, as well as the procedure for filling it out, were approved by Order of the Federal Alcohol Regulatory Agency No. 164 dated June 19, 2015 (hereinafter referred to as Order No. 164) . The need to maintain such a log by retailers of alcoholic and alcohol-containing products was introduced on 01/01/2016. Read more about this in the comments. Both organizations selling alcoholic beverages at retail and individual entrepreneurs selling retail beer, beer-based drinks, cider, poire and mead must keep a log. Subsequently, the information recorded in the journal is used by them when filling out declarations on the volume of production, turnover and (or) use of alcohol and alcohol-containing products (clause 3 of the Procedure, approved by Order No. 164). This means that the journal, in fact, is one of the documents on the basis of which control over the circulation of alcohol will be carried out. You must fill out the log when selling both food and non-food alcohol-containing products.
As for the electronic form of the journal, as reported on the Rosalkogolregulirovanie website, the EGAIS personal account has the ability to automatically generate an accounting journal based on data received from the technical means used to work with the system. This means that alcohol retailers connected to EGAIS do not need to keep a log manually - information about the alcoholic products sold will be entered into it automatically.
Please note: there is no legal requirement for alcohol retailers to regularly provide the log to regulatory authorities. But taking into account the fact that Order No. 164 provides for the mandatory presence of such a journal, regulatory authorities have the right to demand familiarization with its contents during control activities (for example, during an inspection).
The absence of a log book for the retail sale of alcohol and alcohol-containing products, as well as violation of the procedure for filling it out, may become the basis for bringing the seller to administrative liability on the basis of Art. 14.19 of the Code of Administrative Offenses of the Russian Federation (clause 7 of the letter of the Rosalkogolregulirovanie dated September 1, 2014 No. 17141/03). The fine for such a violation may be:
- for officials - from 10,000 to 15,000 rubles;
- for legal entities - from 150,000 to 200,000 rubles.
Simultaneously with the imposition of a fine, it is possible to apply such a measure of liability as confiscation of products that were the subject of an administrative offense.
In this article we will talk about all stages of the implementation of EGAIS in retail. What fines are imposed and how to connect to the Unified State Automated Information System in Astrakhan. The material is constantly updated.
In the barcode entry window, you are asked to scan excise stamps (up to 10 pieces per request), after which the codes will be checked against the database, and the answer for each will appear on the screen. It is better to put those bottles whose brands cannot be scanned right away out of harm’s way.
Some time ago, the opinion was actively discussed that the system “won’t take off”, and EGAIS would one way or another be curtailed, or at least put away in a long box. However, as one famous character from Bulgakov’s imperishable story used to say, a fact is the most stubborn thing in the world. And here are a few stubborn figures cited by Gazeta.ru:
The amount of accrued taxes on ethyl alcohol and alcoholic products increased over 5 months of this year by 49% (about 30 billion rubles in absolute terms)
Of the 648.8 thousand deciliters of alcohol tested over 5 months, 269.8 thousand deciliters (about 42 percent) turned out to be illegal. According to the PAP service, 95% of retail organizations with licenses have already connected to the system (which, however, does not mean stable and well-functioning operation).
Based on this, the state will definitely not give up the idea of whitewashing the alcohol market, thus replenishing the budget. So, if EGAIS has not taken off, it is very close to it.
Update from June 15, 2016
The second stage of implementation of EGAIS
Before the echoes of cries of indignation at the first stage of the EGAIS implementation had died down, the second stage loomed on the horizon, playfully waving new problems. Time will tell how difficult it will be, but something tells me that I shouldn’t expect an easy walk.
What exactly are we talking about? For those who have not yet had time to sip grief, I will explain. Starting from January of this year, the state wants to know what kind of alcohol and in what volume trade organizations purchase. For this purpose, the Unified State Automated Information System (USAIS) was developed, which is a database into which information about the circulation of alcoholic beverages is collected via the Internet. Its implementation has already caused a lot of trouble, but the attempts of business to shout to those in power were akin to a quixotic fight against windmills.
EGAIS in retail
In the summer of the same year (more specifically, from July 1), the second act of the Marlezon ballet starts. This time, data on retail sales of alcohol will begin to be transmitted to EGAIS. It will look like this: on the designated day, the program at the checkout will slightly change its behavior. When you try to sell a product that contains a sign of labeled alcoholic beverages in the product group, a window will be displayed on the screen with a hint that in addition to the barcode, you must also consider the excise stamp. The cashier, armed with a 2D scanner, performs the required action. After the receipt is generated, the system will automatically send a request to EGAIS, and upon receiving confirmation, print a receipt with a QR code reflecting the fact of sale and information about a specific product.
