Recently, the alcohol market has been subject to more careful supervision by government agencies.
One of the many controls is the requirement to have a register for the retail sale of alcohol, which was created to regulate the movement of such products at retail points of sale. Wholesale market players do not need to maintain a document.
Rules of conduct
Rosalkogolregulirovanie made several attempts to put the book into effect, but first delayed the deadline, and then completely revised the form of the document. Initially, the magazine was supposed to become mandatory for alcohol sellers from December 1, 2014 (order number 153 of May 23, 2014). However, the department was hit with a flurry of requests from business representatives who asked a lot of questions about maintaining and filling out paperwork.
As a result of this violent reaction, legislators revised the effective date of the order and postponed the deadline until July 1, 2015. However, the Federal Service did not stop there; Order 153 was canceled without actually even coming into effect. Instead of the unsuccessful document, a new order numbered 164 was approved on June 19, 2015. It regulates the modified version of the journal and the procedure for filling it out. The form has undergone significant transformations, having “lost” half of the columns from the original version after adjustment.
Since 01/01/2016, strict filling out of the accounting book is mandatory for individual entrepreneurs and organizations selling any alcohol at retail.
Those individual entrepreneurs or companies that have several retail outlets create and maintain a document for each store. It is also stored at the point of sale, since entries should be made no later than the next day after the sale of products in individual containers (bottles, cans).
When selling bottled products, an appropriate record should be created no later than one day from the moment the transport container is opened. In simple terms, the journal records the retail sale of every bottle of mead, cider, vodka, beer, cognac and other alcohol, as well as every beer keg that the seller opened for the purpose of bottling the drink intended for sale.
Filling procedure
The book contains seven columns:
- Sequential number for each entry.
- The date of sale of any unit of alcohol or the date of opening of the container in which it is transported.
- Information contained in the barcode printed on the excise stamp (applies to products subject to labeling). If products are not subject to mandatory labeling, then this column does not need to be filled out.
- Product name (in accordance with available accompanying documentation).
- Alcohol type code based on data from the Product Type Classifier.
- Capacity (unit of change - liters) of consumer/transport packaging.
- The quantity of such containers.
You can watch the sequential filling process in the following video:
Final sales need to be “knocked up” daily for each type of alcohol.
The document can be filled out in one of the most convenient ways: on paper and electronically through the unified state automated alcohol accounting system. Organizations and individual entrepreneurs independently decide which option is more suitable for their business.
It is important to note that the chosen method also determines the rules for filling out the columns of the book.
So, when maintaining a paper version, you do not need to fill out column number 3 - “barcode”. It is noteworthy that despite the mandatory nature of the document, there are no strict requirements for the paper version. This means that there is no need to lace, seal and seal it. There are also no regulations regarding the color of ink or font for making entries.
When filling out a journal through the Unified State Automated Information System for alcoholic products subject to marking with federal special or excise stamps, columns 4-7 must be left blank. However, to connect to EGAIS, you need to install special software. If the seller does not have access to the system, then he is required to keep records in paper form.
Specialization: Trade automation, Online cash registers, EGAIS, compliance with 54-FZ, Trade equipment, Antiviruses, application software.
Categories:EGAIS and Alcohol Sales Logbook
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.
Update from 10/11/2016
From 10/01/2016, the balances of alcoholic products must be synchronized with data in the Unified State Automated Information System.
Update from 07/11/2016
EGAIS: First Blood
Well, we waited. The sudden arrival of the first of July marked the beginning of alcohol sales through EGAIS. Typically, this event did not cause a storm of delight among the participants in the process. Moreover, there are already the first sad results for business.
So quite recently there was one instructive story from which conclusions should be drawn. Representatives of the Rosalkogolregulirovaniye service paid a visit to one of the grocery stores (I will not specify the name for ethical reasons). During the inspection, they seized several bottles of her darling, prepared for sale. The motivation for the seizure was something like “there are signs of falsification.” And this despite the seller having all the necessary documents.
After an examination, it was determined that the seized alcohol was of dubious origin, and a fine of 200 thousand rubles was imposed on the organization. The amount, to put it mildly, is not small. Be that as it may, it is difficult to oppose anything to the letter of the law. More precisely, the liability is subject to “Turbage of alcoholic products without labeling (Part 4 of Article 15.12 of the Code of Administrative Offenses of the Russian Federation).” In legal terms, the one from whom the counterfeit was confiscated is the one to blame. This does not eliminate the responsibility of the supply chain, but the first blows fall on retail entrepreneurs.
