A program for filling out a log of sales of alcoholic beverages. Alcohol retail trade ledger: new form. We need a reinforced EPC

The obligation to record the volume of turnover of alcoholic beverages in a special accounting journal is enshrined in clause 11 of Decree of the Government of the Russian Federation dated June 19, 2006 No. 380. The form of this journal, as well as the procedure for filling it out, were approved by Order of the Federal Alcohol Regulatory Agency No. 164 dated June 19, 2015 (hereinafter referred to as Order No. 164) . The need to maintain such a log by retailers of alcoholic and alcohol-containing products was introduced on 01/01/2016. Read more about this in the comments. Both organizations selling alcoholic beverages at retail and individual entrepreneurs selling retail beer, beer-based drinks, cider, poire and mead must keep a log. Subsequently, the information recorded in the journal is used by them when filling out declarations on the volume of production, turnover and (or) use of alcohol and alcohol-containing products (clause 3 of the Procedure, approved by Order No. 164). This means that the journal, in fact, is one of the documents on the basis of which control over the circulation of alcohol will be carried out. You must fill out the log when selling both food and non-food alcohol-containing products.

As for the electronic form of the journal, as reported on the Rosalkogolregulirovanie website, the EGAIS personal account has the ability to automatically generate an accounting journal based on data received from the technical means used to work with the system. This means that alcohol retailers connected to EGAIS do not need to keep a log manually - information about the alcoholic products sold will be entered into it automatically.

Please note: there is no legal requirement for alcohol retailers to regularly provide the log to regulatory authorities. But taking into account the fact that Order No. 164 provides for the mandatory presence of such a journal, regulatory authorities have the right to demand familiarization with its contents during control activities (for example, during an inspection).

The absence of a log book for the retail sale of alcohol and alcohol-containing products, as well as violation of the procedure for filling it out, may become the basis for bringing the seller to administrative liability on the basis of Art. 14.19 of the Code of Administrative Offenses of the Russian Federation (clause 7 of the letter of the Rosalkogolregulirovanie dated September 1, 2014 No. 17141/03). The fine for such a violation may be:

for officials - from 10,000 to 15,000 rubles;
for legal entities - from 150,000 to 200,000 rubles.

Simultaneously with the imposition of a fine, it is possible to apply such a measure of liability as confiscation of products that were the subject of an administrative offense.

Since 2016 (note - by order No. 164 of 06/19/15), a new procedure for filling out the alcohol sales register has been in effect. The innovations concern retail sales of both alcohol and alcohol-containing products, as well as beer and drinks containing alcohol (mead, cider, etc.). This accounting journal must now be maintained by both catering establishments and retail stores.

What’s new in maintaining a sales journal in Unified State Information System since January 1, 2016 – what has changed?

Order No. 164 affected everyone involved in the sale of alcoholic products. The penalty for violating the law is a fine of up to 15,000 rubles. for officials and up to 200,000 rub. for legal entities. Moreover, a fine may also be demanded out of court.

So what are the innovations - what has changed?

Order No. 153 is no longer in effect. As is the procedure for maintaining the previous journal.
The coverage of retail outlets now takes into account not only the sale of beer, but also other drinks (note - based on beer, cider, mead and poiret).
The journal should be kept daily, and you only have 24 hours to display all sales information (no later than!).
Instead of 15 columns of the journal, there are only 8, and the “Parish” part is missing.
A new column has appeared - “Barcode” (in a “paper” journal this column is not filled in).
In the “Consumption” part, only retail sales are now displayed.
The quantity of containers is not indicated. The reason is the need for separate records for each unit of goods.
There are no total values, as well as “storage period” and “reporting period”.

General rules for maintaining a sales journal in EGAIS - is it possible to maintain a journal in electronic form?

The key features of maintaining this Journal include the following:

Maintaining the Journal begins on January 1, 2016.
Filling takes place directly at the place of business and no later than 24 hours from the date of sale.
The term “container” means both transport/bottling containers and consumer packaging.
When selling by the glass, all information is entered immediately at the moment of opening the container.
Returned products are entered into the journal again upon sale.
Products that are low-strength alcohol without excise and special stamps are not included in the 8th column.