How to avoid printing a QR code on a receipt
Some time ago, the topic of the need to print this very QR code was actively discussed on the relevant Internet resources. And as it turned out, there is no such need. The receipt must contain information about the alcohol sold, and the code can be replaced with a link to the FSRAR resource containing such information. That is, from the point of view of the law, there is no need to update the firmware of fiscal devices to print QR codes. However (as practice shows) this does not mean that changes will not be promptly made to the law to state the opposite.
Checking excise stamps for counterfeit goods
The issue of checking excise stamps deserves special attention. At the moment, through the efforts of FSRAR, an appropriate service has been created that allows you to scan an excise tax to determine whether a product is counterfeit. The trouble is that the web interface on this resource is quite slow. Login is carried out through your personal account (how to access it is described in the FSRAR information message).
Moreover, excise stamps are verified one by one. An alternative option is with “CheckMark2” software installed. The cost of such a gadget varies widely, and starts from 80,000 rubles. Taking into account the fact that many organizations have several points of sale, the solution to this issue becomes truly “golden”. However, not everything is so sad. Craftsmen write external processing for 1C day and night, allowing you to enter your personal account, bypassing browser brakes, and upload up to 10 excise stamps per request for verification.
You can only work for three days without the Internet
The question immediately arises - what if the connection with the EGAIS server is lost at the time of sale? After all, the quality of communication channels is not always ideal. In this case, a time buffer of 3 days is provided. During this time, the transport module gives the go-ahead for printing receipts, obediently issues QR codes, and carefully stores sales information. At the moment the connection is restored, it reaches out with all its virtual tentacles to its native server, where it transmits the data. The question to the specialists of the Federal State Unitary Enterprise “CenterInform” about what will happen if the Internet cannot be repaired during this time remains unanswered.
Update from 1.03.2016
Fines in EGAIS
From January 1, 2016Without connecting to EGAIS, alcohol retailers will not be able to legally accept alcohol from the supplier. Violation of the established accounting procedure (Article 14.19 of the Code of Administrative Offenses of the Russian Federation) threatens with an administrative fine:
- for officials it will be from 10,000 to 15,000 rubles,
Selling alcohol without connecting to EGAIS will be illegal. If the store is not able to read the barcode from the bottle and send it to the FS RAR for “approval,” you cannot print and sell a bottle of alcohol.
In accordance with Article 14.19 of the Code of Administrative Offenses of the Russian Federation, the following fines are imposed for violation of the procedure for recording information in the Unified State Automated Information System for reporting on the volume of production and turnover of alcoholic products:
- for individuals (company manager) – up to 15,000 rubles,
- for legal entities - from 150,000 to 200,000 rubles.
Fine for not registering alcohol sales
If a company (LLC or individual entrepreneur) does not keep a log of sales of alcoholic products, it can be fined under Article 14.19 of the Code of Administrative Offenses of the Russian Federation for violating the established procedure for recording ethyl alcohol, alcoholic and alcohol-containing products during their production or circulation (sale).
The fine is:
- from guilty officials - from 10 thousand to 15 thousand rubles,
- from legal entities - from 150 thousand to 200 thousand rubles.
Answers to frequently asked questions
Answers to frequently asked questions about EGAIS from the FSRAR website
Retail trade organizations must, no later than April 20, register in the Unified State Automated Information System the products purchased in the first quarter of 2016.
The movement of alcoholic products from one separate division of an organization to another separate division of an organization carrying out a licensed type of activity and specified in the licenses is carried out only if the documents established by Article 10.2 of the Law are available.
In this connection, information about the circulation of alcoholic products, in this case about internal movement, between separate divisions must be recorded in the EGAIS system.
Information in question-answer format from the forum http://www.carbis.ru/forum
Question: Should organizations keep a sales log in public catering, from what date? What are the features of journaling for catering?
Answer: Organizations must maintain a retail sales journal from 01/01/2016. According to the procedure for filling out the retail sales log: The log is filled out no later than the next day after the fact of retail sale of each unit of consumer packaging (packaging) of alcoholic and alcohol-containing products, or upon opening of the transport container (including reusable containers) used for the delivery and subsequent bottling of products to the consumer (hereinafter referred to as transport packaging).
