Who can trade beer in the year. Beer Law: Recent Changes

From July 1, 2017, individual entrepreneurs may prohibit retail sale of beer. This reports "" with reference to the bill prepared by the Ministry of Finance. If the law is accepted, it will become a great blow to both small businesses and manufacturers.

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According to the document, the bill suggests amendments 171 of the Article FZ on the state regulation of the production and turnover of alcohol. The Ministry of Finance wants to ban the sale of beer and beer drinks, cider, Poire, as well as honeycomb in retail outlets belonging to individual entrepreneurs. Only organizations will be able to trade with these drinks.

As they say explanatory note To the bill, the amendments must be taken because IP does not fully declare the volume of retail sales of beer. As an example, the authors of the document say that individual breweries declared in 2015 at times less than beer than sold in retail.

As explained in the Ministry of Finance, this is due to the fact that for IP a penalty for failure to provide declarations in tens of times lower than for legal entities.

In this regard, organizations that sell beer and beer drinks, in order to evade responsibility, enter into fictitious lease agreements with IP to sell the specified products.

from the explanatory note to the bill

Representatives of brewing companies have perceived such news with caution and bewilderment. As the publication of the interlocutors from the largest brewing producers of Russia, the decision to prohibit individual entrepreneurs to sell beer - "Fine".

Moreover, itself, the declaration of sales of beer is "excessive measure, since from July 2016 all retail vendors regardless of the form of ownership should provide information on its turnover to the EGAIS" (the system of state control over the turnover ethyl alcohol and alcoholic beverages).

Representatives of the beer industry said that speaking of the difference in the Declarations of the Ministry of Finance did not provide any specific numbers and statistical data.

If the law on the ban on the retail sale of beer for II will be taken, it will suffer from it both manufacturers and owners of outlets. For example, according to the director of legal issues "San Inbev" (Bud, Stella Artois, Staropramen, "Klinskoe", etc.) Oraz Durdyov, individual entrepreneurs Make up at least 37% of the total volume of the company's trading points. In the brewing company "Baltika" reported that they work approximately with 100 thousand IP in the sphere of retail beer.

As explained by representatives of companies, in small vending points, beer is one of the highestaries. Therefore, due to its sale, it is possible to restrain the prices of social important products. If the IP prohibits the sale of beer, it will "seriously hit legally small business."

Stores specializing on selling beer, including popular shopping beer in bottling, most strongly will suffer. In addition, the adoption of the law hurjes small brewing companies that lack funds to enter large trading networks, and selling products through small shopping points was their only chance for survival.

In the summer of 2016, the State Duma adopted the law, according to which from the same on June 1, 2017, brewing companies produce beer in plastic bottles The volume of more than 1.5 liters. Then the representatives of the beer industry stated that the disappearance from the shelves of beer in plastic will lead to an increase in vodka sales, and not the use of aluminum cans, as they hope for aluminum manufacturers.

September 29, 2016 Minpromtorg reduce the minimum price of vodka to 100 rubles per 0.5 liters. As mentioned in the report of the department, the state needs to abandon some "redundant and unjustified" restrictions on the trade in alcohol products.

On October 7, 2016, the State Duma had a draft law on state monopoly on alcohol. According to the legislators, the state monopoly on alcohol will help not only in the fight against surrogate, but will bring considerable income to the state.

Since the summer of 2017, deputies are planning to introduce a ban on trading PIP. The Ministry of Finance has already prepared a bill, prohibiting private traders to trade foam drink, sidrome, buzz and honey. To implement them to the end consumer will be allowed only to the legal entities.

Additional beer!

From July 1, 2017, new beer trade rules can be engaged in Russia - to implement it will be allowed only to legal entities, and this is despite this moment Of the 90 thousand retail points of trade in a foam drink 90% are registered on individual entrepreneurs. On the territory of Crimea and Sevastopol, new rules can come into effect from January 2018.

Retail Trade IP Beer in 2017 may be limited for one reason. As the authors of the bill explained, small businessmen are very actively hiding the real sales volumes, including because too loyal fines are provided for violations:

if Jurlso for failure to provide a declaration can pay a fine of 150-200 thousand rubles,

that IP is only 10-15 thousand.