How to fill out the journal?

First of all - details of individual entrepreneur or company, including names/full names, address of sale of products, as well as TIN. Next, fill out the log according to the columns:

1st point: serial number.
2nd point: date of sale or opening of the container.
3rd point: barcode (note - only for the electronic version of the magazine).
4th point: the name of the product according to the accompanying documents.
5th point: product type code according to the Classifier.
6th point: container capacity in liters.
7th point: number of containers/packages sold.

On a note:

When maintaining an electronic journal using EGAIS, columns 4 to 7 are not required to be filled out.
Keeping a journal is permitted both electronically and in paper form. The 1st option involves creating a journal in your personal/EGAIS account, and the 2nd option is filled out manually, using special commodity accounting programs or other automation/systems.
When maintaining an electronic journal, only the PDF417 2-dimensional barcode scanner and special software integrated with EGAIS are used.

An example of filling out an alcohol sales log in EGAIS

5 most common mistakes in filling out the sales log for Unified State Automated Information System – how to avoid them?

One of the most important points when preparing a declaration is to avoid mistakes.

How to minimize the “human factor” and avoid problems?

Various manufacturers of 1 product. Solution: reflect the product manufacturer at the level of receipt documents.
Different types of alcohol for 1 product. Solution: correct data entry (as in the previous paragraph) at the level of incoming documents. In this case, the code of the type of alcohol is reflected in the table/part of the invoice, thereby minimizing the risk of operator error even if the types are similar in name.
Various checkpoints from 1 supplier. The solution is similar: competent accounting at the parish level guarantees the generation of correct reports.
Incomplete data in the declaration. When introducing nomenclature in any order, there is a risk of a serious number of errors. Solution: use an item entry template. If there is a fact of incorrect maintenance of the directory, you should use a tool that fills in the parameters of the required item cards automatically (note - “group processing of goods”).
Indication of incorrect quantitative data on consumption/receipt. Solution: an important point is to understand the source of incorrect indicators by using a special/report in configurations created on the basis of an alcohol/declaration.

The most popular questions about journaling using EGAIS

- How to keep records in the accounting journal when selling alcohol by the glass?

Answer: in this case, the data is entered into the accounting journal directly when the container is opened (approx. - in full - container volume and weight).

- Is keeping a log book required in Crimea from January 1, 2016 or is there a deferment?

- How to keep journal entries if the LLC sells both alcoholic beverages and beer?

Answer: The journal is maintained separately for each specific legal entity. If there is one organization, then there is one accounting journal.

In accordance with Order No. 164, Rosalkogolregulirovanie decided in 2016 to control the circulation of alcohol on the territory of the Russian Federation using a journal that will be kept by a seller selling alcohol at retail. The innovations do not apply to the wholesale business.

You can use the new template for recording the volume of beverage sales in different variations:

paper and generate data manually in a list of the approved form;
electronically using those. remedy for EGAIS.

An entrepreneur who has given preference to the second method of storing the results of activities on a computer should be able to print the journal if required by the inspection service. The accounting form is not sent anywhere and remains at the point of sale for 5 years, and it is up to the merchant to choose which medium to use.

An individual entrepreneur selling strong alcohol can refuse to keep reports, because he transfers information about the retail sale of alcohol-containing products to the Unified State Automated Information System and it is added automatically to the accounting form.

But if the item sold is mead, poire or non-food products containing alcohol, then it will not be possible to avoid filling out a retail sales register, regardless of the form of taxation.

Data is entered at each outlet that sells alcohol, even if a businessman sells alcohol in several stores at the same time. In addition to this, maintaining a report in the central accounting department is not allowed.

Changes in filling out information on the sale of alcohol

On the official Internet resource of the RAR there is an example of filling out a trade log. If you follow the state model, you can enter the numbering of records in a continuous format, but later FSRAR stated that you should start daily from the beginning.

