Selling beer interests many entrepreneurs. There is always a steady demand for it; you don’t need to make large investments to start a business. There are also no particular problems with equipment and renting space. All these factors make considerable income a reality. But preliminary familiarization with this field of activity in numerous aspects is very important. After all, there are separate requirements for the sale of beer products. Before choosing this specialization for your business, you need to study the rules of beer trade, especially the new ones for 2017.

Is it possible to sell beer for individual entrepreneurs in 2017?

Entrepreneurs are allowed to trade beer, cider and similar drinks as before. But since 2016, legislators have made changes to the main legal document— No. 171-FZ of 1995, regulating the sale of alcoholic beverages. According to the draft, some of the new norms will come into force on January 1, 17, and the rest of the additions and amendments - from July 1, 17.

In addition to the question: is it possible to sell beer at 17, entrepreneurs are interested in:

• is a license required?
• What are the requirements for documents and equipment?

In 2017, selling beer for individual entrepreneurs is the only permitted type of alcohol sales. Only an enterprise with LLC (legal entity) status can sell strong drinks. A number of restrictions also appeared in the form of increased requirements.

Advice! Before opening an individual entrepreneur, you need to carefully study the basic legislation relating to the trade of low-alcohol products.

Requirements for beer trade

Beer trading in 2017 is carried out according to changed rules, and therefore the entrepreneur will need to calculate in advance whether this type of income is profitable for him. The sale of beer products must comply with the following amended regulations.

1. Requirements for the premises: stationary, but not temporary, like a stall or mobile retail outlet. Only points Catering, which can be outdoor cafes and bars, are allowed to include beer in the list of goods and services. The building must have a foundation, and the object itself must be listed in the real estate register. When selling only beer, the area of ​​the premises is not limited.
2. Location of the outlet. Proximity of institutions is not allowed:

• cultural;
• educational;
• medical;
• train stations;
• markets.

You cannot trade in public transport and other places with crowds of people, near military installations.

1. There are also requirements for reporting by EGAIS (Unified State Automated Information System) regarding individual entrepreneurship (IP). The state controls the production and sale of alcoholic products. An individual enterprise is required to connect to this system using a computer, for which it is necessary:

• buy a crypto key;
• buy an electronic signature (ESP);
• register online at egais.ru;
• install a program on your computer - the UTM utility (for goods accounting);
• check how everything works in terms of program compatibility.
• upon receipt of a consignment of goods, check invoices through the system, reject or accept the document, and also note inconsistencies;
• purchasing information is loaded into the cash register program.

Similar reporting also applies to rural areas, which are also subject to No. 182-FZ (Federal Law) dated June 29, 2015. Beer trade for individual entrepreneurs operating on the UTII tax system in settlements must be fully connected to EGAIS by July 1, 17. By the beginning of 2018, rural entrepreneurs in Crimea are required to connect. They need to buy equipment that transmits sales information to EGAIS. Failure to comply will result in a fine of 10 to 15 thousand rubles.

1. The goods must have accompanying documents (payment, invoices). This applies to the retail trade of beer and the purchase of foamy drinks in bulk for sale.
2. Beer is not sold to minors. This is considered illegal and is subject to administrative liability and fines:

• 30 - 50 thousand rubles for the seller;
• from 100 to 200 thousand per official (head of individual entrepreneur or department).

Criminal liability is also possible.
Note! If there are any doubts related to age, the seller is obliged to ask for documents.

1. There are time restrictions for the night period (from 10 pm to 10 am - prohibited from implementation).
2. At the request of buyers, it is necessary to issue BSO (specialized forms), although KKM (cash register, cash register) is not required for use.
3. For beer trade, an accounting book must be kept in the form from RosAlkoRegulation. It is required to record daily sales records in the journal: code, product name, production volume, number of sales.
4. From March 1, 17, it is mandatory to have a cash register (cash register) for every seller selling on behalf of an individual entrepreneur. You will need to use a cash register according to the new model (Online cash register).

Requirements for manufacturers

The rules for the sale of beer also apply to brewers, for whom there are also changes in the law on the sale of alcohol. Requirements apply to the container. Since the beginning of 2017, the production of alcoholic beverages in polymer packaging larger than 1.5 liters has been prohibited. In six months (in July), the same rule will be established for sales. If these changes are not observed, the goods (products) may be confiscated. A significant fine is also imposed.

Manufacturers' position: the decision of legislators will have Negative consequences not only in relation to the activities of brewers, but will also affect related industries and regional budgets. Many companies may go bankrupt, not to mention the fact that the EGAIS program also requires costs and new investments.

Do I need a beer license for individual entrepreneurs in 2017?