Checking stamps in egais
To avoid such a fate, now each labeled bottle of alcohol should be checked on the FSRAR resource “Verification of brands”, available at https://service.fsrar.ru/auth/login. Login to it is carried out using a hardware cryptokey (that same Jakarta). Access also requires Internet Explorer version 9 or later and a plugin installed upon first login.
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 field 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.
EGAIS is not a problem, it’s complete bullshit. I won’t tell you for the whole of Odessa, but we live on old leftovers, and our assortment has already dropped by 30%. I don’t know, maybe we don’t know how to work. But the fact remains that holes in the assortment have to be replaced with other items, because working with suppliers is now simply terrible. The main problem is that the system works with very severe glitches, so it hasn’t given us anything good yet. I don't expect anything good from the system.
Boris Rodionov, founder of the private distillery Rodionov and Sons
I 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
Heineken began testing the EGAIS system in advance in order to be fully prepared by the time of its official launch and avoid the risk of failures. We also tried to inform our retail partners about the need for early implementation and testing of this system. However, due to the complexity and technological imperfection of the system, an uninterrupted transition could not be achieved. The system still experiences frequent and long-lasting (up to several hours) crashes and freezes. As a result, in January 2015, in some stores, cases of refusal of shipments, missed delivery deadlines, transport downtime, and even freezing of beer due to untimely shipment were recorded.
In general, this system seems to us to be working, but its practical implementation is still imperfect. We hope that all the problems and bugs that prevent EGAIS from working like clockwork will be eliminated in the near future. And of course, constant close contact between manufacturers, retailers and PAR is extremely important in order to respond as quickly as possible to any failures or identified problematic issues.
Oraz Durdyev, Director for Legal Affairs and Corporate Relations of SUN InBev JSC
We can say with confidence that at the moment the EGAIS system is not stable. Recently, on January 22, the system did not work for more than 12 hours, and users were unable to register documents. Beer trucks froze during shipment near warehouses, waiting for confirmation from the system for several hours. Product returns are also regularly observed when the partner does not see the shipment in the system: in three weeks of January, the percentage of returns reached 10% of the total volume of shipments. Company losses from such problems in EGAIS consist of several factors: damaged goods, transport downtime, overtime payments to employees. In an annual perspective, these are very significant amounts. It is important to note that even without taking into account losses from failures, working with the system requires significant investments: for example, last year all beer producers spent up to 1 million rubles per plant to implement EGAIS in production. EGAIS was initially introduced for strong alcoholic drinks, and now they are trying to adapt it to the realities of beer circulation. Problems in the system and the resulting financial losses may force some wholesalers, small and medium-sized enterprises, and retail outlets to eliminate beer from their portfolio altogether. According to our estimates, about 20% of our retail partners are now at risk.
Evgeny Pavlov, member of the board of directors of RUSALKA Group
EGAIS is an example of how the state is exercising its influence on the industry. First, the wholesaler fights for the shelf, and when he gets there, it turns out that in the neighboring hut, vodka costs 100 rubles, and ours costs 180... While half of the alcohol is sold past the cash registers, will you last long? We can reduce costs to zero and still not make money. In Yekaterinburg at 2 am I know where to buy vodka in any area of the city. And not only in Yekaterinburg. It is impossible for a legal manufacturer to compete with the black sector!
Update from 01/19/2016
The government indirectly admitted that the system was technically unready for full-fledged operation
According to the old Russian tradition, 2 days before the law on working with EGAIS for the retail and wholesale segment came into force, changes were made to it - on December 29, 2015, Government Decree No. 1459 “On the functioning of a unified state automated information system for recording the volume of production and turnover of ethyl alcohol” was issued. alcohol, alcoholic and alcohol-containing products."
The document specifies the rules for working with the system and the composition of the data that should be displayed in it.
The most surprising thing is the fact that the Government indirectly recognized the technical unreadiness of the system for full operation and granted a deferment to the retail segment for entering part of the data into the Unified State Automated Information System: paragraph 2 of the resolution states that “the information specified in subparagraphs 1 - 3, 18, 20, 25 , 26 and 30 of paragraph 6 of the Rules approved by this resolution, is recorded by organizations engaged in the retail sale of alcoholic beverages, and individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, poire, mead from January 1, 2016 to March 31, 2016. (inclusive), in EGAIS no later than April 20, 2016.”