In an explanatory note, the draft law provides statistics, which confirms that individual brewery declared in 2015 at times less products than was realized in retail.

The current French Trading Law for IP and enterprises of other forms of ownership obliges from July 2016, regardless of the ownership of the organization, implementing beer, to provide data on sales in the EGAIS, so additional declaration of many businessmen consider excessive spending time and strength. Deputies do not agree, so they are to the planned ban for IP want to tighten the rules for the implementation and introduce another type of marking for alcohol-containing drinks. The relevant bill is already posted on the portal of regulatory and legal acts for public discussion.

Experts fear that innovations will hit the most at the enterprises that specialize solely on the sale of low alcohol drinks, including breweries that produce "lively" beer in small volumes. In addition, traditional schemes are not excluded that Russian entrepreneurs use in cases of prohibitions - most simply go to the shadow, resulting in arrears in the budget.

Alcohol online

Sociological research of Ranjigs, Rosstat and Institute social Analysis and forecasting showed that in last years In Russia, the trend shifts the preferences of Russians - against the background of a growing abandon from alcohol, people often choose not strong drinks (vodka, cognac), and beer or wine.

Statistics. In 2007-2009 Russians consumed 32% beer from the total volume of retail alcohol sales. In 2015 - already 43%.

Experts are convinced: even if "nuts will be tightened too much" and buy beer in a regular store will be difficult, there will always be possible to purchase the necessary one in a different way. For example, via the Internet, because it's no secret to anyone that even with the current ban on alcohol trade in the night hours, you can buy it online at any time, in any quantity and delivery to the house.

Trying to clean up and in this area, deputies are offered to legalize the sale of alcohol online way Sales of a special license, which will give the right and IP, and legal entities to trade alcoholic beverages through the Internet legally. To do this, you will need to buy:

a license for retail trade (preliminary cost of 80 thousand per year);

license for wholesale trade (800 thousand rubles / year);

patent for the production of alcohol - 9.5 million rubles.

Shops with licenses will fall into a special registry. The rest will identify, punish, close. As it will look in practice, it is still unknown, although judging by the actions of the casino and other resources, the activities of which are limited in Russia, to recreate the picture is easy. Today, one illegal store closes, tomorrow there are two new ones in its place.

They will be banned by the trading of IP beer in the midst of the next season or not, time will show. By the usual consumers, it remains to hope that innovations in again Do not affect their wallet.

The restriction applies to both cafes, restaurants and dining rooms and small shops within walking distance. Wherever you bought a foam drink, from April 1, you must provide a check with the name of the purchased goods.

Paragraph 11 Federal Law From 07/03/2016 No. 261-FZ amended Article 16 of Law No. 171-FZ, according to which the retail sale of alcoholic beverages and the retail sale of alcoholic beverages during the provision of services catering It is carried out using cash registers. This norm comes into force on March 31, 2017.

Deputy Head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 14 in the Krasnodar Territory Natalia Merzlikina.

If we translate from legal on human, it turns out that earlier Law No. 171, regulating the production and turnover of alcohol in Russia, allowed individual entrepreneurs to ENVD and PSNs to work without a cash desk. It was possible to do the issuance at the request of the buyer of a commercial check or receipt.

ENDV - a single tax on imputed income.

PSN - Patent taxation system.

But 261 the law made changes to the very 171th. Because of the amendments, any entrepreneur is now obliged to sell alcohol only with the use of cash registers (abbreviated-CCT). Changes begin to act on March 31.

The main part of the beer sellers - This is just individual entrepreneurs on UNVD. As far as the "RVS" is known, not all of them are informed. Now in the Small IP environment, hearing went that from April 1, checks will begin. The situation complicates the fact that the purchase of a new cash register is more costly. In addition, new CCTs. Other cashiers simply do not register in the tax inspectorate.