Information on the sale of strong and low-alcohol drinks is maintained in general documentation.

The main amendment to the document is to reduce the columns to 7 instead of the 15 that were in the previous table:

No. - mark the numbering of operations;
Retail sale date - record the sale of consumer packaging of drinks to the buyer;
Barcode - scan a two-dimensional barcode or write down the characters located on it;
Product name - write out a description of the alcohol from the accompanying documentation;
Product type code - select a product code for these indicators according to the Product Type Classifier;
Capacity (l) - document the number of packages sold in liters;
Quantity (pieces) - indicate how many alcohol-containing products were sold.

The above columns are filled out on paper; only the first three are used in electronic form.

If the sale of alcohol is carried out in public catering, then in the second paragraph you must enter when the container was unpacked (day, month and year).

The reason for this simplification is interconnected with another innovation - information about the purchase of drinks is no longer added to the list list, only information about expense transactions.

Retail accounting of alcohol trade

Paper reporting must necessarily contain the following information:

name of strong and low-alcohol drinks with accompanying documentation;
code of strong drinks, number of printed packages, their capacity.

That is, the seller manually records the opening of the container if he sells the product in portions, but when selling a whole bottle, it is necessary to record evidence of the sale.

Information about the name of the product and its code is indicated in the accompanying documents. Copying data from the internal nomenclature directory is strictly prohibited.

Intermediate payments for goods are calculated in this way - each entry in the retail sales ledger is indicated 3 times in the “Total” section: by code and name of alcohol-containing products, as well as by total quantity. The result is the sum of all packages and containers, that is, the total count of sold and unpacked containers.

When the seller enters the results of activities into the database

The distributor of alcohol-containing products makes notes after the following operations:

Delivery of each unit of consumer packaging of strong and beer drinks to the buyer;
Unpacking transport and reusable containers, which are used for bottling and supplying consumer beverages.

In the previous version of the trade volume accounting journal, the seller had to enter a report as business transactions were carried out, this wording raised questions, but in the new document everything is clearly spelled out: the fact of selling strong drinks is the reason for entering the trading result into the journal until the next day after the transaction occurred.

The deadline for submitting a report for goods sold for bottling (beer or cider) is no later than the next day after unpacking the container.

Fines for failure to provide a logbook

As the Code of Administrative Offenses of the Russian Federation states, Article 14.19, for the sale of alcoholic beverages without keeping a log, the offender is punishable by a monetary penalty:

For an organization in the amount of 150,000 - 200,000 rubles;
For an individual from 10,000 to 15,000 rubles.

Participants in the alcohol business have to update the ledger for the retail sale of alcoholic beverages daily in order to avoid administrative penalties. The legislation does not limit sellers of alcohol-containing products in choosing the documentation format, but provided that it will be available to the inspection organization for 5 years.

Today, the sale of alcoholic beverages requires keeping a logbook. Since the document was introduced recently, many people have different questions. It’s worth asking how to fill out the documentation, where to get a sample, and how to keep such a log in retail.

How to keep a log of retail sales of alcoholic beverages in 2018

June 2015 was remembered for the adoption of Order No. 164, which was issued by Rosalkogol regulation. This provision regulates the recording of the volume of alcoholic beverages on sale through journaling. Each point of sale is obliged to register products in this document every day. Keeping a journal of the volume of retail trade of alcoholic beverages is mandatory for each enterprise engaged in the relevant type of activity.

The use of standard documentation can be checked by the FSRAR service, which regulates the alcohol market. The filling can also be checked to ensure compliance with established standards. Therefore, it is recommended to anticipate possible situations, carefully fill out documentation and monitor changes in legislation. It was previously reported that the adopted federal law would come into force in December 2015, but in reality its effect only began in January 2016. Therefore, inspections in the month of May or July for the entire next year are carried out according to the new regulations.