It turns out that all restaurants and bars, along with shops and hypermarkets, will be able to enter some data into the Unified State Automated Information System “retroactively,” but the main thing is that they have time to do this before April 20, 2016. And in order for them to do this, the FS RAR, according to paragraph 3 of the resolution, is obliged to approve all the necessary application forms “for recording data in the Unified State Automated Information System” by March 31, 2016, i.e. the same document that will allow you to enter information into the system regardless of the time of the business transaction associated with it.
- name, location, taxpayer identification number - for an organization or agricultural producer registered as a legal entity, as well as the reason code for registration, location of separate divisions (if any);
- name and type of product specified in Article 2 of the Federal 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”;
- product type code according to the classifier of product types, used when filling out declarations on the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products;
- information contained in the consignment note and (or) international consignment note, a certificate attached to the consignment note (for products manufactured in the Russian Federation, as well as for imported products that are goods of the Eurasian Economic Union), certificate, attached to the customs declaration (for imported products, with the exception of products that are goods of the Eurasian Economic Union);
- numbers, dates and times of submission of applications for recording information about the organization (agricultural producer, individual entrepreneur), about products of each type and name, about the volume of production and turnover of products of each type and name, about documents permitting and accompanying the production and turnover of products, in unified information system;
- information about the counterparty(s) for the supply and purchase of products (name, taxpayer identification number, address);
- information on the volume of alcoholic products established based on the results of the inventory of alcoholic products, including indicating the numbers of federal special stamps and excise stamps applied to labeled alcoholic products;
- information about write-off of products in case of defects or other reasons;
In addition, the Government Decree determines the procedure for carrying out measures “to control the recording of information in the system.” This will be done by the territorial bodies of the Federal Service for Regulation of the Alcohol Market and customs authorities and will do this using software from a unified information system.
It turns out that for the period from January 1, 2016 to March 31, 2016, a transition period is being introduced during which enterprises in the retail segment are allowed not to enter part of the data on alcohol turnover not related to retail sales, which will need to be recorded for stores from 07/01/2016. But they still need to confirm the fact of purchasing alcohol from suppliers. Such a transition period means that the territorial bodies of the FS RAR simply will not be able to verify the physical presence of alcohol in a restaurant, bar or store with the data in the Unified State Automated Information System, because they are allowed to differ. However, they may well check the very fact of the enterprise’s work in the Unified State Automated Information System and the absence of such work (connection to the Unified State Automated Information System, confirmation of procurement facts) will constitute a violation, with all the consequences...
The Government is allocating the next three months (until March 31, 2016) to put things in order in working with the system and to prepare for the next big stage - registering the sale of alcohol in EGAIS from 01.07.2016. Whether FS RAR will have time to set everything up or a new government decree will be issued at the end of June 2016 - time will tell.
Update from July 3, 2015
The bill on EGAIS has been adopted
July 3, 2015 – official publication of the law in Rossiyskaya Gazeta.
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 for printing 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 place of operation 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.
From January 1, 2016, stores must keep a log of sales of alcohol, alcohol-containing products and beer (Order No. 164 of June 19, 2015). The Federal Tax Service fines for the absence of a journal - officials pay up to 15,000 rubles, and legal entities up to 150,000. We will show you how to fill out a journal and how to make keeping it simpler.
Rules for keeping a log of alcohol sales
Who is required to keep a journal:
- Retailers of alcoholic and alcohol-containing products
- Stores of draft beer and beer drinks (cider, poiret, mead)
- Catering enterprises
You need to keep an alcohol log even after connecting to EGAIS. If you have a chain of stores, then each branch should have its own magazine.
When to make a journal entry
No later than the next day after the sale of alcohol.
If the store sells draft alcoholic drinks, then the log must reflect the fact that the transport container has been opened.
Magazine form
A journal is a table with a set of fields. You can fill it out in a notebook or notebook.
The log can also be kept in an Excel spreadsheet. If they come to you to check, print out the magazine and show it. The main thing is to fill out the required fields and follow the form.
Journaling using EGAIS
You can keep a log using EGAIS if the store is connected to the system and sends data on alcohol sales to FSRAR. The store owner will be able to print the magazine in his personal account on the FSRAR website.
Mandatory information
Entrepreneur and store details:
- Name of organization
- Full name of individual entrepreneur
- TIN (personal)
- TIN of an individual entrepreneur
- Store Address
Information about sold items:
- Serial number (column 1)
- Date of retail sale (column 2)
- Bar code (grade PDF-417) (column 3)
- Product name (column 4)
- Product type code (column 5)
- Capacity, l (column 6)
- Quantity, pcs (column 7)
Difference between paper version and electronic version
In a paper journal, you do not need to fill out column 3 “Barcode”.
