Penalties for those who work under the EGAIS system have already begun to take full effect. Since July 1, 2016, unregistered goods and their sale have become illegal. The law states large fines that can be imposed on both individuals and legal entities.

What may be fines for in the Unified State Automated Information System - main violations and liability

Statistics show that since April 2016, fines have already begun for the sale and sale of illegal alcoholic products.

In the first quarter of this year alone, within the framework of current legislation, fines amounting to 6 million rubles were issued!

Let us note what violations are punishable by a fine and in what amount:

• 10-15 thousand rubles. – for managers, directors, managers of private retail outlets.
• 150-200 thousand rubles . – for legal entities (Article 14.19 of the Code of Administrative Offenses of the Russian Federation).

Please note that the violation concerns the registration of alcohol in the EGAIS system, which was received in the store after January 1. Every manager and director must remember that exactly such goods must be registered under the new system.

Here's an example: citizen Petrenko, being a private entrepreneur, placed an order for the supply of vodka to his store. The goods were brought to him after the holidays - January 16th. Petrenko forgot that he should switch to the EGAIS system, and the supply of goods that he received for sale should have been entered into it. In April, inspectors came to carry out an inspection. It turned out that Petrenko installed the EGAIS system, but this was in February 2016, which means he was selling vodka illegally. The citizen, as an individual, was imposed the required fine.

• A trading organization must have equipment...
• The store should have barcode and excise stamp scanners, equipment for printing receipts with special QR codes that will send information to the Unified State Automated Information System.
• Reports on the system will need to be sent once every three days if the store operates in an urban area, and once a week if in a rural area. Of course, for the system to fully operate, the Internet is required, so make sure you have a connection in advance.

These violations will also be punished under Article 14.19 of the Code of Administrative Offenses of the Russian Federation. In addition, they may even revoke the license confirming your ability to sell alcoholic beverages.

remember, that The time period for connecting to the system varies across Russian regions.. Basically – until January 1, 2016. But, for example, in Crimea and Sevastopol this period was extended by 1.5 years, and for rural settlements of the same republic with a population of less than 3 thousand people by 2 years.

How to avoid fines in EGAIS - follow the basic rules!

In order not to fall into the ranks of the “white crows”, it is worth remember a few rules, which will help you set up your work using the new modern system:

1. Check commercial equipment, its availability and operation. The equipment required to work in EGAIS can be purchased at. Our specialists will help you choose everything you need: a modern one that can easily “get along” with the system, a scanner, and much other equipment for accepting alcoholic beverages and its legal sale.
2. Take care of . If you have equipment, ask a specialist how to install new modern software that will allow you to include EGAIS in your work.
3. Follow along. You should include products that have already been sold; this applies not only to strong drinks, but also to low-alcohol ones.
4. Conclude supply contracts only with trusted suppliers who have all the documents. For counterfeit goods, not only manufacturers will be fined, but also those who agree to sell such products. Follow closely and check suppliers!
5. Consider all situations that may arise through no fault of your own. For example, establish an Internet connection. If it is turned off, the device will be able to work for 3 days, during which time you must sort out the problems. Circumstances within the control of store managers, such as their forgetfulness, may also affect the conduct of business. If you are a store director, you can safely fine a product for incorrectly entering a product into the system or for incorrectly selling it. Nevertheless, you will be subject to penalties for such actions or may even have your license to sell alcohol taken away!
6. Keep an eye on residual products. Goods that arrived to you before January 1, 2016 must be sold within 10 months from this date. If you did not have time to implement it, then you should register it in the system before October 1, 2016.

To avoid fines, do not make mistakes. If you do not know how to work correctly with EGAIS, specialists will tell you, and will also help you choose the right cash register equipment and the right software to work with the new system, and will also carry out. It’s better to prepare in advance than to choose equipment and train the cashier in a hurry. Don't take risks, because penalties for selling alcohol are now high!

All manufacturers and suppliers of alcoholic beverages greeted 2016 with anxiety and doubts. The innovation called EGAIS frightened many businessmen and raised a lot of questions. What investments will be required, will the profit be maintained?