Question: Does the logbook not take into account the write-off of alcohol?
Answer: Absolutely right, there is no need to write off alcohol in the “Logbook of Sales of Alcoholic Products”. The log records each whole (unopened) container of alcohol sold. When selling alcohol by portion (on tap or as part of cocktails), the container is considered sold at the moment it is opened. This also applies to transport containers, such as beer kegs or large containers of wine.
Question: Where should the magazine be submitted? What if the magazine is lost? (the base flew off, the PC broke, etc.)?
Answer: There is no need to submit the “Alcoholic Products Sales Log.” In case of verification, you must provide it in printed form to the authorized bodies. The magazine must be stored for 5 years. To ensure that the log is not lost, we recommend making archival copies of the database of your accounting system (in which the “Alcohol Products Sales Log” is kept).
Question: Can an organization move alcoholic beverages between separate divisions (from one to another)? What documents are required to document this movement? Need confirmation in EGAIS?
Answer: According to paragraph 16 of Article 2 of the Federal Law of November 22, 1995 No. 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products” (hereinafter referred to as the Law) under the turnover of alcoholic products means procurement (including import), supply (including export), storage, transportation and retail sale, which are subject to the Law.
The movement of alcoholic beverages from one separate division of an organization to another separate division of an organization carrying out a licensed type of activity and specified in the licenses is carried out only if the documents established by Article 10.2 are available.
An active discussion of innovations in the field of alcohol trade is taking place on the forum http://olegon.ruThe movement of products from one separate division of the organization to another division must also be registered in EGAIS from 01/01/2016. At the same time, all separate divisions between which the movement is carried out must be connected to the Unified State Automated Information System, since the movement must be documented with invoices and certificates “B” and recorded in the Unified State Automated Information System.
Here are some interesting user quotes:
PAP is linked everywhere to the address and checkpoint of the retail outlet. It generates certificates using them. At the same time, RAR says that if he came to a store selling alcohol, then there should be a computer on the store premises with a key installed for exchanging data with EGAIS. Not in the next building, not in the central office, but in the store. (This is in that big video I gave a link to on Monday). No computer or key is already a violation and a possible fine.
Each brand of incoming alcohol must be checked through the services of FSRAR, otherwise the retailer is responsible for the leftness and unreadability of the brand;
From 01/01/2016, the fact of purchase (and internal movement between “stores” 1.28) must be reflected by retail trade organizations;
EGAIS inspections have begun
The prosecutor's office has begun checking compliance with legislation in the area of alcohol sales.
On February 19, 2016, information appeared on the website of the Lipetsk Region Prosecutor's Office about its inspection of compliance with federal legislation regulating the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products.
During the inspection, violations were identified that served as the basis for the adoption of prosecutorial response measures - the volume of retail sales of alcohol and alcohol-containing products was not taken into account, i.e. The same “Accounting Journal...” was not filled out.
Update from 02/15/2016
First results of implementation - comments from market participants
On January 1, the Unified State Automated System for Control over the Production and Turnover of Alcoholic Products (USAIS) began operating. From this moment on, all alcohol suppliers and retailers had to connect to the system and enter data about their goods. The system was tested in a number of large chains, including Magnit, Dixy, and X5 Retail Group. And although none of the market players expected the launch to be painless, the collapse in sales of alcoholic beverages, which market participants feared, was avoided. The editors of Retail.ru asked market players to comment on the first results of working with EGAIS. Dmitry Potapenko, CEO Management Development Group, Inc. Boris Rodionov, founder of the private distillery Rodionov and SonsI hate this EGAIS, because I understand that no one needs it, there is no EGAIS anywhere in the world. I produce alcohol in Poland, and sell it all over the world, in England, France, America, and China - there is no EGAIS anywhere. As a result, we have a lot of people involved in EGAIS, they have tortured all the manufacturers and sellers, and this system is constantly not working for them. If social vodka appears, then normal laws will appear, instead of a hysterical fight against counterfeit goods, and then EGAIS will not be needed.
X5 Retail Group, press service representative
Since January 1, all X5 distribution centers have been recording alcoholic beverages in the Unified State Automated Information System. There were minor difficulties, mainly in the first days of the New Year, during the New Year holidays. Subsequently, interaction with suppliers was streamlined and the volume of supplies was brought into line with the schedule. Products that were not previously taken into account by suppliers in the Unified State Automated Information System can be put on the balance sheet during 2016 and thus put into legal circulation. Due to the fact that X5 participated in EGAIS even at the stage of pilot implementation of the system, today there are practically no such products left in the X5 company’s warehouses.
