Currently the most important topic for subjects retail is EGAIS. It has become relevant ever since the bill on the introduction of the Unified State Automated Information System was just being developed.
Now EGAIS is actively entering our lives, making this very life easier for some, and for others this system is like a bone in the throat. What is the essence of EGAIS, and what changes will come into force in 2018? So, in this article we will try to explain the need for such a system as best as possible and tell you what innovations will be present in the Unified State Automated Information System in 2018.
Above you could already read the transcript of EGAIS. This is a government automated information system. But it’s better to say in other words - this is a huge database that contains huge amount information regarding alcoholic products on the territory of the Russian Federation. At the same time, alcohol can either be produced within the country or be imported.
Of course, the EGAIS database contains not only the name of alcoholic beverages - it also contains the composition, percentage of strength, volume and, of course, information about the manufacturer.
EGAIS represents a tool for controlling the circulation of alcoholic beverages in our country. It is this system that should help fight counterfeit goods, the number of which may increase due to. Using EGAIS, you can observe the entire cycle of the so-called “path” of a single bottle of alcohol from the manufacturer or importer to the consumer: Importer/Producer–Distributor–Retail store–Final buyer.
If we talk about the goals of introducing EGAIS into Russian realities, there are a lot of them. But, nevertheless, the most important thing can be highlighted - a significant reduction in counterfeit alcohol products. If we take into account the known data that counterfeiting of this type of product is about 35% in Russia, then the shortfall financial resources into the country's budget has a truly large scale.
The system in action
Let's start with the fact that any manufacturer's excise stamp that can be found on a bottle of alcohol carries certain information, consisting of letters and numbers. We see a barcode that reveals information about the manufacturer, composition, date of import or release, as well as the time and location of the spill.
The code also encrypts other unique characteristics of any bottle. The same information is recorded by the manufacturer or importer in the EGAIS alcohol products accounting system.
To better understand how it all works, imagine the following. A buyer in a store takes a bottle of alcohol and heads to the cash register, where the cashier is required to read the barcode imprinted on the bottle using a special scanner.
Important note: the scanner located at the checkout must necessarily read the 2D barcode, because the PDF417 code, which is currently used to mark alcohol, is not the simplest and not every scanner can provide the ability to read such a code. Also, the 2D scanner must be equipped with image scanning technology.
Now the information that the scanner read will go into the cash register software. Next, the information is transferred to the EGAIS software module. Thanks to the software key electronic signature the data is encrypted and transferred to the EGAIS system. All information obtained using the scanner and encrypted with a crypto key is kept by the Federal Service for Regulation of the Alcohol Products Market.
After purchasing alcohol, the buyer receives from the cashier a receipt containing a 2D barcode confirming that the fact of sale has been recorded in the EGAIS system. Even if the quantity of alcohol purchased exceeds one bottle, only one code will be printed on the receipt.
Using a smartphone and special program, the buyer himself will be able to verify the authenticity of the purchased alcohol. But, if you follow the logic, the latter should not make sense, since in case of counterfeit, the barcode is simply not considered by the scanner at the checkout and the system will block the sale of counterfeit products.
But for a retailer, work in the EGAIS system begins with the delivery of the order itself. When receiving alcohol from a supplier, the retailer must check the actual number of bottles with the data specified in the paper and electronic invoice. If the information matches, you need to load all the data on the alcoholic products received into the cash register program installed in accordance with all the requirements of the Unified State Automated Information System.
Terms of connection to the EGAIS system
In 2018, changes in the alcohol retail system will cover the entire industry. That is, by January 1, 2018, all organizations and entrepreneurs engaged in the retail sale and purchase of alcoholic beverages must connect to the EGAIS system.
It should be noted that now alcohol declaration for retail still remains. But it will be abolished in 2018, when the Unified State Automated Information System becomes fully operational at all enterprises that distribute alcohol.
From January 1, 2018 new order will come for organizations selling alcoholic beverages at retail in Crimean villages and Sevastopol. Also, from January 1, all private entrepreneurs who purchase beer drinks, cider and the like must connect to EGAIS if they pursue the goal of further selling these products at retail in the villages of Crimea and Sevastopol.
Declarations for alcohol or beer- this is one of the types of reporting that is submitted individual entrepreneurs and organizations in Federal service Rosalkogolregulirovanie.
Such requirements were established by Federal Law 171-FZ in 2012. Additional regulations establish the procedure, deadlines, rules and forms for submitting declarations.
A complete list of documents can be found in the section.
Filing alcohol declarations carried out via the Internet using an electronic signature. The obligation to submit alcohol and beer declarations falls on organizations and individual entrepreneurs that sell alcohol or beer.