The new edition of the Federal Law of 05/22/2003 No. 54-FZ "On the use of cash registers in the implementation of cash payments and (or) settlements using payment cards" (hereinafter - Law No. 54-FZ) obliges to go to a new order providing for the use of a new generation CCC, which ensures the transfer of fiscal data into tax authorities online from 01.07.2017, while registration of the CCT on the old order was terminated from 01.02.2017.

Deputy Head of Interdistrict Inspectorate of the Federal Tax Service of Russia No. 14 in the Krasnodar Territory Natalia Merzlikina

I.e, if you are a businessman selling beer And you already have a valid box office, then at your disposal time until July 1 of the current year to acquire an online device. If you still have implemented alcoholic beverages Without cash register equipment, then from March 31, your activity will go beyond the law, but. The only way out remain clean before the tax is expensive purchase.

30 thousand - Such is the cost of a simple online box office.

But one such acquisition is not limited. You will need to still conclude contracts with fiscal operators, the duty of which is to transfer data about your sales directly to the tax, as well as to store them within 5 years.

CASS service companies have long been intensified and conducting violent activities, offering their services, the cost of which is 7-10 thousand rubles per month.

"We so barely survived the winter, - Recognizes the owner of a small shop, who wished to remain unknown. - For a long time we trade yourself, there is no money on the hired seller. Only the other day I learned that trading with beer since April without an online cash office is prohibited. There is no money for the purchase. How now to be with beer reserves? Its sale is the main source of profit. Though the peace go, "the woman is indignant.

Single non-use of the CCM will entail administrative fines:

for officials - from 25% to 50% of the calculation amount without the use of KKM, but not less than 10,000 rubles,

for legal entities - from 75% to 100% of the calculation amount without the use of KKM, but not less than 30,000 rubles.

Repeated non-separation of KKM, if the amount of revenue without applying KKM amounted to from 1 million rubles, causing much tougher. Officers In this case, it can be disqualified for a period of 1 to 2 years. The activities of individual entrepreneurs and legal entities can be administratively suspended for a period of up to 90 days.

More detailed information On new CCT models, its characteristics and manufacturers, fiscal data operators can be found in a special section " New order Applications of cash registers "," Registries "on the official website of the Federal Tax Service of Russia: www.nalog.ru.

The law on the sale of beer regulates the implementation and manufacture of beer products in the territory of the Russian Federation and abroad. The law about beer from January 1, 2017 has undergone significant adjustments. In particular, they relate to the places of sale of beer, licensing and new packaging. The law on the draft beer concerns both wholesale and retailers. Now individual entrepreneurs selling beer must register in the Egas.

Description of the Law

The federal law on the sale and turnover of alcohol products, ethyl alcohol and alcohol-containing drugs entered into force in November 1995. The law includes four chapters and twenty-seven articles. It regulates trade and production in the territory of the Russian Federation alcohol and products with alcohol. The last amendments were introduced into the law of the third July 2016, and come into effect from the first of July 2017. Summary Federal Law of 11/22/1995 No. 171-FZ on state regulation of production and turnover of ethyl alcohol, alcohol and alcohol-containing products:

• The first section - sets general provisions the law and the powers of the state-owned organs in the field of production and turnover of products;
• The second section regulates the requirements for products and turnover on the territory of the Russian Federation and abroad;
• The third section establishes the order of licensing for the production of alcoholic and alcohol products;
• The fourth section establishes control and responsibility for non-compliance with the norms of FZ -171.

Download

The provisions of the Federal Law on State Regulation of the production and turnover of ethyl alcohol, alcohol and alcohol-containing products provide information on the procedure for the sale and production of alcohol and products containing ethyl alcohol.

Updated FZ-171 can be downloaded

Last changes

The law about beer from January 1, 2017 has undergone significant changes in 11 Article 6.1 of the FZ clause and in Article 16. In particular, they concern the veto for the production and turnover of alcohol in plastic packages, the volume of more than 1.5 liters.

From the first of July of the current year, the change concerns not only wholesale producers, but also retailers, which is indicated in Article 16 of paragraph 15 and paragraph 2. FZ - 171. How to trade beer on a new law?