License to sell beernot mandatory for individual entrepreneurs or LLCs for 2017. This is noted in No. 171 - Federal Law (Federal Law) of November 22, 1995, Article 18. Its absence will not lead to fines or consequences from the Federal Tax Service or other regulatory organizations. Licensing is required only for strong drinks (containing ethyl alcohol 15% or more). A foamy drink sold on tap also does not require special permission, just like one sold in standard containers.

However, monitor the dynamics of legislation on this issue However, you should also pay attention to local legal regulations. The circulation of beer and its licensing have been repeatedly discussed in State Duma, but there are no changes in this area yet.

Which company is better for selling beer: individual entrepreneur or LLC?

Sales of products from low content alcohol consumption can be carried out in the same way by both types of enterprises: individual entrepreneurs and legal entities. But if there are violations, fines for individual entrepreneurs are smaller. For example, for the sale of alcohol to minors, the head of an individual entrepreneur can pay up to 200 thousand rubles, and an LLC - from 300 to 500 thousand in favor of the state. If the rules for issuing payment documents (forms, checks) to buyers are not followed, the individual entrepreneur pays from 1/4 to 1/2 of the amount, but not less than 10 thousand rubles. And LLC - 3/4, not less than 30 thousand rubles.

Both LLCs and individual entrepreneurs are required to keep records, making daily entries on the sale of alcohol in a journal. Maintaining documentation is reflected in No. 164-FZ. But such a form of enterprise as a legal entity is in this sense more profitable. The legislation tightens the requirements for individual entrepreneurs when they sell low-alcohol drinks. For example, they were required to declare and record sales volumes, while for LLCs these procedures are simplified regarding taxation.

Finally

Individual enterprises are allowed to sell beer in any form, subject to the rules. This is a fairly profitable type of business, but when implementing this idea, you need to take into account all aspects, especially from the legal side. Legislation is constantly changing. Lawyer consulting questions and collecting the necessary information will help avoid unexpected financial expenses.

Important! Every entrepreneur engaged in this business or planning such an activity should be interested in the regulations governing the sale of low-alcohol beer drinks.

The “box office epic” that began this year has no intention of ending. What awaits Russian retail in 2017? Few people know who and when to change cash registers; only a few understand. The new editions of 54-FZ and 171-FZ contradict each other. But there is no choice. Let's figure it out together.

How in children's issue: Will a whale take an elephant? All small domestic businesses froze in amazement. And he can’t understand who to believe: Rosalkogolregulirovanie or the Federal tax service. Each department has its own answer to the question: who should install a new cash register and when? Left less than a year, and government agencies cannot come to an agreement and further confuse already tortured entrepreneurs. But everything is not so scary if you approach the issue thoughtfully.

Wine and vodka - calmly! Beer is free!

So, in April 2016 and then, in subsequent clarifications, the RAR confronted sellers of any alcohol (including beer) with a fact: by October 1, 2016, everyone needs to balance their balances in the Unified State Automated Information System. And from January 1, 2017, write off everything sold in deeds every day, unless the EGAIS cash desk is already installed at the point and sends checks itself.

Retail was blessed with two registers (warehouse and sales floor). As a result, people spent extra money to improve their inventory systems.

In this situation, it clearly seemed that it would be easier to install a EGAIS cash register than to create bureaucracy from scratch.

But the most interesting thing happened at the end of September. At the very last moment, Rosalkogol clarified that the stated requirements apply only to “labeled alcoholic products.” That is, wine and spirits, which have excise stamps. Balancing balances and write-offs for beer and beer products is desirable, but not mandatory. How much does it take to be happy? First tense and then relax. It just wouldn’t work out like in old fairy tale, where the boy shouted: “Wolves! Wolves! But that is another story.

Beer retail rejoiced from Kaliningrad to Nakhodka. And the village and public catering establishments selling strong drinks found themselves in an unenviable position. On the one hand, they are not required to send checks to EGAIS. On the other hand, starting January 1, 2017, they will be forced to write off everything sold (opened) every day. There is no need to expect further relaxations from the RAR. They keep a close eye on strong wines. Therefore, it is more convenient for both the village and the public catering establishment to surrender “to the mercy of the winner” and also set up cash registers. Moreover, according to the law, the village will still have to do this in the summer of 2017. It’s obviously easier for them to install cash registers and forget about problems with daily write-offs.

An old man was selling a cow at the market...

According to latest edition Law 54-FZ exempts markets without premises, fairs and exhibitions from the use of cash registers with a fiscal drive.

It would seem that. Good deed! Trade - I don't want to! But there is a nuance. A list of goods that cannot be sold without cash registers (fiscal cash registers) even in markets.

That is, if you are “simplified”, and it will come to you tax office, and you sell alcohol, there will be no questions for you until the summer of 2018. But, if a PAR employee looks into the store (cafe), he will have a different opinion on this matter.