Oksana Tokareva, Head of Corporate and External Communications, METRO Cash & Carry Russia
There are no failures in the operation of the EGAIS system. Since the system began operating, the acceptance of alcoholic beverages has been proceeding as usual. Shopping center employees responsible for working with the EGAIS system have completed all the necessary training in advance. There are no interruptions in the volume of assortment of alcoholic products and delivery times.
"DIXY", press service
Dixie prepared in advance for work in EGAIS and by January 1 completed additional system settings. Today the system is operating in working mode, there are no failures that would affect the presentation of products on the shelves, technical issues are resolved with CenterInform online. The assortment representation on the shelves in all formats of Dixy Group is maximum, there are no missing items or shortages.
We are confident that soon after the system is closed, the share of counterfeit alcohol on the market will begin to rapidly decrease.
Kirill Bolmatov, Director of Corporate Relations, Heineken Russia
At the moment, the system is operating in test mode, but from November 1, 2015, all alcohol wholesalers will have to install the software for EGAIS, and from July 1, 2016 - all retail stores, including sellers of low-alcohol drinks.
And by this moment you will need to have:
- POS system/ monoblock/ personal computer (),
- Internet connection from 256 kbit/sec and above,
- PDF417 two-dimensional barcode scanner,
- cash register program compatible with EGAIS software,
- installed EGAIS software (free),
- flash drive or smart card with a personal crypto key (electronic signature),
- personal account on the FSRAR website.
Over the coming year, the rules for the sale of alcohol will change dramatically. The state is introducing new strict standards. We have tried to collect the most up-to-date information about changes in legislation.
Alcohol Sales Log
Rosalkogolregulirovanie issued an order (N153) according to which all stores with a license for the retail sale of alcohol must keep a special journal - “Recording the volume of retail sales of alcohol and alcohol-containing products.”
The essence of the order is that from January 1, 2015 (the entry into force of the order has been postponed), stores must keep a log where they record all sales of alcohol (and beer too). Records can be kept both on paper and electronically.
Initial form of the magazine
According to the initial idea, if accounting is not automated, you start another notebook, each entry in it contains 15 fields. Moreover, the journal was to be filled out “as business transactions were completed,” that is, immediately after the alcohol was sold. The log is kept separately for each outlet and must be kept for 5 years. On any day, an employee of Rosalkogol can come in and ask to see the magazine. Failure to fill out the journal is punishable by a fine of 150,000 rubles. for legal entities persons
It is possible to keep a journal in electronic form using a special program - EGAIS (Unified State Automated Information System), it is provided free of charge, but not all accounting programs are able to work with it.
The order caused a storm of indignation among stores, so its implementation was postponed until July 1, 2015 (2 weeks remained, but we did not notice any noticeable movement in stores in this regard).
New draft order
A draft order has been adopted, according to which the keeping of a log of alcohol sales is postponed until January 1, 2016. The same draft proposes to reduce the number of fields to be filled out and to postpone the deadline for filling out the magazine until the next day: “the magazine is filled out no later than the next day after the fact of retail sale.” Draft order
The following changes are also required ():
- When maintaining a paper log, filling out the 68-character code from the alcohol brand becomes optional.
- The columns with the name and TIN of the manufacturer have been removed.
- Added quantity column.
- Added daily summary.
Minimum set of equipment for logging
Computer - 27 tr.A standard office computer will do. It is highly not recommended to use a laptop or netbook. As practice shows, the laptop does not work well with peripheral equipment; one by one the scanner and then the cash register stop working. Therefore, we strongly recommend using a full-fledged computer. And if you need a more compact and neat solution, purchase a POS system.
Barcode Scanner
Simple. Reliable. Barcode scanner tested by hundreds of stores in Astrakhan.
Program
It’s hard to find a cheaper retail automation software:
- It has all the necessary functionality for running a store.
- An interface that every cashier can understand.
- It takes less time to learn and get started with the program.
Installing the program and connecting the scanner is not enough. In the first months of working with 1C, the store gets used to the new accounting system: something happens to the computer and equipment, new questions arise about working in the program. These three months we will solve all problems that arise and help establish stable operation of the store.