According to the new amendments in 16, the FZ-171 article establishes a ban on the implementation of beer products in the following territories and objects:

• Medical institutions, schools, kindergartens, universities;
• Cultural and sports facilities;
• IN public transport and at stops for transport;
• Mesal big cluster people - markets, train stations, airports, except for public catering points;
• Military and strategic objects.

Beer is allowed to be implemented in the official trading points of the stationary type entered in EGRN. For new amendments, it is forbidden to sell beer in temporary facilities (kiosks, stalls). It is impossible to sell beer remotely. For those trading platforms where not only beer, but other alcohol products are being implemented, the area restriction works:

• From fifty sq.m. for cities;
• From 25 sq.m. For villages.

If only beer products is implemented, then there are no restrictions. Also, the State Duma did not approve the ban on the trading of the spill beer in the premises of non-residential type in the MDC, but in some regions such a ban works at the regional level.

The time interval of the exercise of beer is set between 8 am and 23 pm, except for catering facilities. According to a new law, it is allowed to sell draft beer if the trading object works as a catering point, such as a bar-shop, summer cafeteria. Thus, it is possible to sell beer in the territories of socio-cultural places (theaters, concert halls, etc.), if children do not participate in events. The same rule works for other objects.

The new position in Article 11 determines the prohibition of production in plastic containerif litter exceeds half a liter. This also applies to wholesale and retail manufacturers. spill beer. From January of the current year, the IP, trading with beer products, are required to register in Egas.

Penalties for violation of FZ

For violation of the norms of the law, large administrative fines are threatened as the director of the company who violated the law and the company itself.

From March 31, 2017, two laws come in disagreement: No. 290-ФЗ, which introduced changes in №54-ФЗ on the use of cash registers in the calculations, and Law No. 111-FZ, which regulates the turnover of alcohol-containing and alcoholic products.

Disagreement in these regulatory acts will be, in particular, in the need to use control and cash registers during the beer trade.

What does №290-ФЗ talk about beer trade?

First of all, with its Article 7 №290-FZ introduced a long list preferential conditions On the transition to online cash offices for individual categories of enterprises. In particular, paragraph 7 of Article 7 №290-FZ gives organizations and entrepreneurs to the right until July 1, 2018 not to use the CCT, if specified persons of the old edit number 54-ФЗ was allowed when calculating cash and (or) payment cards do not use CCT .

This item extends its action only on those who use the patent tax system and the UNVD system, but provided that the specified taxpayers:

• they are engaged in activities that fall under the Patent System or the UTII tax system and for which the old rules do not require the use of the CCP. In addition, those types of activities that are regulated by paragraph 2 and paragraph 3 of Article 2 of the old edition should also be excluded from this list;
• at the request of the client, a document is issued, which confirms the reception of money in the calculation;
• the document issued by the Client corresponds to the details of paragraph 2.1 of Article 2 of the old edition No. 54-FZ;
• in addition, these persons may not apply the CCT only when the calculations are realized in cash and (or) through payment cards.

There are also those sellers who pay for a single tax on imputed income, are engaged in beer trading through shops or catering establishments. And taking into account paragraph 7 of Article 7 №290-ФЗ they are entitled not to carry out the transition to online cash offices until July 01, 2018

but from March 31, 2017, they still have to go to the online cashier!

An important correction:

The president signed the Law 278-FZ, which contributes to the FZ-171 "On the state regulation of production and the turnover of ethyl alcohol ...".

In particular, the new law amended in paragraph 10 of Article 16. 171-FZ. Now the phrase about the use of the CCT sounds as follows: "Retail sale of alcoholic beverages and retail sale of alcoholic beverages in the provision of catering services are carried out using cash registers in accordance with the legislation Russian Federation On the use of cash register equipment. "

That is, the use of cash registers when selling alcohol products from now on, 54-ФЗ is regulated, and not 171-ФЗ, as it was before. This amendment solves many controversial situations that arose due to contradictions of two laws. Recall that according to the previous edition of 171-ФЗ, the retail sale of alcohol products should be carried out using the CCT from March 31, 2017 by all organizations without exception. However, following the letter of the law 54-ФЗ, for IP on UNVD and PSN, such a duty should arise only from July 1, 2018.