How to fill out a journal - rules for individual entrepreneurs

Counting of alcohol-containing products must be carried out on paper or on a computer. The electronic sample is connected to the EGAIS system, which serves for automatic accounting. EGAIS controls the production and volume of turnover of alcoholic beverages in Russia.

A paper version of recording the volume of retail sales of alcoholic beverages also ensures record keeping. An individual entrepreneur, as a seller of alcohol, must also maintain this document.

The accounting document form contains the following columns:

Record number;
Sales time;
Bar code;
Code for the type of product;
Name;
What was the container in terms of capacity;
How much of the drink was sold?

The individual entrepreneur must also fill in the details, tax identification number and address where the point of sale is located. A simple example of how to fill out the form can be seen in various videos on the Internet. The form for filling out the journal in accordance with the law is available on the Internet. You can print a universal journal form for individual entrepreneurs using Excel or Word. The proper filling procedure is the same for a large organization or a single entrepreneur. However, a separate document for the turnover of goods must be filled out for each place of sale.

Is it necessary to approve a journal for recording the volume of retail sales of alcoholic beverages?

Many entrepreneurs also ask whether there is a legal requirement to approve such documentation. The order of Rosalkogolregulirovaniya contains information on the regulation of production and sales. A new sample of accounting documentation must be completed and can be signed by the director of the organization. If the enterprise has accounting activities through EGAIS, then the introduction of additional documentation will not be necessary. The EGAIS application, as an information carrier in an electronic accounting system, independently systematizes and registers information.

As a rule, products containing ethyl alcohol undergo production control. Registration with EGAIS using a bar code will also allow you to check whether the product is being sold for real and whether its expiration date has expired. The enterprise must use at least one form. If an organization has two points of sale, you will need to keep separate journals, where the first and second are filled out according to the same principle.

Order No. 153 of May 23, 2014 was canceled, and a new form and procedure for filling out the Logbook for recording the volume of retail sales of alcohol and alcohol-containing products was approved. The order comes into force January 1, 2016.

Changes in alcohol accounting apply to retail sales:

alcohol;
alcohol-containing products;
beer and drinks based on beer, cider, poiret, mead or alcohol-containing products.

Thus, from January 1, 2016, the Journal must be maintained as Retail Stores, so catering establishments.

Dear DALION users! Please note that in accordance with legal requirements, an Alcohol Logbook will be added to all versions of DALION (except for DALION: Store Management.LITE). According to the user support regulations, updates are provided free of charge.

Key features of maintaining a ledger for retail alcohol sales

The following are the key features of Journaling:

the start date of maintaining the Journal is January 1, 2016;
The journal is filled out at the place of activity (at each separate unit);
The log is filled in upon the sale of the container or upon the opening of the container;
The log is filled out no later than the next day after the fact of sale or the fact of opening the container;
Container means both consumer packaging and transport packaging intended for bottling.

Filling out the Journal

1 - Number in order.
2 - Date of retail sale or date of opening of the container;
3 - Bar code in PDF 417* format (to be filled in only when creating a Journal in EGAIS; for a printed form, filling out is not required).
4 - Product name according to accompanying documents.
5 - Product type code (according to the classifier approved by FSRAR).
6 - Container capacity;
7 - number of containers.

*Barcode PDF 417 is applied by the manufacturer (and/or importer) to the Excise Stamp (AM) or Federal Special Stamp (FSM).

Unlike previous versions, the order does not define a reporting period. The results are filled in on a daily basis.

The journal can be kept in both printed and electronic form. The electronic form means the automatic formation of the Journal in the EGAIS personal account. In printed form, the Journal can be filled out either manually or using commodity accounting programs or other automated systems.

DALION software solutions allow you to maintain a Journal for both single and network enterprises in the context of separate divisions.

For products with AM and FSM, filling out the Journal through EGAIS is carried out only using a PDF417 two-dimensional bar code scanner. This option for maintaining the Journal requires specialized software (cash program), which is integrated with EGAIS (transfers AM and FSM to the EGAIS database).

Tags: alcohol accounting, alcohol logbook