All alcohol will be recorded in your 1C database. When selling, the seller scans the barcode from the bottle and the name of the product enters 1C. At any time, you can generate a report in the program for the Alcohol Sales Log and print it on a printer. The entire operation takes less than a minute. Errors due to human carelessness, when the sold product was forgotten to be entered into the journal, are excluded.
The use of an automated accounting system gives many opportunities to the manager.
The logical continuation of the magazine is the widespread implementation of the EGAIS system - “The main fiscal meaning of the retail accounting journal is to stimulate early connection to the EGAIS.” In 1C programs, connection to EGAIS will be implemented in the near future.
When you need to connect to EGAIS, all you have to do is purchase the necessary equipment and install a free program for EGAIS.
EGAIS
EGAIS is a program for state control over the production and sale of alcoholic beverages. By law, retail stores selling alcohol will need to install this program at their cash registers, and it will automatically transfer data on the sale of alcohol to a unified system.
According to Federal Law No. 171-FZ, in order to sell alcohol, retail stores must install a software module at the point of sale, with the help of which data on the sale of alcohol is automatically transferred to a unified system.
How will it work
Each bottle of alcohol - currently only strong and wine, but soon also weak - has a special stamp. It is marked with a PDF417 two-dimensional barcode with detailed information about the manufacturer, license, bottling date and other characteristics of the drink.
The fact of sale of each unit of alcohol must be recorded in the EGAIS system. This is done through the use of a 2D scanner at the checkout. It reads information from the stamp, the EGAIS cash register module processes it and transmits it to the Rosalkogolregulirovaniye server. And thus, accounting is carried out online. To date, the system has been installed and is already operating in some large retail chains, such as Magnit, Dixy and X5 RetailGroup - Perekrestok store.
Connection deadlines
At the moment the system is working in test mode, but:
- from November 1, 2015, all alcohol wholesalers will have to install software for EGAIS,
- from July 1, 2016, all retail stores (for rural areas from July 1, 2017),
- for beer and other fermented drinks, in accordance with the new version of the law, the deadline for mandatory accounting of their turnover in the Unified State Automated Information System has been moved to July 1, 2016.
Who can't connect?
Only retail outlets located in populated areas of less than three thousand people, where it is impossible to ensure uninterrupted data transfer, and public catering establishments are exempt from the need to connect to EGAIS. However, these reliefs are temporary. Equipping remote areas with EGAIS is planned for mid-2017. At the same time, it is planned to connect catering enterprises.
In accordance with 182-FZ, signed by the President on June 29, 2015, the following may not be connected to EGAIS:
- producers of beer and beer drinks, cider, poiret and mead with a volume of no more than 300 thousand deciliters per year;
- producers of wine and sparkling wine (champagne) from their own grapes;
- organizations engaged in the retail sale of beer, beer drinks, cider, poiret, mead, alcohol-containing products (in terms of recording sales);
- organizations engaged in the retail sale of alcoholic beverages while providing catering services.
It turns out that without a 2D scanner and a computer it will be impossible to sell alcohol?
Yes. To sell any alcohol in EGAIS, you need to install a scanner for reading PDF417 two-dimensional barcodes, a computer and a special program.
How real is this?
According to opponents of the law, the required number of scanners to automate all the country's stores simply does not exist in nature. And the very implementation of this system will cost store owners a pretty penny.
It is quite possible that officials from the Federal Alcohol Regulatory Authority will not be able to push through these innovations. But at the moment, all that can be said is that they are making significant efforts to do this.
Will the requirements for receipts for alcoholic beverages change?
Yes. Along with the receipt, the buyer must be given a slip with a QR code. The buyer can scan the code, follow the link on the Internet and read information about the drink on the EGAIS website. "EGAIS Retail" independently displays the necessary information on the slip. There is no need to install additional programs to print receipts.
Will any special maintenance be required?
No. Rosalkogolregulirovanie will launch a system for remote automatic updating of EGAIS software. There will be no mandatory tariffs for maintaining the system (as in 2006). For stable operation, the efforts of the store's full-time engineers are sufficient.
What equipment will make working in EGAIS easier?
“If one of the suppliers sends a batch of alcohol with counterfeit or incorrect barcodes, then if the “wrong” product is sold, EGAIS will send a signal to Rosalkogolregulirovanie. The store will have to pay a fine for the violation.
To avoid such situations, you should buy a data collection terminal with a built-in 2D scanner. Employees will be able to check alcohol while receiving goods at the warehouse and prevent violations.”