This amendment entered into force on the date of publication of 278-FZ - July 31, 2017. Hence, IP on UNVD or Patent, selling alcoholic beverages, receive a legitimate deferment to introduce online cash offices before July 1, 2018.

The text of the document can be viewed.

What is changing in №171-ФЗ since March 31, 2017?

From this date, the new edition of individual articles No. 171-ФЗ, including Article 16 (PP.1 of Article 1 No. 261-FZ dated 03.07.2016), takes into force. And now in accordance with paragraph 10 new edition Article 16. retail sale of alcoholic beverages and retail its implementation When providing catering services by organizations and entrepreneurs can be carried out only with the use of cash registers.

Thus, now it is necessary according to an updated editorial board No. 171-ФЗ punch a cash receipt, if the trade of alcohol products is carried out through a store or, for example, through a cafe.

What about beer? When trading, beer will need to use online cashier?

Article 2 (p. 7) No. 171-FZ refers to alcohol products of alcoholic beverages, including brandy and vodka; Wines, fruit wines, liqueur wines, champagne, wine drinks, as well as beer, beer drinks, Medovukhu, Poire and Cider.

And this means that from 03/31/2017 Organizations and entrepreneurs who are engaged in retail sale of any alcoholic beverages, including beer, there is an obligation to transition to online cash regulations. Moreover, even the form of alcohol implementation is no longer matters - through the store or publicate.

Why do you have to go to the online cashier when trading Beer already in 2017?

It has already been said that organizations and entrepreneurs who apply the tax system in the form of payment of a single tax on the basis of paragraph 7 of Article 7 No. 290-FZ are released from the need to switch to online tickets until July 01, 2018. Provided that these persons comply with certain requirements in the implementation of cash settlements, which were established by the old edition No. 54-FZ.

However, changes in №171-ФЗ, entering into force from 03/31/2017, make disagreements.

In this case, the competition is valid legal norms - Principle priority of a special norm over common. It is about this that paragraph 13 of the Resolution of the Plenum of the Court of Russia No. 47 of July 11, 2014

Those. When using the norm, which establishes the duty in the calculations for alcohol products to apply the CCT, it is necessary to take into account that this norm establishes special requirements in the field of retail sale of alcohol.

These requirements are special in relation to provisions No. 54-FZ. So, the provisions of P.7 Article 7 No. 290-FZ (in relation to the application of paragraph 2.1 of Article 2 of the old edition No. 54-FZ) are not subject to use in connection with the implementation of the new standards No. 171-FZ.

In other words, in this situation, special standards on the turnover of alcohol (changes introduced №261-ФЗ) are priorities in comparison with provisions No. 290-FZ, giving benefits to transition to the online cashier when trading beer. And therefore oNLINE CASS FOR FRIEND BEYER It will be necessary to apply from 03/31/2017!

However, then there is one very serious question: what about the sale of beer in a hard-to-reach area or remote from communication networks?

The new edition No. 54-FZ in paragraph 8 of Article 2 directly stipulates that the right of not the use of cash registers does not apply to the commercially available terrain in the hard-to-reach area, or the possibility of its replacement for the issuance of a document other than the cash check.

It is worth recalling that not only alcohol is not only alcohol, for example, in the form of vodka, brandy and champagne, but also beer and beer drinks, Poire, Cider and Medov (Article 181 of the Tax Code of the Russian Federation).

As for the trade in excisable goods in the conditions of terrain remote from communication networks, then it will have to go to the online ticket office.

But in such a situation on the basis of paragraph 7 of Article 2 of the new edition No. 54-FZ, the Seller can apply cash desktop, without working in the transfer of cash documents to the tax authority. In addition, the cash check when working in such mode, the seller will have to give only on paper, excluding its transmission in electronic form to the client!

Based on the foregoing, from March 31, 2017 from sellers of any alcoholic, regardless of their location (in hard-to-reach or remote from the area of \u200b\u200bthe area), there is an obligation to transition to online cash regulations..

Video - Does online cashier need when selling beer retail:

Video - distinction 54-ФЗ and 171-ФЗ:

Video - When installing online cash offices: