The alcohol declaration is submitted by all legal entities that have a license for production, transportation or sale alcoholic products. It is also rented out to individual entrepreneurs who sell beer/beer drinks. Here we talked about. 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.
Why do you need an alcohol declaration?
The declaration is submitted by everyone involved in the production and sale of alcohol and beer. It allows government agencies to obtain information about the quantity of alcoholic products produced and the volume of sales of such goods, as well as regulate their turnover.
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 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, 2019, 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 we're talking about 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, 2018, 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.
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 involved in retail should also send to in electronic format a 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 signature, download and install special software and go through the registration process in 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.
What happens if you don’t submit a declaration?
The penalty for failure to submit a document or failure to submit it on time is:
- For entrepreneurs – 5-10 thousand rubles;
- For legal entities – 50-100 thousand rubles.
Repeated violation of deadlines or detection of the fact of submission of false information threatens the suspension of the license, and in the worst case, its revocation. In this case, you cannot obtain a license again.
Economic entities that have received a license to carry out production, trade or transport operations related to alcoholic beverages and beer are required to declare the results of their activities to the FSRAR. This body is responsible for state control and regulation of alcohol circulation in the Russian Federation. In this article we will look at what an alcohol declaration is, how it is filled out step by step, and within what time frame it is submitted.
The declaration does not contain data on the income or profit of companies involved in the production or sale of alcoholic products; it shows information on the turnover of products, the volume of their production and movement.
Alcohol declaration forms
The declaration is submitted by persons whose work is related to:
- Production of suitable products;
- Transportation;
- Storage;
- Wholesale and retail sales.
Such persons include organizations, individual entrepreneurs and other persons, for example, citizens growing grapes to create wine within the framework of private household plots.
For each of these categories of persons, the declaration form will be different. In addition, the form depends on the type of product with which the declarant interacts. A separate form is provided for individual entrepreneurs. Resolution 815 of 08/09/12 as amended. dated 05.13.16 determines the procedure for filing declarations on the use, production, circulation of alcohol and other products and puts into effect the relevant Rules with declaration forms.
Where to file a declaration on alcohol?
Place of declaration of information about alcoholic activity:
- Regional authority regulating these issues;
- FSRAR.
All reports to FSRAR are submitted only in electronic format, and the data provided is certified by UKEP. A person who has received a license to carry out transactions with alcoholic products should also issue this electronic signature, which will comply with the requirements of FSRAR, establish the necessary software for electronic exchange of documentation. You also need to register on the website of the authority from which the license was obtained. After preparing the declaration, it is certified by UKEP, after which the file is sent through your personal account.
An exception is made for the declaration of the volume of harvested grapes used for the production of wine, which can be submitted in paper format if it is not possible to submit it electronically. Declarations submitted to local authorities may also be submitted to in paper form, if such a format is available in the region.
Submission deadlines:
- Quarterly within 20 days from the end of the quarter - for declarations from appendices 1-12 to the rules;
- Once a year until February 15 inclusive for the year in which grapes used in the production of wine products were harvested - for declarations from appendices 13-15.
Place for filing alcohol declarations
- In FSRAR - all declarations, with the exception of those presented in Appendices 11, 12 13. These reports are filled out as a whole for the organization or agricultural producer;
- IN executive agency local authorities involved in the control of alcohol and alcohol (the specific name of the body is specified in the region) - declarations from Appendices 11 and 12 on retail sales volumes (at the place of registration of the legal entity or individual entrepreneur), and from Appendix 13 (at the place of registration of the agricultural producer, organization or a citizen running a private household plot). Also, copies of these reports are submitted to the FSRAR within 24 hours after they are submitted to the local authority.
If you submit incorrectly completed declarations, if all necessary data is not fully reflected, or if errors are made in the indicated indicators, you must submit corrective declarations for the same period.
Verification of alcohol declarations
Declarations are submitted to the PAR electronically, which allows you to verify the data shown by manufacturers, suppliers and buyers. Thanks to this, control is carried out over the created and consumed alcoholic products in the country. Such reconciliations reveal discrepancies in indicators, which ultimately leads to official inspections of companies working with alcohol, and the suspension of business and the selection of licenses.