When maintaining a journal using EGAIS, all fields are filled in automatically.
Every day you need to record sales results in the journal:
- Total for each code type of alcoholic beverages
- Total by name of each type of alcoholic product
- Total by quantity (pcs)
Advice: If you keep a journal in electronic form, print out pages with sales for the shift every day and put them in a separate folder. In this case, the check will not take you by surprise.
Maintaining an alcohol journal with Viki cash registers
The cash register program automatically records all data on alcohol sold. You do not need to fill out any fields. To print a magazine, you just need to select a time period. For example: from 01/01/16 to 04/1/16.
We recorded on video the entire process of selling alcohol - from scanning the barcode to recording the sale in the log.
FSRAR justified its requirements for the procedure for accounting for alcoholic products when providing public catering services by issuing a letter dated 10/03/16. It states that in accordance with paragraph 2.1 of Article 8 of the Federal Law of November 22, 1995 No. 171-FZ “On State Regulation of the Production and Turnover of Alcoholic Products...” the requirement to transfer information on the volume of turnover of alcoholic products to the Unified State Automated Information System does not apply to recording the volume of retail sales of alcoholic beverages in the provision of catering services. But, according to FSRAR, such organizations must record the volume of turnover of alcoholic products using the Unified State Automated Information System in terms of the purchase and storage of such products.
It turns out that the remains of alcoholic beverages stored in restaurants must correspond to the data on such balances in the Unified State Automated Information System. And this cannot be done without writing off alcohol sales balances. Therefore, according to the position of FSRAR, the volume of sold labeled products in organizations carrying out retail sales of alcoholic products when providing public catering services should be written off indicating the basis “Retail sales of products not subject to recording in the Unified State Automated Information System” and the date of the act corresponding to the date of sale (opening).
Please note that in previous editions of the clarifications the term “may be written off” appeared. Now it has been replaced by "must be written off."
In fact, retail sales will be recorded as a separate type of write-off. But “the sum does not change by changing the places of the terms”...
The formation of such a write-off act is not required for beer, beer drinks, cider, poire and mead (unlabeled alcohol) if the enterprise keeps a journal of the volume of retail sales of alcoholic products in paper form.
In this simple way, FSRAR circumvented the exceptions of Federal Law-171 and obliged restaurants to register their sales of alcoholic products in the Unified State Automated Information System. The difference from stores is that such sales are allowed to be registered once a day with one document based on sales results, and not with each receipt punched at the cash register, as in retail.
And for this purpose, they even created a special document to register what does not need to be registered - “Write-off of products, the sale of which is not subject to recording in the Unified State Automated Information System.”
FSRAR intends to use information about balances in the Unified State Automated Information System for control activities from 01.01.17.
In addition, some control functions of the system are already operating in automatic mode. When registering the write-off of products that have not previously been registered in the Unified State Automated Information System, or when placing incorrect brands on the balance sheet, letters are received from the territorial divisions of the FSRAR with a requirement to provide written explanations about the reason for such an operation. Such letters are generated automatically, so they are printed for every erroneous transaction, for every mistakenly written off bottle.
In addition, the very fact that a restaurant that confirms purchases does not provide data on the write-off or sale of alcohol for a long time will be a sign that it violates the requirements of the law, and therefore is subject to mandatory verification by the territorial bodies of the FSRAR.
From the very beginning, it was clear that FSRAR would not leave restaurants alone, and that fixing alcohol purchases for them would be only the first part of tightening control. After implementing sales registration in stores, it only took them a couple of months to actually extend the same requirements to restaurants. Our company’s goal is to ensure that, despite all the contradictory requirements of the FSRAR, restaurants receive tools that allow them to work without violating legal requirements. Traktir was one of the first software products in the country to introduce the ability to confirm the fact of purchase of alcoholic beverages. And now we are again one of the first to implement the “Write-off” document in EGAIS of the required type and have automated its correct filling out as much as possible.