Who needs to prepare and submit declarations on alcohol and beer:
- Catering establishments (cafes, bars, restaurants)– submit declarations for alcohol and beer in forms 11 and 12. If a catering service does not have a license to sell alcohol, only beer or drinks based on them are sold (cider, poiret and mead), only a declaration for beer is submitted;
- Retail stores– both forms of declarations are also submitted; if there is no license to sell alcohol, only the beer declaration is submitted.
- Individual entrepreneurs– Individual entrepreneurs cannot obtain a license to sell alcohol; they can only sell beer and drinks based on it. Accordingly, only the beer declaration is submitted.
The beer declaration for individual entrepreneurs and organizations is submitted according to form No. 12 - Manufacturers of alcoholic beverages and beer, as well as wholesale organizations– provide declarations in forms 1 to 10.
Deadlines for submitting declarations on alcohol and beer in 2018-2019.
Alcohol and beer declarations are submitted quarterly within the following deadlines:
2018:
- 1st quarter 2018 from 04/01/2018 to 04/20/2018 inclusive
- 2nd quarter of 2018 from 07/01/2018 to 07/20/2018 inclusive.
- 3rd quarter of 2018 from 10/01/2018 to 10/22/2018 inclusive. (The last reporting day, October 20, 2018, falls on a day off. In accordance with Article 193 of the Civil Code Russian Federation, if the last day of the deadline for submitting reports falls on a non-working day, the end of the deadline is considered to be the next working day following it. The next working day is Monday October 22, 2018.)
- 4th quarter of 2018 from 01/01/2019 to 01/21/2019 inclusive. (The situation is similar to the 3rd quarter of 2018.)
2019:
- 1st quarter 2019 from 04/01/2019 to 04/22/2019 inclusive
- 2nd quarter 2019 from 07/01/2019 to 07/22/2019 inclusive.
- 3rd quarter 2019 from 10/01/2019 to 10/21/2019 inclusive.
- 4th quarter 2019 from 01/01/2020 to 01/20/2020 inclusive.
Deadlines for submitting declarations in 2019 for alcohol and beer fall on a day off for all reporting quarters except the 4th quarter. Therefore, the last reporting day of the weekend is transferred to the first working day.
Features of filling out the FSRAR declaration
Alcohol declaration filled in according to .
The declaration section (Table 11-2) contains data on purchases of alcoholic products, broken down by product types, manufacturers and suppliers, indicating the CTN numbers and dates.
When filling out a declaration, manufacturers indicate only the name, tax identification number, checkpoint; suppliers indicate license numbers and their validity periods.
Section 11-1 of the declaration contains data on sales of alcoholic beverages.
Beer Declaration filled in by . It is almost identical to the declaration on alcohol, the only difference being that you do not need to indicate the licenses of the suppliers. Because the sale of beer is not subject to licensing. The remaining fields are filled in similarly to the alcohol declaration.
Beer declaration for organizations or individual entrepreneurs when selling draft beer.
When filling out the income part of the declaration, no questions arise here; this part is the same for everyone. We fill in manufacturers, suppliers, invoice numbers and volumes of product purchases.
How to form consumable part declarations when beer is sold by the glass?
After all, it is difficult to determine how much beer is left in an open keg.
Answer: If the keg is opened, it can be considered sold entirely. Those. When forming the remainder, we count the number of closed kegs.
Features of filling out a declaration on alcohol for catering
Alcohol declaration for catering is filled out in the same way as for a store; the part of the declaration where the incoming portion is indicated is the same for everyone.
How can a catering company calculate correct remainder in the declaration? Do I need to calculate the remaining alcohol in open bottles?
Answer: If a bottle of alcohol or a beer keg or any other consumer container is opened, then this container can be considered sold entirely.
Cancellation of declarations to FSRAR
Participants in the alcohol market hoped that the arrival of the EGAIS system would cancel the submission of declarations on alcohol and beer. Why submit declarations if FSRAR sees purchases and sales of alcohol in real time through the EGAIS retail system.
July 29, 2017 Federal law 278-FZ amendments were made to 171-FZ, one of the points was made to amend the issue of submitting declarations.
For retail stores that record alcohol sales in EGAIS through cash registers, alcohol declaration canceled from the 1st quarter of 2018, but the beer declaration remained.
The cancellation of submission of declarations did not affect catering establishments, as well as organizations and individual entrepreneurs that sell only beer. Because these participants do not record sales data in EGAIS. The declaration remains in full.
FSRAR is in no hurry to completely cancel declarations. This type of reporting will be relevant until order is completely restored in the EGAIS system, and market participants are not accustomed to proper operation in the system.
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The abolition of declarations for companies operating in the alcohol market, planned for October 2016, is getting closer: the Ministry of Finance has begun to prepare the corresponding amendments. However, market participants fear that only large players working with EGAIS will be able to free themselves from paperwork, while small businesses, for whom declaration is the most expensive, will retain this form of reporting.