We need a reinforced EPC
Any reports that the company submits via telecommunication channels, from January 1, 2014, are signed only with an enhanced CES (qualified electronic signature). A strengthened qualified electronic signature is created using cryptographic means confirmed by the FSB and has a certificate from an accredited certification center, which acts as a guarantor of the authenticity of the signature.
In the event of a malfunction...
In the event of a system failure, the EGAIS program goes into offline mode, accumulating data to be sent to the server after operation is restored. The transfer delay period is no more than three days. However, this deadline is not final. It is installed for the period of test work of EGAIS. Further, it can be revised both up and down in accordance with the quality of communication at the location of the outlet.
Moratorium until January 1, 2019
Dmitry Medvedev proposed introducing a moratorium on the implementation of the Unified State Automated Information System (USAIS) in retail trade.
Industry participants do not have a clear opinion on this issue, says RBC’s source in the management of AKORT (the association unites the largest Russian networks). According to him, the decision to postpone EGAIS for retail looks correct, but a number of companies, participating in the pilot project, have already invested in the program and by the end of the year their points will be fully equipped. On the other hand, most companies are not yet ready to implement EGAIS, said a representative of the association.
The moratorium was not accepted.
There is less and less time until the system is fully launched, but the work of EGAIS still raises many questions. Rosalkogolregulirovanie is in no hurry to publish clear and precise instructions for connection. We will continue to collect data and keep you updated on changes.
You can express your opinion or ask a question in the comments.
Since 2016 (note - by order No. 164 of 06/19/15), a new procedure for filling out the alcohol sales register has been in effect. The innovations concern retail sales of both alcohol and alcohol-containing products, as well as beer and drinks containing alcohol (mead, cider, etc.). This accounting journal must now be maintained by both catering establishments and retail stores.
What’s new in maintaining a sales journal in Unified State Information System since January 1, 2016 – what has changed?
Order No. 164 affected everyone involved in the sale of alcoholic products. The penalty for violating the law is a fine of up to 15,000 rubles. for officials and up to 200,000 rub. for legal entities. Moreover, a fine may also be demanded out of court.
So what are the innovations - what has changed?
- Order No. 153 is no longer in effect. As is the procedure for maintaining the previous journal.
- The coverage of retail outlets now takes into account not only the sale of beer, but also other drinks (note - based on beer, cider, mead and poiret).
- The journal should be kept daily, and you only have 24 hours to display all sales information (no later than!).
- Instead of 15 columns of the journal, there are only 8, and the “Parish” part is missing.
- A new column has appeared - “Barcode” (in a “paper” journal this column is not filled in).
- In the “Consumption” part, only retail sales are now displayed.
- The quantity of containers is not indicated. The reason is the need for separate records for each unit of goods.
- There are no total values, as well as “storage period” and “reporting period”.
General rules for maintaining a sales journal in EGAIS - is it possible to maintain a journal in electronic form?
The key features of maintaining this Journal include the following:
- Maintaining the Journal begins on January 1, 2016.
- Filling takes place directly at the place of business and no later than 24 hours from the date of sale.
- The term “container” means both transport/bottling containers and consumer packaging.
- When selling by the glass, all information is entered immediately at the moment of opening the container.
- Returned products are entered into the journal again upon sale.
- Products that are low-strength alcohol without excise and special stamps are not included in the 8th column.
How to fill out the journal?
First of all - details of individual entrepreneur or company, including names/full names, address of sale of products, as well as TIN. Next, fill out the log according to the columns:- 1st point: serial number.
- 2nd point: date of sale or opening of the container.
- 3rd point: barcode (note - only for the electronic version of the magazine).
- 4th point: the name of the product according to the accompanying documents.
- 5th point: product type code according to the Classifier.
- 6th point: container capacity in liters.
- 7th point: number of containers/packages sold.
On a note:
- When maintaining an electronic journal using EGAIS, columns 4 to 7 are not required to be filled out.
- Keeping a journal is permitted both electronically and in paper form. The 1st option involves creating a journal in your personal/EGAIS account, and the 2nd option is filled out manually, using special commodity accounting programs or other automation/systems.
- When maintaining an electronic journal, only the PDF417 2-dimensional barcode scanner and special software integrated with EGAIS are used.
An example of filling out an alcohol sales log in EGAIS
5 most common mistakes in filling out the sales log for Unified State Automated Information System – how to avoid them?
One of the most important points when preparing a declaration is to avoid mistakes.
