Each company is interested in making a profit. Success directly depends on how well and accurately the documentation is maintained. There are certain types of securities, the design of which is necessary. This is especially true for the production or sale of alcohol-containing products.
The turnover of any alcohol should be carried out only in cases where there are the following supporting documents (duly executed):
- Waybill freight transport.
- Certificate that accompanies the cargo customs declaration (in the case of import of alcohol and any alcohol-containing products).
- The certificate attached without fail to TTN (or the consignment note). This form of reference is needed in cases where the production of alcohol and alcohol products is carried out on the territory of our state.
With their help, you can easily confirm that the alcohol-containing products are legal. But the situation when there is no one document from this list will be considered illegal traffic, and involves punishment. Liability will be announced later.
The difference between TTN and GTE
Many entrepreneurs or representatives of legal entities mistakenly believe that the two certificates to the customs declaration and technical specifications are completely identical. But this is not so. Yes, they have the goal of informing consumers about alcohol products. But the difference is that the certificate for the cargo declaration is issued for imported products, in contrast to the certificate for TTN, which is attached to domestic alcohol. The alcohol certificate for TTN has two sections (they are also called section A and B).
What is this help to TTN?
Certificate A and B for alcohol and alcohol-containing products attached to the bill of lading for the delivery of the above-mentioned products is mandatory, filled out according to certain rules and stored for 5 years.
All forms of primary documentation must be approved by the head of the organization.
The specified document is applicable when a turnover is made of products containing alcohol produced in Russia or in the countries of the Customs Union, as well as in respect of alcoholic products that were imported into the country.
In this article we will consider the basic rules by which the filling out of certificates A and B for alcohol, which are enshrined in law, takes place.
What are the rules for filling out a certificate for alcohol?
These rules establish the procedure that must be followed when filling out a certificate for ethyl alcohol and alcohol-containing products.
This certificate must be completed in full accordance with the consignment note or this international consignment note to which it is attached. Filling out a certificate is necessary every subsequent time during the wholesale (shipment) of goods containing ethyl alcohol. Certificate A and B for alcohol is filled in by the sender (the last owner) with an indication of each item of goods of each shipped consignment. It is also to be filled in when moving products between units of the enterprise or producer, if they have a different location. 
Certificate A and B for alcohol: basic requirements
An enterprise or producer that produces or sells alcoholic beverages in the country is required to fill out a certificate for ethyl-containing products, which consists of sections A and B.Both sections are filled in completely, except for filling in the columns containing data on the authorized person of the recipient (buyer). The sender must certify section A and the left side of section B with his signatures and seals, as well as the signature of the recipient.
An enterprise that produces ethyl-containing products in the countries of the Customs Union, or imports such products into the countries of the Customs Union, fills in sections A and B of the certificate in the same way. The exception is paragraph 12 of section A and the columns with the data of the buyer or his authorized person (information about the authorized person is indicated in these columns).
Upon receipt, the company purchasing alcoholic beverages certifies both sections of the certificate with its seals and signature of an authorized person, the same filling procedure exists for individual entrepreneurs who receive beer and beer drinks. It is necessary to certify by signatures the data that apply to this individual entrepreneur.
When moving
In the implementation of subsequent sales or movements of alcoholic beverages at the enterprise, the seller should fill out only section B of the certificate. Moreover, both parts of section B are filled in, and certification is done with seals and a signature on the left side of section B of the certificate. The recipient of the goods, in turn, certifies the right side of the section with signature and seals. Similarly, a certificate A and B for alcohol (what it is, is now clear) is filled out by an individual entrepreneur when receiving beer drinks or beer.
All the above rules for filling out a certificate for alcoholic beverages are fixed by law and reflected in the Government Decree.
Recommendations for completing section A of the alcohol certificate
This help section is filled in accordance with the following requirements:
- The first paragraph should contain the names of each type of product that is part of the consignment intended for shipment.
- The second paragraph contains data on the quantity of each item of goods. This item must be completed in strict accordance with the data recorded in the bill of lading or bill of lading of international standard.
- What other information does alcohol certificate A and B contain? EGAIS determines the coding of each item of shipped goods, which is indicated in the first paragraph.
- In the second subparagraph of the first paragraph, it is necessary to indicate the total amount of the excise tax for each unit of the name of the goods being shipped.
- The third paragraph of section A should reflect information on the dates of bottling of alcoholic and alcohol-containing products in individual containers. This rule does not apply to beer drinks and beer. What is the difference between certificate A and B for alcohol? In 1C, filling it out is quite simple.
- Clause four contains data on certificates or declarations of conformity to quality. Registration numbers, dates of issue, names of bodies issuing certificates are indicated. Certification data must be indicated on each product name in the shipped batch.
- Paragraphs five and fourteen contain data on the name and location of the enterprise. This should be filling out certificates A and B for alcohol.
For legal entities
In the case of an organization or agricultural producer, which is a legal entity, it is necessary to indicate its name, as well as the address of the location in accordance with the CLADR (classifier), containing the short name of the country, administrative unit, city or other settlement, street, house housing, if any.