EGAIS or Unified State Automated Information System began its work in 2005, but until 2016 only large alcohol producers and importers interacted with it. She represents a kind of database, allowing you to control the production and movement of alcoholic beverages.

Since the beginning of 2016, the accounting rules for beer products have changed in our country. Now all organizations and individual entrepreneurs that sell even weak alcohol work with the system: beer and beer drinks, cider, mead, alcohol-containing cocktails, etc.

A prerequisite is also availability of permanent premises(trade is prohibited in kiosks, stalls and mobile pavilions unless they are registered as catering outlets).

There is also several legal prohibitions:

1. Sale of alcoholic beverages before 8:00 am and after 11:00 pm (unless more stringent restrictions are imposed by local authorities).
2. Sales to minors.
3. The location of the point in the vicinity of medical, educational and other cultural institutions, as well as trade in public places: at train stations, in transport, gas stations, etc.
4. Sale of similar drinks that do not have accompanying documentation (bill of lading, certificate, etc.). Alcohol-containing drinks that do not have labels or excise stamps on their containers are not subject to sale.

In addition, all individual entrepreneurs selling beer must keep a sales ledger in a unified form. The use of cash register is not mandatory for all individual entrepreneurs, but it is necessary to provide customers with BSO (strict reporting forms or sales receipts) upon request.

Among other things, points selling beer must be equipped with the necessary equipment for reporting in the Unified State Automated Information System. This nuance deserves special attention.

At the moment, a point selling beer and similar drinks simply cannot operate without interaction with EGAIS. No supplier will release products to an entrepreneur who is unable to electronically confirm its receipt. So, where to start opening such a retail outlet?

1. Register on the FS Rosalkoregulirovanie website egais.ru and create a personal account.
2. Purchase a crypto key (JaCarta or GOST Jakarta). Specialized organizations are engaged in the production and sale of keys.
3. Obtain a CEDS (qualified electronic digital signature) and apply it to the key. To do this, you should contact the Federal State Unitary Enterprise of your region with your passport, OGRN, SNILS and TIN certificates, you will also need the crypto key itself, and for each outlet. This service is paid and the signature on the key is valid for a year, after which the procedure must be repeated.
4. Download UTM (universal transport module) to your computer. This can be done for free on the website of the Federal Federal Service for Regulation of Alcohol Regulation, but only after receiving the key and applying an electronic signature to it.

Only after all these manipulations will it be possible to begin receiving goods from suppliers and selling them. In general, working with EGAIS is not too complicated and is in many ways similar to the usual acceptance of paper invoices. If the equipment is installed and configured correctly, the algorithm of the actions performed is correct, then understanding the system will not be difficult.

The main issue with any innovations in the trade of alcoholic beverages has been and remains licensing. According to clause 1 of Article 18 No. 171-FZ, a license is not required for retail trade in beer (mead, cider and beer drinks), i.e. for organizations and individual entrepreneurs there is no need to purchase it.

And yet, some tightening for individual entrepreneurs selling beer will be introduced this year:

1. From January 1, 2017, the production and wholesale, and from August 1, retail trade of beer bottled in containers larger than 1.5 liters, is prohibited. For such a violation, individual entrepreneurs will be fined 100-200 thousand, for legal entities - from 300 to 500 thousand rubles.
2. Transition to a new cash register (cash register equipment). From March 31, all organizations and individual entrepreneurs will be required to use cash register systems when making payments to the buyer (No. 261-FZ dated July 3, 2016), including catering outlets.

The last point causes a lot of controversy among entrepreneurs, because... contradicts No. 54-FZ (ed. 07/03/2017), which obliges individual entrepreneurs working under OSNO and Unified Agricultural Tax to apply the new CCP only from July 2017, and for UTII and PSN - from the same month of 2018.

The conflict of these laws is resolved by Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 47, establishing the principle of priority of special rules over the basic ones. Thus, priority belongs to No. 261-FZ, and it is its requirements that entrepreneurs will be required to obey.

