For obtaining a license for the production of alcoholic beverages, a state duty is required. If, for any reason, the issuance of the relevant document is refused, the amount of state duty is not refunded. The article will answer the question of how to obtain a license. It will also examine what problems the organization may face.
When is permission required?
Activities that are associated with the production or trafficking of ethyl alcohol and alcohol products are subject to mandatory licensing. This is established in Federal Law No. 171. So, a license for the production of alcoholic beverages gives the right to carry out the following actions:
- The process of production, storage and supply of alcohol and meth produced.
- Production, storage and marketing of alcohol-containing products.
- Storage of alcoholic food products and ethyl alcohol.
- Procurement of alcohol-containing products.
- Production, storage and supply of alcohol-containing non-food products.
- Conducting retail sales of alcoholic goods.
Why is a license from Rosalkogolregulirovanie required? This question is answered below.
Licensed Products
It is important to note that the production of absolutely every type of supplied products, which are listed in Federal Law No. 171, is subject to licensing, namely:
- Ethanol.
- Denatured alcohol.
- Alcohol-containing products.
- Drinking ethyl alcohol.
- Alcohol-containing food products.
- Wine and vodka.
- Alcohol-containing non-food products.
- Denatured goods.
- Alcoholic goods.
- Alcoholic drinks.
- Wine materials.
Requirements
All enterprises are subject to certain requirements as part of obtaining a license.
For example, they may affect the amount of authorized capital or organizational equipment. Particular attention is paid to the absence of any arrears related to the payment of taxes or fees. Such defects in payment should not be at the time of obtaining permission, or during the production of goods. If there is tax debt, the license for the production of alcoholic beverages can be canceled.
Collection of documents
According to Federal Law No. 171, the following documents are required:
- Application for a license. In this document it is necessary to indicate information about the organization, as well as about all its separate divisions (branches). The application lists the types of activities and indicates the period for which a license is required.
- Copies of constituent documentation, as well as papers on state registration of a legal entity. These copies must be certified by a notary public. If this is not done, then the originals will need to be attached to the copies.
- A copy of the document that confirms the registration of the enterprise with the tax authority.
- A copy of the document confirming the payment of the state fee for licensing.
- The conclusion from the authorities, which will confirm that the production and storage facilities fully comply with sanitary and epidemiological, as well as fire and environmental requirements.
- A document that confirms the technical competence of the laboratory for chemical control of the production of alcohol and alcoholic beverages. A duplicate of the contract for the relevant control is also competent.
- Copies of certificates confirming compliance with basic technological equipment.
- A document that will confirm the amount of paid authorized capital.
It should be emphasized that the licensing authority should not require any other documents.
State duty payment
A license for the production of alcoholic beverages is issued for a period specified by the organization, but the total duration of this document cannot be more than five years. The size of the state duty most often is five hundred thousand rubles. At the same time, it is important to emphasize that for licensing the production, storage and supply of produced denatured and ethyl alcohol, six million rubles will have to be paid. This amount of state duty is established for obtaining a license for the production, storage and wholesale (supply) of any alcoholic goods. Only wine is not on this list.
The state duty for obtaining a license for the retail sale of alcoholic beverages will cost the applicant forty thousand rubles for each year of its operation. The size of the state fee for re-issuance is fully consistent with the amount established to obtain the appropriate type of document. True, in the event that the license is reissued as a result of the reorganization of the enterprise (as part of the merger), then the state fee will be only two thousand rubles. An important condition in this case is that each organization that takes part in the merger must have a license for the same type of activity at the time of registration of the assignee.
If the organization changes its name or its location, which is indicated in the permit, then re-issuing the relevant document will also cost two thousand rubles.
How to get a license for the production of alcoholic beverages, it is important to find out in advance.
Accounting for the costs of paying state duty
The amount of state duty during the calculation of income tax is taken into account as part of other expenses, according to Article No. 264 of the Tax Code. Previously, officials demanded that such expenses be written off during the entire period of the license. According to article No. 272 of the Tax Code, uniform write-off of expenses is required, which provides for the receipt of income for a time period of more than one reporting period. This does not imply a phased delivery of goods.
Later, officials changed their position and came to the conclusion that all expenses for issuing a license for the production of alcoholic beverages should be taken into account at the same time. In their opinion, the requirements of Article No. 272 on uniform write-off of expenses should be applied only strictly within the framework of civil law agreements. It is obvious that the issuance of licenses is carried out outside the contractual relationship. Therefore, write off expenses for obtaining licenses during the entire period of their validity should not be.
This approach is confirmed by arbitration practice. True, given the fact that the amount of the state duty for a license for the production of alcohol is very substantial, it would be better to clarify the accounting procedure by contacting your tax office.
In some cases, the organization has the right to demand the return of state duty. Situations within which this is possible are given in Article No. 333 of the Tax Code. So, if the company paid the fee for a license for the production and turnover of alcoholic beverages, and the licensing authority, in turn, refused to provide the required document, then the amount transferred will not be returned. At the same time, it can be counted against the amount of the fee that is payable for performing a similar action. In other words, an offset can only be made in relation to the amount of state duty that has been paid in an amount exceeding the value established by Chapter 25 in the Tax Code.
