Since 2016 (note - by order No. 164 dated 06/19/15), a new procedure for filling out the alcohol sales register has been in force. Innovations relate to retail sales of both alcohol and alcohol-containing products, as well as beer and drinks containing alcohol (medovukha, cider, etc.). This accounting journal must now be maintained by both catering enterprises and retail stores.
What's new in keeping a sales journal according to EGAIS since January 1, 2016 - what has changed?
Order No. 164 affected everyone involved in the sale of alcoholic beverages. The punishment for breaking the law is a fine of up to 15,000 rubles. for officials and up to 200,000 rubles. for legal. Moreover, a fine may be demanded and extrajudicially.
So, what are the innovations - what has changed?
- Order No. 153 is no longer valid. As well as the order of the old journal.
- The coverage of retail outlets now takes into account not only the sale of beer, but also other drinks (note - based on beer, cider, mead and poiret).
- Logging should be daily, and there is only a day (no later!) to display all sales information.
- Instead of 15 columns of the journal - only 8, and the part "Prikhod" is missing.
- A new column has appeared - “Barcode” (in the “paper” journal this column is not filled in).
- In the "Expense" part, only retail sales are now displayed.
- The number of containers is not indicated. The reason is the need for separate records for each item.
- There are no totals, as well as "retention period" and "reporting period".
General rules for keeping a sales journal in EGAIS - is it possible to keep a journal in electronic form?
The key features of this Journal are as follows:
- Keeping the Journal begins on January 1, 2016.
- Filling takes place directly at the place of business and no later than a day from the date of sale.
- The term "container" means both transport / packaging for bottling and consumer packaging.
- When selling in bottling, all information is entered directly at the time of opening the container.
- Returned products are logged again upon sale.
- Products that are weak alcohol without excise and special / marks are not included in the 8th column.
How to fill out a journal?
First of all - details of individual entrepreneur or company, including the name / full name, address of the sale of products, as well as TIN. Next, the journal is filled in columns:- 1st paragraph: serial number.
- 2nd paragraph: date of sale or opening of the container.
- 3rd paragraph: barcode (note - only for the electronic version of the magazine).
- 4th paragraph: product name according to accompanying documents.
- 5th point: product type code according to the Classifier.
- 6th point: container capacity in liters.
- 7th point: number of containers/packages sold.
On a note:
- When maintaining an electronic journal using the Unified State Automated Information System, columns 4 to 7 are not required to be filled out.
- Logging is allowed in both electronic and paper form. The 1st option involves the formation of a journal in your personal/office EGAIS, and the 2nd option is filled in manually, using special commodity accounting programs or other automation systems.
- When maintaining an electronic / journal, only a PDF417 2-dimensional barcode scanner and special software integrated with EGAIS are used.
An example of filling out an alcohol sales journal in EGAIS
The 5 most common mistakes in filling out a sales journal with EGAIS - how to avoid them?
One of the most important points in the formation of the declaration is the avoidance of errors.
How to minimize the "human factor" and avoid problems?
- Various manufacturers of the 1st product. Solution: reflect the manufacturer of the product at the level of receipts.
- Different types of alcohol in 1 product. Solution: correct data entry (as in the previous paragraph) at the level of incoming documents. At the same time, the code of the type of alcohol is reflected in the table / part of the receipt invoice, due to which the risk of operator error is minimized even if the types are similar in name.
- Various gearboxes from the 1st supplier. The solution is similar: competent accounting at the income level guarantees the formation of correct reports.
- Incomplete data in the declaration. When introducing nomenclature in an arbitrary order, there is a risk of a serious number of errors. Solution: use the nomenclature input template. If there is a fact of incorrect directory maintenance, you should use a tool that automatically fills in the parameters of the necessary item cards (note - “group processing of goods”).
- Incorrect quantity data for consumption/income. Solution: an important point is to understand the source of incorrect indicators using a special / report in configurations created on the basis of alcohol / declaration.
The most popular questions about logging according to EGAIS
- How to keep records in the register when selling alcohol in bottling?
Answer: in this case, the data is entered into the accounting log directly when the container is opened (note - in full - the volume of containers and weight).
- Is it required to maintain a register in Crimea from January 1, 2016 or is there a delay?
- How to keep entries in the journal if the LLC sells both alcoholic products and beer?
Answer: Logging is carried out separately for each specific legal / entity. If the organization is one, then there is one accounting journal.
The Retail Alcohol Sales Journal is one of several levers of oversight. This document was created to regulate the movement of such products at retail outlets. Thus, this magazine is not needed by wholesale market players.
You will learn:
- What is a retail sales magazine.
- How long ago was the register of retail sales of alcoholic products introduced.
- Who is required to complete the retail sales journal.
- How to fill out a retail sales journal.
- Is it possible to keep a retail sales journal electronically.
- Is it necessary to maintain EGAIS for beer and beer drinks.
- What is the responsibility for not keeping this journal.