PAP uses special automatic programs that verify purchasing and supply data. Failure to pass the verification is a reason to send appropriate letters to both participants in the process (supplier and buyer).
To ensure that such discrepancies are not identified, and that declarations are verified by the RAR and accepted by them, you should check the indicators with your counterparties on a monthly basis.
Declaration for retail sale of beer
When selling beer at retail, you should report information about your volumes by filling out a declaration from Appendix 12 to Government Decree No. 815. This report is also filled out for sales of cider, mead, poire, and beer drinks.
If, in addition to beer, there is retail sale of strong alcoholic drinks, then you will have to additionally fill out a declaration from Appendix 11 to the said resolution. The beer declaration is submitted by legal entities and individual entrepreneurs who sell these drinks at retail. This also includes cafes, restaurants, kiosks, outlets.
The declaration should be submitted to the local authority responsible for the control of alcohol circulation; the name of this authority is specified in your region. In addition, within the next day after sending the declaration, local authorities must provide an electronic copy of it to the FSRAR.
The deadline for submission is the 20th day of the month following the reporting quarter. However, it is better to complete this procedure in advance in order to receive a response on acceptance of the report.
If there was no trading during the entire quarter, you will still have to submit a declaration. In the lines to indicate implementation data, zeros are not placed, the lines remain empty. Information about the balances of beer and beer drinks is transferred to the beginning of the quarter.
Example of filling out a beer declaration
The declaration form contains four sheets to fill out - title sheets, sections 1 and 2. Features of filling out some lines are shown in the table:
| Section 1 | |
| Column number | Explanations for filling |
| A | Table row number in order, starting from one. |
| 1 | Product name, according to the Classifier from Appendix 1 to the procedure for filling out declarations. |
| 2 | The product code is also taken from the classifier indicated above. For example, for beer with an alcohol content of up to 8.6% the code is 500, for beer over 8.6% - 510. |
| 3, 4, 5 | Manufacturer information. For foreign manufacturers:
For Russian manufacturers:
|
| 6 | The balance of production at the beginning of the quarter, indicating the unit of measurement (deciliter). |
| 7 | The volume of beer or beer drinks purchased from manufacturers in the Russian Federation, according to accompanying documents. |
| 8 | Volume of products purchased from wholesalers. |
| 9 | Volume of purchased products in order of import. |
| 10 | The total volume of purchased products, which is the sum of columns 7 to 9. |
| 11 | Amounts of returns from customers. |
| 12 | Other receipts not shown in columns 7 to 11. This also includes surpluses identified during inventories. |
| 13 | The total amount of income is the sum of the indicators in columns 10 to 12. |
| 14 | Retail sales volume for the quarter. |
| 15 | Other expenses that cannot be attributed to retail trade - losses, damage, shortages aimed at quality control, seized and confiscated products. |
| 16 | The amount of returns to the supplier. |
| 17 | The total consumption of beer products is the sum of indicators from columns 14 to 16. |
| 19 | The remaining volume of production on the last day of the quarter, determined taking into account the balance on the first day of the quarter, receipts and expenses for three months. |
| Section 2 | |
| Column number | Explanations for filling |
| A | Line number, starting with "1". |
| 1 and 2 | Product type and code according to the classifier from Appendix 1. |
| 3, 4, 5 | Information about the manufacturer or importer is filled in by analogy with the columns of the same name in Section 1. |
| 6, 7, 8 | Name of the organization that supplied the products, tax identification number, checkpoint. |
| 9 | The date, month and year of purchase of products is the date of shipment according to documents (commodity transport or customs). |
| 10 | TTN number on the basis of which the product was received by the recipient. Read also the article: → “”. |
| 11 | Number of the customs declaration confirming the import of products into the Russian Federation. |
| 12 | The total volume of purchased beer products according to the accompanying documentation (CTN or customs declaration). |
General information is filled in on the title page:
- TIN and KPP of the organization or TIN of the individual entrepreneur;
- Document type – use the V sign to select the desired option;
- Reporting period (select a quarter) indicating the year to which it relates;
- The full name of the body to which the declaration is submitted is the local executive authority responsible for the control of beer turnover in the region;
- Information about the person selling beer or beer drinks (full names);
- Contact details of this person;
- Place of reference retail sales products specified in the license;
- Number of declaration sheets and attached papers;
- Information about persons representing the interests of the declarant - full name of the manager, chief accountant (in relation to individual entrepreneurs - full name);
- The signature fields are not filled in;
- Addresses of places where retail beer and beer drinks are traded.
