An alcohol declaration is submitted by all legal entities that have a license for the production, transportation or sale alcoholic products. It is also rented out by 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 products related to alcohol, and not data on income. Let's take a closer look at this document.
Why do you need an alcohol declaration
The declaration is submitted by everyone who is related to the production and sale of alcohol and beer. It allows state bodies to receive information on the quantity of alcoholic products produced and the volume of sales of such goods, as well as to regulate their turnover.
Where to submit an alcohol declaration
The alcohol declaration is submitted to the relevant executive authorities that deal with this issue in a particular region of the country, and to the FSRAR. The basis for its mandatory delivery is the presence of a valid license. If you have a valid license, then you must submit information according to the established declaration form. You must submit them even when there is a license, and there is actually no activity related to the circulation of alcohol - the declaration here will be zero, but it must be submitted. The obligation to provide this information ends when the license granted to you expires.
What is the form of the declaration?
To find out in what form it is necessary to submit information, read Decree of the Government of the Russian Federation No. 815 dated 08/09/2012 (as amended on 12/29/2018) - this document establishes the forms for providing information on the turnover of products that are classified as alcoholic. But the procedure for filling them out can be found in the Order of the FSRAR No. 231 dated 08/23/2012 (as amended on 06/23/2015)
Important! On January 1, 2019, new rules for accounting and filing declarations on the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products, enshrined in Decree No. 1719 of December 29, 2018, came into force.
Therefore, we will report on new forms, taking into account the changes made. Why we are talking about declaration forms, not about one form? Please note: the declaration is not the same for everyone. Among those who must hand it over there are manufacturers, and carriers, and individual entrepreneurs, and sellers. The latter are also divided into wholesale and retail. Each of these groups of persons associated with the circulation of alcohol has its own declaration form, there are 12 of them in total, some need to fill out several forms at once (for example, for legal entities that produce alcohol and alcohol-containing products, you must submit forms No. 1-4, 7, 10 ). .
Important! On January 1, 2018, Federal Law No. 171-FZ came into force, regulating the abolition of the 11th declaration form, starting from the period of the first quarter for companies that do not provide catering services, which, when selling strong alcohol, scan each bottle and transfer information to EGAIS.
Form No. 11 remains mandatory for companies:
- Public catering;
- Those who are exempted from fixing sales in the EGAIS system due to the lack of Internet access;
- Selling alcohol on planes;
- Producing beer-containing products no more than 300 thousand decaliters per year, as well as selling them at retail;
- Buying products as raw materials, with subsequent processing;
- Carrying bulk alcohol-containing products and ethyl alcohol;
- Temporarily storing imported products in the Russian Federation.
Form 12 remained 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. Retailers should also refer to in electronic format a copy of the document to the FSRAR - this is given a day after the declaration is submitted to the appropriate state agency at the place of registration.
The deadline for submitting the document is before the 20th day of the month following the completed quarter. Accordingly, during the year, the declaration is submitted by January 20/April/July/October.
Since the declaration is submitted electronically, you will have to issue an EDS, download and install special software and go through the registration process in personal account on the website of the regional authority issuing the relevant licenses (you can read about all this on the FSRAR website). You draw up a file of the declaration itself, sign it with an EDS, encrypt it and send it through your personal account. In it, you should also receive a receipt with a two-dimensional barcode, which will confirm the fact of delivery of the document.
If you find an error in an already sent document, then it can be corrected by correcting the sent file, but all corrections must be justified in writing and confirmed with documents.
What happens if you don't file a declaration?
The penalty for failure to submit a document or violation of the deadlines for its delivery is:
- For entrepreneurs - 5-10 thousand rubles;
- For legal entities - 50-100 thousand rubles.
Repeated violation of deadlines or revealing the fact of submission of false information threatens to suspend the license, and in the worst case, to cancel it. In this case, you cannot get a license again.
Economic entities that have received a license to carry out production, trade or transport operations related to alcoholic products and beer are required to declare the results of their activities to the FSRAR. This body is engaged in state control and regulation of alcohol turnover in the Russian Federation. Let's consider in the article what an alcohol declaration is, how it is filled out step by step, in what terms it is submitted.
The declaration does not contain data on the income or profit of companies engaged in the production or sale of alcoholic products, it shows information on the turnover of products, the volume of its production and movement.
