The alcohol declaration is a document that must be regularly submitted to the appropriate authorities in order to regulate the turnover of alcohol-containing products in Russia. This should be done to organizations that are associated with the sale of such drinks.
Who is required to submit this document
The alcohol product declaration must be provided by companies, the full list of which is in the relevant government decree. In particular, this number includes:
1. Organizations that produce, store and supply alcohol and alcohol products, as well as beer and drinks based on it.
2. Companies involved in the purchase of raw materials at 200 decalitres per year or more. Then they sell it to manufacturers of alcohol-containing products, alcoholic beverages, pharmaceutical and other food and non-food products.
3. Individual entrepreneurs, engaged in the retail sale of beer and other drinks.
How a document is drawn up
Filling out an alcohol declaration is an important issue for those who must submit it to authorized structures.
When preparing a document, remember the following:
- the volume of production should be indicated only in decalitres;
- if there are indicators in the declaration column that are not relevant for your structure, put a dash;
- opposite each line you need to put only one digit;
- the name of the declarant must comply with the constituent documents of your company;
- specify the legal and physical address if they differ;
- information on the license registration number and its validity period must be found on the agreement form and enter the series, number and dates of its beginning and end;
- indicate the characteristics of the alcohol products that you have on sale.
Paper or electronic?
An alcohol declaration could previously have been filed in a way that was convenient for the organization or its representatives. However, since 2014 it should be submitted exclusively in electronic form and signed with an enhanced signature. This is stated in the rules for the provision of this document. The authorized bodies do not have the right to refuse to accept it in this form.
Also, according to the regulatory document, the submission of the alcohol declaration must be confirmed on the same day by the recipients by sending a receipt in the form of an email.
Where to send the document?
The alcohol declaration must be submitted by legal entities related to the sale of beer and other alcohol-containing drinks to the executive structures of their constituent entity of the Russian Federation according to the place of registration of the company.
If we are talking about Moscow business, then the document is sent to the Department of Trade and Services, and if it is about Moscow Region, then, respectively, to the Ministry of Consumer Market and Services of the Moscow Region. Each region has its own structure, which you should learn about before registering a legal entity.
In 2014, an online service was launched through which your alcohol declaration will be delivered to the recipient without any problems. After submitting it to a regional entity, a copy will immediately go to the Federal Service for Regulation of the Alcohol Market.
Alcohol Declaration
The set of rules on the provision to the authorized bodies of this document contains the procedure for submitting such a variation thereof.A corrective alcohol declaration is presented if the legal entity or individual entrepreneur independently identified errors in the original document or noticed that the information was not provided in full.
Until 2014, with such amendments, it was possible to wait until the end of the year. However, now the requirements are such that all clarifications must be provided before the end of the quarter that follows the reporting period. That is, if in the first period you find flaws in the document, they must be sent before the end of the second.
It is worth adding that a corrective declaration cannot be filed during the control activities during the audited period.
When to submit a document
There is a statutory deadline for submitting an alcohol declaration. Until the same 2014, in which the rules underwent significant changes, this had to be done before the tenth day of every month. However, now, after their adjustment, the deadline for delivery is the 20th. But, referring to the corresponding article of the Civil Code of the Russian Federation, it is necessary to clarify that if this day is non-working, the date is transferred to the nearest weekday. It is he who is the last when an alcohol declaration can be submitted. The terms in 2016 are no different from previous years, respectively, the document is submitted 4 times: in April, July, October and January 2017.
Violation of the terms and procedure for submitting an alcohol declaration: types of liability
If a company-legal entity or an individual entrepreneur engaged in the sale of alcoholic beverages has delayed or otherwise violated the rules for submitting a document, they must be held responsible for this. Also, those who have a license for the sale of spirits can attract it. In case of untimely submission of the declaration more than once during one year, or a repeated violation of the rules for its submission, they may lose it through the courts.
So, a fine of 50 to 100 thousand rubles can be imposed on a legal entity, and from 5 to 10 thousand, respectively, on an official in the event that:
- there were evasions from filing a declaration;
- it was not filed within the time limit established by the rules;
- deliberately incorrect information to be entered into it.
As for situations where, for one reason or another, the company or individual entrepreneur did not carry out activities in the reporting period, they should still file a “zero” alcohol declaration.
Innovation in 2016: Journal of retail sales of alcoholic beverages
Since this year, the Federal Service for Regulation of the Turnover of Alcohol-Containing Products of the Russian Federation has submitted an order on the form for maintaining a special document, on the basis of which an alcohol declaration will be filled out.
According to the new rules, everyone who sells this product in a similar way should keep a register of alcohol retail sales. Its completion is mandatory for such structures as:
- private outlet;
- score;
- cafe or restaurant.
You can keep a journal either manually or electronically. In the absence of a register and in violation of the rules for filling it out, a fine of up to 200 thousand rubles may be imposed on the head and the company.
It consists of two sections: income and expense.
The first section should include information on purchases from various organizations, and the second should include information on the disposal of products, including not only sales, but also losses, shortages, etc. In addition, each item should be filled in such a way that the contents of the transaction are clear the movement of drinks. The list does not include the concept of transferring products to departments, this case is replaced by the concept of “moving”.
Since restaurants and cafes rarely sell bottled drinks and pour them, recording is done after the full sale of each unit of production.
As you can see, it is very important for entrepreneurs to comply with the required deadline for submitting an alcohol declaration and draw it up in accordance with existing standards.