On June 22, 2015, Order No. 164 of the Federal Service for Regulation of the Alcohol Market (FS RAR) dated June 19, 2015 was published. It was this document that, as of January 1, 2016, introduced a new procedure for filling out a journal for recording the volume of retail sales of alcohol. Despite the fact that the main mechanism for regulating the turnover of alcoholic beverages in Russia is now the Unified State Automated Information System, the accounting journal must also be used by all participants in the retail alcohol market without exception. FS RAR itself, at its seminars, has repeatedly said that it issued this order more likely to comply with the law, and not for real control over alcohol sales. And this can be seen from the contradictions and outright blunders that are present in the rules for filling out the magazine. Nevertheless, the fines for violating the rules of working with the magazine are real, which means we now need to carry out this order. Let's figure out what needs to be done for this.
1. Who fills it out and where?
The retail sales volume register is filled out by each separate division at the place of sale of alcoholic products. There are no exceptions based on the type of legal entity, location or turnover. All organizations and individual entrepreneurs are required to maintain a journal, even those that sell only beer.
2. How to fill out the journal
Now there are two options for filling out the log - in electronic form, recording sales of alcoholic beverages in the Unified State Automated Information System, and in paper form, entering all alcohol sales into a table of the approved form.
This is where the first confusion begins - how to keep a journal electronically in a restaurant? Order No. 164 of the FSRAR states that the log is filled out upon the sale of each unit of consumer packaging or upon the opening of transport packaging. Opening the transport container when recording a log is used only for unpackaged alcoholic products, primarily for draft beer stored and transported in kegs. Opening a box (shipping container) with bottles of wine (consumer packaging) is not a fact of sale of alcoholic beverages, unlike opening a beer keg. The confusion is that data on a sale can only be recorded in EGAIS together with the data on the cash receipt accompanying such a sale. And if, when selling strong alcohol by portions, opening a bottle can be tied to the sale of a specific first “shot” that was poured from this bottle, then when opening a keg, there may not be any sales receipt. Similarly, when using alcohol in production (in cooking, flambéing or making liqueurs), the moment the bottle is opened can be very different from the moment the dish is first sold. How to record a sale in EGAIS in this case? It turns out that the law in advance pushes the contractor to commit violations, forcing them to “customize” the reporting to the capabilities of the system.
3. What to do with the completed journal
There is no need to submit the volume log anywhere. It must be presented during inspection by regulatory authorities. Currently there is no explanation as to whether it is necessary to store the log in paper form or whether it can be printed for the required period and presented to the inspector. For now, one thing is known - data from the log must be stored for 5 years. Therefore, you need to decide in advance in what form and where you will do it.
We recommend our clients not to print the magazine in advance, but to ensure the ability to quickly print it on demand - a working printer and paper should always be at hand at the point of sale.
4. What to log
According to the order, when filling out the journal on paper, the name of the alcoholic beverage (AP) is entered in it in accordance with the accompanying documents, the AP code, as well as the capacity of the opened packages and their quantity. It is entered upon the fact of opening the container (when selling in portions) or upon the fact of sale (entire bottle). It is important to understand that the name of the AP and its code must be taken strictly from the accompanying documents, and not from your internal nomenclature directory.
5. How to calculate subtotals for a journal
Order No. 164 states that “The totals for sales of alcoholic products are filled in at daily intervals in terms of product type code, product name and quantity (pieces).” This difficult phrase was deciphered in an example that FSRAR published on its website on January 15, 2016.
From the example it follows that each entry in the journal must participate in its totals three times - by AP code, by AP name, and again according to the total quantity. And here another confusion arises - it turns out that the totals sum up the quantities for different packages and different capacities. Those. we add up half-liter bottles with liter bottles, add kegs to them and get the total number of containers sold and opened. Why this needs to be done and what information such summation carries is not at all clear.
6. What transactions should be recorded in the journal
To understand what needs to be entered in the log, you need to understand the task for which it was created. According to Order No. 164, only retail sales of alcoholic beverages are entered into the journal. But what do we mean by “retail sales” in a restaurant? Is the alcoholic impregnation for a cake or wine in a marinade that we already mentioned earlier such a sale? According to logic, the receipt of alcohol in a restaurant is recorded by confirming the fact of purchase in EGAIS. The journal must “close” these receipts with proof of alcohol consumption. In this case, by comparing the turnover from the magazine with receipts in the Unified State Automated Information System and the current balance of alcohol in the restaurant, FSRAR can reveal a discrepancy in these figures and convict the enterprise of selling counterfeit goods. This means that everything that was reflected on your balances in Unified State Automated Information System must go through the register of retail sales of alcohol. At the same time, remember that in EGAIS there are operations for returning, entering initial balances and writing off AP for battle, defects, losses. So alcohol consumption must be confirmed minus these operations.