The Ministry of Finance is preparing amendments to 171-FZ on state regulation of alcohol, abolishing the mandatory declaration of production and turnover of alcoholic products. This follows from the ministry’s letter to Support Russia (Kommersant has a copy). It says that the cancellation of declaration will affect those manufacturers, distributors and retailers of alcohol who record the relevant information in the Unified State Automated Information System. The Ministry of Finance clarified that the norms necessary for this were included in the bill of Senator Sergei Ryabukhin, which has already passed the first reading in the State Duma. The bill was developed to eliminate duplication of data recorded by the Unified State Automated Information System, the ministry noted. Earlier, Deputy Minister of Finance Ilya Trunin stated that paper declarations are not necessary if information at all stages is transferred to the Unified State Automated Information System. “And this applies not only to beer,” he emphasized.
The abolition of declarations for alcoholic products should have taken place in October last year, according to the Strategy for the Development of Small and Medium-Sized Enterprises until 2030 (approved by the government in July 2016). Filing declarations is the most burdensome for small and medium-sized businesses, emphasizes Aleksey Nebolsin, member of the Presidium of Support of Russia. According to him, a small brewery has to spend 30-50 thousand rubles. per month for the maintenance or attraction of the necessary specialist. Earlier, Opora contacted Prime Minister Dmitry Medvedev with a request to speed up the process of canceling the declaration. Then the organization emphasized that providing declarations on production volumes and retail sales alcohol is a redundant form of reporting, since all necessary information already contained in EGAIS.
EGAIS for alcohol producers began operating in 2006. Ten years later, from January 1 last year, wholesalers were connected to it, and from July 1 - retail operators.
As Mr. Nebolsin reminds, breweries and producers of cider, poire and mead record data on their products using counters included in the EGAIS system. Those who produce less than 300 thousand dal of such drinks per year report on their products using declarations, entering data into the Unified State Automated Information System only at the stage wholesale goods. “Therefore, we fear that the cancellation of declarations will only occur for sufficiently large enterprises, for whom it is not as burdensome as for small ones,” says Alexey Nebolsin.
In general, the declaration did not solve any problems in the alcohol market, said Vadim Drobiz, director of CIFRRA. “Now it is all the more unnecessary, since even if the Unified State Automated Information System is available, no one uses the information contained in the declarations anyway,” the expert argues. He emphasizes that eliminating declarations will free up labor not only in business, but also in regulatory agencies.
Anastasia Dulenkova
2017-05-12 20:02:56
The abolition of declarations for companies operating in the alcohol market, planned for October 2016, is getting closer: the Ministry of Finance has begun to prepare the corresponding amendments. However, market participants fear that only large players working with EGAIS will be able to free themselves from paperwork, while small enterprises, for which declaration is the most expensive, will retain this form of reporting.
The Ministry of Finance is preparing amendments to 171-FZ on state regulation of alcohol, abolishing the mandatory declaration of production and turnover of alcoholic products. This follows from the ministry’s letter to Support Russia.
It says that the cancellation of declaration will affect those manufacturers, distributors and retailers of alcohol who record the relevant information in the Unified State Automated Information System. The Ministry of Finance clarified that the norms necessary for this were included in the bill of Senator Sergei Ryabukhin, which has already passed the first reading in the State Duma. The bill was developed to eliminate duplication of data recorded by the Unified State Automated Information System, the ministry noted. Earlier, Deputy Minister of Finance Ilya Trunin stated that paper declarations are not necessary if information at all stages is transferred to the Unified State Automated Information System. “And this applies not only to beer,” he emphasized.
The abolition of declarations for alcoholic products should have taken place in October last year, according to the Strategy for the Development of Small and Medium-Sized Enterprises until 2030 (approved by the government in July 2016). Filing declarations is the most burdensome for small and medium-sized businesses, emphasizes Aleksey Nebolsin, member of the Presidium of Support of Russia. According to him, a small brewery has to spend 30-50 thousand rubles. per month for the maintenance or attraction of the necessary specialist. Earlier, Opora contacted Prime Minister Dmitry Medvedev with a request to speed up the process of canceling the declaration. Then the organization emphasized that providing declarations on the volume of production and retail sales of alcohol is a redundant form of reporting, since all the necessary information is already contained in the Unified State Automated Information System.
EGAIS for alcohol producers began operating in 2006. Ten years later, from January 1 last year, wholesalers were connected to it, and from July 1 - retail operators.
As Mr. Nebolsin reminds, breweries and producers of cider, poire and mead record data on their products using counters included in the EGAIS system. Those who produce less than 300 thousand dal of such drinks per year report on their products using declarations, entering data into the Unified State Automated Information System only at the stage of wholesale sales of goods. “Therefore, we are afraid that the cancellation of declarations will happen only for fairly large enterprises, for which it is not as burdensome as for small ones,” says Alexey Nebolsin.