The beer declaration for the 3rd quarter of 2018 must be submitted by business entities engaged in retail trade beer and beer drinks. In our article we will tell you about the form of this declaration, where and when it is submitted, as well as what to do if errors are suddenly discovered in the report.
Alcohol declaration for the 3rd quarter of 2018: what is it and who submits it?
All producers and sellers of alcoholic beverages must report in the form approved by Decree of the Government of the Russian Federation dated 08/09/2012 No. 815 (hereinafter referred to as Decree No. 815). It must be said that officials are currently developing new project declaration, but they are unlikely to have time to approve it by the end of the third quarter, so you will have to report using the current form.
If an organization or individual entrepreneur is engaged in the retail trade of beer, beer drinks, cider, mead, poire, then their responsibility becomes to submit a report to the regulatory authorities on the volume of retail sales of all of the above drinks. The report form can be found in Appendix No. 12 to the Rules for the Submission of Declarations..., approved by Resolution No. 815.
The following must report on the turnover of beer products:
- retail outlets engaged in the retail sale of beer and its derivative drinks within populated areas;
- catering establishments that have permission to sell beer;
- suppliers who are involved in storage, purchasing and sales;
- entrepreneurs purchasing products for further resale.
Alcohol declaration for the 3rd quarter of 2018: where and how to submit it?
The declaration must be submitted in two places:
- The executive authority of the subject of the Russian Federation where the economic entity (organization or individual entrepreneur) is registered. On the website of Rosalkogolregulirovanie you can find the necessary body - its name and location.
- The Federal Service for Regulation of the Alcohol Market (Rosalkogolregulirovanie) is already a federal body. The declaration should be sent here within 24 hours after it is sent to the executive authority of the constituent entity of the Russian Federation.
Reporting to both of these regulatory bodies must be done electronically via telecommunications channels. Otherwise, the declaration will be considered unsubmitted. Note that the format electronic document secured by order of Rosalkogolregulirovanie dated 05.08.2013 No. 198.
A receipt for acceptance of the declaration must come from both the federal and regional authorities.
Business entities sign a report with enhanced qualified electronic signature, the verification key certificate of which is issued by any accredited certification center.
NOTE! None of the listed regulatory authorities will be able to refuse to accept a report if it is drawn up in accordance with all the rules established by law.
What is the deadline for submitting the alcohol declaration for the 3rd quarter of 2018?
Clause 15 of Resolution No. 815 obliges sellers and producers of alcoholic products to report to inspectors on a quarterly basis. The deadline for submitting the declaration is approved as the 20th day of the month following the reporting quarter.
According to this norm, October 20, 2018 is the deadline for submitting the beer declaration for the 3rd quarter of this year. However, this date falls on a Saturday, so the last day to send the report will be October 22 - Monday. Thus, economic entities required to submit a beer declaration have two additional days to prepare and submit the report. This transfer is provided for in Art. 193 Civil Code RF.
Late submission of the declaration will result in considerable fines. So, for an official the fine will be 5-10 thousand rubles, and for an organization - 50-100 thousand rubles.
Read about the deadlines and what kind of reporting to submit to economic entities in 2018 in the following articles:
- “Tax reporting in 2017-2018 (due dates, composition)” ;
- “Tax reporting for LLC (due dates, composition)” .
Beer declaration: what sections does it consist of and how to fill it out?
The beer declaration consists of a title page and two sections:
- On the title page it is given general information about the economic entity (TIN, KPP if available, name of the organization or full name of the individual entrepreneur, address of registration and activities, telephone numbers, email addresses), and also indicate the reporting period, year and place of submission of the declaration. All this information is certified either by the signature of the individual entrepreneur himself or by the signatures of authorized persons of the organization (usually the manager and chief accountant).