Therefore, businessmen selling retail beer and similar drinks will have to spend the money saved on a license on new online cash registers and connecting to the OFD (fiscal data operator).

Features of work

So, government authorities have taken control of the movement of all alcoholic products, from the manufacturer to the end consumer. What is required from individual entrepreneurs selling beer in this case? How to interact with EGAIS and perform all operations correctly?

An approximate scheme of work looks like in the following way:

1. Before sending the ordered goods to the retail outlet, the supplier fills out paper and electronic invoices, indicating them in the system itself.
2. The electronic document is sent to the store's UTM. From it you can find out detailed information about each product unit.
3. The responsible person accepts the goods in terms of quantity and quality, checking the information on the bottle and in the accompanying documents (manufacturer, volume, place and date of bottling). If there is a discrepancy, the product will not be accepted.
4. When receiving the goods, the store compares all data with the electronic document in the UTM. If there are no discrepancies, the individual entrepreneur confirms this in the Unified State Automated Information System.
5. After sending the notification, the quantity of goods is debited from the balance in the supplier’s database and placed on the balance of the retail outlet.
6. If the goods actually received do not correspond to the documentary data (mis-grading, shortage, surplus), the individual entrepreneur has the right to refuse the product or still accept it. However, the discrepancy is necessarily recorded in the system. In this case, it is better to contact the supplier and discuss the situation. All discrepancies must be resolved within three days.
7. Until the fact of receipt is confirmed in EGAIS, the products are not released for sale.

If the system works properly, then keeping records using EGAIS is quite simple.

Necessary equipment

The most painful topic for businessmen is the upcoming expenses for additional equipment. The point of sale must be provided with:

• a computer with 2 GB of RAM or higher;
• connection to the Internet;
• Windows OS 7 or higher;
• crypto key with ;
• installed UTM and software for EGAIS;
• online cash register and barcode scanner (from April 1, 2017).

If you have a new cash register, there is no need to keep a daily sales journal; in this case, it is possible to generate it electronically.

Connection

Currently, there are many organizations that will help you connect to EGAIS for a fee. Some individual entrepreneurs enter into a long-term cooperation agreement with them and pay for services monthly, inviting specialists in case of various failures and breakdowns. But you can make the connection yourself. To do this you need:

1. Purchase a crypto key and a PC for a retail outlet with Internet access.
2. Register on the official website of the FS RAR and create a personal account.
3. Download and install UTM on your PC.
4. Install a new CCP (here you will definitely need the help of specialists).

After correctly completing all the steps described above, the seller of retail beer and similar drinks will be able to enter all the information about his own purchases and sales.

One of the most frequently asked questions from entrepreneurs is return of alcoholic beverages to the supplier. Previously, this manipulation was everyday and familiar, but with the advent of EGAIS, the procedure has become noticeably more complicated.

In principle, the return invoice is created in the same way, only in UTM. The difficulty is caused by products received before 2016, which are not on the balance sheet of the retail outlet.

A return invoice is created in the EGAIS system, printed and transferred to the supplier along with the batch of returned goods. When he confirms receipt, the commodity units are written off from the point’s balances and added to the supplier’s balance sheet.

Responsibility for lack of connection

In Russia, control over the production and sale of alcoholic beverages is regulated by Federal legislation. Failure to comply with these requirements and violation of the law threatens businessmen with considerable fines:

1. For the head of the individual entrepreneur - from 10,000 to 15,000 rubles.
2. For companies and legal entities the numbers are: 150-200 thousand rubles.

According to experts, the implementation of EGAIS and the necessary equipment will cost retail beer sellers at least 30,000 rubles. However, numerous fines will cost those who violate the law much more. If we consider that without the necessary equipment and connection to the system, not a single supplier will be able to send goods to a retail outlet, then the choice is obvious: you will still have to obey government requirements and laws.

You can learn more about the legislative framework in the beer trade from this video.

Who said you can't find a needle in a haystack? As the results of implementing the EGAIS system have shown, it is possible! Now the movement of “every chip” on the wood market is under the control of the relevant authorities. Any illegal action is punishable by a large fine. What rules must be followed by timber market participants in order not to break the law? Let's try to answer this question.