Why introduced a retail sales magazine
The Federal Service for Alcohol Market Regulation (Rosalkogolregulirovanie) has previously tried to put the retail sales magazine into effect. However, at first, the department postponed the deadlines, and then revised the form of this document.
Initially, all alcohol sellers had to have a retail sales journal on hand, starting from December 1, 2014 (according to order No. 153 of May 23, 2014). But business representatives literally flooded Rosalkogolregulirovanie with questions about how to maintain and fill out a log of retail sales of alcohol. In this regard, the Federal Service for the Regulation of the Alcohol Market postponed the entry into force of Order No. 153 until July 1, 2015. Moreover, it was soon canceled altogether. Instead, Order No. 164 of June 19, 2015 was approved. This document established the form and procedure for filling out the alcohol retail sales journal. Half of the columns that were present in the original version were removed from it.
Since January 1, 2016, the log of retail sales of alcohol has been kept in accordance with paragraph 2 of the procedure approved by order No. 164 of the Federal Service for Regulation of the Alcohol Market dated June 19, 2015, by organizations selling alcohol and alcohol-containing products at retail, and individual entrepreneurs engaged in retail sales beer, beer-based drinks, cider, poiret, mead and other alcohol-based products.
Retail sales journal template
It should be noted that the strength of the drinks sold does not affect the procedure for maintaining a log of the retail sale of alcoholic products. This means that everyone who sells any alcoholic beverages is required to maintain such a document. The requirement to keep a retail sales journal is also not affected by the applicable tax regime.
Since wholesalers are not required to complete this document, it is necessary to explain the differences between wholesalers and retailers:
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Retail |
Wholesale |
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According to the retail sales contract, the seller is obliged to transfer to the buyer goods intended for personal, family, home or other use that is not related to entrepreneurial activity. |
Wholesale trade means the use of goods for business purposes, including for resale, or for other purposes that are not related to personal, family, household and similar uses. |
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Thus, retail trade is determined not so much by sales volumes as by their intended purpose. In other words, alcoholic and alcohol-containing products sold at retail are transferred to the buyer for consumption, and not resale. |
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From January 1, 2016, each retail outlet, as a separate division, is obliged to keep not only a log of the volume of alcoholic and alcohol-containing products, beer and beer drinks, but also enter data into the EGAIS (Unified State Automated Information System). Individual entrepreneurs who own several retail outlets create and maintain a ledger for each store.
How to fill out an alcohol retail sales register
This document is a table that contains information about the alcoholic products sold at a particular outlet or catering establishment. The document contains a serial number, date of retail sale, barcode, product name, product type code, capacity in liters and quantity.
According to clause 3 of the procedure, the alcohol retail sales register is filled out no later than the next day after:
- sales of each unit of consumer packaging (packaging) of alcoholic and alcohol-containing products;
- the fact of opening transport containers, including reusable ones, which are used for the delivery and further bottling of alcoholic and alcohol-containing products to consumers.
The procedure for filling out the former, invalidated form of the alcohol retail sales register implied recording information “as business transactions are completed”. The inaccuracy of this wording made it impossible to determine exactly when it was necessary to make notes. Some sellers believed that it was necessary to enter information into the register immediately after the sale of alcoholic beverages to the buyer. Others believed that it was possible to fill out the register at the end of the working day. Now, according to the new rules, the fact of the sale of alcohol is recorded in the document no later than the next day after its sale.
The sale of alcoholic beverages on tap, such as beer from kegs, is also subject to the new rules. An entry is made in the alcohol retail sales register no later than the next day after the container is opened.
Clause 3 of the procedure provides for two ways to fill out the document:
1. On paper.
This means that the organization or individual entrepreneur has a register of alcohol retail sales in paper form. Moreover, there are no formal requirements for this document. Thus, the magazine does not need to be laced, sheets may not be numbered, and there are no requirements for ink color.
2. In electronic form.
The register of the retail sale of alcoholic products in electronic form is allowed to be kept only using the software tools of the Unified State Automated Information System for recording the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products. Otherwise, sellers will be required to keep this document on paper.
Some organizations of the retail sale of alcohol must be connected to the Unified State Automated Information System without fail. In particular, this applies to organizations selling alcoholic products in urban and rural areas. The requirement to transfer information to EGAIS is effective from January 1, 2016. Such organizations must mark the facts of the retail sale of alcohol from July 1, 2016 (for companies selling alcohol in urban areas) or from July 1, 2017 (for companies selling alcohol products in rural areas). For organizations in Crimea and Sevastopol, the requirement comes into force on January 1, 2017 in cities and January 1, 2018 in rural settlements. Otherwise, such organizations completely stop the sale of alcohol, except for beer.