How to minimize the “human factor” and avoid problems?
- Various manufacturers of 1 product. Solution: reflect the product manufacturer at the level of receipt documents.
- Different types of alcohol for 1 product. Solution: correct data entry (as in the previous paragraph) at the level of receipt documents. In this case, the code of the type of alcohol is reflected in the table/part of the invoice, thereby minimizing the risk of operator error even if the types are similar in name.
- Various checkpoints from 1 supplier. The solution is similar: competent accounting at the parish level guarantees the generation of correct reports.
- Incomplete data in the declaration. When introducing nomenclature in any order, there is a risk of a serious number of errors. Solution: use an item entry template. If there is a fact of incorrect maintenance of the directory, you should use a tool that fills in the parameters of the required item cards automatically (note - “group processing of goods”).
- Indication of incorrect quantitative data on consumption/receipt. Solution: an important point is to understand the source of incorrect indicators by using a special/report in configurations created on the basis of an alcohol/declaration.
The most popular questions about journaling using EGAIS
- How to keep records in the accounting journal when selling alcohol by the glass?
Answer: in this case, the data is entered into the accounting journal directly when the container is opened (approx. - in full - container volume and weight).
- Is keeping a log book required in Crimea from January 1, 2016 or is there a deferment?
- How to keep journal entries if the LLC sells both alcoholic beverages and beer?
Answer: The journal is maintained separately for each specific legal entity. If there is one organization, then there is one accounting journal.
Logbook for recording the volume of retail sales of alcoholic beveragesis a mandatory accounting document for legal entities and individual entrepreneurs selling retail alcohol. Our material will tell you about the nuances of filling out this document and other important “alcohol” aspects.
What alcohol retailers need to know about Law No. 171-FZ before filling out accounting documents
Retail trade in alcohol and alcoholic products is controlled by the state and regulated by a specific set of “alcohol” standards.
IMPORTANT! Requirements and restrictions for the retail sale of alcoholic products (AP) are established by a special regulatory act - the law “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products” dated November 22, 1995 No. 171-FZ.
It is impossible for alcohol dealers to do without knowledge and compliance with the articles of this regulatory act, even if they know how to perfectly fill out a logbook for recording the volume of retail sales of alcoholic products.
Law No. 171 defines who, where, when and how AP trade can be carried out. For example, Art. 16 of this normative act:
- establishes the possibility of retail sale of AP only by organizations;
- allows companies and individual entrepreneurs to sell retail beer and beer drinks, cider, poire and mead;
- allows peasant farms (without forming a legal entity) and individual agricultural producers to sell at retail the wine and champagne (sparkling wine) they produce.
The same article establishes restrictions on the sale of AP, covering:
- to places of sale of AP (you cannot sell AP in educational, medical, sports and a number of other institutions and in the territories adjacent to them);
- types of objects of sale (prohibition on the sale of commercial goods through objects of a non-stationary trading network);
- age of buyers (it is prohibited to sell to minors);
- documentary support: an incomplete package of documents required for the AP (or its complete absence) is equated to the illegal implementation of the AP;
- time period for the sale of AP (it is not allowed to sell AP in the period from 23 to 8 o'clock local time).
Serious powers are granted by Law No. 171-FZ to the authorities of the constituent entities of the Russian Federation, which, within the limits of their subject, have the right to:
- completely prohibit the sale of AP or introduce other time periods and restrictions on places for its sale;
- establish requirements for the amount of paid-up authorized capital (in the amount of no more than 1 million rubles) for companies engaged in retail sales of AP (except for public catering organizations).
This law also establishes other requirements for AP traders (in terms of the area of the trading floor, the period of ownership of the premises, cash registers, etc.).
What does the ledger for recording the volume of retail sales of alcoholic beverages look like and who approved its form?
If AP retailers meet the requirements discussed in the previous section and comply with legally established restrictions, you can begin to study the accounting documentation used in the retail sale of AP, which includes a logbook for the retail sale of alcohol and alcohol-containing products.
IMPORTANT! The order of the Federal Service for Regulation of the Alcohol Market dated June 19, 2015 No. 164, which entered into force on January 1, 2016, is devoted to the journal of accounting for the volume of retail sales of alcoholic and alcohol-containing products.
This document states:
- form of a logbook for recording the volume of retail sales of alcohol and alcohol-containing products (ORPAP);
- algorithm for filling it.