EGAIS today is...

A unified state automated system for recording timber and transactions with it is a powerful mechanism for ensuring control over the legality of the timber market in the country. This information resource is a store of information about forestry entities, rights to use areas, lease, purchase, sale of plantings, timber.

EGAIS allows regulatory authorities to:

• firstly, by analyzing these systems, create a real picture of forest turnover;
• secondly, track the supply chain of timber, check the accuracy of information about the source, harvesting, and purchase;
• thirdly, to identify violations and exclude illegally acquired timber from circulation.

Let's decipher a number of cause-and-effect relationships. Updated information on the volumes of timber harvesting forms the basis of the taxation base. All participants in the process (loggers, timber processors, exporters) transparently work to increase budget revenues. And the new opportunity to quickly identify illegal logging promises to ensure decriminalization of the industry.

Chronology of the implementation of EGAIS in the forest industry

In order to facilitate the process of adaptation of the forestry complex to innovations, certain provisions of the legislation were introduced in stages.

• July 2014 – a special document accompanying the transportation of timber was introduced. Since January 2015, liability has been provided for the absence or incorrect execution of such a document. The labeling of valuable wood species has been approved.
• Since July 2015, administrative penalties have been provided for non-compliance with labeling requirements, and mandatory filling out of declarations on timber transactions and their registration in the Unified State Automated Information System (EGAI) system has also been introduced.
• Since January 2016, fines have been introduced for non-compliance with the requirements for filing electronic declarations.

Is it possible not to use EGAIS in your work?

If you are ready to part with your business and pay a tidy sum in the form of an administrative penalty - go for it! Otherwise, you must understand that the mechanism of the system provides for tracking of each log from its place of origin to timber processing or export, taking into account all intermediaries.

In January 2017, the Federal Forestry Agency held a meeting at which the results of wood accounting in the Unified State Automated Information System were announced. Statistics showed that in 2016, 3,707 court cases were opened under Article 8.28.1 of the Code of Administrative Offenses of the Russian Federation. The total amount of administrative penalties amounted to 18.1 million rubles.

The basis of the automated information system is information about the primary rights to cut and harvest wood. The system works like this.
The buyer will not be able to record transactions with timber in the Unified State Automated Information System if they are not declared by the seller. And for this, the seller will need to have documents in the Unified State Automated Information System for forests that confirm the legality of the origin of the wood.

Market counterparties are personally interested in the truthful reflection of information in the system. After all, if you purchase illegally harvested timber, you may lose your business. Let's consider the basic requirements imposed by law on market participants.

Rules for registration of timber transportation

Transportation of wood is carried out with only an accompanying document. According to the form established by the Government of the Russian Federation, it records information about the primary owner, consignor, consignee, and carrier.

The declaration number, state registration plate of the car, point of direction and destination, species, assortment composition of the cargo, volume, quantity are recorded. Certified by the signature of the official who issued the document. Printing is optional.

This document has been developed specifically for the transportation process. The presence of information about the primary owner of the timber distinguishes it from previously existing ones - vouchers, consignment notes. This makes it possible to track products that have entered the market illegally.

Mechanism for detecting offenses in action

If there is no accompanying document or it is incorrectly completed, the car with the cargo will most likely be detained and sent to an impound lot until the reasons are clarified. There are different situations: they forgot to fill it out, made a mistake when filling it out, lost it, or the wood was illegally harvested or stolen. In accordance with the content of the violation, the following penalties are provided: from an administrative fine to confiscation of cargo and vehicle.

Let's look at options for holding forest turnover participants accountable.

Fines for failure to comply with deadlines for filing a declaration on timber transactions

According to Article 8.28.1 of the Code of Administrative Offenses of the Russian Federation (absence, untimely completion of the declaration), fines are provided in the amount of:

• 5-20,000 rub. – for officials (hereinafter referred to as DL);
• 7-25,000 rub. – for individual entrepreneurs (hereinafter referred to as individual entrepreneurs);
• 100-200,000 rub. – for legal entities (hereinafter referred to as LE).