The following organizations are exempt from the mandatory use of EGAIS (according to clause 2.1 of article 8 of the federal law dated November 22, 1995 No. 171-FZ):
- individual entrepreneurs who can retail beer and drinks based on it, cider, poiret, mead and alcohol-containing products;
- companies selling alcoholic products at retail in the provision of catering services;
- organizations selling alcohol in settlements with a population of less than 3 thousand people, which also lack Internet access; the list of such settlements should be determined by the law of the subject of the Russian Federation.
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The status of the locality in which the outlet is located (separate subdivision) |
Legal form, type of activity and product name |
Logging |
Connection to EGAIS- retail |
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Procurement confirmation |
Sales confirmation |
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urban settlement |
No EGAIS required |
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Organization, beer |
No EGAIS required |
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No EGAIS required |
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Organization, license |
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Rural settlement, village (not an urban settlement, population over 3 thousand people) |
Sole proprietor, beer |
No EGAIS required |
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Organization, beer |
No EGAIS required |
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Restaurant (catering organization), beer or all alcoholic products |
No EGAIS required |
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Organization, license |
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Connection to EGAIS can be done using a personal account on the system website. Here you can also see the video instructions for connecting. To work with this system, you need an enhanced qualified electronic signature, which can be obtained from a certification center.
It should be noted that the type of media on which it is presented affects the procedure for filling out the log book for the retail sale of alcoholic products. When keeping a journal in electronic form using the EGAIS software for accounting for alcoholic products that are labeled with federal special and excise stamps, columns 4-7 are not filled in, while when maintaining a register for the retail sale of alcohol on paper, only column 3 “bar code ".
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Count |
filling |
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Column 1 "No. p / p" |
Record number in order. |
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Column 2 "Date of retail sale" |
The date of retail sale of each unit of alcoholic or alcohol-containing products or the date of opening the transport container with alcoholic products. |
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Column 3 "Barcode" |
Designed for information contained in a two-dimensional bar code printed on a special or excise stamp (for products subject to labeling). Not filled in the following cases:
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Column 4 "Product name" |
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Column 5 "Product type code" |
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Column 6 "Capacity (l)" |
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Column 7 "Quantity (pieces)" |
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As can be seen from the table, keeping a register of the retail sale of alcoholic products on electronic media requires filling in fewer columns. However, connecting to EGAIS means the need to install special software and equipment to read the barcode.
In the column "Total" of the log book for the retail sale of alcoholic products, the total values are recorded. It is filled in daily with the following indicators: the product type code, its name and quantity in pieces.
As an example, suppose that the seller sold one bottle of cognac and twenty bottles of vodka per day, then the form of the log book for retail sales of alcoholic products based on the results for the day will look like this:
As practice shows, in column 4 of the alcohol retail register, the name of the product is entered according to the accompanying documents for alcohol that the seller has. This is required in accordance with the procedure for filling out the register for the retail sale of alcoholic beverages.
According to clause 1.7. The procedure for filling out declarations, approved by order of the Rosalkogolregulirovanie dated August 23, 2012 No. 231, when forming alcohol reporting, all data must be indicated in decalitres.
The legislation does not require retailers to provide a record of the sale of alcoholic beverages to regulatory authorities with a certain frequency. So, the document or its copies are not required to be submitted at the same time as the “alcohol” declaration (see clause 19 of the Rules for the submission of alcohol declarations, approved by Decree of the Government of the Russian Federation of 08/09/12 No. 815). However, the control authorities can look at the register of alcohol retail sales during inspections.
- Procurement organization in the company: strategies, methods, error analysis
Beer retail magazine in EGAIS
According to federal law No. 171-FZ of November 22, 1995, Rosalkogolregulirovanie establishes that the retail sale of beer and drinks based on it, cider, poiret and mead is not subject to registration in the EGAIS.
Filling in the register of retail sales of beer and the indicated drinks in electronic format using the EGAIS system is carried out as follows:
- product balances are transferred to the second register;
- daily, the system records an act of writing off sold products with an indication of the reason, namely: “Retail sales of products that are not subject to recording in EGAIS”.
The write-off act is filled out in accordance with the order of the Rosalkogolregulirovanie dated June 19, 2015 No. 164. At the same time, it forms not only a register of alcohol retail sales, but also reliable balances of products in the organization.
Rosalkogolregulirovanie recalls: from July 1, 2017, it becomes a mandatory licensing condition for fixing the retail sale of labeled alcoholic products in rural settlements, except for catering organizations.
Since the fixation in the EGAIS of the retail sale of beer, drinks based on it, cider, poiré and mead is not provided for by the current legislation, the regulatory authorities exclude from the system a document that corresponds to Appendix 2.5 of the technical description for working with the universal transport module (UTM).
The organization's cash software can accumulate data and, at the end of the operating day, draw up a write-off act based on them, as well as record it in the Unified State Automated Information System.