It is important to note that the costs associated with paying a state duty to obtain a license can be taken into account in expenses when calculating income tax. Similar explanations are given by officials. True, before they proposed to write off such expenses evenly throughout the entire period of the license. The order in which it will be better to use should be clarified in the tax office.
Who can help in obtaining a license for the production of alcoholic beverages?
Help from intermediaries
So, in order to carry out the legal production of alcoholic beverages in our country, it is necessary to obtain a special permit, which is issued in accordance with Russian law. Obtaining this document is a rather complicated procedure, since the administrative regulations impose fairly stringent requirements and conditions for production. An alcohol license is quite expensive.
This situation is relevant not only to technological equipment and production facilities, but also to finished goods warehouses in which alcohol is produced. We are talking about all the documents that need to be properly drawn up and submitted for consideration to the regulatory authorities, whose competence is to issue licenses for the production of alcoholic beverages.
It is very difficult to go through all the necessary licensing stages on your own. For this reason, many domestic entrepreneurs are forced to seek help from certain intermediaries. This is due to the fact that in order to obtain a license for the production of alcoholic beverages it is necessary to have extensive experience, practical skills and certain connections. Acquaintance with the right people allows you to eliminate as soon as possible any possible errors that may occur in almost any head of the alcohol company or warehouse where alcohol-containing goods are stored. Of course, the process of obtaining a license will directly depend on the professionalism and level of training of an intermediary.
Thus, in such a difficult field of activity as the production of alcoholic goods, entrepreneurs always have a choice: sort it out on their own or seek help from intermediaries.
So, how to get a license to produce alcohol?
Getting permission
Prior to obtaining this permission, legal entities should clarify the terms for which it is issued. As already noted above, according to the general rules, the validity period of this permit cannot exceed five years. So say the rules enshrined in law. But this validity period applies to those legal entities that are involved in the production, sale and storage of alcohol and alcohol products. This refers to activities not only for the needs of the population, but also for industrial organizations.
The validity of the permit, which is issued only for the sale of alcoholic goods (without their production), is only two years. Such a license is required for various stores involved in the sale of relevant products. Thus, any legal entity will be able to obtain a license, the validity of which will be unlimited.
Having found out information about the validity period of licenses, one should touch on the question of whether it can be reduced if any violations by legal entities are detected. This question excites many. It can be stated with confidence that in the event that any violation of the activity is found in the company that issued the relevant license, the validity period of the document will not be reduced. In this case, they simply cancel it. All information is entered in the register of licenses for the production of alcoholic beverages.
The revocation of permission may entail a number of negative aspects.First of all, penalties will be imposed on the legal entity, which will amount to a decent amount of money. In addition, the organization can be blacklisted for an indefinite period of time, and this will entail a refusal to issue permits. This can be done not forever, but for a considerable period of time, which will depend on the situation.
Stages of opening a license
The types of activities for which a license is required have been indicated above. Now we will understand what should be done in order to open a license. This is done in stages:
- First of all, the entrepreneur is required to create a legal entity that will have a certain authorized capital. It is important to consider that the requirements for this capital are quite stringent. To produce a product such as drinking alcohol, capital should be approximately ninety million rubles. For the manufacture of non-alcoholic beverages, it is enough to have a fund of eighty million rubles. Without fulfilling the specified requirements, no permission will be issued.
- The next step is the creation of special laboratories that will be engaged in quality control. In the event that the entrepreneur does not have the means to do this, you can get out of the situation. For example, to do this, one can find such laboratories on the side and conclude relevant agreements with them, in which it should be reflected that these enterprises will constantly monitor the production process and monitor the quality of manufactured goods.
- The next step should be checking and testing the equipment through which alcoholic beverages will be produced. Any equipment must comply with accepted technological standards, in addition, it must pass the appropriate certification. There is a lot of equipment on the domestic market, but not all of it meets the necessary requirements, since not all representatives of enterprises associated with the production of equipment are in a hurry to go through its inspection.
- One of the main issues of interest to inspection bodies is the sanitary conditions of the premises in which the products are manufactured. Inspectors also have the right to inquire about the qualifications of employees and compliance with safety measures at workplaces. This point should be taken care of in advance, since the slightest mistake can lead to a refusal to issue a license.
- When all of the above is ready, you can begin to collect the relevant documentation. This will require the Charter of the enterprise, which will reflect the appropriate type of activity. You will also need an extract from the tax authority at the place of registration of the enterprise, information on the size of the authorized capital and other documents.
Renewal of a license for the production of alcoholic beverages
To make this procedure as quick as possible, many organizations turn to experienced lawyers in whose name a notarized power of attorney is issued. Such intermediaries, knowing all the details, quickly draw up the required documents. After all the documentation is collected, you will need to pay the state fee. Further, a representative from a state body will definitely come to the company in order to verify the compliance of the submitted documents. If everything is done correctly, permission will certainly be issued.
Now we know how to get a license for the production of alcoholic beverages.