- Section 1 reflects information on receipts and sales of beer and derivative drinks and on balances at the beginning and end of the reporting period for each manufacturer of beer products. In our case, this is the 3rd quarter of 2018.
- In section 2, you need to show information about the supplier and manufacturer (their names, INN, KPP), the date and number of the document according to which the beer products were capitalized from the supplier, and the total volume of drinks purchased from him.
Each section must also be certified by the signatures of authorized persons.
There were discrepancies in the beer declaration for the 3rd quarter - is adjustment necessary?
When entering information into the declaration, specialists should be very careful. But mistakes do happen in accounting work, and they don’t even pass by in beer declarations.
If discrepancies or any errors are found in the beer declaration, the inspectors of Rosalkogolregulirovanie will send a letter to the economic entity about the errors they have discovered with a requirement to make corrections to the report.
Clarifications are submitted before the deadline for filing a beer declaration for the quarter following the reporting quarter. For the 3rd quarter of 2018, the last day for sending the corrective report is January 21, 2019.
How to fill out the adjustment for the alcohol declaration for the 3rd quarter of 2018?
In such a situation on title page When specifying the type of document, you need to check the “Adjusting” field and indicate the corresponding number of this adjustment.
For the reporting period, a tick is placed in the field “for the third quarter”; the reporting year is indicated as 2018.
You will need to enter the correct information in sections 1 and 2, after which the report must be sent to the regulatory authorities.
Results
The beer declaration is integral part alcohol declaration approved by Resolution No. 815. It is submitted by those business entities that are engaged in retail and wholesale sales beer and its derivatives. The presentation form is exclusively electronic. The report file is sent quarterly to the executive authority of the constituent entity of the Russian Federation and Rosalkogolregulirovanie by the 20th day of the month following the reporting quarter. If errors are made in the reporting, controllers will force you to make changes and submit a corrective report.
A very important topic for individual entrepreneurs and organizations engaged in the circulation of beer and beer drinks with a strength of at least 0.5%, is a declaration of retail sale of beer. Federal Law No. 171, which regulates the production and circulation of ethyl alcohol, states that beer and beer-based drinks are equivalent to alcohol (are alcoholic products), and the circulation of these products will be regulated by the same Federal Law 171. This amendment came into force on July 1, 2012
Restrictions of the Federal Law on the declaration of beer in 2018:
171 Federal Law from the moment of signing, imposes a certain number of restrictions relating to the production and circulation of alcoholic beverages, beer and beer-based products:
Declaration of beer products in 2018 for individual entrepreneurs
Some provisions of the Federal Law on beer reporting that came into force on January 1, 2013:
The government requires individual entrepreneurs to keep records of alcohol and beer products sold at retail. starting from January 1, 2013, mandatory requirements for retail space And warehouse premises– area of at least 50 sq.m. in urban areas and 25 sq.m. in rural areas; The conditions for drawing up a rental agreement for premises have been changed - it must be drawn up for one year or more and must be registered with the justice authorities.
Beer declaration fine for non-delivery
According to the current legislation of the Russian Russian Federation, fines may be applied to violators:
for LLC from 50 to 100 thousand rubles
for individual entrepreneurs – from 5 to 10 thousand rubles.
In case of a repeated violation, the organization’s current license to sell strong alcohol is suspended, and for another violation, the organization is deprived of obtaining a license in the future.
Beer declaration due date in 2019
For the 1st quarter of 2019 - until April 20, adjustment - until July 20;
For the 2nd quarter - until July 20, adjustment - until October 22;
For the 3rd quarter - until October 22, adjustment - until January 21;
For the 4th quarter - until January 21, 2019, adjustment - until April 22.
Step-by-step instructions for working with Declarant-Alco in pictures.
1. Launch Declarant-Alco.
2. On home page fill in the details of the organization and click “Save”.
3. If the organization has divisions (shops, individual retail outlets), in the section
“Divisions”, click “Add” and fill in the information about the divisions:
Novosibirsk region." href="/text/category/novosibirskaya_obl_/" rel="bookmark">Novosibirsk region".