Accounting book for the retail sale of alcoholic products for restaurants
Rosalkogolregulirovanie published a letter dated October 3, 2016, in which it substantiated the requirements regarding the procedure for accounting for alcoholic products in the provision of catering services. The document says that according to paragraph 2.1 of Art. 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 this information to the Unified State Automated Information System does not apply to accounting for the volume of retail sales of alcoholic products in the provision of catering services. However, the department believes that such organizations need to keep records of the volume of alcohol turnover using the Unified State Automated Information System in terms of the purchase and storage of these products.
Thus, it turns out that the remnants of alcohol that are stored in restaurants should be correlated with the data on such surpluses in the Unified State Automated Information System. But this cannot be done without writing off the balance of alcohol sales. It is for this reason that Rosalkogolregulirovanie insists that the volume of sold labeled products in organizations engaged in the retail sale of alcohol in the provision of public catering services should be written off indicating the basis "Retail sales of products not subject to registration in the Unified State Automated Information System" and the date of the act corresponding to the date of sale or openings.
In previous versions of the rationale, the phrase “may be written off” was present, which has now been replaced by “should be written off”. It turns out that retail sales of alcoholic products are recorded as a separate type of write-off.
This act is not required for beer, drinks based on it, cider, poiré, mead, if the register of alcohol retail sales at the enterprise is kept on paper.
Part of the control functions of the system works in automatic mode. When registering a write-off of products that were not previously registered with the Unified State Automated Information System, or when incorrect marks are entered on the balance sheet, the territorial divisions of Rosalkogolregulirovanie send messages demanding that they explain in writing the reasons for such operations. Moreover, they are compiled automatically, so they are sent because of any erroneous operation and for each incorrectly written off bottle of alcohol.
If a catering organization for a long time does not provide information about the write-off or sale of alcoholic products, it violates the requirements of current legislation and is threatened with mandatory inspection by the territorial bodies of Rosalkogolregulirovanie.
Typical mistakes in filling out an alcohol retail magazine
Here's what you need to pay attention to in order to avoid mistakes when drawing up a declaration:
- if there are different manufacturers of the same product, indicate the manufacturer of the product at the level of incoming documents;
- for different types of alcohol for one product, it is correct to enter data at the level of incoming documents; at the same time, the code for the type of alcohol is indicated in the table in the part of the receipt invoice, which reduces the possibility of operator error;
- at different checkpoints from one supplier, make competent accounting at the income level;
- in case of incomplete data in the declaration, use the nomenclature entry template; if there is a fact of incorrect maintenance of the directory, the “group processing of goods” tool should be used, which will automatically fill in the parameters of the necessary cards;
- when specifying incorrect quantitative data on consumption / income, you need to figure out the source of incorrect indicators using a special report in configurations created on the basis of an alcohol declaration.
What is the liability if you do not keep a retail log of the sale of alcoholic beverages
According to Art. 14.19 of the Code of Administrative Offenses of the Russian Federation, deviation from the established procedure for accounting for ethyl alcohol, alcoholic and alcohol-containing products during their production or turnover threatens to impose an administrative fine: on officials - from 10 thousand to 15 thousand rubles, on legal entities - from 150 thousand up to 200 thousand rubles.
As stated in the letter of Rosalkogolregulirovanie dated September 1, 2014 No. 17141/03, these administrative fines are also imposed in case of violation of the procedure for filling out the register of the retail sale of alcoholic beverages. The seller may be fined for not maintaining this document.
The form of the journal does not provide a column for the signature of the person responsible for its maintenance. Legislation prohibits adding or removing columns in the journal.
Since the relationship between the employer and his employees is regulated by an employment contract and specified in the job description, the head cannot appoint an accountant by oral instruction as the person responsible for maintaining a register of the retail sale of alcoholic beverages. In addition, this document, in accordance with paragraph 2 of the procedure, is filled out at the place of sale of alcoholic and alcohol-containing products, as well as beer.
Journal of accounting for the volume of retail sales of alcoholic productsis a mandatory accounting document for legal entities and individual entrepreneurs selling alcohol at retail. Our material will tell about the nuances of filling out this document and other important “alcoholic” aspects.
What alcohol retailers need to know about Law No. 171-FZ before filling out accounting documents
Retail trade in alcohol and alcoholic products is controlled by the state and regulated by a specific set of “alcohol” regulations.
IMPORTANT! Requirements and restrictions for the retail sale of alcoholic products (AP) are established by a special regulatory act - the law “On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products” dated November 22, 1995 No. 171-FZ.
It is impossible for alcohol dealers to do without knowledge and implementation of the articles of this regulatory act, even if they are able to perfectly fill out a log book for the volume of retail sales of alcoholic products.
Law No. 171 determines who, where, when and how can trade AP. For example, Art. 16 of this regulation:
- establishes the possibility of retail sale of AP only by organizations;
- allows retail trade in beer and beer drinks, cider, poiret and mead for firms and individual entrepreneurs;
- allows peasant farms (without forming a legal entity) and individual entrepreneurs-agricultural producers to retail their wine and champagne (sparkling wine).