Forms of alcohol declarations
The declaration is submitted by persons whose work is related to:
- Producing suitable products;
- Transportation;
- storage;
- Implementation of wholesale and retail.
Such persons include organizations, individual entrepreneurs and other persons, for example, citizens who grow 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 IP. Decree 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 for alcohol?
Place of declaring information on alcoholic activity:
- Regional authority regulating these issues;
- FSRAR.
All reports to the FSRAR are submitted only in electronic format, while the data provided are certified by the 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 the FSRAR, establish the necessary software for electronic exchange of documents. 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 the UKEP, after which the file is sent through the 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 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 annexes 1-12 to the rules;
- Once a year until February 15 inclusive for the year in which the grapes used in the production of wine products are harvested - for declarations from annexes 13-15.
Place of submission of alcohol declarations
- In the FSRAR - all declarations, except for those presented in appendices 11, 12 13. These reports are filled in 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 authority is specified in the region) - declarations from appendices 11 and 12 on the volume of retail sales (at the place of registration of a legal entity or individual entrepreneur), and from appendix 13 (at the place of registration of an agricultural manufacturer, organization or a citizen leading private household plots). Also, copies of these reports are submitted to the FSRAR within 24 hours after their transfer to the local authority.
When submitting incorrectly completed declarations, with incomplete reflection of all the necessary data or making mistakes in the indicated indicators, corrective declarations for the same period should be submitted.
Verification of alcohol declarations
Declarations are submitted to the PAP in electronic form, which allows you to verify the data shown by manufacturers, suppliers and buyers. Thanks to this, control over the created and consumed alcoholic products in the country is carried out. Such reconciliations reveal discrepancies in performance, which ultimately lead to official reviews of alcohol companies and suspension of business and selection of licenses.
PAP uses special automatic programs that reconcile data on purchases and deliveries. Failure to pass the verification is a reason to send appropriate letters to both participants in the process (supplier and buyer).
So that such discrepancies are not detected, and the declarations are checked by the PAP and accepted by them, you should monthly check the indicators with your counterparties.
Beer Retail Declaration
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 in for sales of cider, mead, poire, beer drinks.
If, in addition to beer, there is a retail sale of strong alcoholic beverages, then you will have to additionally fill out a declaration from Appendix 11 to the specified resolution. The declaration for beer is submitted by legal entities and individual entrepreneurs who sell these drinks at retail. This includes cafes, restaurants, kiosks, outlets.
The declaration should be submitted to the local authority involved in the control of alcohol turnover, the name of this authority is specified in your region. In addition, within the next day after sending the declaration, the local authorities must provide its electronic copy to the FSRAR.
The deadline for submission is the 20th day of the month following the reporting quarter. However, it is better to perform this procedure in advance in order to have time to receive a response on the acceptance of the report.
If during the entire quarter there was no trade, then the declaration will still have to be submitted. In the lines to indicate data on the implementation, zeros are not put, the lines remain empty. Information about the remains of beer and beer drinks is transferred to the beginning of the quarter.
An example of filling out a beer declaration
The declaration form contains four sheets to fill out - title pages, sections 1 and 2. The features of filling in some lines are given 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 specified above. For example, for beer with an alcohol content of up to 8.6%, code 500 is indicated, for beer over 8.6% - 510. |
| 3, 4, 5 | Information about the manufacturer. For foreign manufacturers:
For Russian manufacturers:
|
| 6 | The balance of production at the beginning of the quarter, indicating the unit of measure (decalitres). |
| 7 | The volume of beer or beer drinks purchased from manufacturers in the Russian Federation, according to accompanying documents. |
| 8 | The volume of products purchased from wholesalers. |
| 9 | The volume of purchased products in order of import. |
| 10 | The total volume of purchased products, which is the sum of columns from 7 to 9. |
| 11 | Returns from buyers. |
| 12 | Other receipts not shown in columns 7 to 11. Surpluses identified during inventories also fall here. |
| 13 | The total amount of receipts is the sum of the indicators of columns 10 to 12. |
| 14 | Quarterly retail sales. |
| 15 | Other expenses that cannot be attributed to retail trade are losses, destruction, 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 the 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 expenditures for three months. |
| Section 2 | |
| Column number | Explanations for filling |
| A | Line number starting from "1". |
| 1 and 2 | Type and product 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, TIN, KPP. |
| 9 | Day, month and year of purchase of products - the date of shipment according to the 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 | The 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 (TTN or customs declaration). |
The title page contains general information:
- TIN and KPP of the organization or TIN of the individual entrepreneur;
- Type of document - the V sign selects the desired option;
- Reporting period (a quarter is selected) indicating the year to which it refers;
- The full name of the authority where the declaration is submitted is the local executive authority dealing with 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 products specified in the license;
- Number of sheets of the declaration and attached papers;
- Information about persons representing the interests of the declarant - full name of the head, chief accountant (in relation to individual entrepreneurs - full name);
- Fields for specifying the signature are not filled;
- Addresses of those places where beer and beer drinks are sold at retail.