6. Go to the “Counterparties” section and enter manufacturers and suppliers.
7. In the “Counterparties” section, click “Add”. In the window that opens, enter the name, INN/KPP and Necessarily
Check the boxes “manufacturer/importer” (for manufacturers) and “supplier” (for suppliers). There can be two checkboxes. 
8. Enter information about the supplier’s license. The series and license number can be found on the FS RAR website in the “Licensing” section - “State Register of Licenses” at the link http://*****/licens/reestr
9. Click on the supplier in the list and click “Add” in the “Licenses” section. We fill in the number and date of the license, in the line “Issued by” we write “FS RAR” 
10. Go to the section “Working with declarations”:
11. In the “Working with Declarations” section, click “Add”. The window for adding a declaration opens.
12. Select the type of declaration (for retail this is form 11 or form 12), type of document (primary), reporting quarter (1st or 2nd quarter), attribute of the reporting form “4-other type of activity” and put a tick in the “list of licenses” field . Important: check the box only if form 11 is selected!
13. Fill in the “Provided in” field. The declaration is submitted to the Ministry of Industry, Trade and Entrepreneurship Development of the Novosibirsk Region.
14. Click “OK”
15. In the general list of declarations, select the one you need and click “Change data”.
16. The declaration form opens.
18. To do this, in the declaration form, click on the link “Open table No. 2” 
19. In table No. 2, select the manufacturer and supplier. The supplier must have a license.
20. Fill in the data in table No. 2: select the type of product, the date of the consignment note, the CTN number, and the volume of products. The volume of production is recorded in deciliters.
21. Enter the date, TTN number and volume, click “Add”.
22. Volume in deciliters is calculated using the formula: [number of bottles]*[bottle volume]*
23. We also enter data for other types of products, for other manufacturers and suppliers.
24. After we have finished entering data in Table No. 2, go to Table No. 1:
26. In table No. 1, declarations are grouped by manufacturers and product codes. That is, if you have several invoices with the same manufacturer and product code (for example, “200 – Vodka”), then in table No. 1 this will be one line with the total purchase volume.
27. In order to load data on the volume of purchases into table No. 1, click the “Import purchases from table No. 2” button
28. Click on the “Import purchases” button - the program recalculates the data from table No. 2 and loads the summarized data into table No. 1.
29. We begin to fill out table No. 1. At the beginning of work, all rows of the table are colored red. This means that the data on the lines is inconsistent: the receipt of goods, broken down by category (from manufacturers + from wholesalers + by import) does not coincide with the purchase data for a given line and the total receipt of goods for a given manufacturer and code.
30. The data in the column “Purchases - total” and “Receipts - total” coincide and are formed on the basis of data from table No. 2.
31. Fill in the data at the beginning of the period, receipt (make sure that receipt coincides with the purchase), consumption of goods and click “Change”
32. If everything is done correctly, the line turns white and the “Total Expense” and “Balance at the End of the Period” columns are automatically filled in. Product consumption cannot exceed the amount of “Purchases-total” + “Beginning balance”.
33. After we have filled out table No. 1 (entered the data for all lines), we close the declaration.
34. Now it needs to be unloaded.
35. To do this, select the declaration in the general list and click the “Upload” button. 
36. In the window that opens, indicate the path where we will upload. To do this, click on the button with dots at the end of the line “Path to the folder for uploading”. In the window that opens, indicate the path. 
37. And click the “Upload” button.
38. Wait for the message “Upload complete”:
39. The uploaded declaration can be checked. To do this, go to the “XML Format Check” section
40. Click on the button with three dots and in the window that opens, select the uploaded declaration. In the “Declaration type” field Necessarily indicate the type of declaration (form 11 or 12). If the type is specified incorrectly, the check will not work correctly. Click the “Check” button
41. The result of checking the declaration will be displayed in the “Result” window. If everything is done correctly, Declarant-Alco will display the message “No errors found”:
42. This concludes the work with Declarant-Alco.
43. The uploaded declaration must be encrypted and signed using the KriptEk-D program and uploaded in your personal account on the portal of the Ministry of Industry, Trade and Entrepreneurship Development of the Novosibirsk Region (regional portal of Rosalkogol) via the link http://*****
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