The same article establishes restrictions on the sale of AP, which apply to:
- to the places of sale of AP (it is impossible to sell AP in educational, medical, sports and a number of other institutions and in the territories adjacent to them);
- types of objects of sale (prohibition on the sale of AP through the objects of a non-stationary trading network);
- age of buyers (minors are prohibited from selling AP);
- documentary support: an incomplete package of documents required for the AP (or its complete absence) is equated to the illegal implementation of the AP;
- the time period for the sale of the AP (it is not allowed to sell the AP in the period from 23:00 to 08:00 local time).
Serious powers are granted by law No. 171-FZ to the authorities of the subjects of the Russian Federation, which, within their subject, have the right to:
- completely prohibit the sale of AP or introduce other time periods and restrictions on places for its sale;
- establish requirements for the amount of paid-in authorized capital (in the amount of not more than 1 million rubles) for firms engaged in the retail sale of AP (except for catering organizations).
The specified law also establishes other requirements for AP traders (in terms of the area of the trading floor, the period of ownership of the premises, cash registers, etc.).
What does the register of the volume of retail sales of alcoholic products look like and who approved its form
If AP retailers meet the requirements discussed in the previous section and comply with legally established restrictions, you can proceed to study the accounting documentation used in the retail sale of AP, which includes a register for the retail sale of alcoholic and alcohol-containing products.
IMPORTANT! The order of the Federal Service for Regulation of the Alcohol Market No. 164 dated 06/19/2015, which entered into force on 01/01/2016, is dedicated to the register of the volume of retail sales of alcoholic and alcohol-containing products.
This document states:
- the form of the journal for accounting for the volume of retail sales of alcoholic and alcohol-containing products (ORPAP);
- filling algorithm.
Log structure:
- text section (containing general information about the AP retailer: name, TIN, KPP, address of the outlet);
- tabular part (detailing the names, volumes and other information about the implemented AP).
The tabular part of the ORPAP log looks like this:
The ORPAP journal must be filled out by:
- firms selling AP at retail;
- Individual entrepreneurs selling retail beer and alcohol-containing products made on the basis of beer, cider, etc.
Entries are required:
- at the place of implementation of the AP;
- within a short time period (no later than the next day after the fact of the sale of the AP or upon the fact of opening the products used for delivery and subsequent bottling to the consumer);
The person selling the AP needs to decide whether to draw up a journal in paper form or in electronic form (using EGAIS - a unified state automated information accounting system).
The nuances of filling out a log book for the volume of retail sales of alcoholic beverages
Columns 1, 2, 4, 6 and 7 of the journal do not cause difficulties in design - they contain information:
- about the number of entries in the journal (in ascending order);
- date of retail sale of AP;
- the name of the AP;
- capacity of consumer packaging AP and its quantity.
Separately, it is necessary to dwell on column 3 "Barcode", in which it is required to indicate a two-dimensional barcode printed on special (excise) stamps.
AP (except for beer and individual alcohol-containing products) is subject to mandatory labeling (Article 12 of Law No. 171-FZ) as follows:
- special federal stamps, if the AP is produced on the territory of the Russian Federation (except for those supplied for export);
- excise stamps if the AP is imported into the Russian Federation (except for the cases listed in paragraph 5.1 of Article 12 of Law No. 171-FZ).
If the AP is marked with a federal special mark, the cipher indicated in column 3 contains the following information (clause 3 of the order of the Rosalkogolregulirovanie dated 12.05.2010 No. 33n):
- EGAIS version number (2 characters);
- information about the AP and its manufacturer (17 characters);
- the number of the application for fixing information about the AP in the Unified State Automated Information System and the date of its submission to the territorial body of Rosalkogolregulirovanie (12 characters);
- stamp number in the application (6 characters);
- control group of characters (31 characters).
If the AP is marked with an excise stamp, the cipher indicated in column 3 contains the information listed in paragraph 3 of the order of the Federal Customs Service of 01/29/2007 No. 106.
Separately, it is also necessary to dwell on filling in column 5 "Product type code".
IMPORTANT! The classifier of codes for the types of AP was approved by the order of the Federal Alcohol Regulation Agency of August 23, 2012 No. 231.
Each type of AP has its own unique code. Eg:
- 235 - collection cognac;
- 200 - vodka;
- 232 - brandy;
- 237 - whiskey.
For information on the need to apply which codes arises in the preparation of tax reporting, read the following materials:
What fields can be left blank?
Not to fill in 4 columns of the ORAP logbook (4, 5, 6 and 7) at once is allowed for the reporting person who draws up the logbook in electronic form. At the same time, the choice of an electronic form of logging is possible only if there is a connection of technical means to the Unified State Automated Information System.
In the absence of such a connection, it is not necessary to choose the form of journaling - in such a situation, it is possible to issue a journal only on paper. In this case, it is permissible to leave only one cell empty - column 3 "Barcode" (if the AP and beer are not subject to labeling under Article 12 of Law No. 171-FZ).