By law, business entities are required to declare the transaction in the Unified State Automated Information System within five days, no later than the day before the cargo is sent. The first day is the date of signing the contract. A declaration without an electronic signature is invalid. Every month, while the contract is in force, it is necessary to make changes to the actual volume of transported timber.

Fine for violating the procedure for marking and transporting wood

Marking is carried out piece by piece. The goal is to provide the ability to apply and read information about each log using technical means.
In case of violation of labeling requirements, the DL will replenish the state treasury by 30-40,000 rubles, the legal entity - 300-500,000 rubles, plus confiscation of wood.

In case of violation of the timber accounting procedure (Article 50.1 of the RF LC), the amount of the fine will be:

• 25-35,000 rub. – for DL;
• 200-400,000 rub. – for YUL.

The absence of an accompanying document when transporting wood is punished no less severely. Thus, the amount of recovery for DL ​​will be 30-50,000 rubles; Legal entity – 500-700,000 rub. Offenders may lose both the cargo and the vehicle, which is, by law, an instrument for committing an offense.

As practice has shown, the EGAIS Forest system is rather aimed not at external control, but at ensuring that the buyer independently controls the trade turnover process. Who, if not the wood consumer, is interested in the reliability of the information and the legality of the goods he pays for.

In our material today we will consider the question of what the fine is for individual entrepreneurs for selling beer without the Unified State Automated Information System.

Let us remind you that in accordance with the Law on Alcohol Trafficking, which we briefly call Federal Law No. 171 FZ of November 22, 1995:

“Individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, poiret, mead are required to record and declare the volume of their retail sales.»

Paragraph 12, Part 1, Art. tells us this. 14 of the Law on Alcohol Trafficking.

In accordance with Part 2 of Article 14 of Law No. 171 Federal Law:

“...accounting for the volume of production, turnover and (or) use for one’s own needs of ethyl alcohol, alcoholic and alcohol-containing products is carried out using equipment that meets the requirements of Article 8 of the Law.»

And also, in accordance with paragraph 8 of part 2 of the same article 8 of the Law, such equipment:

“...must be equipped with technical means of recording and transmitting information on the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products into a unified state automated information system.”

Thus, based on the analysis of the above legal norms, we figured out that individual entrepreneurs engaged in the retail trade of beer and beer drinks must report purchases to the Unified State Automated Information System (USAIS) and have the necessary technical means for this.

Here I would also like to mention Federal Law No. 182 of June 29, 2015, since it contains a provision that smoothly returns us to the topic of fines for individual entrepreneurs for selling beer without connecting to EGAIS

So, according to paragraph 4 of Article 3 of this law:

« No transmission until July 1, 2016 organizations engaged in the production and circulation of beer and beer drinks, cider, poiret, mead, and individual entrepreneurs purchasing beer and beer drinks, cider, poire, mead for the purpose of subsequent retail sale of such products, information on the volume production and turnover of such products into a unified state automated information accounting system volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products cannot be considered as a violation of the established procedure for recording the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products» .

Responsibility for such an offense is established by Article 14.19 of the Code of Administrative Offenses of the Russian Federation.

The disposition of this article is as follows:

“Violation of the legislation of the Russian Federation on state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing productsthe procedure for accounting for the volume of production, turnover and (or) use of ethyl alcohol, alcohol and alcohol-containing products or the procedure for accounting for the use of production facilities, the volume of harvested grapes and grapes used for the production of wine products, or failure to record information in the Unified State Automated Information System for accounting for the volume of production and turnover of ethyl alcohol alcohol, alcoholic and alcohol-containing products in the order established by the legislation of the Russian Federation on state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products"

And the sanction of the same legal norm, i.e. a certain penalty for violating the rules looks like this:

“...incurs the imposition of an administrative fine against officials in the amount of ten thousand to fifteen thousand rubles with confiscation of products or without it; for legal entities - from one hundred fifty thousand to two hundred thousand rubles with confiscation of products which was the subject of an administrative offense, or without it».