Journal structure:
- text section (containing general information about the AP retailer: name, tax identification number, checkpoint, address of the outlet);
- tabular part (detailing names, volumes and other information about the implemented AP).
The tabular part of the ORPAP journal looks like:
The following are required to fill out the ORPAP journal:
- companies selling AP at retail;
- Individual entrepreneurs selling retail beer and alcohol-containing products made from beer, cider, etc.
Entries are required to be made:
- at the place of implementation of the AP;
- within a short time period (no later than the next day after the fact of sale of the AP or upon opening of the product used for delivery and subsequent bottling to the consumer);
The person selling the AP needs to decide whether to draw up the journal in paper form or in electronic form (using EGAIS - the unified state automated information accounting system).
The nuances of filling out a journal for recording the volume of retail sales of alcoholic beverages
Columns 1, 2, 4, 6 and 7 of the journal do not cause difficulties in design - they contain information:
- about the number of entries in the journal (in ascending order);
- AP retail sale date;
- name of the AP;
- capacity of AP consumer packaging and its quantity.
Special attention should be paid to column 3 “Barcode”, in which you need to indicate a two-dimensional barcode printed on special (excise) stamps.
AP (except for beer and certain alcohol-containing products) is subject to mandatory labeling (Article 12 of Law No. 171-FZ) as follows:
- special federal stamps, if the AP was produced on the territory of the Russian Federation (except for those supplied for export);
- excise stamps if the AP is imported into the Russian Federation (except for the cases listed in clause 5.1 of Article 12 of Law No. 171-FZ).
If the AP is marked with a federal special mark, the code indicated in column 3 contains the following information (clause 3 of the order of Rosalkogolregulirovanie dated May 12, 2010 No. 33n):
- EGAIS version number (2 characters);
- information about the AP and its manufacturer (17 characters);
- number of the application for recording information about the accident in the Unified State Automated Information System and the date of its submission to the territorial body of Rosalkogolregulirovaniya (12 characters);
- brand number in the application (6 characters);
- control group of characters (31 characters).
If the AP is marked with an excise stamp, the code indicated in column 3 contains the information listed in clause 3 of Order No. 106 of the Federal Customs Service dated January 29, 2007.
Separately, it is also necessary to focus on filling out column 5 “Product Type Code”.
IMPORTANT! The classifier of codes for types of AP was approved by Order No. 231 of Rosalkogolregulirovanie dated August 23, 2012.
Each type of AP has its own unique code. Eg:
- 235 — collection cognac;
- 200 - vodka;
- 232 - brandy;
- 237 - whiskey.
Read about the need to use which codes when preparing tax reporting in the following materials:
Which fields can be left blank?
The reporting person who prepares the journal electronically is allowed not to fill out 4 columns of the ORPAP accounting journal (4, 5, 6 and 7) at once. At the same time, choosing an electronic form of journaling is possible only if there is a connection to technical means to the Unified State Automated Information System.
In the absence of such a connection, there is no need to choose a form of journaling - in such a situation, the journal can only be drawn up on paper. In this case, it is permissible to leave only one cell empty - column 3 “Barcode” (if AP and beer are not subject to labeling according to Article 12 of Law No. 171-FZ).
Read about the features of maintaining other accounting journals in the articles:
What are the consequences for the reporting person of not having a journal for recording the volume of retail sales of alcoholic beverages?
When punishing AP retailers, Art. 14.19 of the Administrative Code - it provides for the imposition of administrative fines for violation of the established procedure for accounting for ethyl alcohol, alcoholic and alcohol-containing products (during their circulation or production). Fines:
- for officials - from 10,000 to 15,000 rubles;
- for legal entities - from 150,000 to 200,000 rubles.
The Code does not directly address liability for the absence of a magazine, but Rosalkogolregulirovanie, in its letter dated 09/01/2014 No. 17141/03, clarified the applicability of this punishment for such a violation.
The same article of the Code of Administrative Offenses applies if the reporting entity has not connected to the Unified State Automated Information System under the mandatory condition of such connection established by law.
In addition to material losses, the reporting party in this situation will be deprived of the opportunity to carry out its activities in the retail sale of AP, since in this case the products from the supplier’s warehouse will not be written off, and supplies of AP to this legal entity or individual entrepreneur will cease.
Results
The ledger for recording the volume of retail sales of alcohol contains information about the alcohol sold and can be issued in electronic or paper form. Its absence or incorrect filling is punishable by an administrative fine.
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