7. Will this last long?
For retail, EGAIS will close the entire accounting loop by 07/01/2016. From now on, the entire turnover of alcohol in stores, including retail sales, will be recorded through the Unified State Automated Information System, which means that they will no longer be able to keep a volume log in paper form, and it will be generated automatically for them. For public catering, the start date for registering retail sales in EGAIS has not been established. Therefore, the journal for him is a “long-term patch”, which is designed to close the alcohol accounting loop. At the same time, it turns out that since January 1, 2016, the remains of restaurants in EGAIS have been accumulating alcoholic products, which are supplied to them through the system by suppliers. How alcohol sales recorded in a paper journal will be written off from the balances in the electronic memory of the Unified State Automated Information System is completely unclear. And this is yet another misunderstanding associated with this document. FSRAR, in order to restore order in the Unified State Automated Information System, will simply be forced to implement some kind of mechanism for writing off such alcohol from the remains of restaurants. And apparently, in 2016-2017, such a mechanism will be implemented, and we will see further changes in the procedure for accounting for alcohol for restaurants.
How to work with all this?
How, when and to whom to create a journal for recording the volume of retail sales of AP in a restaurant? Judging by the logic of FSRAR, a bartender or waiter must make a note about this in a paper journal every time he opens a bottle, and at the end of each day take a calculator and calculate the totals for each position, for each type of AP and the overall totals. And so - every day. It is clear that such a scheme is not viable. Our developers and methodologists spent several months calculating how to implement the formation of a magazine in the software products of the Traktir line with the least labor costs for restaurant employees and proposed three options for its formation.
The simplest option for creating a log is to enter into it all alcoholic products moved to the bar. After all, such movements are made with an indication of the capacity and quantity of containers, which means, mathematically, the entire calculation scheme is extremely simple. But this scheme has a significant drawback - if alcohol is kept in closed bottles in a bar, a situation may arise when, upon inspection, it turns out that a bottle of, for example, champagne that was included in the magazine is still closed in the bar refrigerator. And these are violations of the rules for filling out the journal. On the other hand, with significant turnover in the bar, it will be quite difficult for inspectors to check and count all the bottles in it.
The second option is more difficult to implement, but more accurate in reflecting real sales. It uses a “reverse calculation scheme”, which is quite common in catering. Upon receipt of the daily sales report, the system converts the alcohol sold into liters, and begins to write off from the balance those specific bottles whose containers cover the volume sold. For example, we know that the bar sold 22 50 ml whiskeys per day. Traktir will automatically convert the volume sold into liters and log two liter bottles of whiskey that the bartender had to open during the shift in order to pour that many servings. In this case, the remainder of the second bottle will be transferred to the new shift and will begin to be written off from the sales report of the next day. “Traktir” can work with different volumes, i.e. if the balance includes two liter bottles and two half-liter bottles, then the write-off will occur according to FIFO - first those containers that were capitalized earlier will be written off.
The disadvantage of such a system is the specifics of the bar's operation - after all, it is not at all a fact that having sold 22 servings of 50 ml each. the bartender used 1.1 liters of whiskey. Most likely, he didn’t even finish his first bottle. This means that the discrepancy between the fact and the calculated quantity begins again. It’s even more difficult with different volumes and FIFOs. It’s not a fact that the bartender will be the first to open the bottle that came earlier. He can take the one that is just closer to him.
The third option for forming a journal is closest to the requirements of the FSRAR. For this purpose, the operation “Opening the Container” has been implemented at the bartender’s or waiter’s workplace. They can only mark in the system what exactly they discovered and in what quantity. The disadvantage of this option is the introduction of unnecessary operations into the actions of bartenders. But it is the most accurate and allows the restaurant to avoid the risk of fines during inspections.
It is important to understand that these journal generation methods are not mutually exclusive and can be used simultaneously for different sales locations, which allows you to automate journal generation for companies that use complex tax schemes or different establishment formats.
The capabilities of the 1C platform and the mathematical apparatus implemented in Traktir allow us to solve the most complex analytical problems. Even those that lack logic. Let's hope that FSRAR will still clarify the rules for forming a journal, or make it a truly understandable and useful mechanism.
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The state has firmly decided to take full control of the entire circulation of alcohol in our country, and it will make every effort to achieve this goal. We tried to understand the situation and answer a simple question - what requirements and when exactly will be imposed on restaurants in the field of accounting for the turnover of alcoholic beverages?