If we are talking about a structural unit, then the filling takes place similarly and in accordance with the rule relating to legal entities.
In the case of individual entrepreneurs who operate, but do not form a legal entity, the name of the entrepreneur must be indicated instead of the name and address, and the actual registration address must be indicated instead of the location address. For these categories, filling out a certificate is not difficult:
- Paragraphs 6 and 16 indicate the code (alphabetic) of the producing country or the importing country in accordance with the classifier.
- Paragraphs 7 and 15 contain data on taxpayer identification data.
In relation to enterprises and agricultural producers operating as a legal entity, as well as private entrepreneurs, TIN (individual taxpayer number) is indicated. For legal entities, it is necessary to indicate the reason code for registration at the place of registration through a fraction sign. In the case of separate divisions, the code of the reason for registration at the location of the separate division.
Some nuances
In relation to persons engaged in production in the territory of the countries-members of the Customs Union and importing alcoholic beverages into the territory of the Russian Federation:
- For enterprises and individual entrepreneurs who are taxpayers of the Republic of Belarus, it is necessary to indicate the taxpayer identification number.
- For enterprises and individual entrepreneurs who are taxpayers of the Republic of Kazakhstan - an individual identification number must be indicated.
- In points numbered 7 and 17, license information must be indicated. Since the activities related to the turnover of alcoholic and ethyl-containing products must be licensed under the law, the data must be exhaustive - the number of the license, its validity and the name of the authority that issued it. This information must necessarily contain a certificate of A and B for alcohol. A sample is provided below.
- Clause 10 should contain data on a bill of lading or a freight forwarding international standard, to which a certificate is attached, and on the basis of which the product is moved.
Supply Contract Information
Clause 11 should contain data on the supply contract, on the basis of which the goods are shipped or moved: details, date of conclusion and its number. If the shipment is made:
- Organization or agricultural producer on the territory of the Russian Federation - it is necessary to indicate the full name and the registration number of the registration number (main registration number), TIN (individual taxpayer number). If the enterprise or the producer carries out its activities as a legal entity, then indicate the checkpoint (reason code for registration), the address where the legal entity is located. If moving between units, indicate the checkpoint at the location of the unit. A photo of filling out the certificate A and B for alcohol is available in the material.
- An individual entrepreneur or a farmer who is not a legal entity, then the full name, first name, middle name, TIN and address of the location are considered to be details.
- Enterprises or entrepreneurs located in the territory of other countries that are members of the Customs Union and importing their products into the customs territory: taxpayers of the Republic of Belarus indicate their name (surname, name, patronymic, passport details), payer account number, address (place of registration of an individual entrepreneur); taxpayers of the Republic of Kazakhstan - the name of the organization (full name, data of an identity document), business identification number, or individual identification number. The alcohol certificate form A and B is presented above.
Clause 12 contains the number and date when the recording of information was confirmed in the Unified State Automated Information System (Unified State Automated Information System for Recording Production and Turnover of Ethyl Alcohol and Alcohol).
Clause 13 of Section A of the certificate must indicate the range and series of excise or special federal stamps used for marking alcohol products. Moreover, if the brand numbers follow each other, it is possible to indicate the range; and if there is no marking at all, then the name of the authorization document allowing the shipment of the goods without excise duty, as well as the full details of this document should be indicated.
So, the certificate A and B for alcohol is a mandatory document that must be completed when transporting alcohol-containing products. It is also important to fill it out correctly.
Nuances of filling out section B
Section B of the certificate for alcoholic beverages should be filled in similarly to the requirements for filling out section A. However:
- The left section B is filled out by the seller, the seller’s data is indicated in it.
- The right section B is filled out by the seller, the data of the buyer are indicated.
What else is noteworthy help A and B for alcohol? The filling rules are simple, but they must be followed.
The basic rules for filling out both sections A and B of the certificate for alcoholic beverages are that they must be issued in Russian, and it is also not allowed to overprint seals on already stamped prints upon subsequent certification of the certificate.
If the certificate A and B for alcohol is reduced in size, then in no case is it allowed to change the size of the seal.
Terms and procedure for storing certificates for alcoholic beverages
In accordance with the Federal Law, the primary documentation in accounting must be kept for the periods established by the rules for the production of the state archive. This period is at least five years after the end of the reporting year. The primary documentation for the business transaction is stored for five years. The legislation confirms that the certificate A and B for alcohol to the bill of lading must be kept for exactly this period.
The absence of a certificate for alcoholic beverages, in accordance with the Code of Administrative Offenses, may result in penalties in the amount of 4,000 rubles to 5,000 rubles for persons holding certain positions, and in the amount of forty thousand rubles to fifty thousand rubles for legal entities .
Thus, the circulation of alcohol-containing products is legal only if there are all the required documents. Will there be a cancellation of certificates A and B for alcohol? In 2018, it is planned to move away from paper certificates, since all information is recorded in EGAIS. It seems very convenient, but time will tell how it will actually be.