We believe that after reading the contents of the sanction, you have a question about Where should an individual entrepreneur be classified - a legal entity or an official?

This question may seem quite complicated, since it will not be possible to find a quick answer in the administrative code itself, since you need to look for it in Article 2.4 of the Administrative Code, which is called " Administrative responsibility of officials ».

In the broad text of the notes to this article you can find the rule that:

«… persons carrying out entrepreneurial activities without forming a legal entity bear administrative responsibility as officials, unless otherwise provided by law».

Thus, by referring to the note in Article 2.4 of the Code of Administrative Offenses of the Russian Federation, we can determine what the fine will be for an individual entrepreneur for selling beer without reporting purchases to the Unified State Automated Information System.

Namely, according to Article 14.19 of the Code of Administrative Offenses of the Russian Federation, entrepreneur selling beer at retail, including as part of the provision of catering services, for failure to submit reports to the unified state automated system bears the risk of paying a fine to the treasury in the amount of 10 to 15 thousand rubles, and risk of confiscation of all beer products in his possession.

It should be noted that Article 14.19 of the Code of Administrative Offenses of the Republic of Russia also covers cases of failure by individual entrepreneurs to fulfill their obligation to quarterly volumes of beer and beer drinks purchased and sold at retail.

Since we have dealt with the measures of liability of individual entrepreneurs for improper maintenance of beer reporting, our brief review of legal documents is over. If you have any questions, you can ask them at

According to the provisions of Law No. 182 (06/29/2015), which amends the Federal Law “On state regulation of the production and turnover of ethyl alcohol and alcoholic products,” individual entrepreneurs who purchase alcoholic products for the purpose of their subsequent resale are required to work with EGAIS. Failure to comply with a number of requirements of the unified automated system entails the application of a number of sanctions.

Possible violations in the field of purchase and sale of alcoholic beverages

In order not to pay a fine, you need to focus on the current regulatory requirements of regulators. EGAIS fines for individual entrepreneurs are regulated by the provisions of the Code of Administrative Offenses. Yes, Art. 14.19 directly indicates the sanction for a violation in the area of ​​accounting for ethyl alcohol, its processed products and alcoholic beverages. An unintentional or deliberate violation of the established procedure entails a fine for an individual entrepreneur in the amount of 10-15 thousand rubles. The sanction also applies to identified violations in the area of ​​alcohol circulation. Note that legal entities pay an order of magnitude higher: 150-200 thousand rubles.

Please note that penalties for late confirmation of invoices in Unified State Automated Information System remain identical to other violations. The deadlines for confirming wholesale purchases of alcoholic products for resale are regulated by Government Decree No. 1459 dated December 29, 2015 and apply to entities of all forms. In other words, unlike sales, individual entrepreneurs must also confirm the fact of purchase. If alcohol products are received via invoices at a subject’s warehouse within the city, confirmation of the time of purchase must be made within 3 days from the date of receipt of the goods. If the buyer is located in a rural area, the period will last up to 7 days.

From July 1, 2017, the use of cash registers for individual entrepreneurs when selling alcoholic beverages is mandatory

An indirect requirement of the alcohol market regulator remains the use of cash register equipment for centralized recording of the fact of turnover. Let us recall that the norm of clause 7 of Article 7 of the Federal Law dated June 3, 2016 No. 290 is in force, which establishes the mandatory presence of a cash register for individual entrepreneurs from July 1, 2018. However, the Federal Law norm of July 3, 2016 No. 261 directly indicate the need for cash register systems for entities that carry out the circulation of alcoholic beverages.

Revealing the absence of cash register equipment entails a fine in the amount of a quarter to half of the amount of the unclogged check. However, the minimum payment for officials and individual entrepreneurs will be at least 10 thousand rubles. The minimum payment for a legal entity for such a violation will be 30 thousand rubles. By the way, the Ministry of Finance has developed a bill, the provisions of which will abolish the possibility of selling beer by individual entrepreneurs. The main reason for the possible innovation, in addition to strengthening control over turnover, is precisely smaller fines for detected violations.

Accounting