For RAR, this will already be a violation of the established procedure for accounting for alcoholic beverages. Article 14.19 of the Code of Administrative Offenses of the Russian Federation. Fine for officials from 10 to 15 thousand rubles, for legal entities from 150 to 200 thousand rubles.

In this situation, you can prove that you’re right until you’re hoarse, but if you sell alcohol (even if only beer in your cafe), it’s wiser and easier to set up a cash register.

EGAIS cash registers are not fundamentally different from the new cash registers that transmit information to the tax office. Is it possible that the EGAIS cash registers purchased in 2016 will need to be supplied with a fiscal drive (FN) instead of an ECLZ by July 1, 2017. And soon such cash registers will immediately come with a fiscal storage device. That is, these will be universal cash desks that work with both the Unified State Automated Information System and the OFD. You won’t be able to save money by taking a cash register only for the Unified State Automated Information System or only for the OFD. ☺

Beer retail should also hurry up. If you want to buy a cash register without queues and overpayments, it is better to do it in advance. Why in advance? Those who sell strong drinks in the city and bought cash registers by July 1, 2016, will tell you that the day before it was impossible to buy a cash register for any money. Some were even forced to temporarily close while they waited for their cash registers to be delivered.

“Beer cash registers” with a linear scanner (not 2D) have already appeared on sale, which does not read excise stamps. But there are none on beer. For beer retail, this is the optimal solution. And retailers selling on tap can do without a scanner at all.

Surprisingly, there are still stores that do not sell alcohol at all. And, secretly, in Russia they are the majority. Fortunately, they still have time. They don’t need to change cash registers “tomorrow”. But this time should also be used wisely. The main thing is not to give in to despondency. You can comply with the requirements of the law head-on. Or you can find a cash register that will make your small business transparent, manageable and ultimately more profitable. With such a smart cash register, you will not only cover the costs of complying with the requirements of all our laws, but also earn decent money.

Good luck to you and your business!

Firsov Andrey

marketing director

project "MERCATA. SMART CASH"

Dear clients, participants of the alcohol market!
According to the latest amendments to 171-FZ (introduced by 261-FZ of 07/03/2016) on the regulation of alcohol and beer, from 03/31/2017 it will become mandatory to use cash registers for organizations and individual entrepreneurs that carry out the retail sale of beer, beer-based drinks, cider, poire and mead.

Also came into force 54-FZ on the use of CCP. This law changes the operating principle of cash register equipment.
Now all CCPs have EKLZ, which is serviced by Technical Service Centers.
EKLZ stores in its memory the entire history of the CCP operation. If necessary, the inspector can request information from the EKLZ, thereby checking the organization.

According to 54-FZ, EKLZ changes to Fiscal drive with mandatory connection to the Fiscal Data Operator (FDO). The concept “ Online cash registers«.
On this moment exists, this list will be updated.

The operating principle of the new cash register is that every transaction performed at the checkout will be sent online, through the OFD, to the Federal Tax Service.
Now the tax office can remotely control a business that is required to use cash register systems.

54-FZ gives businesses time to transition; the following deadlines are established:

• CCT with ECLZ can only be used until 07/01/2017 G.
• The Federal Tax Service stops registering cash registers from ECLZ from 02/01/2017.
• Organizations and individual entrepreneurs that register cash registers with EKLZ will be able to use it until 07/01/2017.
• For organizations and individual entrepreneurs under the tax regimes: UTII, PSN, which do not sell alcohol or beer and are currently exempt from the use of cash registers, a deferment was given until 07/01/2018. After this period, this category of business will also have to apply “ online cash register» in accordance with 54-FZ and connection to the OFD.

We recommend that you purchase cash registers in advance at current prices and be prepared for new legislation.
As the practice of connecting cash registers to EGAIS showed (until July 1, 2016), there was a big stir, manufacturers could not cope with the production volumes of cash registers for EGAIS, organizations were nervously looking for options where they could purchase a cash register and connect it to EGAIS in order to avoid possible fines.
Due to high demand, prices for CCPs were significantly increased.
It is not necessary to immediately register the cash register with the Federal Tax Service; you can purchase it and wait for the legislation to take effect.
Prices are expected to increase by 03/01/2017, when demand for the new cash register increases.

From April 1, 2017 all stores draft beer When making sales, they must use online cash registers, regardless of the type of legal entity and form of taxation. These are the requirements Federal Law No. 261 of July 3, 2016 and the new version of Article 16 of Federal Law No. 171 of November 22, 1995.

Are online cash registers needed for individual entrepreneurs selling beer?

According to 54-FZ (as amended on July 3, 2016), organizations and individual entrepreneurs on UTII (which are the majority of entrepreneurs in this business) are required to use online cash registers only from July 1, 2018.

The conflict of laws is resolved by the principle of priority of a special norm over the main one. In this situation, the requirements of Law 261 take precedence over Law 54.