The declaration for beer for the 3rd quarter of 2018 must be submitted by business entities engaged in retail beer and beer drinks. We will tell in our article about the form of this declaration, about where and when it is submitted, and also what to do if errors are suddenly found in the report.
Declaration on alcohol for the 3rd quarter of 2018: what is it and who rents it?
All manufacturers and sellers of alcoholic beverages must report in the form approved by Decree of the Government of the Russian Federation of 08/09/2012 No. 815 (hereinafter referred to as Decree No. 815). It must be said that officials are currently developing new project declarations, however, by the end of the third quarter, they are unlikely to have time to approve it, so they will have to report in the current form.
If an organization or an individual entrepreneur is engaged in the retail trade of beer, beer drinks, cider, mead, poire, then it becomes their responsibility to submit to the regulatory authorities a report 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 settlements;
- catering establishments licensed to sell beer;
- suppliers who are engaged in storage, purchase and sale;
- entrepreneurs who purchase products for resale.
Alcohol declaration for the 3rd quarter of 2018: where and how to submit?
The declaration must be submitted in two places:
- The executive authority of the constituent entity of the Russian Federation where the economic entity (organization or individual entrepreneur) is registered. On the website of Rosalkogolregulirovanie you can find the desired body - its name and location.
- The Federal Service for Alcohol Market Regulation (Rosalkogolregulirovaniye) is already a federal body. The declaration should be sent here within 24 hours after it was sent to the executive authority of the constituent entity of the Russian Federation.
It is necessary to report to both of these regulatory bodies in electronic form via telecommunication channels. Otherwise, the declaration will be considered not submitted. Note that the format electronic document fixed by the order of Rosalkogolregulirovanie dated 05.08.2013 No. 198.
A receipt for the acceptance of the declaration must come from both the federal and regional authorities.
Economic entities sign a report with enhanced qualified electronic signature, whose verification key certificate is issued by any accredited certification authority.
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 enshrined in law.
What is the deadline for submitting the alcode declaration for the 3rd quarter of 2018?
Clause 15 of Decree No. 815 obliges sellers and manufacturers of alcoholic products to report to controllers 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 the specified norm, October 20, 2018 is the deadline for submitting the declaration for beer for the 3rd quarter of the current year. However, this date falls on a Saturday, so the last day to submit the report will be Monday, October 22. Thus, economic entities obliged to submit a beer declaration have two additional days to prepare and submit a report. Such a transfer is provided for by Art. 193 Civil Code RF.
Late submissions will result in hefty fines. So, for an official, the fine will be 5-10 thousand rubles, and for an organization - 50-100 thousand rubles.
Read about the timing and what reporting to submit to economic entities in 2018 in the following articles:
- "Tax reporting in 2017-2018 (deadlines, composition)" ;
- "Tax reporting for LLC (due dates, composition)" .
Declaration on beer: 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 is 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), as well as the reporting period, year and place of submission of the declaration. All this information is certified either by the signature of the IP itself, or by the signatures of authorized persons of the organization (usually this is the head and chief accountant).
- Section 1 reflects information on the receipts and sales of beer and derivative drinks and on balances at the beginning and end of the reporting period in the context of 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, TIN, KPP), the date and number of the document by which the beer products were credited from the supplier, and the total volume of drinks purchased from him.
Each section must also be certified by the signatures of authorized persons.
Discrepancies were found in the beer declaration for the 3rd quarter - is an adjustment needed?
When entering information into the declaration, specialists should be very careful. But in accounting work mistakes happen - they do not go past beer declarations.
If discrepancies or any errors are found in the beer declaration, the controllers of Rosalkogolregulirovanie will send a letter to the economic entity about the discovery of errors with a request to amend the report.