Read about the features of maintaining other accounting journals in the articles:
What threatens the reporting person with the absence of a register for the volume of retail sales of alcoholic beverages
When punishing retailers of the AP, Art. 14.19 of the Code of Administrative Offenses - it provides for the imposition of administrative fines for violation of the established procedure for accounting for ethyl alcohol, alcoholic and alcohol-containing products (during their turnover or production). Sizes of fines:
- for officials - from 10,000 to 15,000 rubles;
- for legal entities - from 150,000 to 200,000 rubles.
The Code does not explicitly mention liability for the absence of a journal, however, in its letter No. 17141/03 dated September 1, 2014, Rosalkogolregulirovanie clarified the applicability of this punishment for such a violation.
The same article of the Code of Administrative Offenses applies if the reporting person has not connected to the Unified State Automated Information System under the mandatory condition of such connection established by law.
In addition to material losses, the reporting entity in this situation will be deprived of the opportunity to carry out its activities in the retail sale of AP, because in this case, the products from the supplier's warehouse will not be written off, and the supply of AP to the address of this legal entity or individual entrepreneur will stop.
Results
The alcohol retail volume register contains information about the sold alcohol and can be issued in electronic or paper form. Its absence or incorrect filling is punishable by an administrative fine.
On June 22, 2015, the Order of the Federal Service for Regulation of the Alcohol Market (FS RAR) dated June 19, 2015 No. 164 was published. It was this document that, from 01/01/2016, put into effect a new procedure for filling out the log book for accounting for the volume of retail sales of alcohol. Despite the fact that the main mechanism for regulating the circulation of alcoholic products in Russia is now the Unified State Automated Information System, the register should also be used by all participants in the retail alcohol market without exception. The FS RAP itself, at its seminars, said more than once that it issued this order rather to comply with the law, and not to really control the sale of alcohol. And this can be seen from the contradictions and outright blunders that are present in the rules for filling out the journal. Nevertheless, the fines for violating the rules of working with the magazine are real, which means that we now need to execute this order. Let's see what needs to be done for this.
1. Who and where fills it out
The retail sales register is filled in by each separate subdivision at the place where alcoholic products are sold. There are no exceptions by type of legal entity, location or turnover. The magazine must be kept by all organizations and individual entrepreneurs, even those that sell only beer.
2. How to fill out a journal
Now there are two options for filling out the journal - in electronic form, recording sales of alcoholic products in the Unified State Automated Information System, and in paper form, entering all alcohol sales in a table of the approved form.
This is where the first confusion begins - how to keep a journal in electronic form in a restaurant? Order No. 164 of the FSRAR states that the journal is filled out upon the sale of each unit of consumer packaging or upon opening of the shipping container. Opening of transport containers when recording a log is only used for bulk 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 selling alcoholic products, unlike opening a beer keg. The confusion is that it is possible to record sales data in EGAIS only together with the data of the cash receipt accompanying such a sale. And if, when selling strong alcohol in 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 alcohol is used in production (cooking, flaming, or making liqueurs), the moment the bottle is opened can be very different from the moment the dish is first sold. How to fix the sale in EGAIS in this case? It turns out that the law pushes the executor to violations in advance, forcing them to “tailor” reporting to the capabilities of the system.
3. What to do with the completed journal
There is no need to submit a volume log. It must be presented during inspection by regulatory authorities. Now there are no clarifications about whether it is necessary to store the journal in paper form or whether it can be printed out for the required period and presented to the inspector. So far, one thing is known - it is necessary to store data from the log for 5 years. Therefore, it is necessary to be puzzled in advance in what form and where you will do it.
We recommend our customers not to print the magazine in advance, but to ensure that it can be quickly printed on demand - a working printer and paper at the point of sale should always be at hand.
4. What to log
According to the order, when filling out the journal on paper, the name of the alcoholic product (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 number. It is entered upon opening the container (when selling in portions) or upon sale (whole 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 reference book.
5. How to calculate journal subtotals
Order No. 164 states that “The results of the sale of alcoholic products are filled out at daily intervals in the context of the product type code, product name and quantity (pieces).” This difficult phrase was deciphered in the example that the FSRAR published on its website on January 15, 2016.
It follows from the example that each entry in the log should participate in its totals three times - by the AP code, by the AP name, and once again by the total number. And here another confusion arises - it turns out that in the results the amount for different packages, different capacities is summed up. Those. we sum up half-liter bottles with liter ones, add kegs to them and get the total number of sold and opened containers. Why this should be done and what information such summation carries is not at all clear.