Thus, by March 31, 2017, absolutely all sellers of draft beer, including individual entrepreneurs on UTII, must purchase an online cash register and enter into an agreement with a fiscal data operator (FDO).

What equipment and software is needed to sell draft beer in 2017

Following the letter of the law, in 2017, draft beer stores must have an online cash register and technical solution for working with EGAIS.

To connect to EGAIS, you need to have any computer and purchase: a JaCarta crypto key, as well as a program compatible with EGAIS that will exchange data with the UTM (universal transport module). We have already written about how to do this in the article.

We discussed in detail how to choose a cash register in the article.

How to minimize the cost of equipment for selling beer

Today, the optimal solution is to use a fiscal registrar as an online cash register. It will not only send data to the OFD, but also interact with EGAIS, forming a single software and hardware complex with a computer. In this case, all the necessary software and a crypto key must be installed on the computer.

For small and medium-sized businesses, it is advisable to use an online automation service as a program for exchanging data with UTM. This is the most profitable and effective, because... There are no costs required to purchase and configure software. In addition to the standard functionality for working with EGAIS, such a service ( online program) can fully automate a business, reducing costs and increasing profits.

For example, the Subtotal online program not only fully supports EGAIS and Federal Law-54 (online cash registers), but also provides the opportunity to fully. Subtotal allows you to keep records of sales, warehouse, includes management control tools, financial reports and much more. You can learn more about the program's capabilities

The restriction applies to both cafes, restaurants and canteens, as well as small shops within walking distance. Wherever you buy a foamy drink, from April 1 you must provide a receipt with the name of the purchased product.

Krasnodar region Natalya Merzlikina. ">

Paragraph 11 of Federal Law No. 261-FZ dated July 3, 2016 amended Article 16 of Law No. 171-FZ, according to which retail alcoholic beverages and retail sale of alcoholic beverages in the provision of public catering services is carried out using cash register equipment. This norm comes into force on March 31, 2017.

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

If we translate from legal to human, it turns out that previously Law No. 171, regulating the production and circulation of alcohol in Russia, allowed individual entrepreneurs on UTII and PSN to work without cash registers. It was possible to get by by issuing a sales receipt or receipt at the buyer's request.

UTDV is a single tax on imputed income.

PSN – patent taxation system.

But 261 laws made changes to the same 171st. Due to the amendments, any entrepreneur is now required to sell alcohol only using cash register equipment (abbreviated as CCT). The changes take effect on March 31st.

The bulk of beer sellers– these are just individual entrepreneurs on UTII. As far as RVS knows, not all of them are aware of the changes. Now there is a rumor among small individual entrepreneurs that inspections will begin on April 1. The situation is complicated by the fact that purchasing a new cash register is more expensive. In addition, new cash registers. Other cash registers simply will not register with the tax office.

New edition Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter referred to as Law No. 54-FZ) obliges to switch to a new procedure that provides the use of a new generation cash register, which ensures the transfer of fiscal data to the tax authorities online from 07/01/2017, while the registration of cash registers according to the old procedure was discontinued from 02/01/2017.

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

That is, if you are an entrepreneur selling beer and you already have a valid cash register, then you have until July 1 current year to purchase an online device. If you have still implemented alcoholic drinks without cash register equipment, then from March 31 your activities will go beyond the scope of the law, and... The only way to stay clean before the tax authorities is an expensive purchase.

30 thousand - this is the cost of a simple online cash register.

But you won’t limit yourself to this acquisition alone. You will also need to conclude agreements with fiscal operators, whose duty is to transfer data on your sales directly to the tax office, and also store it for 5 years.

Firms engaged in servicing cash registers have long been active and are conducting vigorous activity, offering their services, the cost of which is 7-10 thousand rubles per month.

"We barely survived the winter anyway, admits the owner of a small store, who wished to remain anonymous. “We’ve been trading ourselves for a long time; we don’t have money to hire a salesperson.” Just the other day I found out that selling beer without an online cash register has been prohibited since April. There is no money to buy. What to do with beer supplies now? Its sale is the main source of profit. At least go around the world,” the woman is indignant.

A one-time failure to use a cash register will result in administrative fines:

for officials - from 25% to 50% of the settlement amount without using cash register, but not less than 10,000 rubles,

for legal entities - from 75% to 100% of the settlement amount without using cash register, but not less than 30,000 rubles.

Repeated failure to use a cash register, if the amount of revenue without using a cash register was more than 1 million rubles, is punished much more harshly. Officials in this case may be disqualified for a period of 1 to 2 years. Activity individual entrepreneurs and legal entities may be administratively suspended for up to 90 days.

More detailed information information about new cash register models, its characteristics and manufacturers, fiscal data operators can be found in the special section “ New order application of cash register equipment", "Registers" on the official website of the Federal Tax Service of Russia: www.nalog.ru.