Clarifications are submitted before the deadline for submitting a beer declaration for the quarter following the reporting one. For the 3rd quarter of 2018, the last day to send the corrective report is January 21, 2019.
But how to fill out an adjustment on 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 box "Corrective" and indicate the corresponding number of this adjustment.
For the reporting period, a tick is put in the field “for the III quarter”, the reporting year is 2018.
Correct information will need to be entered 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 Decree No. 815. It is rented by those business entities that are engaged in retail and wholesale beer and drinks derived from it. The submission 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 them 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 the 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 equated with alcohol (they are alcoholic products), and the circulation of these products will be regulated by the same Federal Law 171. This amendment entered into force on July 1, 2012.
Limitations of the Federal Law on declaring beer in 2018:
171 The Federal Law, from the moment of signing, imposes a certain number of restrictions regarding the production and circulation of alcoholic products, beer and beer-based products:
Declaration of beer products in 2018 for individual entrepreneurs
Some provisions of the Federal Law on reporting on beer, which entered into force on January 1, 2013:
The government requires individual entrepreneurs to keep records of retail alcoholic and beer products. starting from January 1, 2013, mandatory requirements for retail space And warehouses– area not less than 50 sq.m. in urban areas and 25 sq.m. in rural areas; the conditions for drawing up a lease agreement for premises have been changed - it must be drawn up for one year or more and must be registered with the justice authorities.
Declaration on beer penalty for non-delivery
According to the current legislation of the Russian Russian Federation Violators may be subject to the following fines:
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 valid license for the sale of strong alcohol is suspended, and for another violation, the organization is deprived of obtaining a license in the future.
Declaration on beer deadlines 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 subdivisions (shops, individual retail outlets), in the section
"Subdivisions" click "Add" and fill in the data about the subdivisions:
Novosibirsk region." href="/text/category/novosibirskaya_obl_/" rel="bookmark">Novosibirsk region".
6. Go to the "Contractors" section and enter manufacturers and suppliers.
7. In the "Contractors" section, click "Add". In the window that opens, enter the name, TIN / KPP and Necessarily
check the boxes "manufacturer / importer" (for manufacturers) and "supplier" (for suppliers). There can be two ticks. 
8. We enter data 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. We stand 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 Add Declaration window opens.
12. We select the type of declaration (for retail, this is form 11 or form 12), the type of document (primary), the reporting quarter (1 or 2 quarter), the sign 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 required one 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, we select the manufacturer and supplier. The supplier must be licensed.
20. Fill in the data of table No. 2: select the type of product, the date of the consignment note, the number of the bill of lading, the volume of production. The volume of production is entered in decalitres.
21. Enter the date, TTN number and volume, click "Add".
22. Volume in decalitres is calculated according to the formula: [number of bottles]*[bottle volume]*
23. Similarly, we enter data on other types of products, on other manufacturers and suppliers.
24. After we have finished entering the data according to 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 button "Import purchases from table No. 2"
28. Click on the "Import purchases" button - the program recalculates the data according to 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 goods receipt divided into categories (from manufacturers + from wholesalers + by import) does not match the purchase data for this line and the total goods receipt for this manufacturer and code.
30. The data in the column "Purchases - total" and "Receipt - total" are the same 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 the receipt coincides with the purchase), consumption of goods and click "Change"
32. If everything is done correctly, the line turns white, the columns “Expense of the total” and “Balance at the end of the period” are automatically filled in it. The consumption of goods cannot exceed the sum of "Purchase-total" + "Balance at the beginning".
33. After we filled out table No. 1 (we registered 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 "Unload" button. 
36. In the window that opens, specify 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 to upload." Specify the path in the window that opens. 
37. And press the "Unload" button.
38. We are waiting for the message "Unloading completed":
39. The unloaded declaration can be checked. To do this, go to the section "Checking XML Format"
40. Click on the button with three dots and select the uploaded declaration in the window that opens. In the "Type of declaration" field Necessarily specify the type of declaration (11 or 12 form). If the type is specified incorrectly, the validation will fail. Click the "Check" button
41. The result of the verification of 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 completes the work with Declarant-Alco.
43. The uploaded declaration must be encrypted and signed using the CryptEk-D program and uploaded in your account on the portal of the Ministry of Industry, Trade and Entrepreneurship Development of the Novosibirsk Region (regional portal of Rosalkogol) at the link http://*****
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