6. What transactions to consider in the journal
To understand what needs to be logged, you need to understand the task for which it was created. According to order No. 164, only retail sales of alcoholic products are entered in the journal. But what is meant by "retail sales" in a restaurant? Is the alcohol impregnation for the cake or the wine in the marinade already mentioned by us earlier? According to the logic, the receipt of alcohol in the restaurant is fixed by the operation of confirming the fact of purchase in the Unified State Automated Information System. The journal should “close” these receipts with confirmation of alcohol consumption. In this case, comparing the turnover from the magazine with receipts in the Unified State Automated Information System and the current balances of alcohol in the FSRAR restaurant can reveal a discrepancy in these figures and convict the enterprise of counterfeit trade. This means that everything that was reflected on your balances in the 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 a fight, marriage, loss. So the consumption of alcohol must be confirmed minus these operations.
7. Is it for a long time?
For retail, EGAIS will close the entire accounting circuit 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 log of the volume in paper form, and it will be generated automatically for them. For public catering, the dates for the start of registration of retail sales in the Unified State Automated Information System have 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 from 01.01.16 on the remains of restaurants in the Unified State Automated Information System, alcoholic products have been accumulated, which are supplied to them through the system by suppliers. It is not at all clear how alcohol sales recorded in a paper journal will be written off from the balances in the electronic memory of the EGAIS. And this is another misunderstanding associated with this document. FSRAR, in order to put things in order in EGAIS, will simply be forced to implement some kind of mechanism for writing off such alcohol from the remnants of restaurants. And apparently, in 2016-2017, such a mechanism will be implemented, and we are waiting for the next changes in the procedure for accounting for alcohol for restaurants.
How to work with all this?
How, when and to whom to form a register of AP retail sales in a restaurant? Judging by the logic of the FSRAR, the bartender or waiter must record this in a paper journal every time the bottle is opened, and at the end of each day take a calculator and calculate the results for each position, for each type of AP and the overall results. And so - every day. It is clear that such a scheme is not viable. Our developers and methodologists have been calculating for several months 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 easiest way to create a journal is to enter into it all the alcoholic products moved to the bar. After all, such movements are made with an indication of the capacity and the number of containers, which means that mathematically, the whole calculation scheme is extremely simple. But such a scheme has a significant drawback - in the event that alcohol lingers in closed bottles in a bar, a situation may turn out when, during the check, it turns out that a bottle that got into the magazine, for example, champagne, is still closed in the bar fridge. And these are violations of the rules for filling out the journal. On the other hand, with significant turnovers in the bar, it will be quite difficult for the 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 the "reverse scheme" of calculation, which is quite common in public catering. Upon receipt of a daily sales report, the system converts the sold alcohol into liters, and begins to write off from the balance those specific bottles whose capacities cover the volume sold. For example, we know that the bar sold 22 50 ml whiskeys in a day. Traktir will automatically convert the volume sold into liters and log the 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 rest of the second bottle will be transferred to a new shift and will be debited from the next day's sales report. "Traktir" is able to work with different volumes, i.e. if there are two liter bottles and two half-liter bottles on the balance, then the write-off will occur according to FIFO - first those containers that were credited earlier will be written off.
The disadvantage of such a system is the specifics of the bar - 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 did not even finish the first bottle. This means that the discrepancy between the fact and the calculated quantity begins again. Even more difficult with different volumes and FIFO. After all, it is 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 the formation of the journal is closest to the requirements of the FSRAR. To do this, at the workplace of a bartender or a waiter, the operation "Opening containers" is implemented. 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 in 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 log generation methods are not mutually exclusive and can be used simultaneously for different locations, which allows you to automate the formation of a log for companies that use complex tax schemes or different formats of establishments.
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 the FSRAR will still clarify the rules for the formation of the journal, or make it a really understandable and useful mechanism.
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In business, as in public transport - no one will wait! And within the very high competition, it is important to know and understand all the complexities associated with the legislation.
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 for ourselves - what requirements and when exactly will be imposed on restaurants in the field of accounting for the turnover of alcoholic beverages?
Journal of accounting for the retail sale of beer and other alcoholic products. Fill example. Automation in Excel and EGAIS.
Alcoholic Beverage Retail Logbook
Correctly, it is called the "Journal of accounting for the volume of retail sales of alcoholic and alcohol-containing products." Its form and filling procedure are approved by the Order of Rosalkogolregulirovanie dated 06/19/2015 No. 164 "On the form of a register for the volume of retail sales of alcoholic and alcohol-containing products", which entered into force on January 1, 2016.
According to Order No. 164, the Register of Accounting for Retail Sales of Alcoholic Products is filled out on paper or in electronic form using the EGAIS tools. The journal on paper can be filled out both manually and using technical means (click on the thumbnail to enlarge it in entry #594 on the forum page that opens), and stored in electronic form with the ability to print at the request of the inspection authorities.
Sample filling in the Register of accounting for the retail sale of alcohol
Since the filling procedure approved by Order No. 164 allows for discrepancies, which caused a lot of questions from alcohol retailers, Rosalkogolregulirovanie published on 01/15/2016 an example of filling out the Register of retail sales of beer and other alcoholic beverages on paper.
The example shows continuous numbering of sales records, but, giving a later answer to a question from one of the sellers, FSRAR answered that it was necessary to start the numbering every day anew (click on the thumbnail to enlarge it in record #589 on the forum page that opens).