In general, the declaration did not solve any problems in the alcohol market, said Vadim Drobiz, director of CIFRRA. “Now it is all the more unnecessary, since even if the Unified State Automated Information System is available, no one uses the information contained in the declarations anyway,” the expert argues. He emphasizes that eliminating declarations will free up labor not only in business, but also in regulatory agencies.
The ability to work without paperwork can be a revolution in terms of simplifying business operations.
The Federal Tax Service (FTS) intends to take the second step after the launch of online cash registers, which will allow us to abandon the declaration mechanism for working with companies. This will significantly simplify document flow, make the need to maintain a large staff of accountants a thing of the past and increase the efficiency of the system as a whole. Deputy head of the department Daniil Egorov reported this to Izvestia. The Federal Tax Service is going to implement the revolutionary plan through the use of advanced blockchain technology (a decentralized database on which, for example, the Bitcoin cryptocurrency works).
As Daniil Egorov said, the use of blockchain technology to refuse declarations will be the next and strategic step after online cash registers, which will be launched in 2018. Blockchain technology allows you to create distributed data storage systems with identification of each user and secure access.
The deputy head of the Federal Tax Service said that the current scheme is cumbersome and creates a lot of inconvenience for all its participants.
Taxpayers enter into transactions, carry out operations, document it, enter it into their computers, make entries, then enter everything into analytics, then into synthetics, then into declarations, then hand it over to us, and we begin to reverse engineer it all,” explained Daniil Egorov. the complexity of the current process of exchanging information with the tax authorities. - Now let’s assume a situation where we can smoothly, accurately, and automatically check the data that comes to us at the tax office. And this data begins to be checked not when it arrives to us, but when it is generated on board the taxpayer.
According to Daniil Egorov, if the tax office gets access to primary data, then there will be no need to file declarations.
If we use such a model, then the tax office will simply collate the data itself, and the taxpayer will confirm it. This is a breakthrough in terms of control development,” he added.
In mid-summer, a law was passed to launch online cash registers in 2018. Transition to this cash register equipment for newly registered equipment it is provided from February 1, 2017, for currently used equipment - from July 1, 2017. Those who now have the right not to use cash registers must register an online cash register by July 1, 2018. In accordance with the adopted law, the buyer or recipient of the service will be able to receive a check not only in paper form, but also in electronic form.
In addition, it has been working since last year automated system control over the collection of VAT - ASK VAT-2. All VAT tax returns are submitted electronically, the book of purchases and sales is included as an appendix to the declaration, and all tax reporting is being pulled into data centers. VAT declarations are subject to automated desk processing tax audit, as a result of which taxpayers who have made errors receive requests to provide explanations on control ratios or discrepancies in invoice data.
ASK VAT-2 allows you to compare buyer and seller invoice data and build chains of counterparties.
Refusal of declarations is an ambitious and complex project, the success of which depends primarily not on technological solutions, but on political will and the speed of obtaining all the necessary approvals from various structures and departments, says Marketing Director of BCS Broker Ruslan Smirnov.
In the event that the authorities really decide to radically improve the efficiency of the tax accounting system, which is quite reasonable, since with the help of blockchain you can significantly save on data administration, as well as ensure that any checks and audits are carried out in real time, technology partners will be found very quickly, The market already has a number of companies that can provide similar services to large public and private structures,” he continues.
Ruslan Smirnov recalled that blockchain technology is already used by the National Agency for Registration of Business Entities of Georgia and the back office of Citibank.
Although at the beginning of the year it seemed that the issues of blockchain implementation would only be relevant in a few years, noted Ruslan Smirnov.
Co-Chairman " Business Russia» Anton Danilov-Danilyan agrees that this will help businesses reduce costs, because connecting the accounting department to the Federal Tax Service service is cheaper than having a whole staff of accountants preparing reports for the tax office.
For conscientious entrepreneurs, the days when it makes sense to hide something from the tax office are long gone. Therefore, conscientious entrepreneurs will, of course, be interested in this; it will reduce costs,” he believes.
At the same time, Anton Danilov-Danilyan sees two circumstances that could delay the use of blockchain. This is the need to spend more time developing existing technologies for the electronic exchange of tax information, as well as to agree with the Central Bank on the possibilities of using blockchain.
The press service of the Central Bank noted that distributed ledger technology is not prohibited Russian legislation and its application is at the discretion of the companies or departments themselves. The Bank of Russia itself is not against using blockchain. On Thursday, the regulator announced the launch of a prototype “masterchain” (a system for exchanging information between participants in the banking market).
An official representative of the Ministry of Finance told Izvestia that the idea deserves attention.
It is necessary to evaluate the effectiveness and technical capabilities of its implementation,” he added.
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