As can be seen from the example, organizations that sell both beer and strong alcohol in one outlet must keep records of their sales in one Journal.
There is no information about the need to staple and certify with a signature and (or) seal. There is no information as of today (05/14/2016).
Retail sales ledger and spirits
For sellers of strong alcohol, the problem of maintaining the Logbook for the retail sale of alcoholic products will soon become irrelevant, since they are required to record data in the Unified State Automated Information System regarding the retail sale of alcoholic products from 07/01/2016 in urban settlements and from 07/01/2017 in rural settlements, for organizations in the republic Crimea and Sevastopol - from 01/01/2017 in urban settlements and from 01/01/2018 in rural settlements. Therefore, they face a choice: either fixing retail sales in the Unified State Automated Information System with automatic completion of the Accounting Book, or stopping trading in all types of alcohol, except for beer. Retail sale of beer, beer drinks, cider, poiret and mead in .
Retail sales ledger and beer
The Beer Retail Logbook remains relevant indefinitely for small businesses selling beer that cannot afford (or do not want for some reason) to equip retail outlets with technical means to record retail sales.
The main problem, practically unsolvable for such sellers, is the compliance of indicators of the beer retail register with the data of the quarterly declaration. You can make your work easier by adding additional (not included in the print area) columns to the Accounting Journal - manufacturer and supplier, which will increase the burden on the employee responsible for filling out. And anyway, manually entering into the quarterly declaration the implementation from the Beer Retail Sales Register is such painstaking work that its implementation can be considered almost impossible. Curiously, how will the reviewers compare the journal with the declaration, even if selectively? In their case, the easiest way is to calculate the volume for the quarter according to one of the product type codes according to the magazine and compare it with the declaration. Fortunately, there are few codes for beer and drinks based on it, so you yourself, in advance, when preparing the declaration, calculate the totals for the codes from the magazine and correct the implementation in the declaration.
Automation when filling out in Excel
It is better to fill out the Accounting Book for the retail sale of alcoholic beverages on a computer or laptop, despite the fact that you will have to place it along with a printer at the point of sale, and, possibly, train staff. At the same time, if you keep records in Excel, you can organize the selection of the item from the drop-down list, automatic substitution of the product type code and automate summing up for the day.
Results summed up To check the performance of the program on your computer, sum up the results for two days from the example left in the file and compare with the results from the sample Journal of Accounts from FSRAR. If everything is fine, the differences can only be in the order of the individual totals, since I did not apply sorting alphabetically or, accordingly, by increasing the code number.
Before working with real data, delete the rows with sample records up to the row with a highlighted cell in the column with product type codes.
Rows for new entries are copied by dragging down the highlighted bottom row of the table past the bottom right corner.
Automation of the Journal by means of EGAIS
The possibility of keeping a register of retail sales of beer and drinks based on it using the EGAIS is stated in an information message on its portal ():
Information message on the procedure for maintaining a retail sales register for beer, beer drinks, cider, poiré and mead.
In accordance with the Federal Law of November 22, 1995 N 171-FZ "On State Regulation of the Production and Turnover of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products and on Restricting the Consumption (Drinking) of Alcoholic Products", the retail sale of beer, beer drinks, cider, poiret and mead is not subject to registration in the EGAIS system.
At the same time, filling in the retail sales register for beer, beer drinks, cider, poiret and mead in electronic form using the EGAIS software is carried out as follows:
- product balances are transferred to the second register;
- On a daily basis, an act of write-off of sold products is recorded in the EGAIS, indicating the reason for the write-off: "Retail sales of products that are not subject to registration in the EGAIS."
The specified act is filled out in accordance with the procedure for filling out the Retail Sales Journal, approved by the Order of the Federal Alcohol Regulation Agency of June 19, 2015 N 164 "On the form of the journal for accounting for the volume of retail sales of alcoholic and alcohol-containing products and the procedure for filling it out."
The write-off act will not only form a retail sales ledger, but also form reliable balances of products for the organization, reducing the balances by the volume of written-off products.
From 07/01/2016, fixing the retail sale of labeled alcoholic products by organizations (with the exception of public catering) in urban areas becomes a mandatory licensing condition. The data on retail sales sent before 07/01/2016 will not be used by Rosalkogolregulirovanie in control activities. Due to the fact that the registration in the EGAIS of the retail sale of beer, beer drinks, cider, poire and mead is not provided for by the current legislation, Rosalkogolregulirovanie excludes from the EGAIS document flow a document corresponding to Appendix 2.5 of the Technical Description for working with UTM (link). The cash software of the organization, which is currently generating the specified document, can accumulate them at home and, at the end of the operating day, form them on their basis and record the write-off act in the Unified State Automated Information System.
How to implement this in practice, you can check with the technical support specialists of your operator, through which you confirm the receipt of beer in EGAIS.
